SHANTI DHAM CHARITY NUMBER: 1131036 REPORTS AND ACCOUNTS FOR THE YEAR ENDED 31st MARCH 2025 A A PREMJI & CO 25 HILL WAY OADBY LEICESTER LE2 5YG SHANTI DHAM ACCOUNTS FOR THE YEAR ENDED 31•t MARCH 2025 CONTENTS Page Legal and Administrative Details Trustee Responsibilities Statement Statement of Financial Affairs Balan￿ Sheet Notes to the Accounts Independent Examiner's Report Management Infoimalion SHANTI DHAM ACCOUNTS FOR THE YEAR ENDED 315¢ MARCH 2025 Principal Address: 15 Loughborough Road Leicester LE4 5LJ Board of Trustses: Vinodbhai Popat hupendrabhai Dave Hemangini Acharya Indep•ndent Examiners: A A Premji & Co Accountants 25 Hill Way Oadby Leicester LE2 5YG Page 1 SHANTI DHAM STATEMENT OF TRUSTEES RESPONSIBILITIES The Constitution requires financial statements to be prepared for each financial year, which gives a true and fair view of the state of affairs of the trust and of its surplus or deficit for the year. In preparinq those accounts. the trustees are requirp.d to.. Select suitable accounting policies and apply them consistently., b. Make judgements and estimates that are reasonable and prudent., c. Obsenie applicable accounting standards,. d. Prepare the financial statements on the going concern basis. Vinodbhai Popat Trustee Bhupendra Dave Trustee Hemangini Acharya Trustee Dated.. 14th July 2025 Page 2 SHANTI DHAM statement of Financial Aetivities for tho Year End¢d 31 March 2025 Note Unrestricted Funds Restricted Funds Total Funds Income Resources Donalions. legacies and similar income 114,208 114,208 Income from activities in furtherance of charitable objects S,010 5,010 Income from activities for generating funds 29,844 29,844 Investment income-interest 173 Total Incoming Resources 149.235 149,235 Resources Ex ended Cost of generating funds Charitable exp8nditure'. Donations 1,892 1.892 Cost of Activities for charilable objectives 2,083 2.083,00 Other expenditure 39,612 39,612 Total Resources Expended 43,587 43,587 N¥1 InGoming Resources 105.648 105,648 Fund BalAn￿s Brought Fo￿ard at 1" April 2024 158,537 158,537 Fund BalanGe¥ Carried Forward At 31. March 202S 264,185 264,185 Page 3 SHANTI DHAM Balanc8 Sheot As At 31 March 2026 Note 2024 FIXED ASSETS Tangible Assets 2,844 CURRENT ASSETS Cash at Bank and In Hand 149,735 LESS CURRENT LIABILITIES Creditors 1,000 Net Current Assets 148,735 NET TOTAL ASSETS 151,579 REPRESENTED BY: Accumulated Fund Account General Fund As at 1 st April 2024 Profit for the Year 158,537 105,648 264,185 R8strictÈd Fund Awards For All As at 1 st April 2024 112,606 Balance as at 31st March 2025 151,579 These accounts were approved by the mémbers of the Board of trustaas on Vinodbhai Popat Trustee Bhupendrabhai Dave Trustee Hemangini Acharya Trustee Pagc 4 SHANTI DHAM NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 318t MARCH 2025 1. Accounting Policies The financial statements have been prepared in accordan￿ with Financial Reporting Standards for Smaller Enterprises IFROSE and Accounting and Reporting by Charities - Statement of Recommended Practice (SORP 20051 and the Charities Act 1993 and undef the historical cost conve.ntion. a. The Mandal has not produced a cash flow slaiement as it does nnt fall within the size qualifications laid down in SORP. b. Income and expenditure is recognised on an accrual basis. c. The Mandal is not rpgistèred for VAT. Accordingly, the expenditure iTrcludeb VAT d. Allocation of expenditure. All expenditure is allocated directly to charitable expenditure, fund raising and publicity and management and administration of the charity. Designated and RestriGted Funds Voluntary income whose use is restricted by the donor or which is designated for specific purpose by the charity is accounted for separately. Any amounts not spent in the year are Carried forward to future periods. These funds are represented as bank deposits. f. Trust Deed The Trust was established by a trust deed on the 27th May 2000 as amended by speci81 re3olution on the 24, June 2009. The alms of the Dham Is to advance the Hindu taith by meeting the rg.ligioLlS needs of the Hindu community in Leicester3hire in relation to the procedures and praGtiGes iel(Iting to Ihe cremation of the deceased,. to further such charitable purposes as the trustees shall from time to time determine. In furthering the above objectives, Shanti Dham shall not in any way align itself to any polilical party nor 5UPPOrt any political movement. Page 5 SHANTI DHAM Note3 To The Accounts For The Year Ended 31 March 2025 2025 Donations, Legacles etc Donations-General Giftaid HMRC reclaims Grants Ever)ts Inler8st received 105.465 8,743 29,844 5,010 173 149,235 Cost of activities for charitable obJÈetiv88 Rent and Water Light and Heat Repairs and Renewals Motor and Travelling Doiialiuiiè4 Event Cosls Bank Charges Telecast Charges Cleaning Deprecialion 5,850 3,509 3,456 1,533 1,8g2 2,Q63 30 10,749 221 502 29,825 Other Expenditure Postage, Stationery & Telephone Legal & Professional fees Insuran 433 12,828 501 13,762 Tangible Fixed Assets F&E Cost Balan￿ BIF 1st April 2024 4,253 Additions At 31 March 2025 At 31 March 2024 2,508 6,761 4,253 Depreciation BIF Charge for the year Al 31 March 2025 At 31 March 2024 3,415 502 3,917 3,415 Net Book Value At 31 March 2025 At 31 March 2024 2,844 836 Page 6 SHANTI DHAM Notes To The Accounts For Tho Year Ended 31 March 2025 2025 Creditors Other Creditors 1000 1000 Trustees, Remuneration and Expenses The Trustees received no remuneration during the year The Trustees were paid travelling expenses amounting to £000. Employee Number8 The Dham had no employees during the year Capital Commitments Contracted for but not provided in the finanr.ial statements Pagc 7 I report on the accounts of the Dham for the year ended 31SI March 2025 which are set out on pages 3 to 7. Respe¢tive responsibilities of trustees and examinor Thg charity's trustees are re5ponslOle for the preparation of accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility io Examine the accounts undcr aection 14a of the 2011 Act., To follow the prO￿rJUres laid down in the general Directions given by the Charity Commission under section 145 {5b) of the 2011 Act,. and To state whether particular matters have come to my attention. Basis of independ•nt examiner's report My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented wilh those records. It also includes consideration of any unusual items or disclosures in the accounts and seekin9 explanations fiom you as trustees r.oncerning any such matters. The pigGedures un¢Jertaken do not provide all the evidence that would be required in an audit and Consequently no opinion is given as to whether the accounts present a 'true and fair view" and the report is limited to those matters set out in the statement below. Independent examiner's statement In connedion with my examination, no matter has come to my attention.. 1 Which gives m8 reasonable cause to believe that in any material respp.ct the requiiements.. To keep accounting records in accordance with section 130 of the 2011 Act,- and b. To prepare accounts which accord with the accounting records and comply with the accounting rcquirements of the 2011 Aa have not been met.. nr To which, in my opinion attention should ba drawn in order to enable a proper understandin9 of the 8¢¢0untS to be reached. A Premji A A Premji & Co 25 Hill Way Oadby Loicester LE2 5YG Dated.- 14" July 2025 Page 8 SHANTI DHAM Detalled Statement of Financial Activitiea for the Year Ended 31 March 2025 Unrestrfcted Funds Restricted Fund$ Total Ftsnd Income Resources Donations - General Gift Aid _ HMRC reclaims Grants Events Interest received Totsl Incoming Resources 105,465 8,743 29,844 5,010 173 149,235 105,465 8,743 29,844 5,010 173 149,235 Resources Ex ended Event Costs Rent and Water Light and Heat Telecast Charges Repairs and Renewals Motor and Travelling Donations Advertising Postage, Stationery & Telephone Professional and Legal fee5 Bank Charges Cleaning Insurance Depreciation 2,083 5,850 3,509 10,749 3,456 1,533 1,892 2,083 5,850 3,509 10,749 3.456 1.533 1,892 433 12,828 30 221 501 502 433 12,828 30 221 501 502 Total Resources Expended 43,587 Net Outgoing￿JnC0ming Resources Fund Balances Brought Forward at 1° April 2024 105,648 105,648 158,537 158.537 Fund Balances Carried FoDAward At 31°, March 2025 264,185 264,185 Page 9