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2022-12-31-accounts

Trustees' Annual Report for the period

Period start date Period end date 01 January 2022 31 December 2022 From To

Section A Reference and administration details

Charity name THE LOHANA MAHAJAN (UK) TRUST

Other names charity is known by None Registered charity number (if any) 1105534 Charity's principal address C/O Wasp's Rugby Ground, Repton Avenue, Sudbury Wembley, Middlesex Postcode HA0 3DW

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20		 Trustee name Office (if any) Dates acted if not for whole
**year **		 Name of person (or body) entitled
to appoint trustee (ifany)
DHIREN GADHIA Not Applicable Not Applicable Not Applicable
MAHENDRA
GOKANI		 Not Applicable Not Applicable Not Applicable
GIRISH MASHRU Not Applicable Not Applicable Not Applicable

Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year

TAR

March 2012

1

Names and addresses of advisers (Optional information)

Type of adviser Name Address

Name of chief executive or names of senior staff members (Optional information)

Section B Structure, governance and management

Description of the charity’s trusts

MEMORANDUM AND ARTICLES OF ASSOCIATION INCORPORATED 5 Type of governing document AUGUST 2004 (eg. trust deed, constitution) Association consisting of 3 Trustees How the charity is constituted

(eg. trust, association, company) Trustees are appointed or reappointed at the Annual General Meeting. Trustee selection methods

(eg. appointed by, elected by)

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

Attend seminars and training as and when deemed necessary. • Attend meetings and invite trustees from other charity organisations policies and procedures Networking with trustees and members from charitable organisations. adopted for the induction and training of trustees; Regular references to publications from Charity Commission website.

NCGO (National Congress of Gujarati Organisations), Mahatma Gandhi Foundation (UK), International Siddhashram Shakti Centre, Sardar Patel Memorial Society (SPMS) and other religious institutions.

Section C Objectives and activities

For such charitable purposes as the directors may from time to time agree upon for the benefit of the Hindu Community and other members of the public, in particular but not exclusively by:-

TAR

March 2012

2

Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)

Additional details of objectives and activities (Optional information)

TAR

March 2012

3

You may choose to include further statements, where relevant, about:

To apply and secure grants as and when available and deemed relevant, about: necessary by the trustees. The charity has not taken any grants from the • policy on grant making; Lottery Fund. • policy programme related The charity has no long term investments. Our funds are held in bank investment; accounts.

Assist the Charity on event and Hindu festival days, feed and distribute food to the devotees, organise stock room, design event posters and as and when assistance is required. We encourage all members of our charity to be involved in voluntary activities and share their skills with others.

Section D Achievements and performance

TAR

March 2012

4

Section D Achievements and erformance p

Summary of the main achievements of the charity during the year

TAR

March 2012

5

Section E Financial review

Brief statement of the charity’s policy on reserves

To reinvest and utilise the reserves for :-

Details of any funds materially in deficit

None

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

Donations, Hire of hall facilities for various events, weekly religious events and sponsorship appeal for events, appliances and any other Items.

Section F Other optional information

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

G. Mashru Signature(s) D.Gadhia Girish Mashru Full name(s) Dhiren Gadhia Position (eg Secretary, Chair, Trustee Trustee etc)

TAR

March 2012

6

Dale 23rd September 2023. TAR Mar¢h 2012

Registered number: 05198651 Charity number: 1105534

THE LOHANA MAHAJAN (UK) TRUST

ACCOUNTS FOR THE YEAR ENDED 31/12/2022

Prepared By: JK Shah Accountants 572-574 Romford Road Manor Park London E12 5AF

THE LOHANA MAHAJAN (UK) TRUST

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/2022

TRUSTEES

Dhiren GADHIA Mahendra GOKANI Girish MASHRU

SECRETARY

Dhiren GADHIA

REGISTERED OFFICE

C/O Wasp's Repton Avenue Sudbury Wembley Middlesex HA0 3DW

COMPANY NUMBER

05198651

CHARITY NUMBER 1105534

ACCOUNTANTS

JK Shah Accountants 572-574 Romford Road Manor Park London E12 5AF

page 1

THE LOHANA MAHAJAN (UK) TRUST

ACCOUNTS FOR THE YEAR ENDED 31/12/2022

CONTENTS

Page
Report of the Trustees 3
Independent Examiner's Statement 6
Accountant's Report 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Accounts 11 to 16
Detailed Statement of Financial Activities 15

page 2

THE LOHANA MAHAJAN (UK) TRUST

FOR THE YEAR ENDED 31/12/2022

TRUSTEES' REPORT

The trustees present their report and accounts for the year ended 31/12/2022

PRINCIPAL ACTIVITIES

The principal activity of the charity in the year under review was Activities Of Religious Organizations .

STRUCTURE GOVERNANCE AND MANAGEMENT

THE LOHANA MAHAJAN (UK) TRUST is constituted as a charitable trust registered with the Charity Commission in May 2009 under charity number 1105534.

Policies and procedures adopted for the induction and training of trustees

Attend seminars and training as and when deemed necessary. Attend meeting and invite trustees from other charity organisations. Networking with trustees from charitable organisations. Regular references to publications from Charity Commission website.

Charity's Organisational Structure

Lions Club of Kingsbury, Religious organisations and Voluntary bodies.

Relationship with any related parties

NCGO (National Congress of Gujarati Organisations), Mahatma Gandhi

Foundation (UK), International Siddhashram Shakti Centre and other religious institutions.

Risk Management

Racial hate crimes and Drug abuse in local and surrounding areas. Work with neighbourhood watch, Local councils and the Police authorities. Regular review of risk matrix and ensure that systems and arrangements are in hand to manage the risks identified by the trust.

Objectives and activities

The objectives of the charity are set and are summarised as follows:

For such charitable purposes as the directors may from time to time agree upon for the benefit of the Hindu Community and other members of the public, in particular but not exclusively by:

1) The establishment of facilities for healthy sports, recreation and other leisure-time activities in the interests of social welfare with a view to improving the conditions of life of individuals who have need of such facilities by reason of their youth, age, infirmity or disability, financial hardship or social circumstances.

2) The relief of poverty, hardship and distress amongst members of the Hindu Community, who are in need of such relief by reason of their youth, age, infirmity or economic circumstances.

page 3

THE LOHANA MAHAJAN (UK) TRUST

FOR THE YEAR ENDED 31/12/2022

TRUSTEES' REPORT

3) The advancement of public education including advancing the public's education in Hindu religion, culture and arts as well as in Hindu heritage and culture to all, without discriminating on the basis of caste, creed or religion.

4) The advancement of the Hindu religion.

Policy on grant making

To apply and secure grants as and when available and deemed necessary by the trustees. The charity has not taken any grants from the Lottery Fund.

Policy programme related investment

The charity has no long-term investments. Our funds are held in bank accounts.

Contribution made by volunteers

Assist the trust on event and Hindu festival days, feed and distribute food to the devotees, organise stock room, design event posters and as and when assistance is required. We encourage all members of our charity to be involved in voluntary activities and share their skills with others.

Achievements and performance

1) Organised Coach Trip within UK.

2) Held religious musical evening and events for the benefit of the devotees.

3) On average, provide food to more than 150,000 people, a year and increasing compared to pre-covid era.

4) Extended assistance to families during time of grief, hardship and bereavement.

5) Introduced Yoga classes for the health benefit of the community, devotees and neighbourhood.

6) Continued with language (Gujarati) classes and introduced religious teachings for youth.

7) Held funeral rituals and wake ceremonies at the premises and also at devotee's residence and preferred locations.

8) Invited speakers from different religion from local and overseas institutions to promote culture and current topics of interest and especially to bring awareness of racial harassment and bullying etc.

9) Organised medical seminars and free diabetic screening by professional bodies.

10) Held Community meetings with local leaders, councillors and neighbourhood groups.

11) Organised sponsored religious talks (Katha) at the premises.

page 4

THE LOHANA MAHAJAN (UK) TRUST

FOR THE YEAR ENDED 31/12/2022

TRUSTEES' REPORT

12) Introduced live cooking and continued with outside catering orders.

13) Usage of the premises for councillor's meeting and polling station during elections.

14) Continued refurbishment projects - Lighting, extended dining hall, toilet and other areas (as necessary).

Financial review

To reinvest and utilise the reserves for: -

1) Major building works (2) Renovations (3) Repairs (4) CCTV security System (5) fencing (6) Maintain sports ground and as deemed necessary (7) Car park and (8) Alarm system etc.

2) Charity's policy is to hold enough funds to meet operating costs and to enhance community activities and programmes.

3) Donations, Hire of hall facilities for various events, weekly religious events and sponsorship appeal for events, appliances and any other items.

4) Achieving most of the objectives except for sports & leisure facilities.

5) To date, the charity has no long-term investments. Our funds are held in various bank accounts. Any future investments will be after consultation and professional advice provided to the trust.

The report was prepared in accordance with the special provisions within Part 15 of the Companies Act 2006.

This report was approved by the Board of Trustees on 27/09/2023

Dhiren GADHIA

Trustee

page 5

THE LOHANA MAHAJAN (UK) TRUST

INDEPENDENT EXAMINER'S STATEMENT

FOR THE YEAR ENDED 31/12/2022

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE LOHANA MAHAJAN (UK) TRUST

I report on the accounts of the company for the year ended 31/12/2022 .

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The 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 needed. The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of Chartered Certified Accounts & Registered Auditors .

Having satisfied myself that the charity is not subject to an audit under company law and is eligible for independent examination, it is my responsibility to:

BASIS OF INDEPENDENT EXAMINERS STATEMENT

My examination was carried out in accordance with 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.

page 6

THE LOHANA MAHAJAN (UK) TRUST

INDEPENDENT EXAMINER'S STATEMENT

FOR THE YEAR ENDED 31/12/2022

INDEPENDENT EXAMINERS 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

...................................................

Date: 27/09/2023

JK Shah Accountants 572-574 Romford Road Manor Park London E12 5AF

page 7

THE LOHANA MAHAJAN (UK) TRUST

ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE UNAUDITED ACCOUNTS OF THE LOHANA MAHAJAN (UK) TRUST, FOR THE YEAR ENDED 31/12/2022

In order to assist you to fulfill your duties under the Companies Act 2006, we have prepared for your approval the accounts of THE LOHANA MAHAJAN (UK) TRUST for the year ended 31/12/2022 as set out on pages - to (1) from the company's accounting records and from information and explanations you have given us.

As a practising member of the Chartered Certified Accounts & Registered Auditors, we are subject to its ethical and other professional requirements which are detailed on their website.

This report is made solely to the Board of Directors of THE LOHANA MAHAJAN (UK) TRUST, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of THE LOHANA MAHAJAN (UK) TRUST and state those matters that we have agreed to state to the Board of Directors of THE LOHANA MAHAJAN (UK) TRUST, as a body, in this report, in accordance with the requirements of the Chartered Certified Accounts & Registered Auditors as detailed on their website. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than THE LOHANA MAHAJAN (UK) TRUST and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that THE LOHANA MAHAJAN (UK) TRUST has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profitability of THE LOHANA MAHAJAN (UK) TRUST. You consider that THE LOHANA MAHAJAN (UK) TRUST is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of THE LOHANA MAHAJAN (UK) TRUST. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

JK Shah Accountants 572-574 Romford Road Manor Park London E12 5AF

27/09/2023

page 8

THE LOHANA MAHAJAN (UK) TRUST

Statement of Financial Activities for the year ended 31/12/2022

Income
Income from generated funds
Donations and legacies
Other trading activities
Total Income and endowments
Expenses
Costs of generating funds
Expenditure on Raised funds
Expenditure on Charitable activities
Total Expenses
Net gains on investments
Net Income
Gains/(losses) on revaluation of fixed assests
Net movement in funds:
Net income for the year
Total funds brought forward
Net funds carried forward		 Unrestricted
funds
£
333,759
16,400
350,159
23,506
247,243
270,749
79,410
79,410
1,357,824
1,437,234		 Restricted
funds
£
-
-
-
-
-
-
-
-
-
-		 2022
Total
£
333,759
16,400
350,159
23,506
247,243
270,749
79,410
79,410
1,357,824
1,437,234		 2021
Total
£
162,446
16,565
179,011
12,889
220,565
233,454
(54,443)
(54,443)
1,412,267
1,357,824

This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities

page 9

THE LOHANA MAHAJAN (UK) TRUST

BALANCE SHEET AT 31/12/2022
Notes
FIXED ASSETS
Tangible assets
4
CURRENT ASSETS
Debtors (amounts falling due within one year)
5
11,585
Debtors (amounts falling due after more than one year)
5
6,833
Cash at bank and in hand
211,508
229,926
CREDITORS: Amounts falling due within one year
6
552,519
NET CURRENT LIABILITIES
TOTAL ASSETS LESS CURRENT LIABILITIES
CREDITORS: Amounts falling due after more than one year
7
PROVISIONS FOR LIABILITIES
8
NET ASSETS
CAPITAL AND RESERVES
Unrestricted funds
10
General fund		 2022
£
2,768,833
11,585
6,833
159,661
178,079
549,184
(322,593)
2,446,240
1,008,528
478
1,437,234
1,437,234
1,437,234		 2021
£
2,768,255
(371,105)
2,397,150
1,039,146
180
1,357,824
1,357,824
1,357,824

For the year ending 31/12/2022 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the board of trustees on 27/09/2023 and signed on their behalf by

.............................

Dhiren GADHIA Trustee

page 10

THE LOHANA MAHAJAN (UK) TRUST

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31/12/2022

1. ACCOUNTING POLICIES

1a. Basis Of Accounting

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.

1b. Change In Accounting Policy

In preparing the financial statements for the current year, the company has adopted the following Financial Reporting Standards:

-Financial Reporting Standard for Smaller Entities (effective January 2015 ).

The adoption of new accounting standards has not resulted in any adjustments to the results of the company in either this year or the previous year.

1c. Incoming Resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

1d. Resources Expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

1e. Allocation And Apportionment Of Costs

All costs relate to the single activity of the charitable company and are recognised accordingly.

1f. Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Designated funds are funds set aside by the trustees out of unrestricted general funds for the specific future purposes or projects.

page 11

THE LOHANA MAHAJAN (UK) TRUST

1g. Cash Flow Statement

The Company is exempt from including a statement of cash flows in its accounts in accordance with Financial Reporting Standard for Smaller Entities (effective January 2015).

1h. Depreciation

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Plant and Machinery 20%
Fixtures and Fittings 20%
Equipment 20%

1i. Pension Costs

The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

2. EMPLOYEES

2022 2021
No. No.
Average number of employees 5 -
3. PENSION CONTRIBUTIONS
2022 2021
£ £
Pension contributions 595 -
595 -

page 12

THE LOHANA MAHAJAN (UK) TRUST

4. TANGIBLE FIXED ASSETS

Cost
At 01/01/2022
Additions
At 31/12/2022
Depreciation
At 01/01/2022
For the year
At 31/12/2022
Net Book Amounts
At 31/12/2022
At 31/12/2021
5. DEBTORS
Amounts falling due within one year:
Trade debtors
Other debtors
Amounts falling due after more than one year:
Long term debtor
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Bank loans and overdrafts
Taxation and social security
Other creditors		 Land
And
Buildings
£
3,165,400
-
3,165,400
418,603
-
418,603
2,746,797
2,746,797		 Plant and
Machinery
£
8,859
-
8,859
8,826
7
8,833
26
33		 Fixtures
and
Fittings
Equipment
£
£
42,939
13,498
-
5,650
42,939
19,148
27,676
7,336
3,053
2,012
30,729
9,348
12,210
9,800
15,263
6,162
2022
£
10,585
1,000
11,585
6,833
6,833
2022
£
126,580
909
425,030
552,519		 Total
£
3,230,696
5,650
3,236,346
462,441
5,072
467,513
2,768,833
2,768,255
2021
£
10,585
1,000
11,585
6,833
6,833
2021
£
130,000
1,055
418,129
549,184

page 13

THE LOHANA MAHAJAN (UK) TRUST

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
Bank loans and overdrafts
8. PROVISIONS FOR LIABILITIES
Pensions		 2022
£
1,008,528
1,008,528
2022
£
478
478		 2021
£
1,039,146
1,039,146
2021
£
180
180

9. LIMITED BY GUARANTEE

The company is limited by guarantee and does not have a share capital. Each member gives a guarantee to contribute a sum not exceeding £, to the company should it be wound up. At 31/12/2022 there were members.

10. UNRESTRICTED FUNDS

General fund
11. RESTRICTED FUNDS		 Brought
forward
£
1,357,824
1,357,824
Brought
forward
£		 Incoming
resources
£
350,160
350,160

Incoming
resources
£		 Outgoing
resources
£
(270,750)
(270,750)

Outgoing
resources
£		 Transfers
£
-
-

Transfers
£		 Carried
forward
£
1,437,234
1,437,234

Carried
forward

£

page 14

THE LOHANA MAHAJAN (UK) TRUST

Incoming Resources

for the year ended 31/12/2022

Incoming resources
Incoming resources from generated funds		 2022
£
333,759
16,400
350,159		 2021
£
162,446
16,565
179,011

page 15

THE LOHANA MAHAJAN (UK) TRUST

Expenses for the year ended 31/12/2022

Expenses
Costs of generating funds
Costs Of Generating Voluntary Income
Materials
Charitable Activities
Resources Expended Charitable Activities 5
Water rates
Heat and light
Cleaning
Repairs and renewals
Wages - regular
Wages - casual
Pension contributions
Staff welfare
Motor expenses - fuel and oil
Accountancy fees
Professional fees
Insurance
Stationery & office supplies
Telephone
Security costs
Bank charges
Interest on loans repayable within 5 years
Sundry expenses
Depreciation of plant and machinery
Depreciation of fixtures and fittings
Depreciation of equipment
Governance Costs
Other direct expenses		 2022
£
23,506
23,506
23,506
692
1,919
22,518
7,746
17,547
99,320
-
595
-
-
1,440
8,750
7,872
596
1,578
-
1,555
46,799
-
7
3,053
2,012
223,999
23,244
23,244
270,749		 2021
£
12,889
12,889
12,889
1,086
2,486
18,730
5,558
63,932
52,958
1,320
-
6,000
8,145
1,320
3,388
7,343
134
2,928
652
1,452
32,841
1,123
8
3,816
1,541
216,761
3,804
3,804
233,454

page 16

THE LOHANA MAHAJAN IUKI TRusr INDEPENDENY EXAMINER'S STATEMENT FOR ThE YEAR ENDED 31112ll022 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TbE LOHANA klAHAJAN IUKI TRUST 118PCrt acc￿lntS of Ihe company the endÈd 3111212022. RESPECTIVE RESPONSI8ILmES OF TRUSTEES AND EXAMINER The trus￿e$ (who aro 11150 Ihe diTeclors ol the wmpany foi Ih(t purposes of wmpany lawl afe responsib￿ for the preparation of the atcounts. The Iru81&8s consider Ihal an audil Is nol rÈqUi￿d lor this year under seclion 144121 ol the Charities Aci 2011 Ilho 2011 Atll and that an independent examinabm Is nee(led. The charitys gross incLYDe exceeded £250.0￿ and l am qualified io undèrtake the exarninalion by beng a qUa￿fIed rnerr￿er of Chartered Certif￿￿ Accounts & Registered AudilNS. Having satisfied myself IhBt lh8 ch8nly15 s￿'e￿ lo an audil under cornpany law Is elKJib￿ k indeptrndenl examiDaiK>n, il IS my responsibility lo", - examinfr the a¢¢ounls under se¢tk)n 145 of 2011 ￿1". - folbw the procedurès kid d(w) In the wÈral Di￿￿￿￿￿$ wen by Ihe Ch￿ty cornrr45s￿ under sectDn 14515llbl of the 2U11 Acl., - slate whelher paib'cul¥ maltws have to my allentiLffi. BASIS OF INDEPENDENT EXAMINER5 STATEMENT My examination was r2riied out in accudance with geneial tx.recthN￿ wen by Ihe Charity Commis&tsn. An exarnlnalion includes a r8view of the accounting records kept by Ihe charity arml a eompari9)n of IIE presented Mrilh those Tecord6. It 80 inclJd8S considcralion of any ￿n￿Su01 Iioms or dLSdosures in the 8¢ts)unLS, and sepking ex￿ana1￿5 from you as Iruslees concerniry any such matters. The prcc&lur6s undertaken do NJI provide au the évK*nco thai ￿¥￿1￿ be requir￿ in an a￿41. and consequeDlly no opinim is given 8s lo wh8llEr Ihe acu>unls presènl a Irue 3TKJ tair viw the Few>rt 15 limiled lo tfv)se rnatters sel oul in the sL414Tneiil ￿ek)w. page 6

THE LOHANA MAWAhl IUKI YRUST INDEPENDENT EXAMINER'S STATEMENT FOR THE YEAR ENDED 3111212022 INDEPENDENT EXAMINERS STATEMEI In connection with rny eXarnIna￿n, rnattet has come to my att￿b[￿l.. Illwhi¢h giv85 me reasonable cwse bdieve that in anyrnarerial respci the requiremenlS-. - to keep accr41rTti￿ recuds in accordance wilh sedion 386 01 the Con7panies Ad 2006., and - to pr8pare awounls acc(d wth th8 accounling rÈcNds, conyty ilh Ihe acoxjnling requiremwls of s8CtK>n 396 of th8 Comp8nies Act 2￿)6 8nd wlth the nth¢)ds and sta181￿1 of Rec4)i￿ended PTacttt.' A(xWntI￿ and Rer*¥tlng by Ghariliès have not been tnetr. or 121 lo which, in my (¥)ITri￿, altenJM shcKJkl be in order ID enaNe a tThlwstandiw of th8 attOUDts to be r&athed Da18'. 2710912023 JK Shah A¢¢ountants 572-574 Romfor¢J Road Ma)or Park LONI E125AF page 7