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2024-03-31-accounts

BEHT Annual Report April 2023 to March 2024

Reserves Policy:

BEHT does not employ staff or own property. The trustees undertake all the work voluntarily for which they do not claim any remuneration or personal expenses. The funds donated are for specific purposes related to BEHT’s objectives, and BEHT ensures that they are expended for those purposes as soon as is practicable. There is therefore no necessity for the trustees to hold unrestricted reserves. As a rule, restricted funds are also not held for extended periods of time.

Grant Making Policy:

The Trustees raise funds and make grants to other charities in line with BEHT’s charitable objectives in India.

Charity’s activities and achievements during the year:

BEHT raised £ 104,766 in 2023-4 of which £ 104,636 were donations and £ 130 was through bank interest received.

BEHT donated £ 86,050 towards sponsorship for educating under privileged children projects in India.

BEHT managed to publish its annual newsletter which was distributed to our database of about seven hundred persons electronically.

BEHT could not hold its annual event at the end of 2023 due to the issues with the Bushey Arena venue which was booked quite early on in the year. Without any notice, the venue cancelled our booking stating staffing issue. Efforts were made to contact the venue management but that proved difficult as well.

Investments Selection Policy:

BEHT receives funds for specific purposes, which it aims to pay out as soon as practicable. Thus, surplus cash funds are only invested on a short-term basis in a deposit account at the best rates available.

Review of Major Risks:

BEHT does not hold any tangible assets or employ staff. In respect of the funds which are donated to BEHT for specific purposes, the trustees and major donors make regular visits to India and ensure that funds are being spent for the purposes for which they have been given. They identify future requirements, take photographic evidence of progress made and report to donors in the UK by way of email, website, newsletter and at events through presentations.

1072109
1st April 2023
To
31st March 2024
Bhagvatinandji Education and Health Trust
Annual accounts for the period
weiiine
FOR ENGLAND AND WALES		 1072109
1st April 2023
To
31st March 2024
Bhagvatinandji Education and Health Trust
Annual accounts for the period
weiiine
FOR ENGLAND AND WALES		 1072109
1st April 2023
To
31st March 2024
Bhagvatinandji Education and Health Trust
Annual accounts for the period
weiiine
FOR ENGLAND AND WALES		 1072109
1st April 2023
To
31st March 2024
Bhagvatinandji Education and Health Trust
Annual accounts for the period
weiiine
FOR ENGLAND AND WALES		 1072109
1st April 2023
To
31st March 2024
Bhagvatinandji Education and Health Trust
Annual accounts for the period
weiiine
FOR ENGLAND AND WALES		 1072109
1st April 2023
To
31st March 2024
Bhagvatinandji Education and Health Trust
Annual accounts for the period
weiiine
FOR ENGLAND AND WALES		 1072109
1st April 2023
To
31st March 2024
Bhagvatinandji Education and Health Trust
Annual accounts for the period
weiiine
FOR ENGLAND AND WALES		 1072109
1st April 2023
To
31st March 2024
Bhagvatinandji Education and Health Trust
Annual accounts for the period
weiiine
FOR ENGLAND AND WALES		 1072109
1st April 2023
To
31st March 2024
Bhagvatinandji Education and Health Trust
Annual accounts for the period
weiiine
FOR ENGLAND AND WALES		 1072109
1st April 2023
To
31st March 2024
Bhagvatinandji Education and Health Trust
Annual accounts for the period
weiiine
FOR ENGLAND AND WALES		 1072109
1st April 2023
To
31st March 2024
Bhagvatinandji Education and Health Trust
Annual accounts for the period
weiiine
FOR ENGLAND AND WALES		 1072109
1st April 2023
To
31st March 2024
Bhagvatinandji Education and Health Trust
Annual accounts for the period
weiiine
FOR ENGLAND AND WALES		 1072109
1st April 2023
To
31st March 2024
Bhagvatinandji Education and Health Trust
Annual accounts for the period
weiiine
FOR ENGLAND AND WALES		 1072109
1st April 2023
To
31st March 2024
Bhagvatinandji Education and Health Trust
Annual accounts for the period
weiiine
FOR ENGLAND AND WALES
Section A Statement of financial activities Section A Statement of financial activities Section A Statement of financial activities
Recommended categories by
activity
Incoming resources (Note 3)		 Guidance Notes Unrestricted
funds
£
F01		 Restricted
income
funds
£
F02		 Endowment
funds
£
F03		 Total funds
£
F04		 Prior year
funds
£
F05
Income and endowments from:
Donations and legacies S01 - 104,636 - 104,636 132,818
Charitable activities S02 - - - - 6,987
Other trading activities S03 - - - - -
Investments S04 - - - -
Separate material item of income S05 - - - - -
Other - Bank Interest Received S06 130 - - 130 135
Total S07 130 104,636 - 104,766 139,940
Resources expended (Note 6)
Expenditure on:
Raising funds S08 - 78 - 78 5,426
Charitable activities S09 - 86,050 - 86,050 159,750
Separate material item of expense S10 - - - - -
Other - Audit fees S11 130 50 - 180 180
Total S12 130 86,178 - 86,308 165,356
Net income/(expenditure) before investment
gains/(losses) S13 - 18,458 - 18,458 - 25,416
-
Net gains/(losses) on investments S14 - - - - -
Net income/(expenditure) S15 - 18,458 - 18,458 - 25,416
-
Extraordinary items S16 - - - - -
Transfers between funds S17 - - - - -
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use Gains and losses on revaluation of fixed assets for the charity’s own use S18 - - - - -
Other gains/(losses) S19 - - - - -
Net movement in funds S20 - 18,458 - 18,458 - 25,416
-
Reconciliation of funds:
Total funds brought forward S21 - 88,796 - 88,796 114,212
Total funds carried forward S22 - 107,254 - 107,254 88,796
1

Section B Balance sheet

Guidance Notes Unrestricted
funds		 Restricted
income
funds		 Endowment
funds		 Endowment
Total this
year		 Total last
year
£ £ £ £ £
Fixed assets F01 F02 F03 F04 F05
Intangible assets (Note 15)
Tangible assets (Note 14)
Heritage assets (Note 16)
Investments (Note 17)
Total fixed assets
Current assets		 B01
B02
B03
B04
B05		 -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- - - -
-
-
-
-
-
-
~~====5~~
Stocks (Note 18)
Debtors (Note 19)
Investments (Note 17.4)
Cash at bank and in hand (Note 24)
Total current assets
Creditors: amounts falling due within
one year (Note 20)		 B06
B07
B08
B09
B10
B11		 -
-
-
-
-
- 200 - 200
200
-
-
-
-
-
130
107,104
-
107,234
88,776
130
107,304
-
107,434
88,976
130 50 - 180
180
~~————~~
Net current assets/(liabilities) B12 - 107,254 107,254 - 107,254 88,796
Total assets less current liabilities B13 - 107,254 107,254 - 107,254 88,796
Creditors: amounts falling due after
one year (Note 20)
Provisions for liabilities
Total net assets or liabilities
Funds of the Charity		 B14
B15
B16		 - - - -
-
-
-
-
-
-
- 107,254 -
107,254
88,796
~~==s25~~
Endowment funds (Note 27) B17 - - -
Restricted income funds (Note 27) B18 107,254 107,254 107,254 88,796
Unrestricted funds B19 - - - - - -
Revaluation reserve B20 -
Total funds B21 - 107,254 107,254 - 107,254 88,796
Signed by one or two trustees on behalf of all Date of
the trustees Signature Print Name Print Name approval
dd/mm/yyyy
AJAY GUDKA AJAY GUDKA 09/09/2024

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:

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the Statement of Recommended Practice: Accounting and Reporting by Charities
• and with  preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
• and with  the Financial Reporting Standard applicable in the United Kingdom and Republic of
Ireland (FRS 102)
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The charity constitutes a public benefit entity as defined by FRS 102.*

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

Where accounts are not prepared on a going
concern basis, please disclose this fact
together with the basis on which the trustees
prepared the accounts and the reason why the
charity is not regarded as a going concern.
Disclosure of any uncertainties that make the
going concern assumption doubtful;
An explanation as to those factors that support
the conclusion that the charity is a going
concern;
In preparing the financial statements, the trustees have taken into
account all the information that could reasonably be expected to be
available together with their continued support.
The charity is dependent on donations received from the general
public and also from various regular donors. Raising funds remains
challengin but the trustees beleive that the charity has a very good
reputation and continue to obtain regular support in fulfilling their
objective and also in organising events to raise funds.
At the time of approving the financial statements, the trustees have
reasonable expectation that the charity has adequate resources to
continue in operational existence for the foreseeable future and
meet its expenses and liabilities as they fall due.
The trustees therefore continue to adopt the going concern basis of
accounting in preparing the financial statements on the basis that
there are no material uncertainties related to events and conditions,
that may cast doubt on the ability of the charity to continue as a
going concern.
N/A

N/A

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes
No		 * -Tick as appropriate

Please disclose:

(i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

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Yes
 -Tick as appropriate
No
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Please disclose: (i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

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Yes
 -Tick as appropriate
No
Please disclose:
(i) the nature of the prior period error;
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
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Section C Notes to the accounts

Note 2 Accounting policies

Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description of the nature of each change in accounting policy

Reconcilation of funds per previous GAAP to funds determined under FRS 102

Fund balances as previously
stated
Adjustments:
Fund balance as restated		 Start of
period
End of
period
£
£
88796
88796
0
0
88796
88796

Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102

Adjustments:
Net income/(expenditure) as previously
stated
Previous period net income/(expenditure)
as restated		 End of
period
£
(25416)
0
(25416)

Section C Notes to the accounts (cont)

Note 2 Accounting policies

2.2 INCOME

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This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a
different or additional policy has been adopted then this is detailed in the box below.
Recognition of income These are included in the Statement of Financial Activities (SoFA) when:
 the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and Yes No N/a
 the monetary value can be measured with sufficient reliability.   
Yes No N/a
There has been no offsetting of assets and liabilities, or income and expenses, unless required
Offsetting or permitted by the FRS 102 SORP or FRS 102.   
Yes No N/a
Grants and donations are only included in the SoFA when the general income
Grants and donations recognition criteria are met (5.10 to 5.12 FRS102 SORP).   
In the case of performance related grants, income must only be recognised to the
Yes No N/a
extent that the charity has provided the specified goods or services as entitlement to
the grant only occurs when the performance related conditions are met (5.16 FRS 102
SORP).   
Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has Yes No N/a
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the   
charity or have been met.
Yes No N/a
Government grants The charity has received government grants in the reporting period
  
Gift Aid receivable is included in income when there is a valid declaration from the
Tax reclaims on donor. Any Gift Aid amount recovered on a donation is considered to be part of that Yes No N/a
donations and gifts gift and is treated as an addition to the same fund as the initial donation unless the
  
donor or the terms of the appeal have specified otherwise.
Yes No N/a
Contractual income and This is only included in the SoFA once the charity has provided the related goods or
performance related services or met the performance related conditions.   
grants
Yes No N/a
Donated goods are measured at fair value (the amount for which the asset could be
Donated goods
exchanged) unless impractical to do so.   
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
Yes No N/a
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised   
as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in
Yes No N/a
'Income from other trading activities' with the corresponding stock recognised in the
balance sheet. On its sale the value of stock is charged against 'Income from other
trading activities' and the proceeds from sale are also recognised as 'Income from   
other trading activities'.
Yes No N/a
Goods donated for on-going use by the charity are recognised as tangible fixed assets
  
and included in the SoFA as incoming resources when receivable.
Yes No N/a
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.   
Yes No N/a
Donated services and Donated services and facilities are included in the SOFA when received at the value of
facilities the gift to the charity provided the value of the gift can be measured reliably.   
Donated services and facilities that are consumed immediately are recognised as Yes No N/a
income with an equivalent amount recognised as an expense under the appropriate
  
heading in the SOFA.
Yes No N/a
Support costs The charity has incurred expenditure on support costs.
  
Yes No N/a
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The value of any voluntary help received is not included in the accounts but is

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

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  
Yes No N/a
  
Yes No N/a
  
Yes No N/a
  
Yes No N/a
  
Yes No N/a
  
Yes No N/a
  
Yes No N/a
  
Yes No N/a
  
Yes No N/a
  
Yes No N/a
  
Yes No N/a
  
Yes No N/a
  
Yes No N/a
  
Yes No N/a
  
Yes No N/a
  
Yes No N/a
  
Yes No N/a
  
Yes No N/a
  
Yes No N/a
  
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Volunteer help

2.4 ASSETS
Intangible fixed assets
Heritage assets
Settlement of insurance
claims
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
Redundancy cost
The charity made no redundancy payments during the reporting period.
Deferred income
No material item of deferred income has been included in the accounts.
Creditors
The charity has creditors which are measured at settlement amounts less any trade
discounts
Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
Basic financial
instruments
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through
custody or legal rights. The amortisation rates and methods used are disclosed in note
9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Income from interest,
royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable
can be measured reliably.
Income from membership
subscriptions
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
2.3 EXPENDITURE AND LIABILITIES
Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
Investment gains and
losses
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
Tangible fixed assets for
use by charity
The depreciation rates and methods used are disclosed in note 9.2.
Governance and support
costs
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and
its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their
usage.
Grants with performance
conditions
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
Grants payable without
performance conditions
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.


Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a

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They are valued at cost.   
Investments Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year Yes No N/a
end. The same treatment is applied to unlisted investments unless fair value cannot   
be measured reliably in which case it is measured at cost less impairment.
Yes No N/a
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments   
Yes No N/a
Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
progress realisable value.   
Yes No N/a
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.   
Yes No N/a
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.   
Debtors (including trade debtors and loans receivable) are measured on initial recognition at Yes No N/a
Debtors settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
  
they are measured at the cash or other consideration expected to be received.
The charity has has investments which it holds for resale or pending their sale and cash and Yes No N/a
Current asset cash equivalents with a maturity date less than one year. These include cash on deposit and
investments cash equivalents with a maturity date of less than one year held for investment purposes rather   
than to meet short term cash commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.   
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POLICIES ADOPTED N/A ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Section C Notes to the accounts (cont)

Note 3 Analysis of income

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Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts - 97,441 - 97,441 123,846
and legacies: Gift Aid - 7,195 - 7,195 8,972
Legacies - - - - -
General grants provided by government/other
charities - - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total - 104,636 - 104,636 132,818
Charitable
activities: Sur Sangam - Musical Evening - - - - 6,987
- - - - -
- - - - -
Other - - - - -
Total - - - - 6,987
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income 130 - - 130 135
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 130 - - 130 135
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 130 104,636 - 104,766 139,940
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
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Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

Government grant 1
Government grant 2
Government grant 3
Other
Please provide details of any
unfulfilled conditions and other
contingencies attaching to grants
that have been recognised in income.
Please give details of other forms of
government assistance from which
the charity has directly benefited.		 Total
Description		 This year
Last year
£
£
-
-
-
-
-
-
-
-
-
-

Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

Use of property
Other
Seconded staff		 This year
Last year
£
£
-
-
-
-
-
-
-
-
Please provide details of the
accounting policy for the recognition
and valuation of donated goods,
facilities and services.
Please provide details of any
unfulfilled conditions and other
contingencies attaching to resources
from donated goods and services not
recognised in income.
Please give details of other forms of
other donated goods and services not
recognised in the accounts, eg
contribution of unpaid volunteers.

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

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Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Expenditure on Incurred seeking donations - - - - -
raising funds:
Incurred seeking legacies
- - - - -
Incurred seeking grants
Operating membership schemes and
social lotteries
Staging fundraising events
- - 5,230
Fudraising agents
Operating charity shops
Operating a trading company
undertaking non-charitable trading
activity
Advertising, marketing, direct mail and
- - - - -
publicity
Start up costs incurred in generating
new source of future income
- - - - -
Database development costs
- - - - -
Other trading activities
18 18 118
Investment management costs: - - - -
Portfolio management costs - - - - -
Cost of obtaining investment advice
- - - - -
Investment administration costs
- - - - -
Intellectual property licencing costs
- - - - -
Rent collection, property repairs and
maintenance charges - - - - -
Bank Charges
- 60 - 60 78
Total expenditure on raising funds - 78 - 78 5,426
Expenditure on Grants made in accordance with
charitable charity's objectives - 86,050 - 86,050 159,750
activities
- - - - -
- - - - -
- - - - -
Total expenditure on charitable
- 86,050
activities - 86,050 159,750
Separate material - - - - -
item of expense
- - - - -
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Other
Total
Governance costs - Audit fees
TOTAL EXPENDITURE
Total other expenditure		 - - - - -
- - - - -
- - - - -
130 50
- 180 180
- - - - -
- - - - -
- - - - -
- - - - -
130 50
- 180 180
130
86,178
-
86,308
165,356

Other information:

Analysis of expenditure on charitable activities

----- Start of picture text -----
Grant
Activity or funding Support Total this Total
Activities undertaken directly
programme of Costs year prior year
activities
£ £ £ £ £
Activity 1
Activity 2
Other
Total
----- End of picture text -----

Prior year expenditure on charitable activities can be analysed as follows:

Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)

Section C Notes to the accounts (cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Extraordinary item 1
Extraordinary item 2
Extraordinary item 3
Extraordinary item 4
Total extrordinary items
Description		 This year
Last year
£
£
- -
- -
- -
- -
- -
- -

CC17a (Excel)

09/09/2024

14

Section C Notes to the accounts

Note 8 Funds received as agent

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

----- Start of picture text -----
Amount received Amount paid out Balance held at period end
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
or No) £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total - - - - - -
----- End of picture text -----

8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.

Total
Description/name of party		 This year
Last year
£
£
-
-
-
-
-
-
-
-
-
-
Balance held at period end
-
-

Section C Notes to the accounts

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

----- Start of picture text -----
Basis of
Raising funds Activity 1 Activity 2 Activity 3 Grand total allocation
Support cost (Describe
(examples) £ £ £ £ £ method)
- - - -
Governance
- - - -
- - - -
- - - -
Other - - - -
- - - -
Total
----- End of picture text -----

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Other fees (for example: financial advice, consultancy, accountancy services) paid
to the independent examiner
Independent examiner’s fees
Assurance services other than audit or independent examination
Tax advisory fees		 This year
Last year
£
£
180
180

Section C Notes to the accounts (cont)

Note 11 Paid employees

Please complete this note if the charity has any employees.

11.1 Staff Costs

Salaries and wages
Social security costs
Other employee benefits
Total staff costs
Pension costs (defined contribution scheme)		 This year
Last year
£
£
- -
- -
- -
- -

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000

Band Number of employees
£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999

Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity

11.2 Average head count in the year

The parts of the charity in which the employees work

Fundraising
Charitable Activities
Governance
Other
Total		 This year
Last year
Number
Number
- -
- -
- -
- -
- -

11.3 Ex-gratia payments to employees and others (excluding trustees)

Please complete if an ex-gratia payment is made.

Please explain the nature of the payment

Please state the legal authority or reason for making the payment

Please state the amount of the payment (or value of any waiver of a right to an asset)

11.4 Redundancy payments

Please complete if any redundancy or termination payment is made in the period.

Total amount of payment

The nature of the payment (cash, asset etc.)

The extent of redundancy funding at the balance sheet date

Please state the accounting policy for any redundancy or termination payments

Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Amount of contributions recognised in the SOFA as an expense

Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.

Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan

Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

13.1 Analysis of grants paid (included in cost of charitable activities)

----- Start of picture text -----
Grants to Grants to
Analysis institutions individuals Support costs Total
Activity or project 1 £ £
Activity or project 2 - -
Activity or project 3 - -
Activity or project 4 - [ - ]
Total - - - -
----- End of picture text -----

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

Yes
No
TOTAL GRANTS PAID
Other unanalysed grants
Total grants to institutions in reporting period
Bhagvatinandji Education Trust
Purpose
School fees and boarding for children who cannot
afford to pay, specific building projects related to
the school and prayer halls
Names of institution
My charity has made grants to particular institutions that are
material in the context of its grantmaking. Details of the
institution supported, purpose of the grant and total paid to each
institution is available on the charity's web site.		 Yes Please provide
details of charity's
URL.
Provide details
below
Total amount of
grants paid £
86,050
-
-
-
-
-
-
-
-
-
No
86,050
-
86,050

Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

----- Start of picture text -----
Freehold land Other land & Plant, Fixtures, Total
& buildings buildings machinery and fittings and
motor equipment
vehicles
£ £ £ £ £
At the beginning of - - - - -
the year
Additions - - - - -
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year - - - - -
14.2 Depreciation and impairments
Basis SL or RB SL or RB SL or RB SL or RB SL or RB Straight Line
("SL") or
Reducing
Balance
("RB")
 Rate
At beginning of the - - - - -
year
Disposals - - - - -
Depreciation - - - - -
Impairment - - - - -
Transfers - - - - -
At end of the year - - - - -
14.3 Net book value
Net book value at the - - - - -
beginning of the year
Net book value at the - - - - -
end of the year
14.4 Impairment
Please provide a description of the events and
circumstances that led to the recognition or
reversal of an impairment loss.
14.5 Revaluation
If an accounting policy of revaluation is adopted, please provide:
the effective date of the revaluation
the name of independent valuer, if applicable
the methods applied and significant
assumptions
the carrying amount that would have been
recognised had the assets been carried under
the cost model.
14.6 Other disclosures
(i) Please state the amount of borrowing costs,
if any, capitalised in the construction of tangible
fixed assets and the capitalisation rate used.
(ii) Please provide the amount of contractual
commitments for the acquisition of tangible
fixed assets.
(iii) Details of the existence and carrying
amounts of property, plant and equipment to
which the charity has restricted title or that are
pledged as security for liabilities.
----- End of picture text -----*

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight

CC17a (Excel)

09/09/2024

22

Section C Notes to the accounts

Note 15 Intangible assets Please complete this note if the charity has any intangible assets

15.1 Cost or valuation

Research &
development
£		 Research &
development
£		 Patents and
trademarks
£		 Patents and
trademarks
£		 Other
£		 Other
£		 Total
£		 Total
£
At beginning of the - - - -
year
Additions - - - -
Disposals - - - -
Revaluations - - - -
Transfers * - - - -
At end of the year - - - -
15.2 Amortisation and impairments
**Basis SL or RB SL or RB SL or RB SL or RB Straight Line
("SL") or
Reducing
Balance
("RB")
** Rate
At beginning of the - - - -
year
Disposals - - - -
Amortisation - - - -
Impairment - - - -
Transfers* - - - -
At end of year - - - -
15.3 Net book value
Nat book value at the - - - -
beginning of the year
Net book value at the - - - -
end of the year

15.4 Accounting policy

Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates

Policies for the recognition of any capital development

15.5 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

15.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation

the name of independent valuer, if applicable

the methods applied

the carrying amount that would have been recognised had the assets been carried under the cost model.

15.7 Other disclosures

(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.

(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.

(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.

(iv) State the amount of research and development expenditure recognised as expenditure in the year.

(vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.

(vii) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual

Section C Notes to the accounts (cont)

Note 16 Heritage assets Please complete this note if the charity has heritage assets

16.1 General disclosures for all charities holding heritage assets

(i) Explain the nature and scale of heritage assets held. (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.

16.2 Cost or valuation

Heritage
1
£		 asset Heritage asset
2
£		 Heritage asset
3
£		 Heritage asset
4
£		 Total
£
At beginning of the year - - - - -
Additions - - - - -
Disposals - - - - -
Revaluations - - - - -
Transfers * - - - - -
At end of the year - - - - -
16.3 Depreciation and impairments
**Basis Straight Line
("SL") or
Reducing
Balance
** Rate
At beginning of the year - - - - -
Disposals - - - - -
Depreciation - - - - -
Impairment - - - - -
Transfers* - - - - -
At end of year - - - - -
16.4 Net book value
Nat book value at the beginning of the - - - - -
year
Net book value at the end of the year - - - - -
16.5 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

16.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation

16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period		 At valuation
Group A
At cost Group
B
Total
£
£
£
- - -
- - -
- - -
- - -
- - -
- - -

16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)

(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets. (iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.

16.9 Five year summary of heritage assets transactions

2015
2014
2013
2012
2011
£
£
£
£
£
Purchases
Group A
Group B
Group C
Other
Donations
Group A
Group B
Group C
Other
Total additions
Charge for impairment
Group A
Group B
Group C
Other
Total charge for impairment
Disposals
Group A - carrying amount
Group B - carrying amount
Group C
Other
Total disposals		 - - - - -
- - - - -
-
-
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -

Section C Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Cash & cash
equivalents
Carrying (fair) value at beginning of
period
-
Add:additions to investments during
period
-
Less:disposals at carrying value
-
Less: impairments
-
Add: Reversal of impairments
-
Add/(deduct):transfer in/(out) in the
period
-
Add/(deduct):net gain/(loss) on
revaluation
-
Carrying (fair) value at end of year
-
Please specify additions resulting from
acquisitions through business combinations, if
any.		 Cash & cash
equivalents
-
-
-
-
-
-
-
Listed
investments
Investment
properties
Social
investments
Other
Total
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - - -

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

Analysis of investments
Cash or cash equivalents
Investment properties
Other investments
Total
Social investments
Grand total (Fair value at year end+Cost less impairment)
Listed investments		 -
-
-
-
-
-
Cost less impairment
- -
Fair value at year end
£
-
£
-
-
-

17.3 If your charity holds investment properties, please complete the following note:

(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications

(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements

17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

Analysis of current asset
investments
Cash or cash equivalents
Investment properties
Amount of concessionary loans received
(Multiple loans received may be disclosed in
aggregate provided that such aggregation does not
obsure significant information).
For all investments measured at fair value, the
basis for determining the value, including any
assumptions applied when using a valuation
technique.
17.7 Additional information
Please provide information about the
significance of investments to the charity's
financial position or performance eg. terms and
conditions of loans or the use of hedging to
manage financial risk.
Amounts receivable after more than 1 year
Amounts payable after more than 1 year
Amounts receivable within 1 year
Where a charity has provided financial assets as
a form of security, the carrying amount of the
financial asset pledged as security and the terms
and conditions relating to its pledge.
Terms and conditions eg interest rate, security
provided
Value of any concessionary loans which have
been committed but not taken up at the reporting
date
Amounts payable within 1 year
Social investments
17.5 Guarantees
Listed investments
Please provide details and amount of any
guarantee made to or on behalf of a third party
Name of the entity or entities benefitting from
those guarantees
Please explain how the guarantee furthers the
charity's aims
17.6 Concessionary loans
Amount of concessionary loans made (Multiple
loans made may be disclosed in aggregate provided
that such aggregation does not obsure significant
information ).
Other investments
Total		 Total


Total		 -
Las
£
-
This year



-
-
-

 This year £
Last year £
This year £
Last year £
t year
£
-
-
-
-
-
-
-
Description
Description

Section C Notes to the accounts (cont)

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

Charitable activities:
Opening
Added in period
Expensed in period
Impaired
Closing
Other trading activities:
Opening
Added in period
Expensed in period
Impaired
Closing
Other:
Opening
Added in period
Expensed in period
Impaired
Closing
Total this year
Total previous year		 For
distribution
For resale
For
distribution
For resale
£
£
£
£
£
- - - - -
- - - - -
- - - - -
- - - - -
- - - -
-
- - - - -
- - - - -
- - - - -
- - - - -
- - - -
-
- - - - -
- - - - -
- - - - -
- - - - -
- - - -
-
Work in
progress
Stock
Donated goods
- - - - -
- - - - -

18.2 Please specify the carrying amount of any stocks pledged as security for liabilities

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors

----- Start of picture text -----
This year Last year
£ £
- -
200 200
- -
200 200
----- End of picture text -----

Total

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Trade debtors
Prepayments and accrued income
Other debtors
Total		 This year
Last year
£
£
- -
- -
- -
- -
- -

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Accruals for grants payable
Bank loans and overdrafts
Trade creditors
Payments received on account for contracts or
performance-related grants
Accruals and deferred income
Taxation and social security
Other creditors - Audit fees
Total		 This year
Last year
This year
Last year
£
£
£
£
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
180 180
- -
Amounts falling due
within one year
Amounts falling due after
more than one year
180
180
- -

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

Movement in deferred income account
Balance at the start of the reporting period
Amounts added in current period
Amounts released to income from previous periods
Balance at the end of the reporting period		 This year
Last year
£
£
- -
- -
- -
- -

Section C Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.

----- Start of picture text -----
21.1 Please provide:
- a brief description of any obligations on the N/A
balance sheet and the expected amount and timing of
resulting payments;
- an indication of the uncertainties about the amount N/A
or timing of those outflows; and
- the amount of any expected reimbursement, stating N/A
the amount of any asset that has been recognised for
that expected reimbursement.
----- End of picture text -----

21.2 Movements in recognised provisions and funding commitment during the period

Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period

This year Last year
£ £
- -
- -
- -
- -
- -

21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).

----- Start of picture text -----
N/A
N/A
----- End of picture text -----

21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.

Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.

22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.

----- Start of picture text -----
N/A
N/A
----- End of picture text -----

Section C Notes to the accounts (cont)

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.

Description of item including its legal nature. Please Estimate of financial effect describe any security provided in connection to the liability.

23.2 Contingent assets

Where the charity has contingent assets, please complete the following section when their existence is probable

Description of item Estimate of financial effect

23.4 Other disclosures for contingent assets and/or liabilities

Please provide the following information where practicable:

Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement

Where it is not practical to make one or more of these disclosures, please state this fact

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other
Cash at bank and on hand
Total
Short term cash investments (less than 3 months maturity date)
Short term deposits		 This year
Last year
£
£
- -
- -
107,234
88,776
- -
107,234
88,776

Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

----- Start of picture text -----
N/A
N/A
----- End of picture text -----

25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.

25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.

Section C Notes to the accounts (cont)

Note 26 Events after the end of the reporting period

Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

----- Start of picture text -----
N/A
N/A
----- End of picture text -----

Please provide details of the nature of the event

Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Education R Donation Received 55,656 98,243 - 86,050 - 50 - 67,799
Health R Donation Received 33,140 6,315 - - - 39,455
Interest Received UR - 130 - 180 50 - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 88,796 104,688 - 86,230 - - 107,254
----- End of picture text -----*

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Education 71,317 129,560 - 145,176 - 45 - 55,656
Health 42,895 10,245 - 20,000 - - 33,140
Interest Received - 135 - 180 45 - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 114,212 139,940 - 165,356 - - 88,796
----- End of picture text -----*

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

----- Start of picture text -----
Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and Transfer from Education fund to unrestricted fund for the balance of 50
restricted funds audit fees payment for the year.
Between endowment and
restricted funds
Between endowment and
unrestricted funds
----- End of picture text -----

27.4 Designated funds

Planned use Purpose of the designation Amount

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee
Legal authority (eg
order, governing
document)		 Last year
Remuneration
Pension
contribution
Redundancy
(including
loss of
office)/ex
gratia
Other
TOTAL
£
£
£
£
Amounts paid or benefit value
This year

Please give details of why remuneration or other employment benefits were paid. Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)

Accommodation
Other (please specify):
Travel
TOTAL
Type of expenses reimbursed
Subsistence		 £
This year

Last year
£

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

There have been no related party transactions in the reporting period (True or False)

Name of the trustee
or related party
Relationship
to charity
Description of the
transaction(s)
In relation to the transactions above, please provide the
terms and conditions, including any security and the nature
of any payment (consideration) to be provided in settlement.		 Amount
Balance at
period end
Amounts
written off
during
reporting
period
£
£
£
£
Provision for bad debts
at period end

For any related party, please provide details of any guarantees given or received.

Section C Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/
members of		 Charity Name
BHAGVATINANDJI EDUCATION AND HEALTH TRUST		 Charity Name
BHAGVATINANDJI EDUCATION AND HEALTH TRUST		 Charity Name
BHAGVATINANDJI EDUCATION AND HEALTH TRUST
On accounts for the year 31 MARCH 2024 Charity no 1072109
ended (if any)
Set out on pages 1-45
(remember to include the page numbers of additional sheets) (remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above
charity (“the Trust”) for the year ended 31/03/2024.
Responsibilities and As the charity's trustees, you are responsible for the preparation of the
basis of report accounts in accordance with the requirements of the Charities Act 2011
(“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent I am qualified to undertake the examination by being a qualified member of examiner's statement the Association of Chartered Certified Accountants.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

I 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 accounts to be reached.

*Please delete the words in the brackets if they do not apply. Please delete the words in the brackets if they do not apply. Please delete the words in the brackets if they do not apply.
Signed: Date:09/09/2024
~~[~~
Name: Roopesh Vaghjee FCCA
Relevant professional ACCA
qualification(s) or body
(if any):
Address: Krish Jermyn

Oct 2018

1

IER

Unit 2, Bradburys Court, Lyon Road

Harrow, Middlesex, HA1 2BY

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

NONE

Oct 2018

2

IER