COMPANY REGISTRATION NUMBER: 06659303
CHARITY REGISTRATION NUMBER: 1131173
Institute of Jainology Limited
Company Limited by Guarantee
Unaudited Financial Statements
30 September 2024
ASHOK GUDKA
Chartered Certified Accountant
Stanmore
Middx
HA7 1LZ

Institute of Jainology Limited
Company Limited by Guarantee
Financial Statements
Year ended 30 September 2024
Page
Trustees, annual report (incorporating the director's report)
Independent examiner's report to the trustees
Statement of financial activities (including income and
expenditure account)
Statement of financial position
Notes to the financial statements

Institute of Jainology Limited
Company Limited by Guaranteo
Trustees, Annual Report (Incorporating the Director's Roport)
Year ended 30 September 2024
The trustees, who are also the directors for the purposes of company law, presenl their report and the
unaudited financial statements of the charity for the year ended 30 September 2024.
Reference and administratlve details
Registered charity name
Institute of Jainology Limited
Charity registration number
1131173
Company reglstratlon number 06659303
Principal offlco and registèred 58 Parr Road
Office
stanmore
Middlesex
HA7 1NP
The trusteos
Nemu Chandaria OBE (Chair)
Dr Mehool H Sanghrajka M8E
Dilip R Shah
Amit R Lalhia
Jaysukhlal S Mehta Bsc MIEE BEM
Vinay K Shah
Kumar P Mehta
Himanshu Jain
Prakash K Patalia
Ajay Punalar
(Resigned 1 May 2024)
(Managing Trustee>
(Treasurer)
(Resigned 11 March 2025)
Company secretary
Amil R Lathia
Independent examiner
Ashok Gudka FCCA
Slanmore
Middx
HA7 1LZ

Institute of Jainology Limited
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (conllnued)
Year ended 30 September 2024
Objectives and actlvlties
The Company is registered with the Charity Commission for England & Wales under charity number
1131173. It obtained registration on 18 August 2009. In October 2009 the company took over all the
charitable activities carried on previously by the Institute of Jainology. The objectives of the company
are to assist in the advancement of the religion and philosophy of Jainism and lo assist other charitable
purposes and Institutions as the Directors may determine. The Jain tradition promotes ecological
harmony and non-violence. The religion originated in India and is one of the oldest faiths in the world.
The income of the Company which is mainly from donations is used to fund various projects.
Structure, govarnance and management
The following Directors have served during th8 year..
Directorl Trustee
Nemu Chandaria OBE (Resigned 1 May 2024)
Dr Mehool H Sanghrajka MBE
Dilip R Shah
Amrt R Lathia
Jaysukhlal S Mehta Bsc MIEE BEM
Vinay K Shah
Kumar P Mehta
Himanshu Jain l{Resigned 11 March 2025)
Prakash K Patalia
Ajay Punatar

Institute of Jainology Limited
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) {con¢lnue<l)
Year ended 30 September 2024
Achievements and performance
The main activities undertaken during the year were..
The Institute of Jainology (IOJ) is an apex body. representing all the UK Jain community organisalions
(collaborating as 'OneJAIN') in government and interfaith matters, and with major institutions such as
museums, libraries and universities.
It organises the annual OneJAIN Conference for Jain leaders to discuss national and community issues
and share best practice.
Our annual Ahimsa Day event in October 2023 81 the House of Commons was a great success and Dr
Jasvant Nagindas Modi was awarded the 2023 Ahimsa Award {2022 Award - Dr Kumarpal Desaij.
In May 2024. IOJ organised the first Mahavir Janma Kalyanak (Lord Mahavirfs birth anniversary)
celebrations al 10 Downing Street. This remarkable achievenient was testament to its progfess over the
past years.
In April 2024, the IOJ also held an event at the House of Commons to celebrate tha birth anniversary of
Bhagwan Mahavir. OneJAIN community awards were given to Nemu Chandaria, Sonal Mehta & Suraj
Bafna.
The summer marked the first major OneJAIN celebrations of Mahavir NiNana Kalyanak 2550 in Harrow,
Loiidon with 2,000 attendees.
In edu¢ation, Centre of Jainism at the University of Birmingham, which is supported by the IOJ, reported
an excellent year with record student numbers.
Our continued push to have Jainism as a tick box on the face of the Census, continued to gain
momentum and the IOJ committed to a major publication highlighting Ihe 2021 Census result enalysis
enabling to move forward lo have Jainism on the face of the form in the next Census.
Our refurbished world leading website Jainpedia.org - continued to be widely used as a scholarly
aulhenlicated resources base for underst8nding and explanation of Jainism. The website is now
collaborating with the National Digital Library of India
We continued participating in National and International Interfaith forums including Religious and
Educational CounGils on behalf of all Jain organisations in the UK.

Institute of Jainology Limited
Company Limited by Guarantee
Trustees. Annual Report Ilncorporating the Director's Report) {continuedJ
Year ended 30 September 2024
Financial revlew
The Company had total incoming resourcas for the year amounting to £34,946 (2023.. £5,075) and the
total resources expended £20,294 {2023.' £9,416} leaving a surplus of £14,652 {2023 deficit.. £4,341) for
the year. Al the end of the financial year, the company had unrestflcted reserves of £129.26012023'.
£114,040) and restficted funds of £27612023.. £8441.
Our income for the year has gone up due to donations from supporters and well-wishers and
contributions from Jain organisations in supporting the additional activities. We have adequate
resources to continue with our objectives and activities.
Volunteers
The Company is dependent upon the services of its Trustees and a considerable number of unpaid
volunteers who give up their time freely in connection with the charitable activities of the company. Their
services are iiot accounted for in these financial statements.
Public benefits
In planning our activities for the year we kept in mind the Charity Commission's guidance on public
benefit al our Directors, meetings.
Our activities are all designed to deliver benefit to the public.
In 8ducalion we are aiming to provide RE material for use in schools for all students who wish to study
Jainism. We have published two textbooks in this respect'Discover Jainism and Jain Tales,.
Our trained teachers continue to give lectur8s in Jain philosophy and principles.
Small company provislons
This report has been prepared in accordance with the provisions applicable to companies entitled to the
small companies exemption.
The Iruslees, annual report was approved on
the board of trustees by..
and signed on behalf of
Dr Mehool H Sanghrajka MBE (Managing Trustee)
Trustee

Institute of Jainology Limited
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of
Institute of Jainology Limited
Year ended 30 September 2024
I report lo the trustees on my examination of the financial statements of Institute of Jainology Limited
('Ihe charity'l for the year ended 30 September 2024.
Responsibilitles and basis of report
As the trLlStees of the Company land also its directors for the purposes of company law} you are
responsible for the preparation of the financial st8lements in accordance with the requirements of the
Companies Act 2006 ('the 2006 Act'l.
Having satisfied myself that the accounts of the company are not required to be audited under Part 16
of the 2006 Act and are eligible for independent examination, I report in respect of my examination of
the charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In
carrying out my examination I have followed the Directions given by the Charity Commission under
section 145{5)(b} of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my altention in connection
with the examination giving me cause to believe..
accounting records were not kept in respect of the charity as required by section 386 of the
2006 Act., or
the financial statements do not accord with those records; or
the financial slatemenls do not comply with the accounting requirements of section 396 of the
2006 Act other than any requirement that the accounts give a 'true and fairf view which is not
a matter considered as part of an independent examination., or
the financial statements have not been prepared in accordance with the methods and
principles of the Statenient of Recommended Practice for accounting and reporting by
charities applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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.
Ashok Gudka FCCA
Independent Examiner
Stanniore
Middx
HA71LZ

Institute of Jainology Limited
Company Limited by Guarantee
ststement of Financial Activities
(including income and expenditure account)
Year ended 30 September 2024
2024
Restricted
funds Total funds Total funds
2023
Unrestricted
funds
Note
Income and endowments
Donations and legacies
Investment income
Other income
21,127
290
5,480
26,897
8,049
29,176
290
5,480
34,946
3,676
439
960
5,075
Total Income
8,049
Expenditure
Expenditure on charitable activities
Total expendlture
11,677
11,677
8,617
20,294
20,294
9,416
9,416
8,617
Net incomellexpendlture) and net
movement In funds
15,220
(568)
14,652
14,341)
Reconclllatlon of funds
Total funds brought foNard
Total funds carrled foNard
114.040
844
114,884
129,536
119,225
129,260
276
114,884
The statement of financial aclivities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The note8 on pages 8 to 13 fomi part of tho80 financial statements.

Institute of Jainology Limited
Company Limited by Guarantee
Statement of Financial Position
30 September 2024
2024
2023
Note
Fixed assets
Investments
13
Current assets
Debtors
Cash at bank and in hand
14
1,785
127,750
116,888
129,535
116,888
Credltors: amounts falllng due withln one year
Net current assets
16
2,005
129,535
114.883
Total assets less current Ilablllties
129,536
114,884
Funds of the charity
Restricted funds
Unrestricted funds
276
129,260
844
114,040
Total charlty funds
16
129,536
114,884
For the year ending 30 September 2024 the charity was entitled to exemption from audit under section
477 of the Companies Act 2006 relating to small companies.
Directors, responsibilitie8'.
The members have not required the company to obtain an audit of its financial statèments for the
year in question in accordance with section 476;
The directors acknowledge their responsibilities for complying wilh the requirements of the Act with
respect lo accounting records and the preparation of financial statements.
These financial slalemenls have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
Jncial statements were approved by thé board of trust&es and authorised for issue on
These fin
and are signed on behalf of the board by..
Dr Mehool H Sanghrajka MBE (Managing Trustee) Dilip R Sha
Trustee
Trustee
The notes on pages 8 to 13 form part of these financlal ¥tstements.

Institute of Jainology Limited
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 30 September 2024
General infomiation
The charity is a public benefit entity and a private company limited by guarantee, registered in
England and Wales and a registered charity in England and Wales. The address of the registered
office is 5B Parr Road, Stanmore, Middlesex, HA7 1NP.
Staternent of compllance
Thes8 financial statements have been prepared in compliance with FRS 102. 'The Financial
Reporting Standard applicable in the UK and th8 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 1021) and the Companies Act 2006.
Accountlng pollcle5
Basis of preparatlon
The financial statements have been prepared on the historical cost basis unless otherwise staled
in the relevant accounting policy note{s}.
Golng concern
There are no material uncertainties about the charity's ability to continua.
Judgements and key sources of estimation uncertalnty
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
fulure events that are believed to be reasonable under the circumstances.
Fund accountlng
Funding of the company comprises either..
Unrostricted General Funds - these are funds that can be used in accordance with the charitable
objects at the discretion of the Directors.
Restricled funds - these are funds that can only be used for particular restricted purposes within
the objects of the company. Restrictions arise when specified by the donor or when funds are
raised for particular restricted purposes. Included are funds collected from and spenl on behalf of
One Jain, Jain organisations in the UK.
Incomlng resources
Income other than donations
Bank interest and other income is included in the Statement of Financial Activities on the accruals
basis.
Donations
The Company accounts for donations as they are received.

Institute of Jainology Limited
Company Limited by Guarantee
Notes to the Flnancial Statements (contlnued)
Year ended 30 September 2024
Accounting pollcies (conllnued)
Resources expended
Expenditure is included in the Stat8menl of Financial Activities on the accruals basis
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any
accumulated impairment losses.
Tangible flx8d assets and depreclatlon
All assets costing more than £500 are capitalised.
Depreciation on office equipment is charged on a straight line basis over 4 years.
Proloct ongoing costs - Jalnpedla {access to Jaln UK manuscrlpts)
This relates to access to UK Jain Manuscripts Digilization Project. Resources expended relate to
Costs of Project Administrator, consultancy & website development.
Flnanclal instruments
Tlie Company only has financial assets and financial liabilities of a kind that qualify as basic
financial instruments. Basic financial instruments are initially recognised at transaction value and
subsequently measured at their settlement value.
Llmited by guarantoe
Every member of the Company agrees lo contribute to the Company £1 or any smaller amount
required if'.-
(al The Company is wound-up while he or she is a member or within a year afterwards., and
{b) The Company has debts and liabilities which it cannot meet out of its assets.
Donations and legacles
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Donatlons
Donations
Jain Organisations
21,127
21,127
8,049
29,176
8,049
8,049
21,127

Institute of Jainology Limited
Company Limited by Guarantee
Notes to the Financial Statements {continuèd)
Year ended 30 September 2024
Donations and legacies (eontlnued)
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Donatlons
Donations
Jain Organisations
682
682
2,994
2.994
682
2,994
3,676
Investment Incorne
Unrestricted Total Fuiids Unreslricled Total Funds
Funds
2024
Funds
2023
439
439
Interest rec8ived
290
290
Other Income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Administr8tion cost recharged to One
J8in
Miscellaneous income
960
960
5,000
480
5,000
480
5,480
5,480
960
960
Expendlture on charltable activities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2024
3.565
5,976
8,617
2,136
20,294
Donations Paid
Access to UK Jain Manuscripts
One JAIN
Support costs
3,565
5,976
8,617
2,136
11,677
8,617
Unrestricted
Funds
Restricted Total Funds
Funds
2023
4,885
836
3,689
206
Donations Paid
Access to UK Jain Manuscripls
One JAIN
Support costs
4,685
836
3,e89
206
5,727
3,689
9,416
10-

Institute of Jainology Limited
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 30 September 2024
Support Gosts - governance
Activities
undertaken
directly Support costs
Total funds
2024
Total fund
2023
Donations Paid
Access to UK Jain Manuscripts
One JAIN
Governance costs
3,565
5,976
8,617
3,565
5,976
8,617
2,136
20,294
4,685
836
3,689
206
2,136
2,136
18,158
9,416
10. Indépendent examinatlon fees
Independeiit Examiner Fees have been waived.
11. Staff costs
The charity did not have any employee in the year.
12. Trustee remuneratlon and expenses
The Directors, who are also the trustees, received no remuneration or benefits during the year.
13. Investments
Shares In
group
undertakings
Cost or valuation
At 1 October 2023 and 30 September 2024
Impairinent
At 1 October 2023 aiid 30 September 2024
Carrylng amoiii)t
At 30 Septeinber 2024
At 30 September 2023
All investments shown above are held at valuation.
This represents 1000/0 holding of shares in Jain Spirit Limited being one ordinary share of £1.
The Jain Spirit Limited has been dormant from incorpor8tion to date.
11

Institute of Jainology Limited
Company Limited by Guarantee
Notes to the Financial Statements fcontinuéd)
Year ended 30 September 2024
14. Debtors
2024
2023
other debtors
1,785
15. Credltors: amounts falllng due wlthin one year
2024
2023
Other creditors
2,005
16. Analysis of charltable funds
Unrestrlcted funds
At
30 September
2024
At
1 October 2023
Income
Expenditure
129,260
General funds
114,040
26,897
{11,677)
Al
30 September
2023
At
1 Octobér 2022
Incom8
Expenditure
General funds
117,686
2,081
{5,727)
114.040
Restrlcted funds
At
30 September
2024
At
1 October 2023
Income
Expenditure
276
Restricted Fund
844
8,049
(8,617)
Al
30 September
2023
At
1 October 2022
Income
Expenditure
844
Restricted Fund
1,539
2,994
(3,6891
12-

Institute of Jainology Limited
Company Limited by Guarantee
Notes to the Financial Statements (eontlnued)
Year ended 30 September 2024
17. Analysis of net assets between funds
Unrestricted
Funds
Reslricted Total Funds
Funds
2024
Investments
Current assets
Creditors less than 1 year
Net assets
129,259
276
129,535
129.260
276
129,536
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Investments
Current assets
Creditors less than 1 year
Net assets
116,044
{2,005)
114.040
116,888
(2,005)
114,884
844
18. Related partles
During the year, the company paid £3070 (2023.. Nil} to Thought Agile Ltd, a company in which a
Irustee, Mr Himansu Jain, is a controlling shareholder.
13-