**REGISTERED CHARITY NUMBER: 1078143** ## **REPORT OF THE TRUSTEES AND** ## **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** ## **FOR** ## **MANAV DHARAM SOCIETY (UK)** STGCA LLP t/a Sterling Chartered Accountants 505 Pinner Road Harrow Middlesex HA2 6EH **MANAV DHARAM SOCIETY (UK)** **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** |||**Page**|| |---|---|---|---| |**Report of the Trustees**|1|to|2| |**Independent Examiner's Report**||3|| |**Statement of Financial Activities**||4|| |**Balance Sheet**||5|| |**Notes to the Financial Statements**|6|to|11| |**Detailed Statement of Financial Activities**|12|to|13| **MANAV DHARAM SOCIETY (UK)** **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The aims and objects of The Society are: i) To advance all faiths and religions by promoting the Spiritual, Educational and Humanitarian teachings as described in the Gita and other related Holy Scriptures. ii) To assist in relieving poverty and sickness in the United Kingdom and elsewhere. ## **Significant activities** Several activities and events were organised to promote the Society's aims and objects by organising religious discourses and meetings for the members and for general public. The executive committee and members believe that having the centre in London has enhanced the achievement of the charity's aims and objectives and the charity's activities are more accessible to people from all walks of life. More regular activities are taking place at the centre and hope this will continue to do so. The trustees would like to thank all members of Manav Dharm Society and other well wishers for their generous donations and interest free loans. During the year the charity made following charitable donations: - sum of £250,000 to Manav Utthan Sewa Samiti Mauritius sum of £300,000 to DRUK Manav Chhoetshog Bhutan The fund reserves will be utilised to further the objectives of the charity and for property maintenance. No remuneration is paid to Trustees however expenses have been reimbursed to H Chunilal's company Knowledge Circle Ltd in the sum of £5,400 (2023: £4,300). ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1078143 ## **Principal address** 247-249 Kenton Road Harrow Middlesex HA3 0HQ Page 1 **MANAV DHARAM SOCIETY (UK)** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** ## **Trustees** Mr H Chunilal Mrs V K Vohora Mrs S Nandha ## **Independent Examiner** Bharat Vanza BSc(Hons) FCCA FCA STGCA LLP t/a Sterling Chartered Accountants 505 Pinner Road Harrow Middlesex HA2 6EH Approved by order of the board of trustees on 27 January 2026 and signed on its behalf by: Mrs V K Vohora - Trustee Page 2 **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MANAV DHARAM SOCIETY (UK)** ## **Independent examiner's report to the trustees of Manav Dharam Society (UK)** I report to the charity trustees on my examination of the accounts of Manav Dharam Society (UK) (the Trust) for the year ended 31 March 2025. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the 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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. ## **Independent examiner's statement** Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. 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. Bharat Vanza BSc(Hons) FCCA FCA The Institute of Chartered Accountants in England and Wales STGCA LLP t/a Sterling Chartered Accountants 505 Pinner Road Harrow Middlesex HA2 6EH 27 January 2026 Page 3 **MANAV DHARAM SOCIETY (UK)** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025** **----- Start of picture text -----**
2025 2024
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 27,448 274,165 301,613 39,608
Investment income 2 19,079 - 19,079 19,255
Total 46,527 274,165 320,692 58,863
EXPENDITURE ON
Charitable activities 3
Telephone expenses 724 - 724 668
Charitable donations - 554,000 554,000 -
-
Public liability insurance 1,429 1,429 1,507
Travel costs 20 - 20 -
-
Web casting costs 6,307 6,307 4,300
-
Light and Heat 2,794 2,794 5,542
Rates 5,641 - 5,641 4,324
Repairs and Maintenance 1,655 - 1,655 638
Amortisation - 12,998 12,998 12,998
Bank charges 136 - 136 -
-
Accountancy 1,800 1,800 1,800
-
Events expenditure 1,861 1,861 18,088
Total 22,367 566,998 589,365 49,865
- - -
Net gains on investments 200,000
NET INCOME/(EXPENDITURE) 24,160 (292,833) (268,673) 208,998
RECONCILIATION OF FUNDS
Total funds brought forward 38,653 1,440,111 1,478,764 1,269,766
TOTAL FUNDS CARRIED FORWARD 62,813 1,147,278 1,210,091 1,478,764
**----- End of picture text -----**
The notes form part of these financial statements Page 4 ## **MANAV DHARAM SOCIETY (UK)** ## **BALANCE SHEET 31 MARCH 2025** **----- Start of picture text -----**
2025 2024
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
FIXED ASSETS
Tangible assets 6 - 402,949 402,949 415,947
CURRENT ASSETS
Cash at bank and in hand 64,613 744,329 808,942 1,338,562
CREDITORS
Amounts falling due within one year 7 (1,800) - (1,800) (275,745)
NET CURRENT ASSETS 62,813 744,329 807,142 1,062,817
TOTAL ASSETS LESS CURRENT
LIABILITIES 62,813 1,147,278 1,210,091 1,478,764
NET ASSETS 62,813 1,147,278 1,210,091 1,478,764
FUNDS 8
Unrestricted funds 62,813 38,653
Restricted funds 1,147,278 1,440,111
TOTAL FUNDS 1,210,091 1,478,764
**----- End of picture text -----**
The financial statements were approved by the Board of Trustees and authorised for issue on 27 January 2026 and were signed on its behalf by: Mrs V K Vohora - Trustee The notes form part of these financial statements Page 5 **MANAV DHARAM SOCIETY (UK) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. continued... Page 6 **MANAV DHARAM SOCIETY (UK)** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025** ## **2. INVESTMENT INCOME** |Deposit account interest
**CHARITABLE ACTIVITIES COSTS**
Telephone expenses
Charitable donations
Public liability insurance
Travel costs
Web casting costs
Light and Heat
Rates
Repairs and Maintenance
Amortisation
Bank charges
Accountancy|Grant
funding of
activities
£
**-**
**554,000**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**554,000**||**2025**
**£**
**19,079**
Support
costs
£
**724**
**-**
**1,429**
**20**
**6,307**
**2,794**
**5,641**
**1,655**
**12,998**
**136**
**1,800**
**33,504**|2024
£
19,255
Totals
£
**724**
**554,000**
**1,429**
**20**
**6,307**
**2,794**
**5,641**
**1,655**
**12,998**
**136**
**1,800**
**587,504**| |---|---|---|---|---| ## **3. CHARITABLE ACTIVITIES COSTS** ## **4. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. ## **5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** |**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Investment income
**Total**
**EXPENDITURE ON**
**Charitable activities**
Telephone expenses
Public liability insurance
Web casting costs|Unrestricted
fund
£
39,608
19,255
58,863
668
1,507
4,300|Restricted
fund
£
-
-
-
-
-
-|Total
funds
£
39,608
19,255
58,863
668
1,507
4,300| |---|---|---|---| continued... Page 7 **MANAV DHARAM SOCIETY (UK)** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025** **----- Start of picture text -----**
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund fund funds
£ £ £
-
Light and Heat 5,542 5,542
Rates 4,324 - 4,324
Repairs and Maintenance 638 - 638
Amortisation - 12,998 12,998
-
Accountancy 1,800 1,800
-
Events expenditure 18,088 18,088
Total 36,867 12,998 49,865
-
Net gains on investments 200,000 200,000
NET INCOME 21,996 187,002 208,998
RECONCILIATION OF FUNDS
Total funds brought forward 16,657 1,253,109 1,269,766
TOTAL FUNDS CARRIED FORWARD 38,653 1,440,111 1,478,764
6. TANGIBLE FIXED ASSETS
Fixtures
Freehold and
property fittings Totals
£ £ £
COST
At 1 April 2024 and 31 March 2025 649,876 8,109 657,985
DEPRECIATION
At 1 April 2024 233,929 8,109 242,038
-
Charge for year 12,998 12,998
At 31 March 2025 246,927 8,109 255,036
NET BOOK VALUE
At 31 March 2025 402,949 - 402,949
At 31 March 2024 415,947 - 415,947
**----- End of picture text -----**
continued... Page 8 **MANAV DHARAM SOCIETY (UK)** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025** **----- Start of picture text -----**
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Other creditors 1,800 275,745
8. MOVEMENT IN FUNDS
Net
movement At
At 1.4.24 in funds 31.3.25
£ £ £
Unrestricted funds
Unrestricted Funds 38,653 24,160 62,813
Restricted funds
Resticted Funds 1,440,111 (292,833) 1,147,278
TOTAL FUNDS 1,478,764 (268,673) 1,210,091
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
Unrestricted Funds 46,527 (22,367) 24,160
Restricted funds
Resticted Funds 274,165 (566,998) (292,833)
TOTAL FUNDS 320,692 (589,365) (268,673)
Comparatives for movement in funds
Net
movement At
At 1.4.23 in funds 31.3.24
£ £ £
Unrestricted funds
Unrestricted Funds 16,657 21,996 38,653
Restricted funds
Resticted Funds 1,253,109 187,002 1,440,111
TOTAL FUNDS 1,269,766 208,998 1,478,764
**----- End of picture text -----**
continued... Page 9 **MANAV DHARAM SOCIETY (UK)** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025** ## **8. MOVEMENT IN FUNDS - continued** Comparative net movement in funds, included in the above are as follows: |Incoming
Resources
resources
expended
£
£
**Unrestricted funds**
Unrestricted Funds
58,863
(36,867)
**Restricted funds**
Resticted Funds
-
(12,998)
**TOTAL FUNDS**
58,863
(49,865)
A current year 12 months and prior year 12 months combined position is as follows:
At 1.4.23
£
**Unrestricted funds**
Unrestricted Funds
16,657
**Restricted funds**
Resticted Funds
1,253,109
**TOTAL FUNDS**
1,269,766||Gains and
losses
£
-
200,000
200,000
Net
movement
in funds
£
46,156
(105,831)
(59,675)|Movement
in funds
£
21,996
187,002
208,998
At
31.3.25
£
62,813
1,147,278
1,210,091| |---|---|---|---| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**
Unrestricted Funds
**Restricted funds**
Resticted Funds
**TOTAL FUNDS**|Incoming
resources
£
105,390
274,165
379,555|Resources
expended
£
(59,234)
(579,996)
(639,230)|Gains and
Movement
losses
in funds
£
£
-
46,156
200,000
(105,831)
200,000
(59,675)| |---|---|---|---| continued... Page 10 **MANAV DHARAM SOCIETY (UK)** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025** ## **9. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 March 2025. Page 11 **MANAV DHARAM SOCIETY (UK)** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025** **----- Start of picture text -----**
2025 2024
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 301,613 39,608
Investment income
Deposit account interest 19,079 19,255
Total incoming resources 320,692 58,863
EXPENDITURE
Charitable activities
Charitable donations 554,000 -
Support costs
Management
Rates and water 5,641 4,324
Insurance 1,429 1,507
Light and heat 2,794 5,542
Telephone 724 668
Web casting costs 6,307 4,300
Events expenditure 1,881 18,088
Freehold property 12,998 12,998
31,774 47,427
Finance
Bank charges 136 -
Information technology
Repairs and renewals 1,655 638
Governance costs
Accountancy 1,800 1,800
Total resources expended 589,365 49,865
Net (expenditure)/income before gains and
losses (268,673) 8,998
Realised recognised gains and losses
Carried forward (270,473) 7,198
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This page does not form part of the statutory financial statements Page 12 ## **MANAV DHARAM SOCIETY (UK)** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025** **----- Start of picture text -----**
2025 2024
£ £
Realised recognised gains and losses
Brought forward (270,473) 7,198
-
Realised gains/(losses) on fixed asset investments 200,000
Net (expenditure)/income (268,673) 208,998
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This page does not form part of the statutory financial statements Page 13