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2022-03-31-accounts

2022

APR 2021 – MAR 2022

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, Birmingham

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 two years, the maintenance team have been able to carry out general maintenance and repairs at the centre. We anticipate a full opening of the centre around the month of May 2022.

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.

The Children’s team have provided a wonderful online gathering on Zoom most Sundays 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 Birmingham Meditation centre in May 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 and 2021.

During 2022 we have continued to work with an architect and other building professionals to finalise the plans for renovation of the Centre. Once our plans for use of the centre are approved by the local authority, we hope to start work in 2023.

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.

Since June 2022 we have started holding meetings in Central London in person once a month. Appetite continues for online activities.

During the year we have held several online meditation retreats and are currently planning for more in person events.

Financial Information

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

Conclusion

We look forward to starting work at the new centre and opening it by the end of 2023.

Registered Charity Number: 1096502

Financial Statements for the Year Ended 31 March 2022

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 2022

Page
General Information 1
Accountants' Report 2
Income and Expenditure Accounts 3
Balance Sheet 6
Notes to the Financial Statements 7

Science of Sprituality Charitable Trust (United Kingdom)

General Information for the Year Ended 31 March 2022

GOVERNING DOCUMENT:

Trust deed dated 6[th] February 2003 Amended by Resolution dated 15[th] November 2006

REGISTERED CHARITY NUMBER:

REGISTERED CHARITY NUMBER: 1096502
TRUSTEES: Mukesh Murria
Shakuntla Rani Pun
Ravi Vatish
Joginder Kainth
Pritam Singh
Nirbhai Singh Thind
Anamika Jalalvand
Trishla Devi Murria
Stephen Charles Hall
Harmesh Varma - appointed 1/5/2022
Nitin Sharma - appointed 1/5/2022
Nasreen Kherdin - appointed 1/5/2022
Krishen Lal - retired 1/5/2022
Arvinder Kaur Sukhija - retired 1/5/2022
Usha Marwaha - retired 1/5/2022

BRANCH ADMINISTRATORS

BIRMINGHAM: Shakuntla Rani Pun LONDON: Hanna Varma 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 2022

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 2022 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

Date: ............................................. 18/12/2022

2

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

Income and Expenditure Account for the Year Ended 31 March 2022

Income
Donations received
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
Stationery, books etc.
Sundry equipment costs
Sundry expenses
Accountancy
Donations
Bank charges
Mortgage
EXCESS OF INCOME OVER EXPENDITURE
2022
£
94,046
47
15,025
2,378
2,791
742
14,615
2,605
187
-
739
443
1,880
206
340
20,000
38
2,312
£
109,118
49,276
59,842
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

3

Science of Sprituality Charitable Trust (United Kingdom)

Birmingham Income and Expenditure Account for the Year Ended 31 March 2022

Income
Donations received
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
Stationery, books etc.
Sundry equipment costs
Sundry expenses
Accountancy
Donations
Bank charges
Mortgage
EXCESS OF INCOME OVER EXPENDITURE
2022
£
54,674
47
6,109
1,775
1,298
475
6,622
2,605
187
-
451
443
1,880
206
340
20,000
38
2,312
£
60,830
38,632
22,198
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

4

Science of Sprituality Charitable Trust (United Kingdom)

London Income and Expenditure Account for the Year Ended 31 March 2022

Income
Donations received
Gift Aid - Tax refund
Expenditure
Rates and water
Insurance
Light and heat
Repairs to property
Room hire
Telephone
EXCESS OF INCOME OVER EXPENDITURE
2022
£
39,372
8,916
603
1,493
267
7,993
-
288
£
48,288
10,644
37,644
2021
£
43,097
22,456
-
528
858
-
240
-
£
65,553
1,626
63,927

5

S¢knfe Df Spriluality Chrilble Trnst {Unlted KID%dorn) (Reglstered Ch¥rfty N￿Mber. 1096502) B*lAnce Sbtet 31 M8r<h 2022 2022 2021 Notes FIXED ASSETS Tangible asset5 682,496 685,288 CURRENT ASSETS Other debiors Barclays account- B1[￿l￿ghaM Treasurers account- Birniingba Lloyds- l.ondon Lloyds- tA)ndon BaTrk account- Live￿001 US Dollar ac¢ount- Bimiingham Euro account- Birmingham Paypal account- Bimiingl7am Cash in hand- BirtniTtgbam 237 63,822 9,702 14.810 119.746 100 640 237 96.923 17.710 25,454 71.459 100 6405 15 517 130 798 21J9.611D 213,462 CURREf4T LIABILITIES Mortgage account 36542 103,038 173.058 110.424 NET ASSETS 855.554 795.712 FINANCED BY RESERVES AND FUNDS Revaluation Reserve Gcneral Funds 233,987 621567 233.987 561,725 85SS54 795,712 We approve the financial statements forthe yearended 31 March 2022 aTKI confirni thal we have made available all relevant records and inforn)ation for Lheii p¥epardlion. The financial stat¢ments were approved by the Tn&ees on and sIg￿d on their behalf by: SRPU Date: ..... 7. 12 201

Science of Sprituality Charitable Trust (United Kingdom)

Notes to the Financial Statements for the Year Ended 31 March 2022

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 (2021: £nil).

4. TANGIBLE FIXED ASSETS

COST
At 1 April 2021
Additions
At 31 March 2022
DEPRECIATION
At 1 April 2021
Charge for year
At 31 March 2022
NET BOOK VALUE
At 31 March 2022
At 31 March 2021
The freehold property comprises of:
Property in Birmingham
Property in London
At 31 March 2022
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
15,999
3,024
2,605
187
18,604
3,211
7,459
7
10,064
194
Totals
£
704,311
-
704,311
19,023
2,792
21,815
682,496
685,288

7

Science of Sprituality Charitable Trust (United Kingdom)

Notes to the Financial Statements for the Year Ended 31 March 2022

5. REVALUATION RESERVE

Revaluation
reserve
£
At 1 April 2021 233,987
At 31 March 2022 233,987

The freehold property in Birmingham was professionally valued in 2017 at £415,000 on the Market Value basis.

6. GENERAL FUNDS

Non-restricted funds
Balance at 31 March 2021
Income and Expenditure Account for the year
Transfers
Balance at 31 March 2022
Total

£
561,725
59,842
-
**621,567 **
Birmingham
£
205,680
22,198
-
227,878
London
£
355,945
37,644
-
393,589
Glasgow
£
-
-
-
-
Liverpool
£
100
-
-
100

The Charity did not hold any Designated or Restricted funds at the year end (2021: £nil).

7. TRUSTEES

The Trustees who served during the year were:

Mukesh Murria Shakuntla Rani Pun Ravi Vatish Joginder Kainth Pritam Singh Nirbhai Singh Thind Anamika Jalavand Trishla Devi Murria Stephen Charles Hall

Trustees appointed after the year end: Harmesh Varma Nitin Sharma Nasreen Kherdin

Trustees retiring after the year end: Krishen Lal Arvinder Kaur Sukhija Usha Marwaha

8. BRANCH ADMINISTRATORS

BIRMINGHAM: LONDON:

Shakuntla Rani Pun Hanna Varma

8