Registered Charity number
1125072
Swaminarayan Gurukul UK
Report of the Trustees and
naudited Financial Statemcnts
For the year ended
31 August 2023

Sw#minarayan Gurukul UK
Report and accounts
Contents
PAge
Report of the Tn]stees
Independent Examinevs Rey)rt
Statement of Financial Activities
14
Statement of Financial Position
Detailed Statement of Financial Activities
8-10

Swaminarayan Gurukul UK
Report of the Tru5tee5
ror the year ended 31 August 2023
The trustees present their report with financial statements of the charity for the year ended 31 August
2023.
Thc trustccs havc adoptcd th¢ provisions of Accounting and Rcporting by Chariti¢s: Statcm¢nt of
Recommended Practice applI￿ab]e to charities preparing their accounts in accordance with the Financial
Rcporting Standard applicabl.= in thc UK and Rcpublic of Ircland (FRS 102) (cffcctivc l January 2015).
SSGP is a Hindu orbFanisation established as a charity under a Trnst Deed dated 21st July 2008 and
registered with the Charity Commission under registration number 1125072. The principal objective of the
charity is the advancement of the Hindu faith amonbFgl its followers and others with partlLular reference to
the teachings and principles of Bhagwan Swaminarayan.
Objeetives and activities
Our vision
To foster a spiritual, moral, tolerant and relibllOUS society and inspire the path of righteous livinb. The
management committee aims to encourage young generation to participate in religious and cultural
activities.
Aim$ Obje¢tives
To achieve this vision. SSGP'S aims and objectives during the year were..
To t¢ach social, cultur21, Tnoral and traditional valu¢5 to Child￿n, t¢¢nagcr5, yOUth5 and adults.
To ensure that legislation and regulaiion is compiled in relation to ihe impact of change and burden of
burcaucracy on charitics.
To raise standards by developing and promoting the best practice in the management of charities
through training and information
To ensure SSGP remains a suitable organisation through fund raising actiiities
Public benefit
The Trustees have carefully cx)nsidered the public benefit requirements and their duty to ensure that they
are compliant with thetn. They feel that the activities as detailed below, than adequately satisfy the
public benefit requirement To teach social. cultural. moral and traditional Yalues to children. teenagers.
youth5 and adult5.

Swaminarayan Gurukul UK
Report of the Tru5tee5
ror the year ended 31 August 2023
Volunteers, contribution in achieving the objectives of the Charity
SSGP enlists the services of mre than 150 volunteers nationwide in delivering the aims and objectives of
the Charity.
The voluntsers are organised through a framework involving National and Regional.
Providing services in various departments including securtty, administration, congregation,
organisation. kitchen. audiD1videolphoto￿aphy. press & publicity. finance. youth & children activity.
adult activity etc.
Organising regional assernblies.
The charity depends heavily upon the continuing supp)rt of devotees. We also thank all volunteers for the
hard work during the year, particularly those working on Prasad preparation4 car park d￿t￿es, cleanin&
organised special events. decorations, cultural programmes and other religious activities and pray that they
continue to serve Shree Swarninarayan in the future.
ACHIEVEMENT AND PERFORfvIANCE
Events during the year
The Charity continues to attract an increasing number of followers each year. This year was no exception.
with many devotees and taking part in daily activities.
Annual Hindu festivals such as Maha Shivratri (celebration of Lord Shiva). Holi (celebration of the onset
of Springl, Ramnavami and Shri Swaminarayan Jayanti (birth annivcrsari¢s of Lord Ram and Lord
Swaminardyanl. Janmashiam. {birthday of Lord Krishnal. Rathyatra (procession of chariots), Diwali and
Hindu New Ycar wcrc cclebratcd by SSGP.
In addition, the following events were held throughout the year; Satsang Seminars at Bolton, Cardiff, East
London, Kenton and Neasden North London. A Hindu Lifestyle Seminar (Shree Bhagwat Kathal was held
between 14th to 18th Junc 2023 at Northolt, London. Hundreds of devotees look part from all over the UK
in the pregence of senior priests from India over these event days. The themes were based on Hindu
tradition. Also, a Youth Catnp was held between I st-3rd July 2023 at SKLPC Northolt where around 60
to 70 children participated.
FINANCIAL REVIEW
Finan¢ial position
Net surplus..
The net surplU￿(dericltI for the charity for the period was £23,85212022.. £37,956).

Swaminarayan Gurukul UK
Report of the Tru5tee5
ror the year ended 31 August 2023
Charitable donations:
Donationg paid to SGVP India during the year is £167,50012022.. £164,520). SGVP India ig a charity
registered in India.
Risk m#n#gement and Investment policy
Thc trustccs havc ass¢sscd the major risks to which thc charity is cxpos¢d, in particular thos¢ r¢lat¢d to
generating income.
The trusÈees have made no risk relaied invesiments. A forn)al review is undertaken regularly io ensure that
all Surplus funds arc invcstcd in bank and building soci¢ty accounts at best ratcs of int¢r¢st.
PLAN FOR FUTURE PERIODS
The chariiy plans to continue events and activities to achieve its aims.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governing document
The chariry is controlled by its governing document. a deed of trust and constitutes an unincorporated
charity-
REFERELNCE ALND ADMINISTRATIVE DETAILS
Registered Charity number
1125072
Principal address
Unit 23
Office I Westmoreland Road
London NW9 9B W
Trllstees
S K Vekaria
N K B Raghvani
H Patel
R M Hirani
G K Raghvani
G L Patel

Swaminarayan Gurukul UK
Report of the Tru5tee5
ror the year ended 31 August 2023
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Suresh Hirani FCCA
Hirani Associates Ltd
Chartered Certified Accountants
21 Sherborne Gargens
London NW9 9TE
Bankers
Barclays Bank PIC
PO Box 5858
l Argent Court Southfield5 Busine55 Park
Basildon
Essex SS15 6FF
RESPONSIBILITIES OF THE TRUSTEES
The charity's tn]stees are reswnsible for preparing the Trnstees Annual Report and the fin2neial statements
in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practicp
This report was approved by the board of trustees on I I September 2024 and sigmed on its behalf.
G L Patel- Trusiee

Sivaminarayan Gurukul UK
Independent examiner's report to the trustees5 Oll the unaudited charity accounts of Sivaminarayan
Gurukul UK for the year ended 31 August 2023
I report to the charity trustees on my exatnination of the accounts of Swaminarayan Gurukul UK for the
year ended 31 Au¥ust 2023
Responsibilities and basis of report
As the charity Irustces of the Trust, you arc responsible for the preparation of the accounts in accordance
with the requirements of the Charities Act 2011 {'Ihe Act,).
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in
carrying out my examination I have followed all applicable Directions given by the Charity Commission
under se¢tion 145(5){b) of the Act.
Independent ex#miner's stAtement
I have completed my examination. I confinn 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
2. the accounts do not accord with those record5; or
the accounts do not comply with the applicable requirements concerning the forni and content of
accounts set out in the Charities (A¢counts and Reports} Regulations 2008 other than any requirement
thai the account5 give a true and fair view which is not a matter coTJsidered as part of an indcpcndcnt
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.
& Ctr
Hirani & Co
Chartered Certified Accountant
21 Sherborne Gardens
London
NW9 9TE
I I September 2024

Swaminarayan Gurukul UK
Statement of financial activitie5
for the year ended 31 August 2023
2023
Unrestrieted
fund
2022
Total
funds
Incomin
Income and endowmeHtsfrom."
Donation5 and Icgacics
Income from investments
resources
243,828
219,047
100
Total ineoming resources
243.828
219,147
Resources ex
ended
Expendilure on."
Charitable aciivities
Other administrative expenses
Total resources expended
219,941
35
181,156
35
219,976
181,191
Net ineome
23.852
37,956
Reconciliation of funds
Total funds brought forward
880,529
842,573
Total funds carried forward
904,381
880,529

Swaminarayan Gurukul UK
Statement of financial position
as at 31 August 2023
Notes
2023
2022
Fixed assets
Investments
Current Assets
Debtors
Cash at bank and in hand
714,356
190.024
904,380
881).529
880,529
Net current assets
904.380
880,529
Net X5sets
904,381
880,529
Funds of the Charity
UnrestriLted funds
904,381
880.529
Total funds
904.381
880,529
R M Hirani - Trustee
G L Patel - Trustee
Approved by ihe board of trustees on I I September 2024

SwaminarfiyY4n Gurukul UK
Notes to the Accounts
for the y¢&r end¢d 31 August 202]
l Accounting policie5
Bo.¥i.* ofprepllrotio
The fittaneial siaiemenis of the ehariiy. which is a pllblic benefji eniiiy llnder FRS 102, have beett prepared in
accordance with the Charities SORP IFRS 1021 'Accoullting and Rcportlllg by Charities.. Stalcmenl of Rccommcnded
Prdcliee applicable io charities preparing their accounis in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20151,, Financial Reporting Standard 102
'The Financial Reporting Standard applicable in the UK and Republi¢ of Ireland, and Ihe Chanties Aci 2011. The
rjnancial slatcmcnts havc been rffcparcd undcr thc historical cost convention.
All income 15 recognised in thc Statement of Financial Activities once the charity has entitlement to the funds and it is
probabl¢ that the income will be received and the amount can be rneasured reliably
Expelldirure
Liabilirics arc recognised a5 expenditure a5 500n a5 there is a legal or constructive obligation committing the charity to
that expenditure, it is probable that a tran5f¢r of economic b¢nefit5 will be Tequired in s¢ttl¢m¢nt and the amount of the
obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under
headin¥% thai a¥gre¥ate all cost relaied 10 the ¢ate¥ory. Where ¢OSls Cartnoi be directly aitribuied to particular
headings. they have been alloCatL￿ to aetivities on a basis consistent with the use of resourees.
TrtY&fton
The charity is exempt from tax ￿ its charitable acisvities
Unresiricied fllnds can be used in accordance with the chariLqble objectives ai the di%cretion of the llwstees.
Re%iri¢ted fund% ¢an only be u%ed for particular re%ln¢ied pu]pose% withirt the obje¢t% of the ¢hariiy. Restri¢tions arise
whcn spccifjcd by ihc donor or when funds arc raiscd for particular rcstricicd purposcs.
Further explanation of the nature and puryN)se of each fund is included in the notes lo the financial staiemenis.
Foreign currevry
Asse15 and liabilitit5 in foreign ¢u[J￿rIeS aTe translated into Sterling at the Tat5 of txchange ruling at the 5tateTnent of
rinancial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at
the date of iransa¢tiort. Exchange differences are taken irtio a¢¢owIt in amvittg at the operating resuli.

SwaminarfiyY4n Gurukul UK
Notes to the Accounts
for the y¢&r ended 31 August 2112
2 Investment Imcome
2023
2022
Other Interest
loo
3 RemunerAtlon and benefits
There were no tru5tees' expense pa￿llents. remuneration or other benefjts in the yeaT.12022 - Nil)
No salarie5 or wage5 have been paid to employ¢e5. including the M¢￿berS of the committee. during the year.
4 Comparative5 for the statement of financial aCti￿tieS
Unrestricted
fund
lrt¢om¢ and tndowments from:
Donations and legacies
219,047
219,047
Expendlture on:
Charithblc activities
Other adTninistralive expenstS
Ncl Incomc
181.156
35
37,856
Re¢on¢lllatlon of fund$
Total tunds broughr torward
Total fund5 Carri￿ forward
842.573
880.429
5 Investments
Other
illwesttllent5
Cost
Additions
At 3 1 August 2023
In June 2023, the charity acquired all the shares in Swaminarayan Gurukul UK Ltd, a company regisierd in England
and Wales. The purpose of the shaTe acqui51tion was to use the company as a vehicle to invest sutplu5 trust funds in
pr()pertie% and related Inv¢%imenL%.

SwaminarfiyY4n Gurukul UK
Notes to the Accounts
for th¢ y¢&r ended 31 August 202]
6 Debtor5
2023
2022
Amount5 owcd by wholly Owlled undertakings.
Gift aid receivable
674.999
39.357
714.356
Debtors Invlude loan of £674,999 10 Swaminarayan Gurukul UK Lid to Invest in properties and related investhjertts.
The company is wholly owned by the charity.
7 MoverneNt in funds
At 119122
Movement
At 3118123
Unrestricted funds
Gerter41 furtd
880,529
23,852
904,381
Total funds
880.529
23.852
904,381