Registered Charity number
1125072
Swaminarayan Gurukul UK
Report of the Trustees and
Unaudited Financial Statements
For the year ended
31 August 2024

Swaminarayan Gurukul UK
Report and aceounts
Contents
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Statement of Financial Position
Detailed Statement of Financial Activities
8-10

Swaminarayan Gurukul UK
Report of the Trustees
for the year ended 31 August 2024
The trustees present their report with financial statements of the chaTity for the year ended 31 August
2024.
The trustees have adopted the provisions of 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 l January 2015).
SSGP is a Hindu organisation established as a charity under a Trust Deed dated 2 Ist 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 amongst its followers and others with particular reference to
-the teachings and principles of Bhagwan Swaminarayan.
Objectives and activities
Our vision
To foster a spiritual, moral, tolerant and Teligious society and inspire the path of righteous living. The
management committee aims to encourage young generation to participate in religious and cultural
activities.
Aims and Objectives
To achieve this vision, SSGP'S aims and objectives during the year were:
To teach social, cultural. mordl and traditional values to children, teenagers, youths and adults.
To ensure that legislation and regulation is compiled in relation to the impact of change and burden of
bureaucracy on chariti¢s.
To raise standards by developing and promoting the best practice in the management of charities
through training and infomation
To ensure SSGP remains a suitable organisation through fund raising activities
Public benefit
The Trustees have carefully considered the public benefit requirements and their duty to ensure that tbey
gre compliant with thcin. They feel that the activities as detailed below, more than adequately satisfy the
public benefit requirement To teach social, cultural, moral and ttaditional values to children, 1eena￿rs,
youths and adults.

Swaminarayan Gurukul UK
Report of the Trustees
for the year ended 31 August 2024
Volunteers, contribution in achieving the objectives of the Charity
SSGP enlists the services of more than 150 volunteers nationwide in delivering the aims and objectives of
the Charity.
The volunteers are organised through a framework involving National and Regional.
Providing services in various departments including security, administration, congregation,
organisation, kitchen, audiolvideolphotography, press & publicity, finance, youth & children activity,
adult activity etc.
Organising regional assemblies.
The charity depends heavily upon the continuing support of devotees. We also thank all volunteers for the
hard work during the year, particularly those working on Prasad preparations, car park duties, ¢leaning,
organised special events, decorations, cultural programmes and other religious activities and pray that they
continue to serve Shree Swaminarayan in the future.
ACHIEVEMENT AND PERFORMANCE
Events during the year
The CharTty 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 Spring), Ramnavami and Shri Swaminarayan Jayanti (birth anniversaries of Lord Ram and Lord
Swaminardyan), Janmashtami (birthday of Lord Krishna), Rathyatra (procession of chariots), Diwali 4nd
Hindu New Year were celebrated by SSGP.
In addition, the following events wer¢ held throughout the year. Satsang Seminars at Bolton, Cardiff. East
London, Kenton and Neasden North London. A Hindu Lifestyle Seminar (Shree Bhagwat Katha) was held
between 31 st July to 4th August 2024 at Kingsbury, London. Hundreds of devotees took part from all over
the UK in the presence of senior priests from India over these event days. The themes were based on
Hindu tradition. Also, a Youth Camp was held at the same place and time where around 60 to 70 children
participated.
FINANCIAL REVIEW
Financial position
Net surplus:
The net surplus/{deficit) for the charity for the period was £174,642 (2023: £23.852).

Swaminarayan Gurukul UK
Report of the Trustees
for th¢ year ended 31 August 2024
Charitable donations:
Donations paid to SGVP India and oth¢r UK charities during the year is £50,500 (2023: £167,500). SGVP
India is a charity registered in India.
Risk management and Investment policy
The trustees have assessed the major risks to which the charity is exposed, in particular those related to
gen¢rating income.
Th¢ trustees have made no risk related investments. A fonnal review is undertaken regularly to ensure that
all surplus funds are invested in bank and building society accounts at best rates of interest.
PLAN FOR FUTURE PERIODS
The charity plans to continue events and activities to achieve its aims.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated
charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1125072
Principal address
Unit 23
Office I Westmoreland Road
London NW9 9B W
Trustees
S K Vekaria
N K B Raghvani
H Patel
R M Hirani
G K Raghvani
G L Patel

Swaminarayan Gurukul UK
Report of the Trustees
for the year ended 31 August 2024
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 Southfields Business Park
Basildon
Essex SS15 6FF
RESPONSIBILITIES OF THE TRUSTEES
The charity's trustees are responsible for preparing the Trustees Annual Report and the financial statements
in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice).
This report was approved by the board of trustees on 3
2fand signed on its behalf.
G L Patel - Trustee

Swaminarayan Gurukul UK
Independent examiner's report to the trusteess on the unaudited eharity accounts of Swaminarayan
Gurukul UK for the year ended 31 August 2024
I report to the charity trustees on my examination of the accounts of Swaminarayan Gurukul UK for the
year ended 31 August 2024 .
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 Act and in
carrying out my examination I have followed all applicable Directions given by the Charity Commission
under section 145(5)(b) of thc Act.
Independent examiner's statement
I havc completed my examination. I confirni 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 th¢ Act. or
2. the accounts do not accord with those records. or
the accounts do not comply with the applicable requirements concerning the forni 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.
Hirani & Co
Chartered Certified Accountants
21 Sherborne Gardens
London
NW9 9TE

Swaminarayan Gurukul UK
Statement of financial activities
for the year ended 31 August 2024
2024
Unrestricted
fund
2023
Total
funds
Incomin
resources
Income and endowmenlsfrom."
Donations and legacies
Total incoming resources
250,518
250,518
243,828
243,828
Resources ex
ended
Expenditure on..
Charitable activities
Other administrative expenses
Total resources expended
75,876
219,941
35
75,876
219,976
Net income
174,642
23,852
Reconciliation of funds
Total funds brought fonvard
Total funds carried fonvard
904,381
880,529
1,079,023
904,381

Swaminarayan Gurukul UK
Statement of financial position
as at 31 August 2024
Notes
2024
2023
Fixed assets
Investments
Current assets
Debtors
Cash at bank and in hand
674,999
404,023
1,079,022
714,356
190,024
904,380
Net current assets
1,079,022
904,380
Net assets
1,079,023
904.381
Funds of the Charity
un￿StrICted funds
1,079,023
904,381
Total funds
1,079,023
904,381
R M Hirani - Trust¢¢
G L Patel - Trustee
Approved by the board of trustees on

Swamillarayan Gunlkul UK
Notes to the Accounts
for the year ended 31 August 2024
l Aecounting polieies
BILSIS ofpreparalion
The financial statements of the Charity, which is a public benefit entity under FRS 102, have been prepar¢d in
accordance with the Charities SORP (FRS 102) 'A¢counting 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 1021 (effective l January 2015),, Financial Reporting Standard 102
The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charilies Act 2011. The
financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the Charity has entitlement to the funds and it is
probable that the income will be received and the amount Can be measured reliably
Erpendilure
Liabilities are recogni8ed as expenditure as soon as there is a legal or constructive obligation committing the charity to
that expenditure, it is probable that a transfer of economic benefits will b¢ required in settlement and the amounL'of the
obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified'mnder
headings that aggregate all cost related to the category. Where costs cannot be directly attributed to pa4ticular
headings, they have been allocated to activities on a basis consistent with the use of resources.
T￿atIon
The charity is exempt from tax on its charitable activities
Fund accounting
Unrestricted funds can be used in a￿Ordance 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. Reslrictions arise
when specified by the donor or when funds are raised for particular reslrirted purposes.
Further explanation of the nature and pu￿0$¢ of each fund is included in the notes to the financial statements.
Foreign currency Iranslalion
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of
financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange rul¢ng at
the date of transaction. Exchange differences are taken into account in arriving.at the operating result.

SwaminArayan Gurukul UK
Notes to the Accounts
for the year ended 31 August 2024
2 RemuneratÉon and benefits
There were no trustees, expense payments. remuneration or other benefits in the year. (2023 - Nil)
No salaries or wages have been paid to employees, including the members of the committee. during the year.
3 Comparativ¢$ for the statemellt of financial aetivities
Unrestricted
fund
Ineome and endowments from:
Donations and legacies
243,828
243,828
Expenditure on:
Charitable activities
Other administrative expenses
N¢t Income
219,941
35
23,852
Retonciliation of funds
Total funds brought fO￿ard
Total funds carried fonvard
880,529
904,381
4 Inv¢stments
Other
investments
Cost
At I September 2023
At 31 August 2024
In June 2023, the charity acquired all the shares in Swaminarayan Gurukul UK Ltd, a company registerd in England
and Wales. The purpose of the share a¢quisition was to use the company as a vehicle to invest surplus trust funds in
propcrtics and related invcstm¢nts.

Swaminarayan Gurukul UK
Notes to the Accounts
for the year ended 31 August 2024
5 Debtors
2024
2023
Amounts owed by wholly owned undertakings.
Gift aid receivable
674.999
674,999
39,357
714,356
674,999
Debtors include loan of £674,999 to Swaminarayan Gurukul UK Ltd to Invest in properties and related investments.
The company is wholly owned by the charity.
6 Movement in funds
At 119122
rviovement
At 3118123
Unrestricted funds
General fund
904,381
174,642
1,079,023
Total thnds
904,381
174,642
1,079,023
10

Swaminarayan Gurukul UK
Detailed statement of financial activities
for the year ended 31 August 2024
2024
2023
Income and endoivments from:
Donations and legacies
Gift aid
219,723
30,795
250,518
204,471
39,357
243,828
Investment income
Other interest
Total ineoming resource5
250,518
243,828
Expenditure
Charitable donations
Event costs
Bank charges
Legal and professional
Total resources expended
50,500
25,014
362
167,500
52,079
362
35
75,876
219,976