YOGA IN DAILY UFE ASSOCIATION - UK
FOR THE YEAR ENDED 31ST DECEMBER 2022
CHARITY REGISTRATXON No: 1103366
COMPANY REGISTRATION No: 4657601
Endep2ndent E¥4rn1ngrs Ltd
Unfjt I
Broadbddoi ￿sIneSS Centro
Delllny LDn¢
B95h4m
POI8 8NF

YOGA IN DATLY LIFE ASSOCIATION - UK
(A COMPANY LIMITED BY SUARANTEB}
¢or4TENTS
Page 2
Legal and Admlnlstrntlve InfofftatlDn
Pjgeg 3 to 6
pprt of the Dlrecto
Pag• 7
Independent exnmlnvr6 raport
Pw•8
Stat•munt ol Mninclal Artlvltl¢J
pige 9
Balance Sh¢¢t
PJgo$ 10 ¢0 15
Not•s to thé Financi•l StIt•M*n

YOGA IN DAILY LIFE ASSOCIATION - UK
(A COMPANY LIMITED BY GUARANTEE)
Report of the Trustees
FOR THE YEAR ENDED 31 DECEMBER 2022
Introductlon
This report covers the activitles of Yoga in Dally Life Assoclatlon
UK In the year 2022
Legal and AdmlnlstrJtlve Informatlon
Yoga in Dally Llfe Assoclatlon
UK Is J company Ilmlted by guarantee, no. 4657601
Reglstered as a ch)rSty no. 1103366, and governed by Its memorandum and artlcles of assoclatS0n.
Detalls of Its objects are glven below.
Paramhans Swaml Maheshwaranand
Vladlmlr Sehnoutek
Roman Sehnal
AslJa Delallc
Zuzana Kasparova
Rl¢hard Odor
JlrS Vanek
121a Dartmouth Road, London, England NW2 4ES
0207 088 8221
The Co-operatlve Bank
PO Box 101, l Balloon Street
Man¢he5ter M60 4EP
Independent Examlners Ltd
Vnlt 2, The Broadbridge Buslness Centre
Delllng Lane
Bosham
P018 8NF

Trustee Salection Method
The trustees are elected by exlstlng membershlp of the Charlty accordlng to:
il Their expressed wish to serve as a Trustee
ii) Thelr personal commitment and support for the objottlves of the Charity
Ill) The skills and experlence they can offer as a Member of the Board
Iv) Thelr financlal 5tablllty
vl Thelr legèl @Ilgibility for the posltlon
Cla55e5 and COu￿e$
The core of the Charity's actlvlty contlnues to be provldlng yoga classes and courses for the General
Publlc In London. 2022 began with the Charity runn5ng 12-week Course for the flrst level of Yoga in
Dally Llfe's elght-level System, The Course allow Student5 to learn and prartlce a partlcular level of
the Yoga In Daily LlfE Elght-level System, provide them wlth a groundlng and comprehenslve
knowledge. and enable them to progress In thelr practlce. The development of these courses has been
successful wlth Students progresslng through the levels. Students may choose to pro9￿55 beyond the
nrst level by regularly attending more advanced drop-ln classes.
The Courses have proven partlcularty popular wlth Student5 who wlsh to develop thelr knowledge and
skllls as yoga practltloners. The "casual" (drop-in, no booking needed} classes open to the General
Public, have been popular wlth beglnners and Students who wlsh to have an opportunity to "try-out"
yoga practlce before commlttlng to an extended perlod of study or who are not able to commlt to the
regular format of the Courses.
2022 began wlth a total of nlne te)chers actlvèly teachlng Yoga In Dally Llfe In London as part of the
Charlty's regular a¢tlvltles. Thelr backgrounds reflect the International nature of the Charfty's
Membershlp for the benefit of the wlder public wlth teachers comlng from the UK, Canada, Croatla,
Uthuanla, Czech Republlc and Hungary.
Contlnulng from the COVLD 19 pandamlc we have also kept open our drlp-ln classes vla Zoom, the
onlln8 Streamlng platform as we had been dolng In 2020 and 2021 durlng the COVID lockdown5, for
the people who stlll don't feel comfortable comlng to the yoga centre for the In-person elassos.
Throughout the 2022 we were also helplng some of our Students to cope wlth post-covld 19
symptoms through Yoga In Dally Llfe System breathlng and medltatlon technlques as well as regular
yoga practlce.
Unft>rtunately, we experSenced a drastlc reductlon In the number of students both wlllSng to pay for
onllne yoga classes, and those comfortable to attend In person, so our revenues dropped slgnlflcantly.
In September 2021, the lease for our premlses explred the landlord conflmied they would not
renew the lease because they wanted to renovate the premlses and let to a commercSal bu51ne55 on
far hlgher rent than we could afford. Therefore, we moved to a sm?Iler premlses as of l October 2021
whlch wes c105e to the old centre, 50 our regular students We￿ Still able to attend. Unfortunatelyi in
September 2022 after a year these premise5, we didn't manage to negotlate with the landlord to
extend the lease of the premlses under agreeable condltlon5. thus we had to move out, searching for
altemative arrangements.
sIn￿ November 2022 we are runnlng twlce a week drop-ln classes lone beglnner and one advanced)
In the local school hall very c105e to the orfginal yoga centre keeping most of the regular students,
other programmes
Satsangs arÈ held regularly on Sunday evenlngs. prlmarlly for members of the Charlty but everyone Is
welcome. These a￿ soclal occasions of spiritual nourishment, which Include sharfng a meal; singing
songs of spiritual guidance and tea¢hlng; readlng5 from yogic and other Inspirational scriptures;
prayer5. announcements of Charlty issues and upcoming events; video lectures; and group
meditation. We are able to contlnue Satsang at varlou5 locatlons every week, whlch is an Integral part
of the splrltual side of the Pract1￿ for many members.

statement on Publlc Benefit
The trustees are aware of and have acted with regard to current guidance Issued by the Charfty
Commlssion on publlc beneflt.
The Trustees, who are also company directors for the purposes of the Companies Act, hereby submlt
thelr annual report and the flnancial statements of Yoga In Daily Llfe Assoclatlon
UK for the year
2022. The Trustèes conflrm that the annual report and flnandal statement5 91 the Charlty comply wlth
the current UK statutory requirements, the requlrements of the Charfty's governlng document (the
Memorandum and the Artlcles of Assoclatlon), and the provlslon5 of the Statement of Recommended
Practice; Accounting and Reportlng by Charltles preparlng thelr accounts in accordance wlth the
Flnanclal Reporting Standard appllcable In the UK and Republi¢ of Ireland (FRS 1021 issued on 16 July
2014.
Board of Trustees
The Trustees meet regularly to dls¢uss, and de¢lde by vote, matters relatlng to the Charlty's artivitles
includlng but not limlted to teacher tralnlng and co-ordlnation, publlclty, management and
malntenance of the premlses and organlslng events. The Trustee5' meetlngs are open to all Members,
Members In attendonce can ralse any matters relatlng to the Charity's actlvStle5.
Stafl/Voluntee
All Trustees. teathers and other volunteers contlnue to work for the Charlty wlthout any
renumeratlon. Any fees recelved by teacher5 for external sesslons are donated In full to the Charlty
account.
Funds held 8S Custodlan trustee on behallofothers
None
Ch4rlty Objeetlves
To advjnce publlc educatlon In the clas$lcal teachlngs of the sclence and phllosophy of yoga In
the Unlted Klngdom and Internatlonally, based upon the prlnclples of the hlghest
stsndards of personal conduct and selfless sÈrvi¢e to others. In thls pursult, the Charlty
follows the Interpretations and teachlngs of Ihe system Yoga In Dally Llfe as authorSsed by
Vlshwaguru Mahamandaleshwar Paramhans Swaml Maheshwarananda In Ilne wlth the
yoga prfnclples of Bhagwan Sri Dlp Narayan Mahaprabhujl of RaJ45than, fndla.
11. To promote and advance for the publlc beneflt the sludy and prartlce of and research Into the
therapeutlc effects of yoga as a means of Improvlng the mental, physlcal, soclal and
spiritual health of the tommLtnltyi in the United Klngdom and Intematlonally and to public
the useful results of any such research;
111. To provldÈ ￿lIef for people In povertyl slckne55, dlsabllltyi destitutlon and other need In the
United Klngdom and InternatSonally'
Iv. To promote human rlghts by ralsing awareness and eultlvatlng publlc sentlment In favour of
human rlghts In the Unlted Kingdom and internationally.
The above objectlves are a¢hleved vla teaching of classes, semlnars and other 5peclal events. ès
evldenced by the number of long-standlng students attendlng the classes who can attest to the
beneflclal Impact their practlce ha5 had on thelr mentali physlcal, sodal and spiritual health.
The charlty Is commltted to pmvldlng yoga to all who wlsh to practlce It, and to thls end students who
arE unable to pay are Èncouraged to attend classes or workshops for f￿e - In 2022,
4 students In financlal need h4ve been asslsted Inélvldually In thls way.
Summary of maln achlevements of the charlty
In a world full of confllrt, divislon and envlronmental challenges, It Is our deslre and objectlve to help
lessen the sufferlng of as many living belngs as posslble. We cary out thls objectlve through the
teachings of the aforementloned author of the system Yoga In Daily Llfe. All our yoga elasses and
events are carrled out with these objettivqs In mind and if we can help citizens in the UK lead happier.

healthier lives wlth less connict and dlvSslon In thelr own lives, then we've gone some way to
furthering the objectlves of our Intematlonal Fellowshlp.
TherèforÈ. tsur beneflclarles are slmply all those who COMÈ Into contart with the authentlc practlce of
yoga and can weave thls practlce Into thelr dally Ilves where It may help with their health, sense of
wellbelng, Interpersonal relatlonshlps at home and at work, and fom some to serve a5 a structure for
their own spiritual practlce.
Yoga Is commonly available to UK citizens through many commerclal yoga centffts around the country.
However, the prollt motlve of most yoga centres has meant that thls practice is out of reach flnanclally
ror many people who would othe￿iSe benefit. The fact that we are a charity run @ntlr@ly by unpaid
volunteers means that we can make thls va5uable resource avallable to those who cannot afford to
attend yoga classes In most other centres.
Our monthly Standlng Order membershlp allows Students to attend classes more often at very
afftirdable rates. It has olso meant th4t attendance for Cla55es and Courses 55 hlgher In numbers. This
system has glven the optlons for Students on low Income5 to be able to afford attendlng more classes
and therèfore maintain a regular yoga prartice. The Charity believes the Implementatlon of thls
system to be a posltlve contrlbutlon to the communlty provldlng affordable ¢lasge5 for all. A smaller
number of students take advantage of the dlscounted "Ten Class Pass" whlch Is used by those whose
personal circumstances mean their attendanee is more 5poradlc.
Revlew of the charltys r7nanclal posltlon at the end of the perlod
The charlty made a surplus of É10,443 In 2022, coMpa￿d to a surplus of £22,786 In 2021. The
Trustees are of the oplnlon that the charlty Is nnandally vSable and can continue to meet Its Ilabllltles
when they fall due.
Charlty s prlnclpal sources of funds
l. Revenue5 from runnlng yoga classes, courses and speclal events
2. Donatlons from members and the general publ1¢
Reserve5 poIIcy
The charlty hold5 cash reserves for the speclflc purpose ol accumulatlon funds for the use as a deposlt
for the purchase of our own premise5. At the end of 2022, there was £38,561.23 belng held In reserve
In a separate bank account deslgnated for thls purpose.
The trustees have declded that It's preferable to try and own our own premlses whlch slll glve us rnore
control over the runnlng costs,
Therefore, we now operate a separate bank account where we re￿1ve donatSons from members for
thls purpose.
It Is not known at thls tlme when we wlll be In a posltlon to purchase a new premlses.
Golng concem
As tnentioned above, the lease on our rented prem15es have explred 30 September 2022.
As we were unable to negotlate a renewal of the lease, we found another sultable premlses where we
continue to run yoga classes and Satsangs ft)r the members and general publlc from NovEmber 2022
onwards and searching for more possible locations to hire for yoga cla55e5 In London or Indeed
succeed Sn purchaslng our own premlses.
In January 2023 beginners. yoga Classes were opened at new London location In Colindale at the local
Library.

Statom•nt ofDlractor s rè$pon￿-h1lltles.'
The Charltles Act and the Companles Art requlre the Board of Trustees to prepare flnanclal statements
for each financlal year whlch glve a true and fair vlew of the state of affalrs of the charity at th8 end of
the flnanclal year and of the surplus of deflclt of the charlty, In preparlng those flnandal ststement the
Board is requlred to:
Selert sultable accounting pollcles and then apply thern conslstentlyi
Make Judgments and estimates that are reasonable and prudent,. and
Prepare the flnan¢Sal statement on the going concern bas1$ unless It Is Inapproprlate to
presume that the charity wlll contlnue in business.
state whether appllcable attounting standards and statement of recommended prartlc@ have
been followed, subject to any materlal departure5 d15c105ed and explalned In the financial
statement;
The trustaes are also responslble for malntalnlng adequate accountlng record5 whlch dlsclose wlth
asonablÈ accuracy at any tlme the flnanclal position of the charlty and whlch are sufficlent to show
and explaln the charlty's tran5actlons and enable them to ensure that the flnanclal statements comply
with the Companie5 Act 2006 and comply wlth regLtlètions made under the Charltles Act, They are also
responslble for safeguardlng the a55ets of the charlty and hence for taklng reasonable steps for the
prevention and éetection of fraud and other Irregularltles.
The trustees ere also responslble for the content5 of the trustee's report, and the responslblllty of the
Independent examlner in relatlon trj the trustee's report Is Ilmlted to examlnlng the report and
ensurlng that, on the face of the report, there are no Inconslsteneles with the figures dls¢losed in the
flnanelal statements. These attounts have been prepared In accordance wlth the provlslons appllcable
to companles subjett to the small companle5' reglrne.
I approve the attached staternent of flnan¢l•l actlvltles and balance sheet for the year ended 31
December 2022, and conflrm that I have made avallable all Informatlon necessary for Its preparatlon.
Slgned on behalf of the board:.
PRINT NAME..
ZuzAnJ4

INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNT5
I repDrt to the tnJ5tee5 on my examlnauon of the a￿oUnts of the above for the year ended 31
Decetnber 2022.
As tho charlty'5 trustees (who are a159 tho dlrettors of the CoMp￿Y fLY the purposes of comwny law14 YOU
ire responslt4e for the pre￿rat1)n of the &ctounts In 4£cDrdance wlth the requlTqm8nts of the Chart1¢5 Act
2011 fthe Artl.
RMpon*lblllll•s Bnd bll•ls of report
I repurt In respect oe my examIn4￿On of the Charfty's actourtts carrfed out under sectlon 14S of IhE 2011
Act In ¢arrylng Out my examination, I hjve followed ill the op￿r¢able DlreLtlons glven by the Chailty
CtynMis￿o￿ under $ertlon 14515llbl ol tlw ACL
Independent ox•rnln•r'* tsEatsment
I have completed my examlnatlon. I conflrm that tho matertal rnoiters hjve coma to my attentlon In
connettion wlth the txamlnatlDn whlth glves me cous• to belltvé that In. any m)terlal respett..
th• rLeounting retords Yloro not kept In accordane• wlth **cMcTh L3U of the ChJdtlg1 Art. or
the accounts dld not accord wlth the accountlno r¥tord5', or
Ihè accounts dld not comply wlth the appllcabk requlrèments concer￿n9 the form and conterst of
CCOUDt6 let out In the Charltle5 (Accounts Ind Reports) Regulatlons 2008 other than 4nv
requlrement thit the accounts glve è'true gnd VIÈW whlch Is ntst • matter consldered as part
ol an IndewndoTht examlnatlon.
I have no concarns and b•ve c¢m• aeromt nD Other matterA ID conThertlon wlth the oxèmlni￿om t4 whlth
•ttentlon should bé drown In th1¥ repDrt In order to enable a propar Unt10rs￿rtdJn9 ol tho accounts to be
SlgnEd
Name
K Gomes MAAT FcIe
24.7.23
Indopondtrtt Exbmlnern Ltd
Unlt 2
The Broadbrfdge BuBlne$8 Centrn
D•llln9 Lan•
BoBham
P018 SNF

YOGA IN DAILY UFE A5$￿[ATION - UK
(A COMPANY UNITED BY GUARANTEÈ)
STATEMENY OF FINANCIAL AcThmE$
POR THE YEAR ÉNDED 31 DECEMBER 2022
unr¢5trlctEd Restrfcted
Fund5
Funds
TOTAL
zozz
TOTAL
2Q21
Note¥
XNCOME AND ENDQWMENTS FROM:
Donations Ind Leo)cle$
7,727
38,3S2
Charftabie Athvltl4$
Zb
20,774
20,774
21,118
er
2c
TOTAL
tXPQNDITURE ONI
Ral¥lng Fund&
190
190
71
Charltat4é Actfvf(I
3ty
17,867
17,867
36,613
TOTAL
57
NET INCOMB/(EXPINDrnIRBI
5,5119
4.A44
io.MJ
2&787
Transforl b•iweon funds
NET MoveMÈNT Iri PUN0¥
5,599
4,144
22,7•7
A•conclll4tlon of lund•i
Total Fundo 8rouiht Forw4rd
35,889
33,717
69,606
46,820
TOTAL FUN￿ CARRZED FORWARD
Movvments on all re4•r¥•B and 411 recogn1￿d g4lhS Jnd Jr• ihown 4bove. All of th• ory•nlsatlon'4
operntlons are cl4s$ed as contlnulrtg.
Th¢ notes on pages 10 to IS form part of th•x ffnaKlol ststèmints.

YOIIA IN DAILY LIFE ASSOCIATIOPI- UK
{A COMPANY UMITED BY GUARANTEE)
BA￿￿¢￿ $HÈeT
AS AT 31 DECEMBER 2022
Comp•hy number. 4657601
Unrestrktsd Restrfcted JI-D￿12 31-Dgc-21
Funds
Funds
Total
Flxed Ass•
Tinglble a554ts
Current
stodcs
04btorslPrwp•ym8nia
Cash at bank and In hand
Total Currnnt AIMt•
3,3?2
3,372
3,372
38,561
CMdltorB: am¢un¢¥ f*ll
due vAthln one year
2,992
2,992
930
14eT CURRENT ASSETS
41,488
38.561
80.049
69,6D6
TOTAL AsseT$1•s8 IlabWM
41,480
38,S61
80.04•
69,606
Nrr AssErs
41 488 3• $61
F￿dI #f th• Cfv*rlty
G•n¢ral Fuods
Re61r4cted Fur*d%
41,488
41,488
3B.561
35,989
33,717
38,S61
Totlll Fund•
For the ilnandbl ywr endlhg 31 D¢c¢rnber 22 charfty wa$ entitled to ememptlon from itsdlt under
sectlon 477 of the Companle$ Act 2006 relating t4 srnbll cornpanles.
Dlr•ttoM' v••pom•lbllltl••i
Tho mombors hav¢ not requlr*d th• thorlty to cbtaln an audlt of its accounts for th• y•ar In qutsttcffj In
ccordance wlth 5ectlon 476. Ind
The directors acknowledge their r¢$ponÈibilltlos for cornplylng w1th the r¢qulrements ot th• Att wlth
respect to Dxountlng reurés Bnd the preparntlon ¢1 ittDunt5.
These flnanclJl statpments hove been prepared In Jccordantt wlth th¢ ipe¢lo1 provlBlons relatlng to
companles subJ•tt to the Bmall componles reglma wlthln Part IS olthe CompJnle5 Act 20D6,
The finthndal st8t*n•nt8 OA paoÈs 8 to IS were approved by the truit¢¢s, 4Uthorls•d lor Issue .
Sloned on thdr behalf by
Pit0:
Jo/¥123
PRINT NAME..

YOGA IN DAZLY LIFÈ ASSOCfAYION- UK
{A ￿mPANy LIMITh0 MY fjUAHANTQE)
rioTES TO THE FINANCIAL STATf MFNTS
POR THe YEAR It40ID 31 DICRMMER 2022
I. ACCOUNTfNG POLICIÈS
bas15 of preparatlon:
The attount5 have been prepared In accordance wlth the provtslon$ In Part 15 of the eDmpanles Art 2006
appllcable to Co￿panIeS 5ubJeLt lo the 5rnall companle5 reglrn¢ ind In accordance wlth the Flnanclal
Reportlng Standard appllcable In the UK a￿1 Republlc of Ireland IFRS1021 (Èfftctlve l January 20151
(chart￿¢$ SORP IFRS10211.
Advantagp hgs béen t4kEn of SQttitsn 396151 of The Companles Act 2006 to allow the fomiat of the flnanclDI
statEments to be adaptÈd to rone¢t the spe¢lal nature of the charlty's oper4tlon 4nd In order to comply w￿h
the regulrernents of the SQRP.
The chorltobl¢ c¢rnpBny h35 taken advantage ol th• eyqmptlon In ￿nIn￿lI RepotWNJ SthndÈrd No I from
the requlrement to produce a cèsh flow stètement.
Yoga In Dally Life As¥orl)tlon - UK meet5 the dellnltlon ¢1 a publlc beneflt èntity ￿nder FRSIQI. and
Ilabllltle5 are Initlolly r8eognlJqd at h1storfcal c05t unless ¢th¢rwl$4 stated In thé relevant atcountino p¢llty
notès.
Pr•parallon o14ecountg on a golng concern b••l•
Preparatlon of tht accounts Is on a golng concprn bJ518. The Trusteeg bre of tha vl•w that thè level ol
reserves wlll ¥upport the chwliy oolnc forward.
Thé chèrfty h•$ opted to uso the t)&turil cl•s*lfftadDn ol cateqorle5 In Its •¢eounts.
hango8 ts •¢Muhtlng ••tlm•tB
No changes ts attountlny e5tlmate5 h•vt •ecurred In the ieportlng pÈrtod
Mllt•rlal prlor p•rlod •rror•
No matertal prior ￿•r •rrDr hav• been Identmfyd In tho repurtlry perlod
Som• It¢m$ of •xpqndltur• ￿ve b•en roclè$¥lffed Irorn the prevlous reportlno p•rfod to cr•4te gr•Bttr tlbrfty
Overa# flgure5 h•v• not b••n Nltated,
Th• partlcular 4ttountlNp polkle5 adopted ur• set out bolow.
rncom•
Recoortitstsn of Income
Th¢se art Included In the Stjtpmgnt of Nnanclal Acilvlmes {SOFAI when..
the chBrlty bgcome$ entllled to the Incom•',
It Is morè15kely than not that the trustees wlll rece￿8 tha r8sourt*i' and
tha MonetBry ¥olue cDn be M￿Sured wlth 5ufflclEnt rellablllty.
Off5ettlng
There has be*n no offsettin9 of as￿ and Ill￿1]￿•14 or Incomo and expensEy, unless requlred u purmltte
by the FR5 IQ2 SORP or FRS 102.
Grants and Di)natlons
Grants donations arn only InclL¥ded In the SOFA when the genEral Income rocognluon ct1terla Ère mat
15,10 tts 5.12 FRS 102 SORPI.
Grants ond Donotlon5
Grants arnd dun4tloD$ qre c￿1¥ Ind￿Jed In SOFA when the genoral In¢om• recoanltior* £rft¢ria 3r¥ wrnt
15.10 to 5.12 FKS 102 SORPI.
Government GT4nt5
Thp charfty h85 recelved govemrntnt yrants durlng thls flnaTrdal year In the lorm olcovld iupport grants.
v￿luntEer Help
Thtr value ol any volunt)ry Wp rEcelvEd 15 ryjt Includqd In the ¥¢£ounts but Is de¥¢rtbtd In the Dlrertors,
nnual report
Incorne from Interesti royaltles and ￿1￿18ndS
Th15 Is Indudgd In the aceounrs when rÈcelpt Is pfDbatrAe the amount r￿?1¥able can b¢ M￿Sured
io

YOGA IN DAILY UFE A550CIATION- UK
(A COMPANY LXMITED BY GUARANTEEI
IIOTES TO THE FINAIICIAL STATEMENTS (contlnu¢d}
FOR ThE YEAR ENDED 31 0EeEMbER 2022
In¢ome Trom mambÈr5hlp subscrlptlon$
Membershlp 5ubsu*tbns recelved In th4 nature of a olft art recagnlsod In DonatyoTrs Jnd Leoade5.
meM￿[shIP 5ub5crJptlon5 whlch glve$ o member th¢ rl9hf to buy servlces or other benefits are recogntsed
ès Income earned from thè provlslon d 9ood8 and sÈrvlrys as IncDm¢ from charitabl¢ athvI￿e$.
EXpen¢ltU￿ •nd Ilèbllltlis
Uablllty reco9nlUon
Uabllltles ère recognlsed whqrq It Is more Ilkely than nrt that there 1$ a legal or (onstrvctlve Qbllyadorb
commlttlng the charlty to pay Dut r￿OUr￿ and the amount of the obllgatyon can b• measured wl¢h
r*asonable certèlnty.
Govermnce Costs
Support c￿ts have been aMocatEd between 9o¥ern•nce costs ènd other 6upptsrt. Govemafflcfj coyt5 comprfse
all costs Involving pu￿1¢ accoUnta￿lIty of thE charfty and It* ttsmplthn￿ wlth rejujatson jnd gDod prartlce.
Legal $tètu$ ol tht eharfty
The charfty 1$ è company Ilmltsd by gNrnnte* and h•$ no ghor& cnpltDI. In th• •v•rst of tlts thJrSty belno
wound Upi the Il•blllly In resptd of thi quaraTht¢e 1$ Ilmlted to El per member of the charlty.
Stsck$ 8nd work In progress
Stocks held f¢r sale as part of n¢n.ch•rhblo trade are me4sured at the low•ror ¢o$t or r•alluble v&lts•.
Tanglbl• flxed assets for usè by the Charlty..
Tho$• are upltttl￿•d 11 they c•n b• ￿8•d for morè than onq year, and t05t Jt le•st £500. They are v4lu•d ot
¢o¥t or,11gif(ed, al the Val￿ to th• ch•rfty on r*e•lpt.
•pr•rl•tlon IB calculated Èr • r•1• tD wrlto off th• cost of t4nglbl* nxed a•¥ets ovir thelr q*lmated ￿Ely1
Ilve5. The estlmated useful Ilvislrates Jppll¢d •r• as follows,.
Computer and Èlectronlc qqulpm•nt
Over4 y¢4rs
Furnllure znd equlpmént
Ovoi 10 yellrs
2. ZNCOMt Af40 EPIPQWMEN7S FROM:
Unrutrfctad Aestrlcted
Fund5
Fund
TOTAL
2012
TOYAL
2021
•) Don•tlan• •hd L•9icI••
Donotloni
6DVernrn￿t Grnnts
2,883
4,844
7,727
13,OS6
25,286
bl ChJrlt•ble Artlvltl••
Membofs Subsolpfjorts
Retrezts and Semlnars
Yoga &55?5 and Pro9r•mrnEs
1.075
3.846
IS,853
1,075
3,846
15,853
1,09Q
1,025
19.rx13
li

YOGA IN DAILY LIP* ASSOCIATION- UK
{A COMPANY UMITED by QUARANTEEI
NOTES TO THE PINANeZaL SYATEMENTS l¢onUnu*d)
FOR THR YEAR ENDED 31 DECEMBER 2022
2. INCOME AND EIIDOWP4RNTS FRO14:
Unrestrlttad Resirtrted
Funds
Funds
TOTAL
2022
TOTAL
2021
r) Oth•r
sundry and Mlscell4noou5
3. EXPENDITURI ONI
Note
Unrastrlcted Re5tr1cied TOTAL
Funds
Funds
2022
TQTAL
2021
•) R•l•lni Funds
AOvertLflng •nd Prarnotron
190
190
71
bl Ch•rlt•bl• Adlvltl••
Admlnl•tr4tlon Co•ti:
Offlce Expqll5￿ Bnd Admlnll8tr•tlon
Prlntlng1 Postag4. Statloneryi T•l•phone, fnterr*t
Refunds and Relrnbu￿rn•nts
Seminar faes
Trovel expeTrses
375
375
466
Lil
475
4,889
180
4,p89
Indopandent Examlner's Fe88
LIcaThc￿ 4nd Sub•crlptlong:
MeM￿rshIP￿ ind Sub•crfpdoni
YIPL Llcence
Pr•ml••* Coltsi
Insuran¢4
Molnt8nince and Equlpment
Rent and Councll T4x Rates
1,729
1,729
930
5,693
5,693
1,945
1,365
173
27,000
4,614
207
3,857
471
207
3,857
471
Ix

YOGA XN OAtLY LIFE ASSOCIATION- UK
(A COMPANY LIMITID BY £UAUMTEe)
NOTES TO THE FINANCIAL STATEMENTS I¢ontlhu￿)
FOR THE YeAR eNDED 31 DÈ¢EMbER 2022
4. TANGIOLE FIXED A55Ers
Compvter & Fumlture & TOTAL
Elertronl¢ Equlprnent
Cost
Addltlons
D15posals
C05t at
01-Jin-22
3,993
3,993
31-Doc.22
01-Jan-12
3,993
3,993
Charye
Dépreclatlon at
993
Net Book Valts•
Net Book Value
3l-Dec-22
31-Dec.21
The annual coMltments under non-uncelllw op•ratlng l••sea and uplt41 commitmenti èrt as ediowg.,
Prem16us loase
At 31112122
AmDunt wyible for ye•r
to 31 Decemb•r 2023
P¢F¢)•r¢om rent I0￿Y If deMa￿lÈdI
15. #TOCI(
A 8tock take was conducted at the end of the prevloui nrnonclal y￿r 131 December 20201, Ind In
Icordanu wlth UK accovntlng 5tnndard6, tho stock wJs valued at th? *wtr ¢1 cost net reallsjb
¥4hJ•.
Qpenln9 Stock It I 14nu4ry 201Z
Pur¢hage$ ye•r to 21 De¢emb¢r 2021
Donated stoek for resÈl• 2021
Clvslng •t 31 D¢¢¢mb¢r 2Q22
£3,372.87
E3,372.87
ThEre was no movernent on stod¢ hald durlng th15 nnancljl y•ar.
13

YOGA IN DAILY LZFE ASSOCIATION- UK
(A COMPANY LIMITED BY QUARANTEE)
NOTES TO THE PINANCIAL STATEMENTS IconElnued)
FOR THI VfAR HNLIELI 31 DE¢FMNER IV22
. DEBTORS aND PIIEPAYMENTS
Unrestrfctgd Rlstrlrted
Fund
Tot41
Tot•1
31-D•c.12 >X-Dq¢-11
Prepayments
7. CASH AT BANK AND IN HAND
UTwestrlC￿d Re¥trlrted
Fund
Fund
Tot41
Total
51-D•C-2Z 31-D•¢-11
Cloarfno Accourtt
Current Aecount
Drjnatlon Account
Petty Cash
1,090
32,357
33,717
41,108
41,108
38,561
38,S61
66
CREDITORS AND ACCRUALg1 AMOUNTS
PALUNfj DUE WITHIN ONE YeAR
Unr4strl¢ted Aeatrfct•d
Fund
Fund
Tot•1
Total
Jl-D•¢.12 jI-D￿-z1
Tr•d¢ Cr¢thttys
A¢uuol8
1,972
I,ozo
1,972
1,020
930
&30
•. RisrRicfED PUP4DS
Th1$
Exp¢rndltwrq Tr4nsfers
Out
Bi￿nCe
01-IEn-22
Tr•n5fers
In
Incorne
Bèlonc•
31-DèG-22
New Pre1￿￿5 fund
33,717
4,844
3B,561
Boknco Tran5Tors
01-kn-2L
In
Incorne Expernélture Transfers
O￿t
Balance
31.Dec.21
New premlsts fund
22,982
10,735
33,717
The New Premlses Fund Is for peDWe to donat¢ towards $avlng for n¢w tharfty premlses.
The rostrftted Is Y4holly represented by G*%h reserves held In the savlng$ bank attount,
14

YOGA IN DAILY UFE ASSOCIAT1014 - UK
(A COMPANY UMITED BY GUARANTEE)
NOTPS TO THI FINANCIAL STATEMEI4T5 {rontlnued)
FOR THE YEAR RNDED 31 DE¢EMNER 21111
10. A14ALYSJS OF STAFF COSTS, TRIJSTRE REMVNERATIOM AND EXPENSES AND
THE COST OF KEY MANAGeMENT peRSONNEL
The tharlty ernployed staff durlno thls or the prevlous flnanchl yeèr.
11. DfRÉcfoRS ANO OTHER RELATED PARTIES
Na payments we¥8 mad6 to dlrertors or any persons confflect£d wlth them durlng thls A￿ancIal perfod. ND
rnaterlal tr6n5artion took pljce btheen the •rganlSa￿¢n and a dlrertor or any person cornnectEd wlth them.
Durlnq the nnanclnl year. volunteers w•re r8lmbursed fvr Iteffls puthè$•d cn beh•lf of th• cha¥*y.
12. RX5K ASSESSMEWT
The dlrectors advely revlew the rniJor rlsks whlth the chzrfty f3¢e$ on a reoulèr b•sls and bellivtt that
malntalnln9 the free reserve8 Statelj, comblned wlth th¢ annual the control$ over key nnéTrcl•l
8Y5tem8 cèrrled out on an annual bas15 wlll provldo ¥ufflc5ent re$ouiee5 In the event of adverse eondltlons.
Yhe dlrectors have a190 exarnlned other oper8tlonèl and buslness rlgkg whlch théy face and conflrm that
thy have ?st*ll¥hqd system$ to mltlgate the $1gnincart r￿ks, Further dètsll 18 provlded In the DlrecWB
nual Re00rt.
13. RE$ER¥ES POLICY
The dlr•ctor$ hèvi con51dered th¢ le¥81 of reseNes ¢h•y wlsh to ret45n, approprfats to tho charlty's n*•ds.
Th1$ IS bJEed on the charty'j slz• and the Ilvel or financ￿1 comm1tments tt•ld. Tho dlrertor5 11rn t• en¥ura
the chorfty Wlll b¢ •bl¢ tc contlnue to fulfll Its chorftible oblecyves even It there l¥ • temporary 5hgrt1•ll In
In¢omi or unexperttd thxptndlture. Th¢ dlr•ctors wiii endtavcur n¢t to Set a55de funds unnecessarfly. rh
ollty li dqscrlbed In mor• detall In the dlr•rtgrs report.
14. PUBLIC BENEPIT
The charlty Jcknowledges Its requllement to demonstrate cltbrfy that It rnU5¢ hpvt ¢harStablè purp05e5 or
'alffl￿ that )r• for the publlc bonoflt. Oetalls ol how the ch4dty hag a¢hlevtd thls ar• provlded In the
dlreLtor5 report. Th• dlrectors eonflrm th•t they ga141 due regard to rh• Charfty Cunmlsslon guldonc•
on publlc benent beforq dtcldlng what •edvJtles ihe ¢h#rfty should undertokn.
IS. EVENTS AFfER ThP END OF THE REPORTING peRfOD
Theré artr •v•nti that requlre d16É1osur•.
15