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2025-12-31-accounts

Docusign Envelope ID: FC66FF4A-B1B3-4C1B-9EDD-6D7837238A52

Charity registration number 1077622 (England and Wales)

CHINMAYA MISSION (UK)

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Docusign Envelope ID: FC66FF4A-B1B3-4C1B-9EDD-6D7837238A52

CHINMAYA MISSION (UK)

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees S Swaroopananda
S Wadhwani
S Patel
M Samani
J Schibli
L Shivakumar
R Bhayani
Secretary S Wadhwani
Charity number 1077622
Principal address 2 Egerton Gardens
Hendon
London
NW4 4BA
Auditor KLSA LLP
Kalamu House
11 Coldbath Square
London
EC1R 5HL
Bankers National Westminster Bank
North Finchley (A) Branch
786 High Road
London
N12 9QT

Docusign Envelope ID: FC66FF4A-B1B3-4C1B-9EDD-6D7837238A52

CHINMAYA MISSION (UK)

CONTENTS

Page
Trustees report 1 - 7
Statement of Trustees responsibilities 8
Independent auditor's report 9 - 11
Statement of financial activities 12
Balance sheet 13
Statement of cash flows 14
Notes to the financial statements 15 - 25

Docusign Envelope ID: FC66FF4A-B1B3-4C1B-9EDD-6D7837238A52

CHINMAYA MISSION (UK)

TRUSTEES REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The Trustees present their annual report and financial statements for the year ended 31 December 2025.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)'.

The Chinmaya Mission (UK) - "CMUK" is a charity registered with the Charity Commission since 30 September 1999.

Objectives and activities

CMUK's objectives are to spread the wisdom of Vedanta (as propagated by His Holiness, Swami Chinmayananda) and to provide (and assist in the provision of) facilities for education and community enrichment in the interests of social welfare and in order to improve the quality of life of all, regardless of background.

To attain these objectives, CMUK organises regular seminars, retreats, and study sessions for all age groups, as well as annual events such as public talks on Vedanta and cultural programmes, including festival celebrations.

CMUK's operations are headquartered in Hendon, London (at ‘Chinmaya Kirti’), but its activities extend across various parts of the UK.

The trustees have given due consideration to the Charity Commission's published guidance on the Public Benefit requirement under the Charity Act 2011.

Significant events and highlights of the year are summarised below.

Docusign Envelope ID: FC66FF4A-B1B3-4C1B-9EDD-6D7837238A52

CHINMAYA MISSION (UK)

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Regular classes and activities

2025 has been a year of deepened engagement, generational continuity, and expanding reach for Chinmaya Mission UK. Building upon the consolidation achieved in recent years, CMUK has strengthened its position as a vibrant spiritual and educational centre, welcoming both long-standing attendees and a growing number of new families and individuals through an enriched programme of study, celebration, and community life at Chinmaya Kirti.

Our centre, Chinmaya Kirti in Hendon, remains the operational and spiritual heart of CMUK. The trustees’ vision - that Chinmaya Kirti serves as a dynamic and thriving base, enriching the lives of today’s community while nurturing future generations - has continued to be realised in tangible ways throughout the year. Study classes and activities have been delivered through a thoughtfully curated calendar designed to serve toddlers and parents, children, youth, adults, and senior citizens alike, reinforcing CMUK’s commitment to lifelong spiritual learning.

With over 60 weekly classes, the centre sustains a strong daily rhythm of engagement. At the same time, hybrid access ensures that those beyond London and across the UK remain connected to CMUK’s teachings and community, enabling the organisation to balance in-person vibrancy with an expanding national footprint.

Through consolidation, renewal, and outward reach, CMUK has continued to open its doors widely, serving the wider community while deepening meaningful connections within its growing network of families and individuals.

The ‘Bala Vihar’ wing continues to flourish, fostering a strong and enduring sense of community among families and remaining one of the most vital pillars of Chinmaya Mission UK’s work. Offering classes to toddlers and children aged 3–17, this vibrant wing plays a central role in instilling timeless Hindu values in the next generation. Through engaging and thoughtfully structured sessions, classes explore a rich range of topics, including Hindu festivals, culture, scriptures, and ethical teachings, ensuring that young minds are nurtured in the depth and beauty of Vedic culture and tradition. In doing so, Bala Vihar empowers children to grow into confident, compassionate, and grounded individuals who are positive contributors to society and firmly connected to their cultural and spiritual roots.

Over 150 children attend Bala Vihar classes each week. Organised by age group, the curriculum is brought to life through captivating storytelling, devotional music, arts, crafts, discussion, and interactive learning. A dedicated and steadily expanding team of trained volunteers continues to deliver these sessions with care and commitment, supported by ongoing teacher development and guidance. Bala Vihar runs two well-established Sunday morning sessions at Chinmaya Kirti, reflecting sustained demand and continued growth in family engagement, while maintaining the quality and consistency that define the programme.

Docusign Envelope ID: FC66FF4A-B1B3-4C1B-9EDD-6D7837238A52

CHINMAYA MISSION (UK)

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

With in-person classes across South London and Gloucester, alongside online provision for families further afield, Bala Vihar continues to extend its reach while preserving the depth and quality of its educational experience.

As CMUK looks ahead, Bala Vihar remains a cornerstone of the Mission’s work in the UK, committed to measured, sustainable growth while strengthening its offerings and deepening its impact on families and communities nationwide.

A significant development in 2025 has been the formal establishment and strengthening of the Junior CHYK (JC) wing, which nurtures a vibrant sense of belonging among teenagers and provides a natural bridge between Bala Vihar and the wider youth movement. Weekly Junior CHYK classes doubled in size, welcoming 10–15 regular attendees in Years 8–9 and a further 10–15 in Years 10–12. Through structured discussions, workshops, and social gatherings, Junior CHYK supports teenagers in navigating contemporary challenges through the lens of Vedantic values.

Three major Junior CHYK events were held during the year, engaging between 80 and 90 young people. Highlights included the workshop ‘The Joy of Missing Out’, which attracted 40 attendees — two-thirds of whom were new to CMUK - alongside a meaningful Cow Seva Day and a Junior CHYK social gathering.

Looking ahead, CMUK will launch the JC Uplift Buddy Programme, pairing Junior CHYKs with CHYK mentors for fortnightly connection and quarterly gatherings, with 30–35 participants anticipated. This structured mentoring initiative reflects CMUK’s growing commitment to leadership development and intergenerational continuity.

2025 also marked a historic milestone for the Chinmaya Yuva Kendra (CHYK) wing as the global CHYK movement celebrated its 50th anniversary. Within CMUK, this landmark year was both a celebration of legacy and a reaffirmation of purpose. With its motto to ‘harness youth potential through dynamic spirituality,’ CHYK has strengthened its presence within CMUK, fostering an even stronger community of inspired individuals. A key highlight was the CHYK 50 Alumni Event, which brought together past and present CHYKs across generations, powerfully demonstrating the continuity and long-term impact of youth engagement within the Mission.

Regular CHYK study groups continued to provide a dynamic forum for young adults aged 18–35 to integrate Vedantic wisdom into modern professional and personal life. The wing demonstrated an increasingly visible leadership role across flagship events, with significant youth-led seva and coordination at the Hanuman Jayanti festival celebrations and Swami Swaroopananda's Yagna talks. Both key events were strongly CHYK-driven, demonstrating enhanced leadership capacity, coordination, and confidence within the youth wing.

Additionally, CHYK retreats, including the annual UK CHYK Camp entitled ‘Win The mind, Win The World’, provided immersive experiences for self-reflection and growth. With a steadily expanding youth community and a commitment to service, learning, and leadership, CHYK continues to thrive as a dynamic force within the Chinmaya Mission UK family.

As CMUK looks ahead, CHYK remains central to the Mission’s long-term vision - developing thoughtful, serviceoriented leaders equipped to carry forward its values for generations to come.

As well as regular study classes, another key offering in CMUK's annual calendar is the celebration of festivals. All key festivals were celebrated in person at Chinmaya Kirti with an average attendance of 150 people per festival. Our flagship annual festival celebration is Hanuman Jayanti, and this continued to be hugely popular in 2025, with the chanting of the sacred ‘Hanuman Chalisas’ 108 times, and was welcomed by the community with unprecedented numbers of attendees for sections of the day-long event on Sunday, 13th April.

In 2025, Fusion Swaranjali continued to enrich CMUK’s spiritual and cultural life. Blending traditional devotional music with contemporary expression, the group has become an integral part of major festival celebrations alongside CMUK Swaranjali, deepening collective spiritual experience and strengthening community connection through the universal language of music.

The Shri Ram Mandir within Chinmaya Kirti remains central to CMUK’s daily and monthly spiritual rhythm. Regular activities continue to include daily arti, monthly bhajans offered by Chinmaya Swaranjali, Vedic chanting sessions, pujas, religious ceremonies, and the celebration of major festivals. The Mandir serves as an anchor for the community, sustaining devotional practice and providing a space for reflection, prayer, and shared spiritual connection throughout the year.

Docusign Envelope ID: FC66FF4A-B1B3-4C1B-9EDD-6D7837238A52

CHINMAYA MISSION (UK)

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Spiritual teachers

In acknowledgement of the immense benefit and value of being in the presence of a respected spiritual teacher and the subsequent impact on CMUK activities and the dedication of our volunteers, the trustees were honoured to welcome the Global Head of Chinmaya Mission, Swami Swaroopananda, in September and October 2025, for an extensive and impactful programme of events.

Swami Swaroopananda’s visits to CMUK are always a momentous occasion, bringing together regular study class attendees, members of the public, and partnering community organisations.

The visit commenced with a four-day series of public talks in Wembley on ‘The Divine Feminine,’ drawing wide community participation and engagement with an average of 500 attendees each evening. The itinerary also included sacred ceremonies, such as the Srāddha Pitru Puja at Chinmaya Kirti, providing families with the opportunity to participate in traditional observances under Swamiji’s guidance.

A structured meditation course, ‘The Awakening,’ was conducted at Chinmaya Kirti, offering deeper scriptural insight and practical tools for inner growth. The visit further strengthened youth engagement through the CHYK 50 reunion and the residential youth camp ‘Win the Mind, Win the World’ for ages 18–35. This was followed by the residential programme ‘Make It Happen’ at The Vedanta in Lincoln, facilitated by Swami Swaroopananda to empower individuals from students to CEOs, by combining ancient wisdom from scriptures with practical tools for personal growth, leadership, and fulfilment.

The culmination of the visit included CMUK chairing the Mayor of London’s Diwali in London event at Trafalgar Square, extending CMUK’s presence into the wider public sphere, and contributing to broader cultural celebration.

The role of CMUK’s resident teacher, Brahmacharini Shripriya Chaitanya (Shripriyaji), remains central to CMUK’s vitality and growth. Her presence continues to guide and sustain every aspect of CMUK’s activities, providing both spiritual depth and steady leadership. Shripriyaji facilitates a significant programme of weekly adult and youth study classes, leads assemblies for children within Bala Vihar, and offers guidance and support to the CMUK committee. Across all major festivals and observances, she expounds the deeper meaning and significance of each occasion, renewing enthusiasm for self-study and inspiring volunteers as they serve across the various wings of the Mission.

Shripriyaji’s leadership combines scriptural rigour with creativity and accessibility. In 2025, she undertook the London Marathon, an endeavour that inspired the CMUK community and garnered widespread media attention, reflecting resilience, discipline, and commitment in action. The Living Ramayana podcast has continued to grow throughout the year, reaching listeners across the UK and internationally. Her voice has also extended beyond the CMUK community through national media appearances, including BBC’s Sunday Morning Live and BBC Radio 4’s Woman’s Hour, further broadening public engagement with Vedantic thought and strengthening CMUK’s presence within the wider cultural landscape.

The trustees were also pleased to welcome Brahmachari Somesh Chaitanya (Someshji) from Chinmaya Mission Sweden during the year, whose visit offered satang and meaningful exchange, strengthening ties within the European Chinmaya Mission family.

Another highlight of the year was the family Camp held in May 2025 under the theme ‘We Stand as One Family’. Guided by Shripriyaji and Someshji, the camp brought together families across generations for shared learning, reflection, and seva. Through discourses, group activities, and youth sessions, participants experienced a renewed sense of unity and belonging, reinforcing the spirit of togetherness that underpins CMUK’s growth and continuity.

Docusign Envelope ID: FC66FF4A-B1B3-4C1B-9EDD-6D7837238A52

CHINMAYA MISSION (UK)

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Achievements and performance

The trustees are pleased to report continued organisational strengthening and growing public engagement throughout 2025, reflecting both consolidation and outward impact.

A significant highlight of the year was CMUK’s leadership and impact within the wider community. CMUK had the honour of chairing the Diwali in London celebrations at Trafalgar Square, one of the largest public Diwali events in Europe, reinforcing CMUK’s active contribution to national cultural life. The celebrations were officially inaugurated by Swami Swaroopananda, who addressed an audience of thousands gathered in the square with a message of unity, light, and knowledge. CMUK was also represented at the Prime Minister’s Diwali celebration at 10 Downing Street, where the Swaranjali wing had the honour of opening proceedings by leading the Hanuman Chalisa, marking continued recognition of the Mission’s contribution to the UK’s spiritual and cultural landscape.

Within the educational sphere, Chinmaya Academy has continued to develop as a structured and credible learning platform. Following the launch of the GCSE Religious Studies (Hinduism and Sikhism) course in 2024, the first cohort sat examinations in Summer 2025 and achieved excellent results. Across the first three cohorts, 37 students have enrolled, with the programme now operating across three UK locations. The trustees are encouraged by both the academic performance and the sustained demand for structured faith-based education. Further course development remains underway, with new offerings planned for 2026 and 2027.

The CMUK bookshop, Chinmaya Vani, continues to operate both online and in person at Chinmaya Kirti. The trustees are pleased to report continued growth in reach and sales of Chinmaya Mission publications during 2025, reflecting sustained interest in scriptural study and spiritual literature within the community.

Across all wings, volunteer engagement remains strong, supported by coordinated leadership and increasing youth participation. The growing visibility of Junior CHYK and CHYK leadership within major events reflects a healthy succession pipeline and strengthened leadership capacity.

Chinmaya Kirti continues to operate as a vibrant centre of daily activity. The trustees remain encouraged by consolidated attendance across our events, expanding youth engagement, and strengthened national presence.

Overall, 2025 has demonstrated not only growth in participation but also increased organisational confidence and deepened community connection — reflected in educational expansion, youth leadership development, and enhanced public engagement.

Financial review

CMUK maintains unrestricted funds which have not been designated for a specific use at a level equivalent to between three and six months’ expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue CMUK’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.

Total reserves including Restricted and Unrestricted funds stand at £3,882,630 at 31 December 2025 (2024: £3,899,873).

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The major risks, to which the charity is exposed, as identified by the Executive Committee, have been reviewed and systems have been established to mitigate these risks.

Docusign Envelope ID: FC66FF4A-B1B3-4C1B-9EDD-6D7837238A52

CHINMAYA MISSION (UK)

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Outlook for the year ahead

2026 marks a historic milestone as Chinmaya Mission globally celebrates its 75th year. For Chinmaya Mission UK, ‘CM75’ represents not only a moment of celebration, but an invitation to deepen personal growth, renew spiritual commitment, and expand the impact of Vedantic wisdom in modern society. It is an opportunity to reflect on Chinmaya Mission’s enduring purpose of inner transformation while confidently shaping the next chapter in the UK and beyond.

Building on the strong foundations of 2025 - including youth leadership development, educational expansion, and increased community engagement - the trustees see 2026 as a year of purposeful growth and outward momentum.

CMUK will work towards a vision of 75 events across the UK and Europe, designed to engage communities through talks, workshops, youth initiatives, and devotional gatherings. These events, ‘CM75 Yatra’, will seek not only to commemorate a milestone, but to inspire reflection, unity, and renewed commitment to the study and living wisdom of the Bhagavad Gita and the Hanuman Chalisa.

A central spiritual focus for CM75 will be the ‘Gita Panchamrit’ initiative — an aspiration that every Hindu learns and reflects upon five carefully selected verses from the Bhagavad Gita. Through schools, universities, Bala Vihar, CHYK, and community programmes, CMUK aims to make these foundational teachings accessible, memorable, and transformative, ensuring that scriptural knowledge translates into lived values.

Additionally, CHYK UK will lead structured outreach through the CM75 Yatra, with plans to engage schools and expand university engagement through workshops on Hinduism and the Gita Panchamrit. This focus reflects CHYK’s evolution from internal consolidation to confident national outreach, empowering young leaders to share Vedantic wisdom with wider audiences.

Among the landmark initiatives planned for CM75 is a ‘Ganga Arti’ - a symbolic moment intended to bring together families, youth, and community members in a shared expression of gratitude and unity. This gathering will serve as a reminder that the timeless wisdom of the scriptures continues to flow across cultures and geographies, connecting communities through shared values.

The trustees also look forward to welcoming Swami Swaroopananda during this landmark year, whose guidance and presence will serve as both inspiration and anchor as CMUK aligns its local efforts with the global CM75 celebrations

As CMUK enters this significant chapter, the focus is clear: to foster spiritual growth, and to extend the reach of Vedantic wisdom across communities in a manner that is relevant, accessible and transformative.

Guided by the Mission’s enduring motto - ‘to give maximum happiness to the maximum people for the maximum time’ - CMUK approaches 2026 with inspiration, unity, and renewed purpose.

Docusign Envelope ID: FC66FF4A-B1B3-4C1B-9EDD-6D7837238A52

CHINMAYA MISSION (UK)

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Structure, governance and management

CMUK is an unincorporated charity which is governed and operated within the requirement set out in its constitution.

The trustees and who served during the year were:

S Swaroopananda S Wadhwani R Pattni (Resigned 14 October 2025) S Patel D Budhrani (Resigned 14 October 2025) M Samani J Schibli L Shivakumar R Bhayani

There is no formal membership for CMUK, which is open to all interested in furthering the objects of CMUK, within the requirements of CMUK's Constitution.

The President of CMUK is also the Head of the Central Chinmaya Mission Trust of Mumbai, India the central body of the Chinmaya Mission Worldwide.

The day to day management of CMUK in the UK has been delegated by the Trustees to the Executive Committee which during 2025 constituted S Wadhwani, M Samani, J Schibli and S Patel. The Executive Committee is assisted in day to day operational matters by a working committee of volunteers.

S Wadhwani Trustee

20 April 2026

Docusign Envelope ID: FC66FF4A-B1B3-4C1B-9EDD-6D7837238A52

CHINMAYA MISSION (UK)

STATEMENT OF TRUSTEES RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2025

The Trustees are responsible for preparing the Trustees Report and the accounts 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 accounts for each financial year which give a true and fair view of the state of affairs of CMUK and of the incoming resources and application of resources of CMUK for that year.

In preparing these accounts, the Trustees are required to:

The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of CMUK and enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of CMUK and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement as to disclosure to our auditors

In so far as the trustees are aware at the time of approving our trustees’ annual report:

In relation to the financial statements set out on pages 9 to 23:

Docusign Envelope ID: FC66FF4A-B1B3-4C1B-9EDD-6D7837238A52

CHINMAYA MISSION (UK)

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF CHINMAYA MISSION (UK)

Opinion

We have audited the financial statements of Chinmaya Mission (UK) (‘CMUK’) for the year ended 31 December 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of CMUK in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on CMUK’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Docusign Envelope ID: FC66FF4A-B1B3-4C1B-9EDD-6D7837238A52

CHINMAYA MISSION (UK)

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF CHINMAYA MISSION (UK)

Responsibilities of Trustees

As explained more fully in the statement of Trustees responsibilities, the Trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing CMUK’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

We assessed the susceptibility of the charity’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

To address the risk of fraud through trustee’s bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

We obtained understanding of the legal and regulatory frameworks that are applicable to the charity.

Based on this understanding we designed our audit procedures to identify non-compliance with laws and Regulations. Our procedures involved: making enquiries of trustees, those responsible for legal and compliance procedures and reviewing other correspondence.

We communicated identified fraud risks and non-compliance with laws and regulations with those charged with governance, throughout the audit team and remained alert to any indications throughout the audit.

There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, misrepresentations or through collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Docusign Envelope ID: FC66FF4A-B1B3-4C1B-9EDD-6D7837238A52

CHINMAYA MISSION (UK)

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF CHINMAYA MISSION (UK)

Other matters

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (as amended) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

This has been done in order for the financial statements to provide a true and fair view in accordance with current Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Harsheel Dodhia (Senior Statutory Auditor) for and on behalf of KLSA LLP

20 April 2026

Chartered Accountants Statutory Auditor

Kalamu House 11 Coldbath Square London EC1R 5HL

Docusign Envelope ID: FC66FF4A-B1B3-4C1B-9EDD-6D7837238A52

CHINMAYA MISSION (UK)

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income and endowments from:
Donations and legacies
2
486,242
85,193
Charitable activities
Residential retreats and
classes
3
221,211
-
Bookshop
3
18,418
-
Fundraising
3
40,000
-
Investments
5
30,477
-
Other income
6
5,010
-
Total income
801,358
85,193
Expenditure on:
Raising funds
7
18,329
-
Charitable activities
8
783,617
84,876
Other expenditure
13
16,972
-
Total expenditure
818,918
84,876
Net income/(expenditure) and
movement in funds
(17,560)
317
Reconciliation of funds:
Fund balances at 1 January
2025
3,887,791
12,082
Fund balances at 31
December 2025
3,870,231
12,399		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
571,435
365,738
100,892
221,211
149,365
90
18,418
23,927
-
40,000
-
-
30,477
32,589
-
5,010
27
12
886,551
571,646
100,994
18,329
825
-
868,493
574,627
102,771
16,972
-
-
903,794
575,452
102,771
(17,243)
(3,806)
(1,777)
3,899,873
3,891,597
13,859
3,882,630
3,887,791
12,082		 Total
2024
£
466,630
-
149,455
23,927
-
32,589
39
672,640
825
677,398
-
678,223
(5,583)
3,905,456
3,899,873

All income and expenditure derive from continuing activities.

Docusign Envelope ID: FC66FF4A-B1B3-4C1B-9EDD-6D7837238A52

CHINMAYA MISSION (UK)

BALANCE SHEET

AS AT 31 DECEMBER 2025

2025
Notes
£
£
Fixed assets
Tangible assets
15
3,382,161
Current assets
Debtors
16
42,224
Cash at bank and in hand
1,068,955
1,111,179
Creditors: amounts falling due within
one year
17
(53,559)
Net current assets
1,057,620
Total assets less current liabilities
4,439,781
Creditors: amounts falling due after
more than one year
18
(557,151)
Net assets
3,882,630
The funds of the CMUK
Restricted income funds
20
12,399
Unrestricted funds
3,870,231
3,882,630
The financial statements were approved by the Trustees on 20 April 2026
S Wadhwani
L Shivakumar
Trustee
Trustee		 2024
£
£
3,572,619
52,228
884,036
936,264
(37,653)
898,611
4,471,230
(571,357)
3,899,873
12,082
3,887,791
3,899,873

Docusign Envelope ID: FC66FF4A-B1B3-4C1B-9EDD-6D7837238A52

CHINMAYA MISSION (UK)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2025

Notes
Cash flows from operating activities
Cash generated from operations
24
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash (used in)/generated from
investing activities
Financing activities
Repayments of bank loans
Net cash used in financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
£
247,546
(81,698)
30,477
(51,221)
(11,406)
(11,406)
184,919
884,036
1,068,955		 2024
£
£
220,700
(16,612)
32,589
15,977
(14,036)
(14,036)
222,641
661,395
884,036

Docusign Envelope ID: FC66FF4A-B1B3-4C1B-9EDD-6D7837238A52

CHINMAYA MISSION (UK)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

Charity information

CMUK is a charity registered with the Charity Commission since 30 September1999.

1.1 Accounting convention

These accounts have been prepared in accordance with UK Generally Accepted Accounting Practice, including FRS 102 “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 FRS 102, and the Charities Act 2011 as it applies from 1 January 2015. CMUK is a Public Benefit Entity as defined by FRS 102.

The accounts are prepared in sterling, which is the functional currency of CMUK. Monetary amounts in these financial statements are rounded to the nearest £.

The accounts have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the accounts, the Trustees have a reasonable expectation that CMUK has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the accounts.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of CMUK's charitable objectives unless the funds have been designated for other purposes.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in note 21 to the accounts.

1.4 Incoming resources

All incoming resources are included in the Statement of Financial Activities when:

Cash donations are recognised on receipt. Other donations are recognised once CMUK has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid is recognised at the time of the donation.

Docusign Envelope ID: FC66FF4A-B1B3-4C1B-9EDD-6D7837238A52

CHINMAYA MISSION (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

(Continued)

The income from activities for generating funds is recognised in the period in which the relevant activity takes place.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by CMUK; this is normally upon notification of the interest paid or payable by the bank.

1.5 Resources expended

All expenditure is included on an accruals basis inclusive of any VAT which cannot be recovered and is recognised when;

Costs of raising funds

Costs include those incurred in attracting donations, and those incurred in trading activities which are aimed at raising funds.

Governance costs

Costs associated with CMUK's constitutional and statutory requirements.

Support costs

The administrative and overhead costs associated with running CMUK's operations.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings 2% on cost (building element only) Building Improvements 10% on cost Plant and machinery 33% on cost Fixtures, fittings & equipment 10% on cost

Freehold land and assets in the course of redevelopment are not depreciated. Depreciation will be charged on the cost of the redevelopment once it is complete.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in net income/(expenditure) for the year.

1.7 Impairment of fixed assets

At each reporting end date, CMUK reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Docusign Envelope ID: FC66FF4A-B1B3-4C1B-9EDD-6D7837238A52

CHINMAYA MISSION (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

(Continued)

Recoverable amount is the higher of fair value less costs to sell and value in use.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in income/ (expenditure) for the year, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

1.9 Financial instruments

CMUK has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised when CMUK becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Prepayments include bank arrangement fees and costs and are being amortised over the term of the loan.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when CMUK’s contractual obligations expire or are discharged or cancelled.

Docusign Envelope ID: FC66FF4A-B1B3-4C1B-9EDD-6D7837238A52

CHINMAYA MISSION (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

(Continued)

1.10 Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2 Income from donations and legacies

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Donations and gifts 486,242 85,193 571,435 365,738 100,892 466,630

3 Income from charitable activities

Residential
retreats and
classes
Bookshop Fundraising
2025
2025
2025
£
£
£
Income
from
charitable
activities
221,211
18,418
40,000
Analysis by fund
Unrestricted
funds
221,211
18,418
40,000
Restricted
funds
-
-
-
221,211
18,418
40,000		 Total Residential
retreats and
classes
Bookshop
2025
2024
2024
£
£
£
279,629
149,455
23,927
279,629
149,365
23,927
-
90
-
279,629
149,455
23,927		 Total
2024
£
173,382
173,292
90
173,382

4 Critical accounting estimates and judgements

In the application of CMUK’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Docusign Envelope ID: FC66FF4A-B1B3-4C1B-9EDD-6D7837238A52

CHINMAYA MISSION (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

5 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 30,477 32,589

6 Other income

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Sundry incomes
5,010
-
Raising funds
Fundraising and publicity
Other fundraising costs		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
5,010
27
12
2025
£
18,329
18,329		 Total
2024
£
39
2024
£
825
825

7 Raising funds

Docusign Envelope ID: FC66FF4A-B1B3-4C1B-9EDD-6D7837238A52

CHINMAYA MISSION (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

8
Expenditure on charitable activities
Retreats and classes
Bookshop
Other donations
Share of support costs (see note 10)
Share of governance costs (see note 10)
Analysis by fund
Unrestricted funds
Restricted funds
For the year ended 31 December 2024
Unrestricted funds
Restricted funds		 2025
£
256,052
4,682
211,359
472,093
391,060
5,340
868,493
783,617
84,876
868,493		 2024
£
177,439
8,352
102,822
288,613
382,825
5,960
677,398
574,627
102,771
677,398

Other donations consist of donations of £15,984 (2024: £58,316) to Chinmaya Vishwavidyapeeth and donations of £5,485 (2024: £500) to charities and events for charitable purposes within UK .

9 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements 4,418 3,974
Depreciation of owned tangible fixed assets 255,184 247,040
Write-offs 16,972 -

Docusign Envelope ID: FC66FF4A-B1B3-4C1B-9EDD-6D7837238A52

CHINMAYA MISSION (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

10 Support costs

Depreciation
Rates and water
Insurance
Light and heat
Telephone and internet
Sundries
Cleaning
Finance costs
Repairs and
maintenance
Audit fees
Legal and professional		 Support
costs
Governance
costs
£
£
255,184
-
2,498
-
13,520
-
21,228
-
844
-
16,336
-
7,626
-
45,497
-
28,327
-
-
4,418
-
922
391,060
5,340		 2025
£
255,184
2,498
13,520
21,228
844
16,336
7,626
45,497
28,327
4,418
922
396,400		 Support
costs
Governance
costs
£
£
247,040
-
986
-
11,192
-
20,618
-
6,191
-
9,060
-
6,444
-
48,243
-
33,051
-
-
3,974
-
1,986
382,825
5,960		 2024
£
247,040
986
11,192
20,618
6,191
9,060
6,444
48,243
33,051
3,974
1,986
388,785

Governance costs includes payments to the auditors of £3,974 (2024: £3,974) for audit fees.

11 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from CMUK during the year.

12 Employees

CMUK had no employees during the year (2024 - none).

13 Other

Fixed assets write-offs 2025
£
16,972
16,972		 2024
£
-
-

14 Taxation

The CMUK is exempt from tax on income and gains to the extent that these are applied to its charitable objects.

Docusign Envelope ID: FC66FF4A-B1B3-4C1B-9EDD-6D7837238A52

CHINMAYA MISSION (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

15 Tangible fixed assets

Cost
At 1 January 2025
Additions
Write-offs
At 31 December 2025
Depreciation and impairment
At 1 January 2025
Depreciation charged in the year
Write-offs
At 31 December 2025
Carrying amount
At 31 December 2025
At 31 December 2024		 Land and
buildings
Building
Improvements
£
£
2,794,332
1,044,257
-
-
-
(20,640)
2,794,332
1,023,617
562,659
255,642
45,069
104,045
-
(1,939)
607,728
357,748
2,186,604
665,869
2,231,674
788,614		 Plant and
machinery
£
114,270
80,631
(9,319)
185,582
88,593
37,840
(11,411)
115,022
70,560
25,677		 Fixtures,
fittings &
equipment
£
738,506
1,067
(54,225)
685,348
211,852
68,230
(53,862)
226,220
459,128
526,654		 Total
£
4,691,365
81,698
(84,184)
4,688,879
1,118,746
255,184
(67,212)
1,306,718
3,382,161
3,572,619

Freehold land and buildings with a carrying amount of £2,852,473 (2024: £3,020,289) have been pledged to secure borrowings of the charity.

The carrying value of freehold land, included in land and buildings, is £540,863 (2024: £540,863).

Land is not considered to be a depreciable asset and no depreciation is therefore provided.

16
Debtors
Amounts falling due within one year:
Other debtors
Prepayments and accrued income		 2025
£
12,351
29,876
42,227		 2024
£
23,058
29,170
52,228

Prepayments include £16,229 (2024: £16,978) in respect of bank arrangement fees and costs in relation to granting of the bank loan. These costs are being amortised over the term of the loan.

Docusign Envelope ID: FC66FF4A-B1B3-4C1B-9EDD-6D7837238A52

CHINMAYA MISSION (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

17 Creditors: amounts falling due within one year

Notes
Bank loans
19
Other creditors
Accruals and deferred income
Creditors: amounts falling due after more than one year
Notes
Bank loans
19		 2025
£
13,221
5,411
34,927
53,559
2025
£
557,151		 2024
£
10,421
19,452
7,780
37,653
2024
£
571,357

18 Creditors: amounts falling due after more than one year

The bank loan is subject to commercial rate of interest and loan repayments are made monthly.

19 Loans and overdrafts

Bank loans
Payable within one year
Payable after one year		 2025
£
570,372
13,221
557,151		 2024
£
581,778
10,421
571,357

The bank loan is secured by fixed charges over CMUK's freehold property.

20 Restricted funds

The funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds
Balance at 1 Incoming Resources Balance at 31
January resources expended December
2025 2025
£ £ £ £
Chinmaya Vishwavidyapeeth - 16,380 (15,984) 396
Other Projects 12,082 68,813 (68,892) 12,003
12,082 (85,193) (84,876) 12,399

Docusign Envelope ID: FC66FF4A-B1B3-4C1B-9EDD-6D7837238A52

CHINMAYA MISSION (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

20 Restricted funds

(Continued)

Other projects

The balance on this fund represents donations made by donors for various specific activities.

Transfers between funds

The freehold properties along with the related fixtures and fittings have been shown as unrestricted fixed assets at 31 December 2025.

Where restricted monetary donations are received for the purpose of acquisition of fixed assets, they are treated as restricted until they are utilised for the stated acquisition and improvement. While the restrictions apply to the monetary donations, the properties themselves are not restricted. Therefore, the trustees consider it appropriate for the properties to be accounted for as unrestricted assets.

21 Analysis of net assets between funds

Unrestricted
funds
Restricted
funds
2025
2025
£
£
Fund balances at 31
December 2025 are
represented by:
Tangible assets
3,382,161
-
Current assets/(liabilities)
1,045,221
12,399
Long term liabilities
(557,151)
-
3,870,231
12,399		 Total Unrestricted
funds
Restricted
funds
2025
2024
2024
£
£
£
3,382,161
3,572,619
-
1,057,620
886,529
12,082
(557,151)
(571,357)
-
3,882,630
3,887,791
12,082		 Total
2024
£
3,572,619
898,611
(571,357)
3,899,873

22 Related party transactions

No trustee or key management personnel received any remuneration during the year. The trustees claimed expenses totalling £2,524 during the year (2024: £2,177). No trustee or other person related to the charity had any interest in any contract or transaction entered into by the charity during the year or the preceding year. Other than the trustees above the charity does not consider itself to have any other key management personnel.

23 Analysis of changes in net funds

At 1 January
2025
£
Cash at bank and in hand
884,036
Loans falling due within one year
(10,421)
Loans falling due after more than one year
(571,357)
302,258		 Cash flows At 31 December
2025
£
£
184,919
1,068,955
(2,800)
(13,221)
14,206
(557,151)
196,325
498,583

Docusign Envelope ID: FC66FF4A-B1B3-4C1B-9EDD-6D7837238A52

CHINMAYA MISSION (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

24
Cash generated from operations
Deficit for the year
Adjustments for:
Investment income recognised in Statement of Financial Activities
Fixed assets write-offs
Depreciation of tangible fixed assets
Movements in working capital:
Decrease/(increase) in debtors
Decrease in creditors
Cash generated from operations		 2025
£
(17,243)
(30,477)
16,972
255,184
10,004
13,106
247,546		 2024
£
(5,583)
(32,589)
-
247,040
(11,347)
23,179
220,700