Charity Registered No's 1115370 SC041991 PATANJALI YOG PEETH (UK) TRUST Trustees Report and Unaudited Accounts 31 March 2025
PATANJALI YOG PEEfH {UK) TRUST Report and accounts Contents Pagè Leg81 and adrnlnlstrative infomiati Trustees, Report Statement of Trustees, responslbilities Independent Examiners Report Slalemant of financial actNItI8s Balance sheet Notss to the accounts 9-12
PATANJALI YOG PEETH (UK) TRUST LEGAL AND ADMINISTRATIVE INFORMATION Trustees Swami Ramdev Maharaj Acharya Balkrishna Sunlts Poddar Charlty Numbèrs 1115370 SC041991 Prlnclpal Address 40 Lambhlll Street Klnning Park Glassgow G411AU Indepondent Examlner DMH Accountancy Ltd 199 Clarkston Road Glasgow G44 3BS
PATANJALI YOG PEEfH (UK) TRUST TRUSTEES. REPORT The Trustees present thalr report and accounts for the Jear ended 31 March 2025. STRUCTURE. GOVERNANCE AND MANAGEMENT Constitutlon Patanjali Yog Peeth (UK) Trust (PYPT) is constituted as a charitsble trust registered with thé Charity Commisslon under charity number 1115370. It Is gov8med by a deed of trusl and conslitutes an unincorporatsd charty. Appolnlment of Trustees The management of the charity 18 the responsblllty of the TNstees who are elacte<l and Co- opted under the temis of the Trust Deed. Th8 Trustees who served during the year were: SvRmi Ramdev Maharaj Acharya Bal Krishna Sunlta Poddar All employe85 of the Trus( are subject to a Cm)inal Record Bureau (CRB) check in England and a Protecting Vulnerabl8 Groups (PVG) check In Scodand. Organl$atlonal structure and doclslon maklnB Sunita Poddar is the main Trustee in Ihe UK 88 other TnvJtees are based In Ind18. She oversees UK operation8 for the benefft of the Trust. The Trusts88 are responslble for Ihe general control and management of the Charlty. The Trustees give thelr tlme freely and recelve no remuneration or finarKlal benefits. To asslst in the smooth runnlng of the ¢harity the Trustses have Set up a number of sub commltt888 that help them overse8 certaln aspocls of the charitys Tk. Sub commlttees are currentty set up to coordinate th6 running of tree Yog classes throughout the UK and promote the recrultrnent of Yog teachers, Rlsk managoment The Trustees have assessed the major rfsks to whlch the charlty Is exposed, In particular those related to th8 operatlons and finances of the charity. and are satisfied that systems and procedures are In place io mttigate exposure to the major risks. OBJECTIVES AP4D ACTMTIES The Trust's objects are to promote health and wellbeing through the tsachlng and practice of yoga and rèlatad activities for the pubfic benefit across the United Kingdom. In planning ils acliv6tles for the year, the Trustee5 have had due regard to the Charity Commission's guidance on publlc benefiL
PATANJALI YOG PEETH (UK) TRUST TRUSTEES, REPORT ACHIEVEMENTS AND PERFORMANCE Review of Activities and Public Benefft During the year. the Trust conlinued to deliver Its core charitable activities in furtherance of its objectives. The Trust provided in excess of 200 yoga classes per wèek across the UK. These classes were dellvered both in person and anne. enabllng the Trust to reach a wlde and dlverse audlence and improvlng accessibilltyfor Individuals who may otherwise be unable to attend in- person sesslons. The activities supported partldpants. physlcal, mentsl and emotlonal wellbeing and contrlbuted to the promotlon of healthier Illestyrfe& In addllon to ts regular cla&8es. the Trust troduCed a programffle of health-r8lat8d VrkshopS and awareness sesslons delivered across the UK. These sessions were designed lo educatè and angage participants on a range of health and wallbeing topics and to further advance the Tru5f$ charltable purposes. On 21 Jun8 2024, the Trust markedlts 11th Intemattonal Day of Yoga. Over a kn-week perlod, more than 200 yoga classes and events were delivered nationwide. including In Glasgow. London, Ihe Mldlands and the North of England. These events engaged thousands of paruclpants and In¢yea88d public awarenes8 of the Trusvs charitable actlvlties. During the year, an experlenced JDga teacher from Haridwar, IrKlla, vlslted th8 UIL Wlth the support of thé Trust's members and tsacher5, a nallonwide programme of events was organised in locatlons ranglng from Glasgow to London. A number of these events recèlvèd television coverage, which assisted in raislng the profile of the Trust and promoting its charilable work. The Trust also organlsed a Level 3 training visit to Haridwar for exlstlng teachers and members. Participants had the opportunity to engage directly viith Swami Ramdev Ji and Acharya Balkrishna Ji. The Trustees consider Ihls activity to have provided valuable professlonal development, Improved teaching stsndards and str8nglhened th8 delivery of yoga wlthin UK communities. The Tmst continued to provide Ayf Lev811 teacher Irainlng durfng the year, supporting irKlividual8 wishlng to quallfy as yoga teachers and ntriling to Ihe SUStaSnablllty and expanslon of Ihe Trust's actlvltle$. Flnanclal revlew Incomlng resources for the year We £99,952 (2024- £61,515). Expenditure for the year wa5 £83.308 (2024- £40,155) which has led lo a surplus of £16.644 (2024 8urplus- £21,360). Re8erve8 policy The Trustees have èstablished 8 rwJerves polrcy under whlch thè Trust alms to maintsin unrestricted resérves equlval&nt to between three and SEX months. expendlture, excluding restrlcted and deslgnated funds. The Trustee8 consider Ihis level of reserves to be sufficient to mèet the Trust's ongolng obligations and to provid8 financial resilience in the event of an unexpected reduction in income. The reserves position remained in line with this policy throughout Iha year.
PATANJALI YOG PEEfH (UK) TRUST TRUSTEES. REpoirr PLANS FOR FUTURE PERIODS The Trust68s plan to expand the Assistsnl Teacher Tra5ning programrno and to increase the number of yoga classes dellvered across th6 UK. th the long-tern aim of establishing a class In every community hall and doubling the current level of provision. The Trust also Intends to furth8r develop Its work school-aged children, recognising th8 potential long-temi physlcal and menial health benefts. The Truste8s plan to strength8n partnérships with schools and educational organisations In order lo support the dellvery of yoga %lh1n educatlonal s8ttlng Sunita Poddar Trustee Dated: 1511212025
PATANJALI YOG PEETH (UK) TRUST STATEMENT OF TRUSTEES. RESPONSIBILrriES The Truslees presenl Ihelr report and aoUrts for the year endod 31 March 2025. The charity trustees are respon$ible for preparing an annual report and financial statements In accordance w5th applicabl6 law and United Kingdom Acwnting Standards {Unlt8d Kingdom Generally Accepted Accounting Practice). The law applicable to charitles In England and Wales r¢qulres the ¢hadty trusteos lo prepare financlal statam8nts for eaGh year which glve a true and fair view of the slate of affTS of the charity and of the Incoming resources and appll¢ation of resources of Ihe charity for that perlod. In preparfng the flnandal statements, the trustees are requlred to: - sélect suitable accounting policies and then apply them consi$tenty,' - observe the methods and prfnclple¥ In the Charitles SORP; - make ludgernents and esllmal8S that are reasonable and prudent: - state whether appllcable aGGountlng standards have bean fdEowod. subject to any malerfal dapartures disclosed and explalned In th8 financlal statements: - prepare the financlal stal6menls on the golng concom bas1$ unless It Is Snappropriato to presume that Ihe Chadty will conllnue in buslness. The trustees ar8 ffjsponslble for keeplng per aceounllrwJ records that dlsckise wilh reasonable a¢¢uracy at any tlme the flnan¢ial position of the charity and to enable them to ensure that the financlal statements Gomply wllh the Charities Act 2011. Ihe Charity {Accounts and Reports) Regulations 2008 , the Charities Accounts (S¢otland> Regualions 2006. the Charitio$ Trustaa and Investsment {SGotland) Act 2005. tho SORP for Charflles prnparing accounts under FRS102 and the provlslons of the Irust deed. They aro also responslblg for safeguardlng the assets of the charlty and hence tskln9 reasonable steps for the prevention and dèteclion of fraud and other irregularities . Th6 Trusteés are respon51bl8 for tho rnaintsnan and Integrity of the corporate and finandal Informatlon included on the charity's web8lle. Leglslation In the United Klngdom governing the preparation and dlsseminatlon of flnancial statemonts may differfrom legslatlon in otherlurlsdictSon8. Public Beneflt Slalement The Twstees Gonflrm that they have Gomplled wlth tholr duty to hav8 due rogaid lo the guldance on publlc benefit publlshed by the Charity comNS$10 In exorclsing thelr Powe and duknes.
PATANJALI YOG PEEfH (UK) TRUST INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PATANJALI YOG PEETH (UK) TRUST I r8port on the accounts ofthè TN51 for the ywffiKled 31 March 2025. wlwch arn Sel outoft pagès 7 to 14. Rèsp•ctlv• r•tsponslbllltles of trust•ès •nd examlner The charivs tru5tee5 are responsible lorthe preparydtion of Ihe 8ints. The ¢harft¢s trustees conslder that an audit is not mquired for thls year und8rsecllon 144(2) of ch11(8$ Act 2011 lthe 2011 Act) or under Regulatfon 1011)lal lo Icl of the Charit568 A¢counts (ScolJ4nd) RegUlaOnS 2006 (the 2006 Regulatitsns) ond Ihat an Indep6ndt mInall0n Is needed. The charKy1s preparlng accrued acKwnts and l am qualm to undertèkg tho examlnall¢)n by being a qualfid rnembw of Iho Chartwed InstllLrta of Mana9ernenl Accountants. 11 1$ my responsibillty to: eyamlno the accounts under sedon 145 olthe Chairbes A¢1 2011 and undw seth)n 44111(c) of the Ch4rt1185 and Truste¢ Inve$lmont {Scollandl Act 2005 Ilhe 2Q05 Act} - to fcllow the pro¢edures laid down In the general Direcllons gl¥en by tho Chary Cornm1$81on under seclion 14515llbl of the 2011 Act - to Stalè wh&ther paiticular rnatteTS have o)me to my attention 8a•ls of Indep•ndfrnt eximlnvff• r•port My examlnallon was carried out In accwdance ts1h th¢ 98ner81 Dlreckns glven bytho Chgrtty comrnl88Jn and Is in a¢coTdanGe wllh Regtslation 11 ofthe Charitias ACCnts (Scotlandl Regulations 2008. An èxamlnoUoD Includes a re8W ol the eccounllng rgcords kèpt by th8 charfty an¢J a compartson of thg 8C¢QUnts prnsenled with thos? r8cordg.11 olso nolu(le8 consld¢raWon of any unusual itoms or disdosur8s in lh• accounts, and sttklng •xplanattons fmm you 4$ fnJste&s con¢eming any such m9tters. Tho procgdures undartskon do not provlde all the evidgnce that would bs roqulred In an èudll and cons8qu¢ntly oplnlon Is glven as lo whether the accounts pres1 a Irue and fa5r vio tho report Is IlmKed lo Ihose matto $01 out In the naxt statement. Ind•pend¢nt examln•rfs Statem•nl In connectfon wlth my eyAmlnalion. no m8tter has com& to my attenllon: {1) whlch glws rne regsongble caus• to b8llev8 Ihat In any mated•l respect the r•qihrement¥.' lo keèp 8ccountJng records In accordance with Sortlon 130 of the 2011 Aci aftd secllon 4411)lal ofth 2005 Aet and Regulauon 4 01 the 2(16 Accounts Regulallon$ and - to prepar¢ accounts whl¢h accord wlh the acctyjnting record5 and comply with tho accovntlng reqUIrnents of the 2011 Act and seGUon 4411llbl of the 20D5 Act and Rogulauon 8 of the 2006 A¢counl$ Regulatio have nol been met or (2) to whlch, In my oplnion, attentron Shad be drawn In ordwto enabie a FK<yer underslarnlkng of tha 8Kounts lo be reached Davld Hayes Chartered Management Accn18nt On behalf of DMH ACCOUnnty 199 Clathston Rcad Glasgow G443BS 15112r2025
PATANJALI YOG PEETH (UK) TRUST UNAUDITED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 Paarch 2025 Unrestricted Restricted funds funds Total 2025 Total 2024 Notes In¢omin Tosoufc8S Incoming resources from generated funds Voluntsry Income Transfer from Unrestrlcted to Restdctsd Sal8 of Assets Income from charitable acllvities 59,350 1,500 60.850 48,364 4.215 34.887 4,215 34,887 13.151 Total Incomlng resources 98,452 1.500 99,952 61,515 Resources ex ended Charltable Adivllles Transfer from Unrestricted to Reslrided Govemanc8 costs 81,972 81,972 37,999 1.336 1,336 2.156 Total resources exp•ndod 83,308 83,308 40,155 Net movement In Funds 15,144 1,500 16,644 21,360 Fund balances at 1 April 2024 1976,666 65 517 2 042,183 2042 183 Fund balances at 31 March 2025 1,991810 67,017 2.058.827 The statement of finan¢lal activilles includes all galns and losses recognlsed In the year. All income and expenditure derlve from cont5nuing activities.
PATANJALI YOG PEETH (UIQ TRUST Unaudited Balance Sheet as at 31 March 2025 2025 2024 Flxed assets Tangible assets 1,924,814 1,940,678 Current assets Debtors Cash at bank and In hand 10 15,258 132.866 148.124 (42) 118.524 118.482 Credltors: amounts falllng due wllhln one yèar 10 (14.111) (16.976) Nat Current ass•ls 134,013 101,506 Total assèts le¥5 Current Ilabllltla$ 2.058,827 2.042,184 The funds of the Charfty Restricted funds 11 67,017 65,517 Unrestrlcted fvnds General fund8 1,991,810 1,976.867 Nét Assats 2,058,827 2,042,184 The Accounts Vre approved by the Truslees on 1511212025 Sunita Poddar Trustee
PATANJALI YOG PEEfH (UK) TRUST Notès to thè Unaudlted Accounts for the year ended 31 March 2025 l Accounn9 polld• Basls olpT•p•rnIIDn Th& flnancÈal statements have boon prepared In accorthcg Aceounltng and Reporling by Charitle$: Stslemenl of Reca)mrnended Practlce aFvIKth to chll8s kyeparkng their accounts kn accordanoe with FRS1O21gffkn'V# 1 January 2015) the Charflies Act 2011, th¥ Stattsmenl of R00mended Pra<c• {SORPI 2005. ICharfll&s SORP IFRS 1021, the ChwiliBS AC)UThts (Scouand) Regulatlons 2006 and Ihe appli4e accounung standards. ThB accounts have been proparad under ihe hb510rf¢al cog1 conventkjn Items rn¢ognlsed at cost or Iransactkn valu8 unless Othe50 slated in the relevant rtoEelsl to th8se arx¢xmls. Tho Trust meéts lh& daffftltlon of a publlc bonèfil ènilty under FRS 102. Thè Translth)n l)ats to FRS102 was the 1st Apdl 2015. A6S0ts and IlablllU8s are Inluoty rnLwnt8ed al hi$to)al ortransacUDn valuvt unl&s8 01hei80 St8t•d In tha r8lavalll accounting polky nota, In preparfng th& accounts, the trust88s havo con8ld8r•d vttglh8r In applWng th 8ccourfng poll¢lgs rgqulr8d by FRS 102 8nd tho Chorities SQRP FRS 102 the r85tat•ment of comparalive tifjms was requtred. Non• The Irust•ts8 )81d0rthQI Ih•rg no matsrf81 uncfjrtaknles about TNsf$ * to conllnu¢ 89 4 gokng Incomlng R•NourG All Incorn? 1$ re¢ognlsgd onco thtt ¢harfty èn16Uom•nt lo thg InM¢. thorn IB suffl¢lont ¢orlaSr)ty or colpt and 601119 probubh tot Iho 0m• bg re¢8lv¢d. and I arTrxnt of Inmrne recdv8blg can be m&a8ured rdlably. Don3¢4, are recognlged wthen Ih8y ha¥• c4>yNNthSc4lod IB Te¢•1v In wrfting wKh rcatIon of both th• omounl and 8etUèm¢nl date. In th• ovont that a donalron is subJ8Ct to ¢orrfllOon8 that rnqulre 8 lèvol of p•rforrnanco b•foro th8 Charity Is •nlltled to thg fundB. Ihe incomg Is deferred and nol recow15 untll either those condM¢fj6 are fully rnel or thé fulfllm•nl of those condltions ts %tholly wllhln the 114 of lh8 chaty and It Is probablg that tho80 condlllons 11 be fulnlled In thè repoTUng porfco. A6sols Donalgd aro re¢ognlggd 8s Incomlng rnSOUTC•$ wjthln vol#ry In¢om8 and wlthln Iho rd¢v4nl flxgd ass8t category M Ihe balance $he81 when ceable. Where a donor ha6 lrnposed re5tlctKJn$ on Ihe uy• ofth• Incomè, tr0 fvnd$ bg cla¥8ffigd as r•Stt¥d. AJI other In¢oma Is elassgd as unrestrirted. Reur¢•• Exp•nd•d AH expendiiurè19 accounted for on on awruafs b38 and hH5 be9n Induded under exp?nso calegorie9 thal aggregate 811 cosis lor allocat¢on to gclknbes. there costs can be dlT8cUy attrfbuted to particular aGtlvllles. Where cosls cannot be dlre¢tty allributgd ba pal¢ul8r acimty Ihey hav& bft allocated 8 bslg Inslstelllw6th the use oftha resoums, Acdvth$ undertaken dIreCt QTe all thè rnsour¢¢# •xpered by th• chadty In the de5fvery olgoods and Servleès. Including R8 programm? ond plect that is directed at th athlevemgnt of its ¢hani8blg ¥Oms and Obl•Ct9s. Support costs arv thos8 Incurrod In direcly in support of expBndltur¢ the obJe¢l8 of the charlty include proSecl management carrièd out al tha hoadquart8rs. Governancg t9 are thosè ineurred in conn000 with adMl$tr8tt0n of thg th•rltywd MplIanC0 vAlh conslitu¢ional and stalulory requlremonts. Grants payable ore charged In the ye8r Yltten the offer Is mado except In those cas•s where Ihè offor IB condStiond. such granh being rec09n1s vthen the condilK)ns ottaching aro fulfilled. Grant5 offered to conditions which have nDt been met at lh6 ar end are noted as 8 comm1bant. bul not accAtsd gs expmditure.
PATANJALI YOG pEH {UIQ TRUST Notes to the Unaudlled Accounf5 for th• year ended 31 March 2025 raft9ll>l• Hxed assots av1ddopraÉ1On Tangible fixed assets. Other than ffeehold land, ar¢ $latsd atcost185s depredalknn. Depredètion has beBn provided at tha followng rales In Order to vnilg 1)ff Ihe assels ¢)ver thelr estimaied ussfvl Ives, as follgws Plant and machln8ry F[Xr•s, frttings & squlpmenl Ffeèholdlgnd Is not depreelated. 15% r8ducing balanc 15% roduthJ balancè Forelqn cunwKles Transactions in forelgn eurrènc408 are r•cordpd gt th¢ rnte nllng at thè date of the trang•ctton. Monètsry assèls and ab(lIVeS denomlnatsd in for8lgn currenclès are translated at the rate of exchgnge wlin9 althe balance 5heal dato. Al dlff•r¢ncgs arn tskon to th& stalemenl of finarKaal athlllBs. Fund •¢coundng Unr69tdcted ts)coMe lund8 comprjso th0 fuThJs whkh fv lJusl••s •ro fre8 to Use for any PLyP In lurthorene• of tho charft8Wo obleels. Rathct•d fvnds 8re funds kh ar• to t• us•d In aeeordan¢& vthh spedn¢ MstrlcJons Imposed by tha donor or trust degd or ralsed by lh& tharityfor a partlad8r purpos8. Tho alm 8r¥J usè ofeach ro$trided fund 19 ¥•t out In tha notes to tho llnanclal st¥¢emonts. 2 Voluntary InMm• Donallons 4nd glftj 2025 2924 60.BSD 3 IneoM• from ¢tharhabl• •¢lfvttl• 2025 2024 Mer¢handlg0 Incom¢ Island Income Ycsa work$hop Incom• 480 13.1SI 24,801 34,887 13.151 4 Tot•1 re•our¢w oxp•nd•d Staff Cr)st Tot1 2025 Total 2024 Dgprwyoilon Co8ts Charltabl• a¢tlvitl•s Actiwties undertaken dlreclty Gr8nl Funding of activmles (note 51 Support Costs Inole 6) Tolal 27.657 27,857 9,955 4.379 49.936 54.31S 28.044 77A93 81.972 37,999 Gov•manc• costs 1,338 1.336 2.156 40.155 V79 74,929 83.308 Goveman¢e costs indeS paymerts to tho Indepèndent exAminer of nil {2024: nll ) in respe¢l rflhe Ind8pend8nt examination as welj $6 £1.440 12024 £1.4401 n rtslalion to other servtce8. 10
PATANJALI YOG PEETH (u TRUST N4)tés to the Unaudfted Accounts for the ygar onded 31 March 2025 S Grant Fundlng of •ctMtles 2025 2024 Grants 6 Support cts 2025 2024 Prèmls&s expensès Olher eXpenS Profosslonol fees on devoloFwnanl O•w8ci8tion 42.203 7,733 9.746 5,119 8,000 7.179 4,379 54.315 7 Employ• Numhr of •mploy# The averag8 numbgr of employoe¥ thrfng the J•r¥ms Admln181raUvo Operaon5 2025 Numb•r 2024 Nrnber 8 T•nglbl• fix•d 1•ts Plant and L•nd and machln•ry bulldlnq¥ •tc Motor v•hlel•• Total Co•t Al 1 Aprfl 2024 Addlllons Ol¥posals Al 31 March 2025 1,WJO,IJOO 131.312 1.300 55.200 8,470 1039.782 1985 8B2 D•prKlatlon Al 1 Aprfl 2024 Chargo lor Ihe yo•r On dlsposa Al 31 March 2025 91.407 4,263 42,415 53,255 7,697 116 99,104 4,379 42,415 Nel book valuo At 31 March 2025 At 31 March 2024 1900,0ty) 1,900 000 8S7 773 1.924.814 1940.678 The land above VMS donaied lo th• charfty by Sunma Poddargnd herhusband )r no cunsldgrotton on 2nd Aprll 2010 and was capi18Sed al Ils martèt value on dat8. 11
PATANJALI YOG PEETH IUIQ TrLIST Notes to th8 Unaudited Accounts for the year ended 31 Mar¢h 2025 9 D•btorn 2025 2024 Trnde dpbtor8 PMp8yments and accwed Incomo Otherdebtorn 15,258 142) 42 10 Cr•dltorn: amovnts flllng duo wlthkn on• y•ar 2025 2024 Trade ¢r¢dltors Ar£ruals Olher Crgdtto Gf4nt¥ Agr•ad 11.231 15,536 14.111 16.976 11 R•#trlct•d lund Th• In¢ome funds of lh• Includè r•8lrktsd lundg wnwlslng th• fdltythg unexpended balances ol donallon and grants held on IN$llor spgc¥fic puwey: Mov•Trwnts In lunth In¢omlng Ban¢• at rnsoure•s 01-ApiQ4 r•soure•s R••ourG BAl•ne• at •xpond•d 3110312025 Wellness Centro Covld Fund 54,278 11,239 1.500 SS.778 1,500 67.017 Covld Fund Amounls donate(I to lh8 Covld Fund hava and tll bo used io BUPPOrt covid rnltel kn in IrMIh. Wdlness Centr• ArTh)unts donated to Ihè werffj Centro Fund 11 be uMd lo fund th• deveioprr*nt ofwllness fjclrAlle 12