DIWA SHANTHI MISSION SUPPORT
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEME￿5
FOR THE YEAR ENDED
31 AUGUST 2022
Charity Number
1091054 (England and Wales)
A charitable incorporated organisation

DIVYA SHANTHI MISSION SUPPORT
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2022
CONTENTS
PAGE
General information
Tru5tees' Annual Report
3-11
Responslbllltle5 of the Trustees
12
Independent Examinerfs report to the members
13
Statement of Financial Activities
14
Balants Sheet
15
Notes to the financial statements
16-20

DIVYA SHANTHI MISSION SUPPORT
GENERALINFORMATION
Registered charity name
Di￿a Shanthi Mission Support
Charity number
1091054
Principal & registered office addre55
3 Little Acreage
Old Marston
Oxford
OX3 OPS
Trustees
Mrs J 8urd
Mrs T Henne55y
Mr5 A Luke
MrPDLuke
Ms J M Piggott
Ms M D¥vis
Bankers
The Co-operative Bank

DIVYA SHANTHI MISSION SUPPORT
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 AUGUST 2022
The Trustees have pleasure in presenting the account5 of the Charity for the year ended 31 August 2022.
Objects of the Charlty, Prfnclpal Actfvltles and Organlsatlon of Our Work
The Charity was constituted as a company limited by guarantee and was therefore 8overned by Memorandum
and Article5 Of A$50csation until 22 August 2019 when it changed into a Charitable Incorporated Organisation.
The objects and principal activities of the Charity are to promote the relief of poverty, sickness and distress and
to advance the education of children at the Divya Shanthi Mission in Ban8alore and other residential Christian
home5 in Bangalore and Southern India. General support to charitable work of thÈ Divya Shanthi Christian
Ministry and other Christian associations in Bangalore and Southern India is also given. There were no changes in
the Ch3Tlty's objects during the period.
The Charity is organised such that the Trustees meet and converse regularly to manage its affairs.
The Charity may appoint a Trustee by ordinary board re501ution. One third of the Trustees myst retire by
rotation at each annual general meeting.
The constitutlon of the Charity states that the Charity shall not trade for profit,. any surplu5 generated by the
Charity shall be applied solely to continuation and development of the Charity.
2022 Developments and Achievements
A5 we emerge from the pandemic. we have continued to enjoy financial support from our regular dontsrs and
sponsors. The situation in India has continued to be extremely serious at times but we have continued to
sponsor the children and also support the work being done in India by Divya Shanthi. The number of children
sponsored by the Charity during the year was 40, 24 with a named sponsor11 sponsor left during the year) and
16 without a named sponsor. Regular giving is now £842 per month including Gift Aid.
The Christmas Bazaar took place in 2021 as an outside winter market and was very successfv1 raistng £1548. We
also received £736 from Music for a 5ummerfs Evening held at St Nicholas Church, Old Marston, £260 from the
Ecomarket theye and £205 from Maureen Davis. Open Garden event. Maureen also donated sales from her
recent botsl amoLJnting to £190 this year.
Future Developments
In 2022 we plan to continue in our efforts to expand the 5UPPQrter base of the Charity and to raise 3wareness of
the work of the Charity and on 4th September a speci31 Messy Church event is planned to raise awareness of the
Charity and to celebrate the 20" Anniversary of the setting up of DSMS.
We also hope to run Christmas Bazaar on 3rd December 2022 in a similar format to 2021 with sta115 Outside. We
also hope to bring back. in 2023. the Quiz Night which was very popular.
Public Benefit
The Charity provides public benefit through its 5UPPOrt for the work of the Divya Shanthi Mission Association
and other Christian associations operating in and around Bangalore, India. The Trustees have complied with
their duty in the Charitiès Act 2011 to have due regard to public benefit guidancè published by the Charity
Commission.
Transartions and Financial Posltion
The statement of financial activities shows nèt (>utgoings of £11.858 for the year 202212021.. net outgoings of
£471. Fund balances stood at £5.625.
Reserves Pollcy

DIVYA SHANTHI MISSION SUPPORT
It 15 the policy of the Charity to maintain unrestricted fund5, which are the free re5erve5 of the Charity at a level
sufficient to respond swiftly to urgent request5 for 5UPPOrt, and to cover foreseeable management costs. The
Trustees are satisfied that the year-end position reflects thls.
Trustees
All of the Trustees named on page I served during the year. The board has power to appoint additional Trustees
as it consider5 fit to do so.
Risk Management
The Trustees have examined the major strategic, bu5ines5 and operationBI ri5k5 which the Charity faces or may
face, and confirm that systems are in place to enable regular reports to be produced, so that the necessary steps
can be taken to lessen any such risks.

DIVYA SHANTHI MISSION SUPPORT
RESPONSIBILITIES OF THE TRUSTEES
The trustees are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with
applicable law and regulations.
Charity Law requires the trustees to prepare financial statement5 for each financial year. Under that law the trustees have
elected to prepare the financial ststements in accordance with United Kingdom Generally Accepted Accounting Practice
(United Kingdom Accounting Standard5 and applicable lawl. Under charity law the trustÈes must not approve the financial
statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and the income
and expenditure of the charity for the year
In preparing these financial statement5, the trustees are required to:
select suitable accounting policies and apply them consistently,.
observe the methods and princip5es in the Charitie5 SORP
make judgements and estimates that are reasonable and prudent:
state whether applicable UK Accounting Standard5 have been followed, subject to any material departUTes
disclosed and explained in the financiab statements,.
prepare the financial statement5 on the goin8 concern basis unless it is inappropriate to presume that the charity
will continuè in operation.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's
transactions and disclose with reasonable accuracy at any time the financial p051tion of the charitable incorporated
organisation and which enable them to ensure that the financial statements comply with the Charities Act 2011. They are
responsible for safeguarding the assets of the charity and hence for taking rea50n6ble steps for the prevention and
detection of fraud and other irregularities.
INDEPENDENT EXAMINATION
The nominated independent exarniner will be considered by trustees for re-appointment for the ensuing year.
Signed on behalf of the trustees

DIVYA SHANTHI MISSION SUPPORT
INDEPENDENT EXAMINER'S REPORT TO THE TRusfEES OF DIVYA SHANTHI MISSION SUPPORT
FOR THE YEAR ENDED 31 AUGUST 2022
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 August 2022 which
are Set out on pages 8 to 14
Responsrbilitie5 and basis of report
As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of
the Charities Act 2011
I report in respect of my examination of the Trusvs accounts carried out under section 145 of the 2011 Att and in carrying
out my examination, I have followed all the applicable Direttions given by the Charity Commission under section 14515llbl
of the Act.
Independent examiner'5 Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect the atcounting records were not kept in accordance
with section 130 of the Charities Act,. or the accounts did not accord with the accounting records,. 01 the accounts did not
omply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts
and Reports) Regulations 2C08 other than any requirementthat the accounts give a'true and fairf view which is not a
matter considered as part of an independent exèminatton.
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.
Sheila Parry FCCA
SPX Oxford Ltd
Pèace House
19 Paradise Street
Oxford
OXI ILD
17 January 2023

DIVYA SHANTHI MISSION SUPPORT
STATEMENT OF FINANCIAL ACTIVITIES and INCOME AND EXPENDITURE ACCOUNT.
FOR THE YEAR ENDEO 31 AUGUST 2022
Unrestrltted
Restrirted
Total Funds
2022
Total FurKIs
2021
Funds
Funds
Note
Income from..
Donations and legacies
85.524
85,524
111,625
Other trading èctiwtiès
2.982
2.982
2.765
Total income
88,506
88,506
114,390
Expenditure on-
Rai5ine Funds
Charitsble activities
100.364
100.364
100.364
100.364
114,437
114,437
Total expenditure
Net income l-expenditurè
Nèt movement In funds
-11,858
-11,858
-11,858
-11,858
47
47
Reconciliation of funds:
Total fund5 brought forward
Total funds carrled torward
17,483
17,483
5,625
17,530
17.483
5,625
The Statefflent of Financial Activities includes all gains and losses in the year and therefore a statement of total
recognised gains and losses has not been prepared.
All of the above amounts relate to continuing activities.
All income and expenditure for the comparative period relate to unrestricted funds.
The notes on pa8es 10 to 14 fomi part of these financial statements.

DIVYA SHANTHI MISSION SUPPORT
BALANCE SHEET AS AT 31 AUGUST 2022
2022
2021
Note
Current assets
Debtors.. Amounts falling due within one year
Cash at bank and in hand
710
4,703
13,430
18,143
5,179
5,889
Credltors: Amounts falllng due wlthin one year
-264
-660
Net current assets
5,625
17,483
Net assets
5,625
17,483
The fund5 of thè diarity
Funds
Unrestricted income funds
5,625
17,483
Restricted income funds
Total funds
13
17,483
For the year ended 31 Au8USt 2022 the charity was entitled to exemption frrxn audit under section 145 of the Charities Att 2011.
Trustees re5ponsibilities'.
The trustee5 have not required the charity to obtain an audit of its accounts for the year in question in accordance with
section 145. and
The trustees acknowledge their responsibilities for complyirg with the requirements of the Act with respert to accounting
records and the preparation of accounts.
These financial Statements were approved by the Board of Trustee5 and authorised for issue on......
behalf by:
nd are signed on their
rystee I
9 Sep. 22

DIVYA SHANTHI MISSION SUPPORT
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST2022
I. CHARITY STATUS
Divya Shanthi Mi55ion Support is 3 Charitable incorporated organisation. It was a company limited by gLJarantee until 22
August 2019 at which point it converted to 3 charitable incorporèted organisation.
ACCOUNTING POLICIES
Basis ol actountinB
The financial statement5 have been prepared in accordance with Accounting and Reportin8 by Charitie5'. Statement of
Recommended Practice applicable to charities preparing their accovnts in accordance with the Financial Reporting Standard
applicable in the UK ènd Republic of Ireland IFRS 1021 (effective l January 20151 (Charities SORP IFRS 10211, the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 20(￿.
Divya Shanthi Mission Support meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially
recognised at historical cost or transactitsn value unless otherwise stated in the relevant a¢countinE policy note.
Golng Concern
Including consideration of Covid 19 the trustees believe that there are no material uncertainties about the Charl￿$ ability to
continue as a going concern over the next 12 months.
Fund accounting
Unrestricted funds are available for use at the disuetion of the trustees in fvrtherance of the general objectives of the charity.
Income
All income is included in the statement of financial activities when the charity is legally entitled to the income and the amount
can be quantified with reasc>nable accuracy.
Voluntary income is received by way of grants. donètions and gifts and is included in full in the Statement of Financial Attivities
when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are
recognised when the charity becomes unconditionally entitled to the grant.
Expenditurè
Expenditure is accounted for on an actruals basis and has been classified under headings that aggregate all cost5 related to the
category. Expenditure represents amounts invoiced, intludin@ value added tax.
FixÈd assèts
Fixed assets (excluding investments) would be stated at cost less accumulated depreciation. The costs of minor additions or
those c05tin8 below £l,WO arè not capitalised.
Depreciation
Depreciation would be calculated so as to write off the cost of an asset, less its estimated residual value. over the useful
economic life of that a55et ès follows-.
Offlce equipment- 25% straight line
Computer equipment- 33% straight line
9 Sep. 22
10

DIVYA SHANTHI MISSION SUPPORT
NOTES TO THE ACCOUNTS Icontiftued)
FOR THE YEAR ENDED31 AUGUST 2022
Credltors
CreditOT5 are recogni5ed when the good5 or service have been received and payment is cryst311ised. They are valued at the
amount invoiced, or experted to be invoiced, including value added tax.
Taxation
The Charity is exempt from corporation tax on its charitable activities.
9 S8p. 22

DIVYA SHANTHI MISSION SUPPORT
NOTES TO THE ACCOUNTS (tontinu￿)
FOR THE YEAR ENDED 31 AUGUST2022
Total
Fund5
2022
Total
Fu[￿S
2021
Unrestricted
Restrirted
Funds
Funds
INCOME FROM DONATIONS
Donations
82.664
5,842
88,506
82,664
5,842
88,506
90,660
20,965
111,625
Giftaid
TOTAL
Total
Funds
2022
Total
Funds
Unrestricted
Restricted
Funds
Funds
2021
INCOME FROM OTHER TKADING ACTIVITIES
Fundraising events
Gift aid interest paid by HMRC
2.972
io
2.972
io
2,765
TOTAL
2982
2982
2,765
Total
Funds
2022
Total
Funds
2021
Unrestricted
Funds
Restrlcted
Fynds
5 EXPENDITURE ON RAISING FUNDS
Fundraising costs
Total expenditure on raising fLsnds
Totsl
Funds
2022
Total
Funds
Unrestrirted
Re5trirted
Funds
Funds
2021
EXPENDITURE ON CHAR ￿ABLE ACTIVITIES
Administration
Bank charges
Grant5 paid
Governance costs
loo
loo
197
loo.000
264
I￿,000
264
114,(KJO
420
TOTAL
100,364
l(X),364
105,666
9 Sep. 22
12

DIWfA SHANTHI MISSION SUPPORT
NOTES TO THE ACCOUNTS Icontlnuedl
FOR THE YEAR ENDED 31 AUGUST 2022
Totsl
Funds
Total
Funds
2021
Unrestrirte(I
Restricted
Funds
Funds
2022
GOVERNANCE COSTS
Accountancv
TOTAL
264
264
420
264
264
420
DEBTORS
2022
2021
Gift Aid
710
4.703
710
4,703
CREDITORS.. amounts falling due within one year
2022
2021
Accountancy fèÉs
264
660
264
660
io.
STAFF COSTS
The charity did not employ any staff during the yeèr12022,' no employee51
ii.
TRUSTEE REMUNERATION & RELATED PARTYTRANSACTIONS
No member of the board of trustees received any remuneration for their trustee role dL5ring the year.
Trustees made unrestricted donations totalling £79.692 the charity durinÈ the year. There were no other related party
transartions during the year.
12.
REMUNEK4fioN AND BENEFITSOF KEY MANAGEMETrxf PERSONNEL
The key management personnel of Divya Shanthi Mission Support are the Tru5tee5. The Trustees receive no remuneration.
9 Sep. 22
13

DIVYA SHANTHI MISSION SUPPORT
NOTE5 TO THE ACCOUPffS (continued)
FOR THE YEAR ENDED 31 AUGUST 2022
13. UNRESTRICTED INCOME FUNDS
At 01 Sèp 2021
Incoming
Resources
Resourtes
exp.ended
At 31Au8
2022
General Funds
Unrestricted income funds
17,483
88,506
-100.364
5,625
Total funds
17.483
88,506
-100,364
5.625
Previous year
At 01 Sep 2020
Incomin8
Resources
Resources
expended
At 31 Aug
2021
General Funds
Unrestrirted income funds
17,530
144,390
-114.437
17.483
Total funds
17.530
114,390
-114.437
17,483
14. RESTRI￿ED INCOME FUNDS
There were no restricted income funds during the year.
15. RESTRI￿ED INCOME AND EXPENDITURE
As there is no restricted income and expenditure, this has not been shown for the pievious year.
9 Sep. 22
14