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2021-03-31-accounts

2021

APR 2020 – MAR 2021

SCIENCE OF SPIRITUALITY CHARITABLE TRUST (U.K.) Registered Charity No.1096502

ANNUAL REPORT

106 Icknield Port Road Edgbaston Birmingham B16 0AA www.scienceofspirituality.org.uk

Activities Undertaken

1. Temporary Closure of Meditation Centre

Due to the Coronavirus pandemic, the Meditation Centre closed its doors to the public from March 2020 onwards. We have not yet resumed any public access for gatherings.

2. Maintenance / Building regulation certificates

With gatherings ceased over the past twenty months, the maintenance team have been able to carry out general maintenance and repairs at the centre as well as obtain up to date certificates on public safety aspects including:

3. Online Activity

Science of Spirituality has consistently provided access to numerous online discourses and events over the pandemic period, including a daily discourse. All members were informed of these wonderful opportunities to access inspirational talks and stay connected with activities. Our local team also conducted a Meditation retreat online for UK members to attend.

The Children’s team have provided a wonderful online gathering on Zoom each Sunday from 11am – 12pm where video clips and readings are shared. The children also have a chance to share thoughts on topics and play fun games with one another. This online service has enabled the children to continue learning, keep in touch and also enjoy each other’s company.

4. Financial Information

We continue to use a professional accountant to produce annual accounts for our charity.

5. Insurance

The Building Insurance and Public Liability Insurance are all up to date at the Meditation Centre.

6. Conclusion

We look forward to the re-opening of our centre in 2022.

Update from London Group

Renovation of the new Meditation Centre

In February 2020 Science of Spirituality, London bought a property for our organisation in Langley, Slough. Due to the Coronavirus pandemic, we carried out limited cleaning and repairs in 2020.

During 2021 we have been working with an architect and other building professionals to finalise the plans for renovation of the Centre. Once a contractor has been selected we hope to start work in 2022.

We provided Health and Safety, Fire and First Aid training on site. Cleaning and minor repairs were undertaken.

Insurance

The Building Insurance and Public Liability Insurance are all up to date at the Meditation Centre.

Online Activities

As physical meetings were not possible during the pandemic, the Science of Spirituality London team researched online platforms to provide virtual programmes. We provided weekly access for our members to virtual meditation programmes and spiritual talks.

In April 2021, a collective IT team from Science of Spirituality Birmingham and London arranged a Virtual One Day Meditation Retreat.

At the end of August, a Virtual Veggie Feast Week was held where pre-recorded vegetarian recipes were shared during the week for everyone to prepare in their own time and share pictures of their creations.

Financial Information

We continue to use a professional accountant to produce annual accounts for our charity.

Conclusion

We look forward to finishing the renovation work at the new centre and opening it by the end of 2022.

Registered Charity Number: 1096502

Financial Statements for the Year Ended 31 March 2021

for

Science of Sprituality Charitable Trust (United Kingdom)

Pamma and Rakhra Associated Limited

53 Chestnut Road Oldbury West Midlands B68 0AY

Science of Sprituality Charitable Trust (United Kingdom)

Contents of the Financial Statements for the Year Ended 31 March 2021

Page
General Information 1
Accountants' Report 2
Income and Expenditure Accounts 3
Balance Sheet 8
Notes to the Financial Statements 9

Science of Sprituality Charitable Trust (United Kingdom)

General Information for the Year Ended 31 March 2021

GOVERNING DOCUMENT: Trust deed dated 6[th] February 2003 Amended by Resolution dated 15[th] November 2006 REGISTERED CHARITY NUMBER: 1096502 TRUSTEES: Mukesh Murria Shakuntla Rani Pun Dr. Ravi Vatish Joginder Kainth Pritam Singh Bhohie Nirbhai Singh Thind Anamika Jalalvand Trishla Devi Murria Manmohan Singh Joat Krishen Lal Arvinder Kaur Sukhija Usha Marwaha Stephen Charles Hall BRANCH ADMINISTRATORS BIRMINGHAM: Shakuntla Rani Pun LONDON: Steve Hall LIVERPOOL: Jennifer Chibb ADDRESS: 367 Wake Green Road Moseley Birmingham B13 0BH ACCOUNTANT: Pamma and Rakhra Associated Limited 53 Chestnut Road Oldbury West Midlands B68 0AY

1

Financial Statements

for the Year Ended 31 March 2021

Accountants' Report to

Science of Sprituality Charitable Trust (United Kingdom)

I report on the accounts of Science of Spirituality Charitable Trust for the year ended 31 March 2020 set out on pages three to ten.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under Section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is required.

It is my responsibility to:

Basis of the independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees, concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a true and fair view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that, in any material respect, the requirements

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Pamma and Rakhra Associated Limited 53 Chestnut Road Oldbury West Midlands B68 0AY

17/1/2022

Date: .............................................

2

Science of Sprituality Charitable Trust (United Kingdom) (Registered Charity Number: 1096502)

Income and Expenditure Account for the Year Ended 31 March 2021

Income
Donations received
Raffle tickets
Other income
Gift Aid - Tax refund
Expenditure
Rates and water
Insurance
Light and heat
Repairs to property
Depreciation of tangible fixed assets
Fixtures and fittings
Computer equipment
Room hire
Telephone
Postage
Advertising
Stationery, books etc.
Sundry equipment costs
Catering expenses
Sundry expenses
Accountancy
Donations
Bank charges
Mortgage
EXCESS OF INCOME OVER EXPENDITURE
2021
£
69,239
-
-
29,794
1,732
1,649
1,461
370
2,605
290
724
429
-
-
404
268
-
-
340
-
35
2,881
£
99,033
13,188
85,845
2020
£
148,625
43
998
12,730
1,618
1,188
2,731
1,605
2,605
290
13,447
383
127
850
568
168
2,831
1,118
335
-
-
3,784
£
162,396
33,648
128,748

3

Science of Sprituality Charitable Trust (United Kingdom)

Birmingham Income and Expenditure Account for the Year Ended 31 March 2021

Income
Donations received
Raffle tickets
Other income
Gift Aid - Tax refund
Expenditure
Rates and water
Insurance
Light and heat
Repairs to property
Depreciation of tangible fixed assets
Fixtures and fittings
Computer equipment
Room hire
Telephone
Postage
Advertising
Stationery, books etc.
Sundry equipment costs
Catering expenses
Sundry expenses
Accountancy
Donations
Bank charges
Mortgage
EXCESS OF INCOME OVER EXPENDITURE
2021
£
26,142
-
-
7,338
1,732
1,121
603
370
2,605
290
484
429
-
-
404
268
-
-
340
-
35
2,881
£
33,480
11,562
21,918
2020
£
31,175
43
998
7,590
1,618
989
2,731
870
2,605
290
928
383
127
850
568
168
2,831
1,118
335
-
-
3,784
£
39,806
20,195
19,611

4

Science of Sprituality Charitable Trust (United Kingdom)

London

Income and Expenditure Account for the Year Ended 31 March 2021

Income
Donations received
Gift Aid - Tax refund
Expenditure
Insurance
Repairs to property
Room hire
EXCESS OF INCOME OVER EXPENDITURE
2021
£
43,097
22,456
528
858
240
£
65,553
1,626
63,927
2020
£
117,450
5,140
199
735
12,519
£
122,590
13,453
109,137

5

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Science of Sprituality Charitable Trust (United Kingdom)

Notes to the Financial Statements for the Year Ended 31 March 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been compiled on a basis which enables profits to be calculated in accordance with generally accepted accounting practice and which provides sufficient and relevant information to enable the completion of a tax return.

The financial statements have been prepared under the historical cost convention, in accordance with acceptable accounting standards and the Charities SORP (Statement of Recommended Practice, Accounting and Reporting by Charities) issued in June 2005.

Incoming and outgoing resources

Incoming and Outgoing resources are recorded on a receipts and payments basis.

Funds

Designated funds

Funds set aside for designated purposes.

Unrestricted funds

Funds that can be used in accordance with the charitable objectives at the discretion of the trustees.

2. TAXATION

The trust is a registered charity, number 1096502, and is exempt from Income Tax and Capital Gains Tax.

3. TRUSTEES REMUNERATION AND EXPENSES

No remuneration, directly or indirectly out of the funds of the trust, was paid during the year to the trustees or any persons known to be connected to the trustees (2020: £nil).

4. TANGIBLE FIXED ASSETS

COST
At 1 April 2020
Additions
At 31 March 2021
DEPRECIATION
At 1 April 2020
Charge for year
At 31 March 2021
NET BOOK VALUE
At 31 March 2021
At 31 March 2020
The freehold property comprises of:
Property in Birmingham
Property in London
At 31 March 2021
Freehold
property
£
675,030
-
675,030
-
-
-
675,030
675,030
415,000
260,030
675,030
Fixtures
and
Computer
fittings
equipment
£
£
26,063
3,218
-
-
26,063
3,218
13,394
2,734
2,605
290
15,999
3,024
10,064
194
12,669
484
Totals
£
704,311
-
704,311
16,128
2,895
19,023
685,288
688,183

7

Science of Sprituality Charitable Trust (United Kingdom)

Notes to the Financial Statements for the Year Ended 31 March 2021

5. REVALUATION RESERVE

Revaluation
reserve
£
At 1 April 2020 233,987
At 31 March 2021 233,987

The freehold property in Birmingham was professionally valued at £415,000 on the Market Value basis.

6. GENERAL FUNDS

Non-restricted funds
Balance at 31 March 2020
Income and Expenditure Account for the year
Transfers
Balance at 31 March 2021
Total

£
475,880
85,845
-
561,725
Birmingham
£
183,762
21,918
-
205,680
London
£
292,018
63,927
-
355,945
Glasgow
£
-
-
-
-
Liverpool
£
100
-
-
100

The Charity did not hold any Designated or Restricted funds at the year end (2020: £nil).

7. TRUSTEES

The Trustees who served during the year were:

Mukesh Murria Shakuntla Rani Pun Dr. Ravi Vatish Joginder Kainth Pritam Singh Bhohie Nirbhai Singh Thind Anamika Jalavand Thrishla Devi Murria Manmohan Singh Joat Krishen Lal Arvinder Kaur Sukhija Usha Marwaha Stephen Charles Hall

8. BRANCH ADMINISTRATORS

BIRMINGHAM: LONDON:

Shakuntla Rani Pun Stephen Charles Hall

8