2025-09-30-accounts - Bhagwan Shree Lakshmi Narayan Dham (UK)

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Charity registration number: 05574642

BHAGWAN SHREE LAKSHMI NARAYAN DHAM (UK) TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Alchemy Financial Solutions Limited

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Bhagwan Shree Lakshmi Narayan Dham (UK) Contents

	Page
Trustees' Report	1—3
Independent Examiner's Report	4
Statement of Financial Activities	5
Statement of Financial Position	6
Notes to the Financial Statements	7—10
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities	11

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Bhagwan Shree Lakshmi Narayan Dham (UK) Trustees' Report For The Year Ended 30 September 2025

The trustees present their report and the financial statements for the year ended 30 September 2025.

Objectives and Activities

Aims and Objectives

Objectives and visionary statement

Bhagwan Shree Lakshmi Narayan Dham (UK) is a charity operating under the global spiritual leadership of His Holiness Brahmrishi Shree Kumar Swami Ji, widely known as Gurudev. He has devoted his life to advancing the message of peace, compassion, love and humanity among people of all faiths, backgrounds and beliefs, including those of no faith. Grounded in the principles of human welfare and multifaith harmony, Gurudev’s work has been shaped by the guidance of his spiritual Guru and by the study and translation of ancient scriptural teachings, which he continues to share for the benefit of the wider population through a range of global platforms.

Through this extensive international outreach, Gurudev has promoted equality, fellowship and spiritual harmony across a spectrum of religions, cultures and communities. Conventions held across Europe, Asia, North America, Africa and the Middle East have provided important opportunities to share teachings centred on equality, inner peace and liberation from physical and mental distress. These events continue to attract broad and diverse audiences, including academics, public figures, artists, civil servants, healthcare professionals and scientists.

The charity’s continued ambition is to deliver approximately fifty conventions globally each year, including programmes across Europe and in regions as far as Australia and New Zealand. Europe and the United Kingdom remain important centres of activity, with approximately six conventions typically being held there each year. Through live global broadcasting and streaming, these events reach hundreds of thousands of followers and extend the charity’s impact through a well

established and experienced support network.

Following the global Covid-19 pandemic, BSLND UK has remained focused on restoring and strengthening its core support services. Against a backdrop of continued economic uncertainty in the United Kingdom and internationally, the charity recognises an increasing need to provide a stable platform for humanitarian welfare and community support. During the 2024–2025 financial year, the charity continued to realign resources and funding, which necessarily limited the number of conventions delivered during the period.

Key Objectives

Review and strengthen the processes supporting current business continuity planning (BCP) to reduce the risk of major future disruptions or external events adversely affecting the charity’s routine operations and services.

• Evaluate opportunities for outsourced marketing support in order to increase awareness of the charity and its activities, including:

Organising and promoting conventions in order to extend the reach of His Holiness’s teachings, including:
Identifying new locations across Europe and assessing opportunities for expansion in the USA in response to demand from local communities and followers of other spiritual organisations.
Expanding the UK head office premises and strengthening staffing capacity, including the development of:
A structured staff framework covering induction, training and professional development.
Continuing to strengthen the trustee committee and to consult with His Holiness on the development of new facilities at the UK head office site, including:
Enhanced facilities, including larger premises for yoga practice and teaching, a convention hall for sermons, and a dedicated space to support charitable and fund-raising events.

• Assessing the financial viability of these plans in order to support future forecasting, sustainability and organisational development.

Structure, governance and management of BSLND (UK)

The charity operates as part of a wider global structure and maintains head offices in several key locations. The UK entity is incorporated as a company limited by guarantee in England and Wales and is also registered within the UK Charity Commission, as set out below:

BSLND (UK) - Registered Charity number: 1113347 Registered Company number: 05574642 Little Paddocks, Windsor Road, Water Oakley, Windsor, Berkshire, SL4 5UJ Head office contact: 01628 770041 - 01628 628683 Head office mobile team contact: 07553 375566 - 07448 154562 Email: BSLND@hotmail.com - W: www.cosmicgrace.org

The Patron and spiritual head of the charity is His Holiness Brahmrishi Shree Kumar Swami Ji. In addition to the important contribution made by its volunteer trustees, the charity employs a member of staff who delivers sermons and religious and educational lectures to devotees and the wider public throughout the year.

The charity currently has three appointed trustees, two of whom also serve as directors. Collectively, they are responsible for overseeing the organisation’s governance and management, including its charitable activities, financial stewardship, strategic planning, organisational development, operational delivery and future growth.

Appointed trustees are as follows:

...CONTINUED

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Bhagwan Shree Lakshmi Narayan Dham (UK) Trustees' Report (continued) For The Year Ended 30 September 2025

Aims and Objectives - continued

Mr Sanjeev Sharma (joined April 2024)
Mr Mohanbhai Vallabhai Mistry (joined Sep 2018)
Mr Navin Pal (joined Sep 2014)

The contribution made by volunteers remains invaluable to the effective operation, management and development of the charity. Their commitment supports day-to day activities and provides important operational oversight. All significant decisions and matters of accountability, however, remain subject to the approval of the Patron, in keeping with the responsibilities associated with that role.

Key Goals and Achievements for 2024–2025

· Continued to strengthen organisational resilience in the aftermath of the global Covid-19 (coronavirus) pandemic.

Reviewed and strengthened the processes supporting current business continuity planning (BCP) in order to reduce the risk of future disruptions adversely affecting routine charity operations and services.

· Maintained at least two lead volunteers at the UK head office to oversee day-to day operations and logistics, while undertaking preliminary work to inform future staffing expansion.

· Undertook a review of administrative arrangements at the UK head office and implemented clearer systems defining key responsibilities and the segregation of roles.

Introduced more structured systems, guidance and processes to support daily activities and provide clearer distinction between office administration and spiritual activities.
Strengthened financial record-keeping by establishing a clearer documented audit trail for income and expenditure at the UK head office, together with the necessary supporting documentation.

· Streamlined banking processes through updated methods of operation, thereby improving security, transparency and the overall effectiveness of financial management.

Reference and Administrative Details

Trustees

Mr Navin Pal MR Sanjeev Sharma Mr Mohanbhai Mistry

Charity Number

05574642

Principal Address

Little Paddocks Windsor Road Water Oakley Windsor SL4 5UJ

Independent Examiner

Inderjot Matharu Alchemy Financial Solutions Limited ACCA CIMA 19 Edinburgh Drive Staines upon thames Surrey TW18 1PJ

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Bhagwan Shree Lakshmi Narayan Dham (UK) Trustees' Report (continued) For The Year Ended 30 September 2025

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr Navin Pal Trustee 29/06/2026

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Bhagwan Shree Lakshmi Narayan Dham (UK) Independent Examiner's Report to the Trustees of Bhagwan Shree Lakshmi Narayan Dham (UK) For The Year Ended 30 September 2025

I report to the trustees on my examination of the accounts of Bhagwan Shree Lakshmi Narayan Dham (UK) (the Trust) for the year ended 30 September 2025.

Responsibilities and Basis of Report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Inderjot Matharu 29/06/2026 Alchemy Financial Solutions Limited ACCA CIMA 19 Edinburgh Drive Staines upon thames Surrey TW18 1PJ

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Bhagwan Shree Lakshmi Narayan Dham (UK) Statement of Financial Activities For The Year Ended 30 September 2025

Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 EXPENDITURE ON: Raising funds 5 NET EXPENDITURE NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 13	2025 Unrestricted funds £ 110,403	2024 Unrestricted funds £ 162,061
	(120,174)	(211,355)
	(9,771)	(49,294)
	(9,771) 74,194	(49,294) 123,488
	64,423	74,194

The notes on pages 7 to 10 form part of these financial statements.

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Bhagwan Shree Lakshmi Narayan Dham (UK) Statement of Financial Position As At 30 September 2025

Notes FIXED ASSETS Tangible Assets 10 CURRENT ASSETS Debtors 11 Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 12 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Unrestricted Funds TOTAL FUNDS 13 On behalf of the board Mr Navin Pal Trustee 29/06/2026	2025 Unrestricted funds £ 4,277	2024 Total funds £ 4,614
	4,277 - 61,189	4,614 2,779 75,860
	61,189 (1,043)	78,639 (9,059)
	60,146	69,580
	64,423	74,194
	64,423	74,194
	64,423	74,194
	64,423	74,194

The notes on pages 7 to 10 form part of these financial statements.

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Bhagwan Shree Lakshmi Narayan Dham (UK) Notes to the Financial Statements For The Year Ended 30 September 2025

1. General Information

Bhagwan Shree Lakshmi Narayan Dham (UK) is a charitable incorporated organisation registered with the Charity Commission, registered charity number 05574642. The principal address is Little Paddocks Windsor Road, Water Oakley, Windsor, SL4 5UJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.

The charity is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	20%
Fixtures & Fittings	20%
Computer Equipment	20%

2.4. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.5. Taxation

The charity is exempt from tax as all its income is charitable and applied for charitable purposes.

3. Income from Donations and Legacies

Donations and gifts 4. Net Income/(Expenditure) The net expenditure is stated after charging/(crediting): Depreciation of tangible fixed assets - owned	2025 Unrestricted funds £ 110,403	2024 Unrestricted funds £ 162,061
	2025 £ 1,069	2024 £ 1,154

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Bhagwan Shree Lakshmi Narayan Dham (UK) Notes to the Financial Statements (continued) For The Year Ended 30 September 2025

Activities undertaken directly £ 7,299	Support costs (see note 6) £ 112,875	2025 Total £ 120,174
Activities undertaken directly £ 20,414	Support costs (see note 6) £ 190,941	2024 Total £ 211,355
	2025 £ 6,688	2025 Raising funds £ 75,390 15,391 21,025 1,069
		112,875
		2024 Raising funds £ 108,377 11,964 69,446 1,154
		190,941
		2024 £ 3,840

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Bhagwan Shree Lakshmi Narayan Dham (UK) Notes to the Financial Statements (continued) For The Year Ended 30 September 2025

8. Staff Costs

Staff costs were as follows:

Wages and salaries Other pension costs	2025 £ 75,390 1,655 77,045	2024 £ 96,029 -
		96,029

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

9. Average Number of Employees

Average number of employees during the year was: 1 (2024: )

10. Tangible Assets

Motor Vehicles £ 12,997 -	Fixtures & Fittings £ - 732	Fixtures & Fittings £ - 732	Computer Equipment £ 3,749 -	Total £ 16,746 732
12,997	732		3,749	17,478
10,782 443	- 146		1,350 480	12,132 1,069
11,225	146		1,830	13,201
1,772	586		1,919	4,277
2,215		-	2,399	4,614
			2025 £ - 2025 £ 1,043 - - 1,043	2024 £ 2,779
				2024 £ - 4,686 4,373
				9,059

11. Debtors

12. Creditors: Amounts Falling Due Within One Year

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Bhagwan Shree Lakshmi Narayan Dham (UK) Notes to the Financial Statements (continued) For The Year Ended 30 September 2025

13. Movement in Funds

As at 1 October 2024 £ 74,194	Income £ 110,403	Expenditure £ (120,174)	As at 30 September 2025 £ 64,423
74,194	110,403	(120,174)	64,423
As at 1 October 2023 £ 123,488	Income £ 162,061	Expenditure £ (211,355)	As at 30 September 2024 £ 74,194
123,488	162,061	(211,355)	74,194

14. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

2025	2024
£	£

15. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure, except for those disclosed in the Transactions with Trustees note.

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Bhagwan Shree Lakshmi Narayan Dham (UK) Detailed Statement of Financial Activities For The Year Ended 30 September 2025

INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts EXPENDITURE ON: Raising funds Employers pensions Conference Hall Hire Bank charges Wages and salaries Travel and subsistence expenses Subsistence expenses Rates Light and heat Water rates Repairs and maintenance Premises insurance Vehicle running costs Computer and IT consumables Printing, postage and stationery Telecommunications and data costs Telecast programmes Independent examiner's fees Bank charges Sundry expenses Depreciation of motor vehicles Depreciation of fixtures and fittings Depreciation of computer equipment NET EXPENDITURE	2025 Total funds £ 110,403	2024 Total funds £ 162,061
	110,403	162,061
	110,403 (1,655) (5,644) - (75,390) - - (7,126) (4,346) (950) (1,333) (1,636) - (180) (2,248) (2,688) (7,229) (6,688) (1,289) (703) (443) (146) (480)	162,061 - (20,411) (3) (96,029) (9,689) (2,659) (6,415) (5,174) - (375) - (650) (2,831) (4,764) (2,529) (54,183) (3,840) - (649) (554) - (600)
	(120,174)	(211,355)
	(120,174)	(211,355)
	(9,771)	(49,294)

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