**CHARITY REGISTRATION NUMBER: 1120315**
## **Manavata**
## **Financial Statements**
**31 March 2025**
**D&D Accountancy & Taxation Ltd 44-60 Richardshaw Lane Pudsey West Yorkshire LS28 7UR**
## **Manavata Trustees' Annual Report Year ended 31 March 2025**
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2025.
Reference and administrative details
Registered charity name Manavata Charity registration number 1120315 Principal office 52 Akron Drive Wolverhampton WV10 6EG
The trustees SRINIVASA CHOWDARY ALLURI (Chair) KALYAN PETLURU Vamsi Krishna Jasti Hemanth Kumar Devabaktuni Leena Vinod Thomas UMA LADE BABJI VUNDAVILLI VEERRAJU MARNI RAMALINGESWA RAO PENUMUDI
Independent examiner Mr V Dontula (AFA, ATA, MIPA) D&D Accountancy & Taxation Ltd 44-60 Richardshaw Lane Pudsey West Yorkshire LS28 7UR
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## **Manavata Trustees' Annual Report (continued) Year ended 31 March 2025**
Structure, governance and management
The charities governing document is its constitution,
The Trustees who served during the year were:
MR SRINIVASA CHOWDARY ALLURI MRS UMA LADE MR KALYAN PETLURU MR RAMALINGESWA RAO PENUMUDI MR VEERRAJU MARNI MR HEMANTH KUMAR DEVABAKTUNI MR BABJI VUNDAVILLI MR MANISH KUMAR MRS LEENA THOMAS
Under the constitution trustees are elected for one year.
No trustees received any remuneration for services as a trustee.
No trustee had any beneficial interest in any contract with the charity during the year.
Existing trustees brief new trustees on the charity's aim and objectives, They are also given literature about the charity and directed towards the charity's website. This enables them to fulfil their role in line with the Charities Act. The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
## **Objectives and activities**
The Charity's principal aims and activities during the year were to fund and maintain our co-existence projects, and to include the following;
1.To financially assist persons who are in conditions of need, hardship or distress,
2. To assist children throughout the world without consideration of race or colour or religion and
3. To create awareness on health and environment for sustainable development.
These aims were made possible by the volunteers with their continuous efforts and incoine from the cycling events, charity walks and donations received.
Volunteers take up different initiatives to help needy for identified cases, particularly for critical surgeries, trustees perform appropriate background check and Trustees then allot funds which are transmitted to the hospitals or organisations by the volunteer concerned.
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## **Manavata Trustees' Annual Report (contlnued) Year ended 31 March 2025**
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Message fr(xn Ihe Founder
Dear MenibeTs. Volunteers and Supporter5.
This year marks 33 yeaTS since the inceptson of Manavats. Our joumey has been one of perseverance, growlh.
and unwavering dedication to hufflanty It ts your support and belief m our mission that has enabled us to make
meaninoful progress in our efforts to uplffl urKlerptivileged communities. spread vajue-based education, and
promote sustainable Imiig. Together. we continue lo Iht the path toward a brighter and more cornpassionate
woild.
wrth gratiluoe,
Srinivasa Alluri, Founder & President Manavata
202U5 Fkghlights
1. Education and Youth Emp0WenI
Distrilxrted 400 educational kits lo chldren in flood-irryacted slum areas of
Vijayawada, reaching 12 schools.
Conduded special awareness sessions on personalrty development, semess seICe. environmental
responsibility. and mutual support.
Provided value education and Yoga trainff to over 10.000 students through the Manavata Samskaia
Vidya program.
Trained 5(K) unempk>yed youlh in sbill devekynent and Se1feance.
2. Humanitarian Initiatives
Supported ovef 300 owane11 and vulnerable c*iildien Ihrough residents.al care and educatn piograms.
Conducted heallh camps, benefilmg 15.000 individuals n Tural and underserved areas.
Delivered relief and rehabilitati.on supp(Kt to 1.000 famtlies afkcted by Iloots and natural disasters.
3. Environmental Sustainability
Planled 50.000 trees in collaboration wilh schools. local cornmunilies. and vobJntews.
Conducted wothshops and campanS enccrtjraging ectrln"endty prath"os. wasle management and
5UStainable agTiculbJre.
Mobilized 20,000 youth as environmental wartiors to combat climate thange and promote green living.
4. Global Outreach
Extended the reach of MAOaXapr0graMs across 18 countries through partnerships and awareness
campaigns.
Organized 50 cyckng expeditions to promole the message of humanity, sustainability, and unty.
Expanded the Manavats netwoik lo mthide 1000 new volunteers globally.
Looking Ahead
As we move into 2025, our focus will remain on expanthng our reach, enhancing the impact of Ouf programs, and
fostering sustainable development. Key iniliatives foi the upcoming year indude..
Establishing 10 new value-based education centres in rural and semi-urban areas.
Launching a digital platfonn to provide online skill development and self-improvernent courses.
IncTeasing tree plantation targets to 1.00.000 tiees.
Partnering with more organizations to amplify humanitatian efforts globally.
MAHE. the value-based education to be established and run in 4 locations. Increase awareness on heahh and
protecting the nature.
We also focus on youth leadership programs and reach more young people towards building responsible leaders.
|Rural Health Centres
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Iri
rij
UK Healthy Living & Yoga Events
Gaushala (Protection of Cows &
Environment)
Cycling For Humanity (Save Earth
Campaign)
Cycllng For Humanity
Yc
ING
LONDOII 70 8RIG
2025
Value Education(Samaskaravidya)
UFH - Sustainable Development
Activities
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## **Financial review**
The total income for the year ended 31st March 2025 was £32,012 and the total expenditure was (£52,641) as described in the financial statement.
The balance sheet remained strong during the year, the main constituent part of continuing to be cash reserves.
At the year end the charity has general cash reserves of £13,521 (2024: £34,150). The reserves will be used In the future as planned expenditure comes to fruition and new projects arise.
It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure.
The Trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
We thank all our volunteers and donors here without whom we could not continue this journey
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The trustees' annual report was approved on 29th January 2026 and signed on behalf of the board of trustees by:
_______________ Mr B Vundavilli Trustee
_______________ R Rao Penumudi Mr R R Penumudi Trustee
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## **Manavata Independent Examiner's Report to the Trustees of Manavata**
## **Year ended 31 March 2025**
I report to the trustees on my examination of the financial statements of Manavata ('the charity') for the year ended 31 March 2025.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of iny examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all 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:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2, the financial statements do not accord with those records; or
3. the financial statements do not comply with the applicable requirements concerning the form and content 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.
Mr V Dontula (AFA, ATA, MIPA) D&D Accountancy & Taxation Ltd 44-60 Richardshaw Lane
Pudsey
West Yorkshire - 12 - LS28 7UR
Date: 29/01/2026
## **Manavata**
## **Statement of Financial Activities**
## **Year ended 31 March 2025**
|**Note**
**Income and endowments**
Donations and legacies
4
Gift Aid
5
Investment income
6
**Total income**
**Expenditure**
Expenditure on raising funds:
Costs of raising donations and legacies
7
Expenditure on charitable activities
8
**Total expenditure**
**Net (expenditure)Income and net movement in funds**
Reconciliation of funds
Total funds brought fonvard
**Total funds carried forward**|**2025**
**Unrestricted**
**funds**
29,552
1,967
493
32,012
2,559
50,082
52,641
20,629
-
34,150
13,521|**Total funds**
£
29,552
1,967
493
32,012
2,559
50,082
52,641
20,629
-
34,150
13,521|2024
Total funds
£
62,286
-
128
62,414
217
34,131
34,348
28,066
45,296
34,150|
|---|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 15 to 21 form part of these financial statements.
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## **Manavata Statement of Financial Position 31st March 2025**
||||2025||2024|
|---|---|---|---|---|---|
||**Note**|**£**||**£**|**£**|
|**Current assets**||||||
|Debtors|14|-|||-|
|Cash at bank and in hand||13,521|||34,150|
|**Creditors: amounts falling due within one year**|15|13,521
-|||34,150
-|
|Net current assets||||13,521|34,150|
|Total assets less current liabilities||||13,521|34,150|
|**Funds of the charity**
Unrestricted funds||||13,521|34,150|
|**Total charity funds**|16|||13,521|34,150|
These financial statements were approved by the board of trustees and authorised for issue on 29th January 2026, and are signed on behalf of the board by:
R Rao Penumudi Mr B Vundavilli Mr R R Penumudi Trustee Trustee
The notes on pages 15 to 21 form part of these financial statements.
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## **Manavata Notes to the Financial Statements Year ended 31 March 2025**
## **1 General information**
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated, The address of the principal once is 52 Akron Drive Wolverhampton, WV10 6EG
## **2 Statement of compliance**
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
## **3 Accounting policies**
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
## **Going concern**
There are no material uncertainties about the charity's ability to continue.
## **Judgements and key sources of estimation uncertainty**
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
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## **Manavata Notes to the Financial Statements &conrlnued Year ended 31 March 2025**
## **3. Accounting policies (continued)**
## **Incoming resources**
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will Row to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
- **.** income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
- **.** legacy income is recognised when receipt is probable and entitlement is established.
- **.** income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
- **.** income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
## **Resources expended**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
- **.** expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
- **.** expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
- **.** other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities,
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## **Manavata Notes to the Financial Statements &conrlnued Year ended 31 March 2025**
## **3. Accounting policies (continued)**
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
## **Financial Instruments**
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date, If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of signiTicance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
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## **Manavata**
## **Notes to the Financial Statements &conrlnued Year ended 31 March 2025**
## **4 Donations and legacies**
|**Donations**
Donations
Membership fees
Gift aid
**5 Other trading activities**
Fund raising income
**6 Investment income**
Bank interest receivable
**7 Costs of raising donations and legacies**
MAHE - Online fund raising costs
MAHE - Hall hire
MAHE - Materials
MAHE - Teacher costs|Unrestricted
funds
**£**
29,552
1,967
31,519
Unrestricted
funds
**£**
-
Unrestricted
funds
**£**
493
Unrestricted
funds
**£**
2,306
2,306|Total funds
Unrestricted
2025
funds
**£**
**£**
29,552
62,286
-
-
29,552
62,286
Total funds
Unrestricted
2025
funds
**£**
**£**
-
-
Total funds
Unrestricted
2025
funds
**£**
**£**
493
128
Total funds
Unrestricted
2025
funds
**£**
**£**
2,306
-
-
2,306
-|Total funds
2024
**£**
62,286
-
-
62,286
Total funds
2024
**£**
-
Total funds
2024
**£**
128
Total funds
2024
**£**
-
-
-|
|---|---|---|---|
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## **Manavata Notes to the Financial Statements &conrlnued Year ended 31 March 2025**
## **8 Expenditure on charitable activities by activity type**
|Activities undertaken
directly
**_£_**
Healthy living project
-
Donations to other
charities
Governance costs
-
**9 Analysis of support costs**
Insurance
Independent examination fee
**10 Donations to other charities**
**Grants to institutions**
Vishwa Manavata Samastha, for Orphanages
Help Needy
MAHE & Education
Rural health centres, awareness and camping
Vishwa Manavata Samastha, Organic Farming
Yogashala Meditation Hall @ UFH
Humanity setup & Administration
Goshala @ UFH
Total grants|Grant funding
activities
**_£_**
-
-
Analysis of
support costs
activities
**£**
-
-
0|Support
cost
**_£_**
-
-|Total Funds
2025
**_£_**
-
-
157
157
Total Funds
2025
**_£_**
96
-
96
2025
**£**
20,000
20,000
-
10,000
-
-
-
50,000
50,000|Total Funds
2024
**_£_**
-
121
121
Total Funds
2024
**_£_**
96
-
96
2024
**£**
23,500
-
7,256
-
-
3,375
-
34,131
34,131|
|---|---|---|---|---|
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## **Manavata Notes to the Financial Statements (continued) Year ended 31 March 2025**
## **11 Independent examination fees**
|**Independent examination fees**|||||
|---|---|---|---|---|
||2025||2024||
||£||£||
|Fees payable to the independent examiner for.|||||
|Independent examination of the financial statements||-||-|
## **12 Staff costs**
The average head count of employees during the year was Nil (2024: Nil). No employee received employee benefits of more than £60,000 during the year (2024: Nil).
## **13 Trustee remuneration and expenses**
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
## **14 Debtors**
|Prepayments and accrued income
**Creditors: amounts falling due within one year**
Trade creditors|2025
**£**
-
2025
**£**|2024
**£**
-
2024
**£**|
|---|---|---|
## **15 Creditors: amounts falling due within one year**
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## **Manavata Notes to the Detailed Statement of Financial Activities Year ended 31 March 2025**
|**16 Analysis of charitable funds**
Unrestricted funds
General funds
**17 Analysis of net assets between funds**
Current assets
Creditors less than 1 year
**Net assets**|At 1st
April 2025
**£**|Income
**£**
Unrestricted
funds
**£**
13,521
-
13,521|Expenditure
**£**
Total funds
2025
**£**
13,521
-
13,521|At 31st
March 2024
**£**
Total funds
2024
**£**
34,150
-
34,150|
|---|---|---|---|---|
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