Registered Charity Number: 10965112 Fln&nclAI SIAiernentg for tho Ended 31 MAreh 1024 for Science of Spirituality Charltable Trust (Unlted Kingdom) Pamma and Rakhra Associated Limited 53 Chestllut Road Oldbury West Midlands B68 OAY Sclence of Splrltuality Charitable Trust (United Kingdom) Contents of the Fln&neial Statements for the Year Ended 31 March 2024 Page General lttformatRon Accountant%' Report Income and Expenditure Accounts Balance Sheet Notes to the Financial Statement$ Science of Splrituality Ch2ritable Trust (United Klngdon)) General Informgtion for the Year Ended 31 March 2024 GOVERNING DOCUMENT: Trust dccd dated 6 February 2003 Amended by kewlution dated 15 November 2006 RECISTERED CHARITY NUMBER: 1096502 TRUSTEES: Mr Mukesh Kuinar Murria Mrs Shalamtla Rani Pun Dr Ravi KumaT Vatish Mr Joginder Pal Kainth Mr PritaEn Singh Mr Nirbhai Singh Thind Mrs Anamika Rani Jalalvand Mrs Trishla Devi Murria Mr Stephen Charles Hall Mrs Hannesh Varn Mr Nitin Sharnia Mrs N&sreen Kherdin BRANCH ADMINISTRATORS BIRMINGHAM: Mrs Shakuntla Rani Pun LONDON: Mrs Harnicth Vam)a ADDRESS FOR CORRESPONDENCE: 367 Wake Green Road Moseley B5miinghELm B130BH ACCOUNTANT: Pamma and Rakhra Associated Limited 53 Chesthut Road Oldbury West MÉd]and& B08 OAY Page I Fin&nciAI Statements for the YeAr Ended 31 Marcb 2024 AccouDtaDts' Report to Sclence Ibf Splrltuallty Charltable Trust (United Kingdom) I report on the accounts of Scienct of Spirituality Charitable Trust for the year ended 31 March 2024 set out on pages three to len. Respeetlve responslblllties of trustees and examlDer The charity's trustees are responsible for the preparation of the accounts. The charitys trnstees consider that an audit is noi required for this year under Section 144{2) of the Charities Act 2011 (the 2011 A¢t) and that an independent examination is required. It is rny responsibility to: - Examine ihc ac£ounts under Sectic>n 145 of the 2011 Acl To follow thc procedures laid down in th¢ G¢n¢ral Directions given by tbe Charity Commission (under Section 145(5)(b} of thc 2011 Acl and - To state whethcr particular matters have come to my attcntion. Basis ofthe illdependent examiner's re￿rt My exainination was &￿ied out in accordance with the General Directions given by the Charity Commission. All examination includes a review of the accounting records kept by the eh9rity a compari80n of the accounts presented with those records. It also ineludes nsidgration of any unusual items or disclosllres in th¢ account& and sccking cxplanations from yoll as tru5tCC5, concerning any such matters. The procedures und¢rtaken do not pmvide all the cvidcnce that would be required in an audit, and ¢onsequpAltly no opinion ig given as to whether th¢ accounts presellt a trne and fair vicw and the report is limited to those matters s¢t Qul in the statement below. Independent examiner's statement tn eonneetion with my exatninalion, no matter bas Come to my attention: (l) which gives me Teasonable cause to believe that. in any material respect, the requlrernents - to keep accounting reeordg in accordance with Seetion 130 of the 2011 Aet. attd - to prepare accounts which acc4)rd wtth the acuuntittg record5 and to comply with the accounting requiremettts of the 2011 Act and with the tnethods and principles of the staten￿￿t of Re£omm¢ndcd PTactice: Accounting and Reporting by Chariiies, have not b¢en m¢t; or (21 to which. in my ion, attcnlion should be drawn in ordcr to cnablc a PTopcr undcrstanding of th¢ accounts to be r¢a¢hed. Pamma and Rak1￿& Assoc 53 Chestn Oldbury West Midlands B68 OAY Dat¢.. Page 2 Science of Spirituality CbArfitsble Trust (United Kingdom) IRegistered Chgrity Number: 1096502) INCOME ATrID EXPENDITURE ACCOUNT FOR TEtE YEAR ENDED 31 MARCH 2024 2024 2023 Income Donations received Raffle tickets Oth¢r income Special evenis-. lllcome re'veg li oui resiiv81" OOJ70 140 74 1,171 61,519 93 61,761 61,718 Other Income Gift Aid- Tax refimd TOTAL INCOME 75.178 82,118 Expendltyre Rates and water Insurgnce Light and heat Repairs to property Depreciation of tangÈble f]xed assets Fixtures and fittings loom hire Telephone Postage Stationery, books etc. Sundry equipment costs Ca(ering expcnscs Special events.. _ C08ts re"Veg it out festival" Sundry expens¢s Accountancy Donations Bank charges Mortgag¢ 3,392 2J56 5,659 4,526 1,843 2,038 2.433 3,287 2,828 2,705 1,079 S7 672 174 3,262 2,093 452 370 3.000 15 550 2,605 1,280 840 67 1,160 1,065 1,255 657 360 1,000 1,546 33,190 EXCESS OF ITrICOME OVER EXPENDITURE 60.682 The notes forn) part of these financial statements Pagc 3 Science of Spirituallty Charitable Trust (United Klngdom) BIRMINGILIM INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Ineome Donations received R2ffle tickets Other income Special cvcnts- In¢ome re 'Weg it out f¢slival" 27,586 140 74 33,715 93 28,971 33.914 Other inetsme Gift Aid- Tax rcfund 13,807 TOTAL INCOME 37,482 47,721 Expenditure Rates and water Insurance Light and heat Repairs to property Depreciation of tsngible fixed assets Fixtures and fittings Telephone Postage Stationery, bookl et¢. Sundry equipment costs Catering ¢xp¢nses Special events.. _ C08ts re "Veg it out fcstival" Sundry expenses Accountancy Donations Bank charges Mortgage 2,114 1,682 5.269 1,482 1.529 1.438 2,310 1,022 2,828 536 57 672 174 3,262 2,1)93 452 3711 3,IXIO 15 550 2.6(15 492 67 1,160 1,065 1.255 657 360 1,000 1,546 24556 EXCESS OF ￿COmE OVKR EXPENDITURE 12.920 Page 4 Selence of Spirltualitv Charitable Tnsst (United Kingdom) LONDON INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR EYDED 31 MARCH 2024 2024 2023 Income Donations received 32,790 27,804 OtheT income Gift Aid- Tax refimd 6,593 TOTAL INCOME 37,696 34,397 Expenditure Rates and water Insurance 1,278 674 390 314 600 123 2,265 1,280 348 Light and hcat Repairs to property Room hir¢ Telephone 2,705 543 EXCESS OF INCOME OVER EXPENDITURE Page 5 continued... 1,737 9,881 IX143 ii 2W73 277 91 331987 91 Sclence of Splrltllallty Ch&rlt8ble Trust (United Kingdom) Notes to the Finaneia] Statements for the Year Ended 31 March 2024 ACCOUNTING POLICIES Basis of preparing the fJDancial statements The financial Statements have been eompiled on a bagis which enables profits to be calculated in accordance with generally c¢pt¢d accounting practice 2nd which provides sufficient and relevant infornmtion to enable the ¢ompl¢tion of a tax r¢￿rn. The financial statements have been prepar¢d under the historical cost Conventio￿ in accordance wÈth acceptable accounting standards and th¢ Chariti¢s SORP (Statcmcnt of RccomLllcnded Practicc, Accountin8 and Reporting by Charities) isslled in Jun¢ 2005. Incoming and outgolng resourees Incoming and Outgoing r¢sources are recorded on a receipts and paym¢nts basi$. Funds Designated fun Funds get aside for desÉgnated puws¢s. Unrestricted funds Funds that can be used in accordance with thc charitsble objcctiVC8 at the discretion of the tsustees. TAXATION The trust is a registered charity, number 1096502, and is exempt from Income Tax and Capital Gains Tax. TRUSTEES REMUNEIL4TION AND EXPENSES No remuneration. directlyor indirectly out of the fLmds of the trusL was paid during the yearto the ttust¢¢s or any persons known to be connected to the tNstees {2023.. £nil). TANGIBLE FIXED ASSETS Flxtures gnd rittings Freehold property Computer equipment Totals COST At l April 2023 Additions 675,030 2&429 924 3218 5711 706,677 At 3 1 Match 2024 075,030 29 70 DEPRECIATION At l April 2023 Charge for ycar 21,209 3211 24,420 At 31 March 2024 24,037 27 TrIET BOOK VALUE At 31 March 2024 67S,030 5J16 577 680,923 At 31 March 2023 675 030 682 257 The freehold property comprises of: Property in Binningham Property in London 415,000 At 31 March 2024 675 030 Page 7 Science of Spirituality Chsritgble Trust (Unlted Kingdom) Notes to the Financial SÉaternentS for the Year Ended 31 March 2024 REVALUATION RESERVE Revalu*tion reserve At l April 2023 At 31 March 2024 233 987 The fr￿hold property in Birmingham was professionally valued in 2017 At £415,000 on the Marker Valuc basis. GENERAL FUNDS Total Blrmingham IA¥lldon Glasgow Liverpool Non-restricted funds Balance at 31 Mareh 2023 Income and Expendi￿re Account for Ihc ycar Trxnsfers 682.249 41.988 258,095 12,926 424,054 29,062 Balance at 31 March 2024 271021 453 116 loo The Ciwity did not hold any Desigllated or Restrict¢d funds at the year end12023.. £nil}. TRUSTEES The TTUStees who setwed during the year were.. MT Mukesh Kumar Murria Mrs Shakuntla Rani Pun Dr Ravi Kumar Vatish Mr Joginder Pal Kainth Mr Pritaih gingh Mr Nhrbhai Singh Thind MTS Anamika Rani Jalalvattd Mrs Trishla Devi Murria Mr Stephen Charles Hall Mr8 Harmesh VaLYna Mr Nitin Sharnja Mrs Nasreen Kherdin BRANCH ADMINISTRATORS BIRMtNGHAM: LONDON.. Mrg Shal(untla Rani Pun Mrs Hamiesh Varn)& Page 8 ,2024 APRIL 2023- MARCH 2024 SCIENCE OF SPIRITUALITY CHARITABLE TRUST (U.K.) Registered Charity No.1096502 ANNUAL REPORT 106 Icknield Port Road, Edgbaston, Birmingham, B16 OAA www.scienceofspirituality.org.uk Activities Undertaken 1. Regular openings of the Meditation Centre 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 can borrow books or media 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 *FaEE *ALL￿wEl￿o￿E* 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 throughout the day. Learn How to Meditate S¢iewe ofsiNrttu•Uty Methtatlon Centre SBtordby IIP Av¥wt I￿15 • 12*. 4 This year the retreats were held on 19th August 2023 and 3rd February 2024, with several individuals travelling from outside Birmingham to enjoy the opportunity. all.. Jnlo@scienoYTrf5piriiuallty.oyg.uktO CDnfints yotsratiendwjrc 3. We held our annual Veg it Out Event at the Meditation Centre on 5th August 2023 This was an outreach initiative and its aim was to promote the vegetarian and vegan diet, provide information about different food products and offer tasters to visitors. The day included a presentation on the benefits of adopting a Vegetarian and Vegan lifestyle. The event was shared through extensive leafleting in the local area as well as through social media. It was a great SUGGess and attracted many visitors from the local area. Allatr KESTivAL Saturday 5th Au9USt 2023 i2••.4 81611*A 4. In reach activities and celebrations Throughout the year we marked various occasions such as celebrating the birth anniversaries of our spiritual Masters, a Diwali Celebration (12th November 2023), as well as a Christmas Party (10th December 2023) that involved decorating the centre, organising party games with the children and enjoying lots of festive food. These events encourage bonding among members and newGomers. We also organised a weekend trip to Wales Trip to Wales where 30 members stayed at a self-catering cottage in St Asaph. The outings included Llanberis Lake Railway, Snowdonia, Llandudno, Caernarfon Castle and the Pontcysyllte Aqueduct. ' Iiiii,: S. 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. 6. Ruhani Post Magazine The Ruhani Post Magazine, that features articles from the great Masters of Science of Spirituality, continues to be prodU￿d in both English and HindilPunjabi 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. 7. Financial Information We continue to use a professional accountant to produce annual accounts for our charity. 8. Insurance The Building Insurance and Public Liability Insurance are all up to date at the Meditation Centre. Update from London Group 1. Renovation of the naw Meditation Centre In February 2020 Science of Spirituality, London bought a property for our organisation in Langley, Slough. During 2023124 we continued to work with an architect and other building professionals to finalise the plans for renovation of the Centre. We provided Health and Safety, Fire and First Aid training on site. Cleaning and minor repairs were undertaken. 11 2. Activities We continued to provide access for our members to virtual meditation programmes and spiritual talks. This year we increased the number of in person events, holding meetings in Central London in person twice a Month and once a month in Langley. We held several in person meditation retreats and day seminars during the year. 3. Foodbank Collection We collected food donations at our New Year programme in January 2024. These were given to Nishkam Sewa who provide homeless people with all kinds of support including food items. During the year members gave donations to purchase fresh vegetables for Newbury Soup Kitchen who provide meals for the homeless. FoothB￿k rknaiithn TablÈ 4. New Year Meditation Retreat On Saturday 6 January 2024. the London Sangat held their New Year ￿lebratiOn at Colnbrook Village Hall close to Heathrow airport and the London SOS Meditation Centre. )Oli 2•1+ The theme was "Meditate More in 2024. Following the meditation we had some yoga sessions and workshops. Afterwards a deliGiOUS Indian themed evening meal was served. 5. Insurance The Building Insurance and Public Liability Insurance are all current. 6. Financial Information We use a professional accountant to produce annu81 accounts for our charity.