**2023** **APR 2022 – MAR 2023** **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. Regular openings of the Meditation Centre** We were pleased to re-open the Meditation Centre in May 2022 after the Covid pandemic restrictions were lifted, commencing with rigorous cleaning throughout the building and sanitisation products in place. We continue to offer weekly gatherings each Sunday morning, opening our doors to regulars as well as newcomers. The morning session includes inspiring reading and video presentations relating to ethical values and leading a spiritual life, followed by a short meditation sitting with instructions. This is followed by a complimentary vegetarian meal prepared by volunteers. Attendees are able to borrow books or DVD’s from the library and mingle with one another after the session. All in all, we are offering people of all backgrounds to come together and enjoy an opportunity to learn about the meditation practice, so that they can bring about calm in their day to day life. ## **2. One day meditation Retreats** The one-day meditation retreats offer attendees an opportunity to dedicate a whole day towards nurturing their spiritual practices and enjoy meditation sittings, readings, and video showings throughout the day. These were held on **24th September 2022 and 4th February 2023** and some attendees travelled from outside Birmingham to enjoy the opportunity. ## **3. Updating safety compliance** Several aspects of safety compliance was updated and dealt with before the re-opening of the Meditation Centre after the Covid period. The whole fire safety system was serviced, the electrical and gas safety certificate was obtained, emergency lighting was fitted and the boiler was replaced. ## **4. Food bank Collection** During the year our Meditation Centre has donated non-perishable and long dated food items for those in need. The items have been collected and delivered to the local **Spearhead Trust in Druids Heath** . ## **5. Ruhani Post Magazine** The Ruhani Post Magazine, that features articles from the great Masters of Science of Spirituality, continues to be produced in both English and Hindi/Punjabi and is distributed free of charge. The magazine is disseminated largely via email with only a few hard copies, in order to reduce printing and postage costs and for environmental reasons. ## **6. Inreach activities and celebrations** Throughout the year we marked various occasions such as celebrating the birth anniversaries of our spiritual Masters with special presentations and cake cutting. We also held a Christmas Party that involved decorating the centre, organising party games with the children and enjoying lots of festive food. In October 2022 we held a Table Tennis Tournament catering for all ages and abilities. It was a fun contest and everyone had a wonderful time. ## **7. Library Facilities** We are the only place in Birmingham which provides multi faith books and literature under one roof. ## **8. Financial Information** We continue to use a professional accountant to produce annual accounts for our charity. ## **9. Insurance** The Building Insurance and Public Liability Insurance are all up to date at the Meditation Centre. ## 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 2022/23 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 finalised, we hope to start work in 2024. 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. ## **Activities** Post pandemic we have continued to provide bi-weekly access for our members to virtual meditation programmes and spiritual talks. This year we have increased the number of in person events, holding meetings in Central London in person twice a month. We have held several in person meditation retreats and day seminars and we expect the physical meetings to continue next year. We have supported local foodbanks and soup kitchens. ## **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 2024 **Registered Charity Number:** **1096502** **Financial Statements for the Year Ended 31 March 2023** **for Science of Spirituality Charitable Trust (United Kingdom)** Pamma and Rakhra Associated Limited 53 Chestnut Road Oldbury West Midlands B68 0AY **Science of Spirituality Charitable Trust (United Kingdom)** |**Contents of the Financial Statements**|| |---|---| |**for the Year Ended 31 March 2023**|| ||**Page**| |**General Information**|1| |**Accountants' Report**|2| |**Income and Expenditure Accounts**|3| |**Balance Sheet**|6| |**Notes to the Financial Statements**|7| **Science of Spirituality Charitable Trust (United Kingdom)** **General Information for the Year Ended 31 March 2023** **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 Ravi Vatish Joginder Kainth Pritam Singh Nirbhai Singh Thind Anamika Jalalvand Trishla Devi Murria Stephen Charles Hall Harmesh Varma Nitin Sharma Nasreen Kherdin **BRANCH ADMINISTRATORS BIRMINGHAM:** Shakuntla Rani Pun **LONDON:** Harmesh 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 Page 1 **Financial Statements** **for the Year Ended 31 March 2023** ## **Accountants' Report to** ## **Science of Spirituality Charitable Trust (United Kingdom)** I report on the accounts of Science of Spirituality Charitable Trust for the year ended 31 March 2023 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: - Examine the accounts under Section 145 of the 2011 Act - To follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act; and - To state whether particular matters have come to my attention. ## **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 - to keep accounting records in accordance with Section 130 of the 2011 Act; and - to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities, 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: ............................................. 19/1/2024 Page 2 **Science of Spirituality Charitable Trust (United Kingdom)** ## **(Registered Charity Number: 1096502)** ## **INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023** |**Income**
Donations received
Raffle tickets
Other income
**Other income**
Gift Aid - Tax refund
**TOTAL INCOME**
**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
Stationery, books etc.
Sundry equipment costs
Catering expenses
Sundry expenses
Accountancy
Donations
Bank charges
Mortgage
**EXCESS OF INCOME OVER EXPENDITURE**|**2023**
**£**
**61,519**
**93**
**106**
**1,843**
**2,038**
**2,433**
**3,287**
**2,605**
**-**
**1,280**
**840**
**67**
**1,160**
**1,065**
**1,255**
**657**
**360**
**1,000**
**-**
**1,546**|**£**
**61,718**
**20,400**
**82,118**
**21,436 **
**60,682**|**2022**
**£**
94,046
-
47
2,378
2,791
742
14,615
2,605
187
-
739
-
443
1,880
-
206
340
20,000
38
2,312|**£**
94,093
15,025| |---|---|---|---|---| |||||109,118
49,276| |||||59,842| The notes form part of these financial statements Page 3 ## **Science of Spirituality Charitable Trust (United Kingdom)** ## **BIRMINGHAM INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023** |**Income**
Donations received
Raffle tickets
Other income
**Other income**
Gift Aid - Tax refund
**TOTAL INCOME**
**Expenditure**
Rates and water
Insurance
Light and heat
Repairs to property
Depreciation of tangible fixed assets
Fixtures and fittings
Computer equipment
Telephone
Postage
Stationery, books etc.
Sundry equipment costs
Catering expenses
Sundry expenses
Accountancy
Donations
Bank charges
Mortgage
**EXCESS OF INCOME OVER EXPENDITURE**|**2023**
**£**
**33,715**
**93**
**106**
**1,529**
**1,438**
**2,310**
**1,022**
**2,605**
**-**
**492**
**67**
**1,160**
**1,065**
**1,255**
**657**
**360**
**1,000**
**-**
**1,546**|**£**
**33,914**
**13,807**
**47,721**
**16,506 **
**31,215**|**2022**
**£**
54,674
-
47
1,775
1,298
475
6,622
2,605
187
451
-
443
1,880
-
206
340
20,000
38
2,312|**£**
54,721
6,109| |---|---|---|---|---| |||||60,830
38,632| |||||22,198| Page 4 ## **Science of Spirituality Charitable Trust (United Kingdom)** ## **LONDON INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023** |**Income**
Donations received
**Other income**
Gift Aid - Tax refund
**TOTAL INCOME**
**Expenditure**
Rates and water
Insurance
Light and heat
Repairs to property
Room hire
Telephone
**EXCESS OF INCOME OVER EXPENDITURE**|**2023**
**£**
**314**
**600**
**123**
**2,265**
**1,280**
**348**|**£**
**27,804**
**6,593**
**34,397**
**4,930 **
**29,467**|**2022**
**£**
603
1,493
267
7,993
-
288|**£**
39,372
8,916| |---|---|---|---|---| |||||48,288
10,644| |||||37,644| Page 5 continued... 31 MJr¢h 2 2K2 Tangible a￿19 681496 ctJRRENT ￿￿ETs 1.737 1.737 63,822 9,702 14810 119,746 B￿lay5 XC¢Mknl- B￿ingh•￿ 16J Lloyds- LA)odon Lloyd8. BAnk account. liv4￿1 US Doliar•ccotw. Biffningh Ixi li Paypal ac¢ount. B1￿1n￿￿ 15 517 26*173 211.1￿) 36542 194 38.042 173.058 NET ASSETS 91V36 FINANCED BY RESERVES AND Fuf4DS Rmluation Rtsu¥% 233,987 621.567 91 855.554 SRhJ ## **Science of Spirituality Charitable Trust** ## **(United Kingdom)** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** ## 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 (2022: £nil). ## 4. ## **TANGIBLE FIXED ASSETS** |**COST**
At 1 April 2022
Additions
At 31 March 2023
**DEPRECIATION**
At 1 April 2022
Charge for year
At 31 March 2023
**NET BOOK VALUE**
At 31 March 2023
At 31 March 2022
**The freehold property comprises of:**
Property in Birmingham
Property in London
**At 31 March 2023**|**Freehold**
**property**
**£**
**675,030**
-
**675,030**
**-**
**-**
**-**
**675,030**
675,030
**415,000**
**260,030**
**675,030**|**Fixtures**
**and**
**fittings**
**£**
**26,063**
**2,366**
**28,429**
**18,604**
**2,605**
**21,209**
**7,220**
7,459|**Computer**
**equipment**
**£**
**3,218**
**-**
**3,218**
**3,211**
**-**
**3,211**
**7**
7|**Totals**
**£**
**704,311**
**2,366**| |---|---|---|---|---| |||||**706,677**| |||||**21,815**
**2,605**| |||||**24,420**| |||||**682,257**| |||||682,496| |||||| Page 7 **Science of Spirituality Charitable Trust** **(United Kingdom)** **Notes to the Financial Statements for the Year Ended 31 March 2023** ## 5. **REVALUATION RESERVE** |||**Revaluation**| |---|---|---| |||**reserve**| |||**£**| |At|1 April 2022|**233,987**| |At|31 March 2023|**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 2022
Income and Expenditure Account for the year
Transfers
**Balance at 31 March 2023**|**Total**

£
621,567
60,682
-
**682,249**|**Birmingham**
£
227,878
31,215
-
**259,093**|**London**
£
393,589
29,467
-
**423,056**|**Glasgow**
£
-
-
-
**-**|**Liverpool**
£
100
-
-| |---|---|---|---|---|---| ||||||**100**| The Charity did not hold any Designated or Restricted funds at the year end (2022: £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 Harmesh Varma Nitin Sharma Nasreen Kherdin ## 8. **BRANCH ADMINISTRATORS** BIRMINGHAM: LONDON: LIVERPOOL: Shakuntla Rani Pun Harmesh Varma Jennifer Chib Page 8