DIVYA SHANTHI MISSION SUPPORT
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
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 2025
| CONTENTS | PAGE |
|---|---|
| General informaton | 2 |
| Trustees’ Annual Report | 4-5 |
| Responsibilites of the Trustees | 6 |
| Independent Examiner’s report to the members | 7 |
| Statement of Financial Actvites | 8 |
| Balance Sheet | 9 |
| Notes to the fnancial statements | 10-14 |
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DIVYA SHANTHI MISSION SUPPORT
GENERAL INFORMATION
Registered charity name Divya Shanthi Mission Support Charity number 1091054 Principal & registered office address 3 Little Acreage Old Marston Oxford OX3 0PS Trustees Mrs J Burd Mrs T Hennessy Mrs A Luke Mr P D Luke Ms J M Piggott Ms M Davis Bankers The Co-operative Bank
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DIVYA SHANTHI MISSION SUPPORT
TRUSTEES’ REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
The Trustees have pleasure in presenting the accounts of the Charity for the year ended 31 August 2025.
Objects of the Charity, Principal Activities and Organisation of Our Work
The Charity was constituted as a company limited by guarantee and was therefore governed by Memorandum and Articles of Association until 22[nd ] 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 Christian Association in Bangalore and other residential Christian homes in Bangalore and Southern India. General support to charitable work of the Divya Shanthi Christian Ministry and other Christian associations in Bangalore and Southern India is also given. There were no changes in the Charity'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 resolution. One third of the Trustees must retire by rotation at each annual general meeting.
The constitution of the Charity states that the Charity shall not trade for profit; any surplus generated by the Charity shall be applied solely to continuation and development of the Charity.
2025 Developments and Achievements
Trustees have continued to meet regularly to monitor the ongoing situation around Divya Shanthi Mission Associations ability to receive funding from DSMS following the suspension of their FCRA status.
We have explored ways in which we might support Divya Shanthi Mission Association in this and have written to our local MP (Anneliese Dodds MP) who informed us that the FCDO is aware of multiple charities facing the same issue, but is limited in their ability to influence such an issue. The advice of pursuing the issue through the Indian legal system was suggested.
We have discussed during this year contacting the Indian High Commission, but did not at the request of the Association, as they felt this might jeopardise their efforts. We have pursued updates from the association about their progress, and have regularly discussed at what point we should contact the High Commission.
The situation remains unchanged.
Future Developments
In 2025/2026 we plan to continue to monitor the situation around the FCRA status of Divya Shanthi Christian Association, and as trustees will be continuing to meet regularly.
Public Benefit
The Charity provides public benefit through its support 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 Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission.
Transactions and Financial Position
The statement of financial activities shows net incomings of £282 for the year 2025 (2024: net outgoings of £14,652). Fund balances stood at £6,141.
Reserves Policy
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DIVYA SHANTHI MISSION SUPPORT
It is the policy of the Charity to maintain unrestricted funds, which are the free reserves of the Charity at a level sufficient to respond swiftly to urgent requests for support, and to cover foreseeable management costs. The Trustees are satisfied that the year-end position reflects this.
Trustees
All of the Trustees named on page 1 served during the year. The board has power to appoint additional Trustees as it considers fit to do so.
Risk Management
The Trustees have examined the major strategic, business and operational risks 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.
The Trustees have sought to minimise future risks by meeting regularly to discuss how best to respond to the major incident which occurred in March 2024 and by keeping themselves informed of relevant developments on the ground in India
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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 statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under charity law the trustees 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 statements, the trustees are required to:
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select suitable accounting policies and apply them consistently;
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observe the methods and principles in the Charities SORP
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue 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 position 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 reasonable steps for the prevention and detection of fraud and other irregularities.
INDEPENDENT EXAMINATION
The nominated independent examiner will be considered by trustees for re-appointment for the ensuing year.
Signed on behalf of the trustees
Paul Luke (Treasurer)………..
Date …26[th] June 2026…….
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DIVYA SHANTHI MISSION SUPPORT
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF DIVYA SHANTHI MISSION SUPPORT FOR THE YEAR ENDED 31 AUGUST 2025
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 August 2025 which are set out on pages 8 to 14
Responsibilities 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 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 examiner's 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 accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or the accounts did 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.
Sheila Parry FCCA SPX Oxford Ltd Peace House 19 Paradise Street Oxford OX1 1LD
25[th] June 2026
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DIVYA SHANTHI MISSION SUPPORT
STATEMENT OF FINANCIAL ACTIVITIES and INCOME AND EXPENDITURE ACCOUNT. FOR THE YEAR ENDED 31 AUGUST 2025
| Note Income from: Donatons and legacies 3 Other trading actvites 4 Total income Expenditure on: Raising Funds 5 Charitable actvites 6 ,7 Total expenditure Net income / -expenditure Net movement in funds Reconciliaton of funds: Total funds brought forward Total funds carried forward |
Unrestricted and Total Funds 2025 £ 600 0 600 0 318 318 282 282 5,859 6,141 |
Total Funds 2024 £ 64,144 1,571 |
|---|---|---|
| 65,715 | ||
| 0 80,384 |
||
| 80,384 | ||
| -14,669 | ||
| -14,669 | ||
| 20,528 | ||
| 5,859 |
The Statement 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.
The notes on pages 10 to 14 form part of these financial statements.
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DIVYA SHANTHI MISSION SUPPORT
BALANCE SHEET AS AT 31 AUGUST 2025
| Note Current assets Debtors: Amounts falling due within one year 8 Cash at bank and in hand Creditors: Amounts falling due within one year 9 Net current assets Net assets The funds of the charity Funds Unrestricted income funds Restricted income funds Total funds 13 |
2025 £ £ 2,052 4,389 6,441 -300 6,141 6,141 6,141 - 6,141 |
2024 £ £ 4,274 1,867 6,141 -282 5,859 5,859 5,859 - 5,859 |
2024 £ £ 4,274 1,867 6,141 -282 5,859 5,859 5,859 - 5,859 |
|---|---|---|---|
| 5,859 | |||
| 5,859 - |
|||
| 5,859 |
For the year ended 31 August 2025 the charity was entitled to exemption from audit under section 145 of the Charities Act 2011. Trustees responsibilities:
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The trustees have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 145; and
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The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These financial statements were approved by the Board of Trustees and authorised for issue on …26/6/26………….
and are signed on their behalf by: ………………………………..
Paul Luke, Treasurer
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DIVYA SHANTHI MISSION SUPPORT
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025
1. CHARITY STATUS
Divya Shanthi Mission Support is a charitable incorporated organisation. It was a company limited by guarantee until 22[nd] August 2019 at which point it converted to a charitable incorporated organisation.
2. ACCOUNTING POLICIES
Basis of accounting
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (‘FRS102’), Statement of Recommended Practice: Accounting and Reporting by Charities (Revised 2019) applicable to charities preparing their accounts in accordance with FRS102 (‘Charities SORP (FRS102)’), the Charities Act 2011, and the Companies Act 2006.
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 transaction value unless otherwise stated in the relevant accounting policy note.
Going Concern
The trustees believe that there are no material uncertainties about the Charity’s ability to continue as a going concern over the next 12 months.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance 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 reasonable accuracy.
Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities 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.
Expenditure
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure represents amounts invoiced, including value added tax.
Fixed assets
Fixed assets (excluding investments) would be stated at cost less accumulated depreciation. The costs of minor additions or those costing below £1,000 are 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 asset as follows:
Office equipment – 25% straight line
Computer equipment – 33% straight line
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DIVYA SHANTHI MISSION SUPPORT
NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31 AUGUST 2025
Creditors
Creditors are recognised when the goods or service have been received and payment is crystallised. They are valued at the amount invoiced, or expected to be invoiced, including value added tax.
Taxation
The Charity is exempt from corporation tax on its charitable activities.
Restricted Income and Expenditure
As there is no restricted income and expenditure, this has not been shown for the previous year.
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DIVYA SHANTHI MISSION SUPPORT
NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31 AUGUST 2025
| 3 INCOME FROM DONATIONS Donatons Gif aid TOTAL 4 INCOME FROM OTHER TRADING ACTIVITIES Fundraising events Gif aid interest paid by HMRC TOTAL 5 EXPENDITURE ON RAISING FUNDS Fundraising costs Total expenditure on raising funds 6 EXPENDITURE ON CHARITABLE ACTIVITIES Bank charges Grants paid Governance costs Total |
Total and unrestricted Funds 2024 £ 62,863 1,281 64,144 Total and unrestricted Funds 2025 0 - 0 Total and unrestricted Funds 2025 £ 0 0 Total and unrestricted Funds 2025 £ 0 0 318 318 |
Total Funds 2024 £ 62,863 1,281 |
|---|---|---|
| 64,144 | ||
| Total Funds 2024 £ 1,571 - - |
||
| 1,571 | ||
| Total Funds 2024 £ 0 |
||
| 0 | ||
| Total Funds 2024 £ 84 80,000 300 |
||
| 80,384 |
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DIVYA SHANTHI MISSION SUPPORT
NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31 AUGUST 2024
| 7 GOVERNANCE COSTS Accountancy TOTAL 8 DEBTORS Gif Aid 9 CREDITORS:amounts falling due within one year Accountancy fees |
Total and unrestricted Funds 2025 £ 318 318 2025 2024 £ 2,052 £ 4,274 2,052 4,274 2025 £ 2024 £ 300 282 300 282 |
Total Funds 2024 £ 300 |
|
|---|---|---|---|
| 300 | |||
| 2025 £ 2,052 2,052 2025 £ 300 300 |
|||
10. STAFF COSTS
The charity did not employ any staff during the year (2024; no employees)
11. TRUSTEE REMUNERATION & RELATED PARTY TRANSACTIONS
No member of the board of trustees received any remuneration for their trustee role during the year. There were no trustee or related party transactions during the year.
12. REMUNERATION AND BENEFITS OF KEY MANAGEMENT PERSONNEL
The key management personnel of Divya Shanthi Mission Support are the Trustees. The Trustees receive no remuneration.
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DIVYA SHANTHI MISSION SUPPORT
NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31 AUGUST 2025
13. UNRESTRICTED INCOME FUNDS
| At 01 Sep 2024 | Incoming Resources |
Resources expended |
At 31 Aug 2025 |
|
|---|---|---|---|---|
| £ | £ | £ | £ | |
| General Funds | ||||
| Unrestricted income funds | 5,859 | 600 | -318 | 6,141 |
| Total funds | 5,859 | 600 | -318 | 6,141 |
| Previous year | ||||
| At 01 Sep 2023 | Incoming Resources |
Resources expended |
At 31 Aug 2024 |
|
| £ | £ | £ | £ | |
| General Funds | ||||
| Unrestricted income funds | 20,528 | 65,715 | -80,384 | 5,859 |
| Total funds | 20,528 | 65,715 | -80,384 | 5,859 |
14. RESTRICTED INCOME FUNDS
There were no restricted income funds during the year.
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