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|Report ofthe Trustees|||1 —to|
|Report ofthe Independent||Auditors|11-13|
|Statement ofananaal|ectivlttss||14|
|Balance sheet|||15|
|Statement ofcashttows|||16|
|Notes tothe finandal statements|||17-29|
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|Rbrk Sbrnagement||
|---|---|
|The Erecuthm
Commfitee
acfively nwlews the major dsks widch the charfiy faces on a regukrr basis and
belimm that maintaining
reserves at current
tmmls, combined
with an annual
mvlew ofthe contmls over key
finarickd systems tobe adequate. The Trustees are sstlsfied that thme ars appropriate
controls in pkme to
provkle reasonable assurance
against fraud orenor end to deal wfih dsks ktenfifisd.
In parficutsr,
annual
Insurance cover ls in place tosafeguard
the scfivtfies and equipment
owned by the charity. Bskrw sre the
principal dsks faced by the charity and the control procedures
to mitigate the dsks:||
|Rhk kfenfified|Control Procedure|
|Serious injury to volunteer orvisitor while
cond
sctM'
s. .|Inkoductlon ofliability waiver tobe signed by all yoga
srf
ants|
|Accklental
physkml
harm (children fagng
snd/or getting hurt in cktss)
London Spirfiuei Genie or SRMD UK
volunteers
am subject to radayhate
crime|Access to First Aid kit and a volunteer
wfih First Akl
training snd reporting
any incident to pamnts
immediately
orsoon afisrctsss d
andi
on
ofhsrm
Exteniive engagement
ofthe local communily
to minimise
fikelihood as much as possible|
|Signlficant
drop tn number ofvolunteers|Regular engagement
ofvolunteers
and etfscfive feedback|
|Flnancfal, legal and Insursmm-misted||
|rhdm||
|Risk denbfied|Consol Procedure|
|Donafionaltncome
from fundraislng
become smaller orless
uent
Loss offunds due to invesbnent
losses
and/or bank faitum|Ensuring
significant acfivkies are appropriately
budgeted
for
advance
Dhmrsilicslion
ofreserves across multiple
reputable
banks|
|Damage, ass orthelt ofproperly or
equipment|Ensuns adequate
levels ofinsurance for afi reasonable
risks, adequate
securfiy (e.g.CCTV) and conlroh over|
|Damage to buildings/assets
owned by the
ch
thro
fim th
dame
etc|access to high-value
items and htaintenance
for high-
value
sto ensure warra
mmalns
intact
Ensum adequate
levels ofinsurance for afi reasonable
risks|
|tfiovernance
dsks||
|Rbrk idenfified|Conbol Procedure|
|Breach ofChild Pmtection
Policy|DBSchecks conducted
for afi new volunteers,
update snd
dnndate
Child Protection Policy (CPP)to afi volunteers
every 2years. Volunteers
must sign to conlinn they have
read and understood
CPP|
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||||Unrastrtchd|Restrioted|Total|Tohl|
|---|---|---|---|---|---|---|
|~Inca
L(}ymr||Nates|funds
f|funds
8|2023
8|2822
5|
|Dona8ons
Invssbnents|||201,085|302.113|503,198|1,178,100|
|Obsdhble
acgv5(tw
Grants
Other Incoming resources
Tahl Inoome|||265,127|2,580
2,500
4,855
312,331|42,268
2,500
4,858
577,458|10,224
22,013
11,500
1,219,537|
|I59EHIIEi~n:|||||||
|Charihble
c8vgies
Total msourcss expended||5|191.056
191,056|328,343
328,343|519.399
519.399|1,270,284
'I470,284|
|Net Income/(expsndgum)|forlbe||||||
|year|||74,071|(16,012)|58,059|(50,427)|
|Gmss tnmsl'em
between funds||14|(20.118)|20,118|||
|Net movement
In funds|||53,955|4.104|58,059|(50,427)|
|Fund bahncss at 1Apdl|||2,952,900|400,491|3353,391|3,403,818|
|Fund bahnces nt31Mamh|||3,008,855|404,595|3,411,450|3,353,391|
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|||||Unrastrlcterl|Restricted|Total|Total|
|---|---|---|---|---|---|---|---|
||||Notes|Funds|Funds|2923|2022|
|||||8||8|8|
|Tangible assets|||9|1,711,353||1,711.353|1,764,574|
|Invsabnents|||10|1,070,624|370,588|1,441,1'l2|1440&6|
|||||2,781,877|370488|3,152,485|3,004,809|
|Currant assets||||||||
|Debtors|||11|37,380|498|37,879|90,083|
|Cash st bank and In|hand|||187,698|37,631|226,229|268,487|
|||||224,978|38,130|283,108|358A70|
|Cmditors: amounts|faglng due|||||||
|within||||||||
|orts year|||||&4 123)|f4.123)|f9,965)|
|Nst current aasear||||224.978|34,007|268,985|348,682|
|Total asseia has current
gablgges||||3,008,855|404,595|3~11850|3,363WI|
|Income funds||||||||
|Restricted funds|||||404,596|404,595|400,491|
|Unrestricted
fUnds||||2,008,855||2,006,856|2,9522I00|
|Unressicted
designated
pmperty
purchase||fund for||1,000400||1,000,000||
||||14|3,008.856|4b4.595|3A11A60|$,3634M|
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|||||||||||5|
|---|---|---|---|---|---|---|---|---|---|---|
|Cash flows fiwn operating|acdvi«ee:||||||||139,403|(67,330)|
|Net cash pnwlded
by (used In) opera«ng||||ac«vtges||||2 7|lm.saa|(57425(|
|Cash llcws from inves«ng|acthrt«es;||||||||||
|(Increase)rdecreaae
in inveshnenls|||||||||(200,877)|119,765|
|Dividends,
Interest and rent|||||||||24,634|10224|
|Dtsposay (Purchase) cfproperty,
plant||and equipment|||||||(6,416)||
|Net cash (used In) Provided by Inves«ng||||ac«vi«es|||||(lass!((|ilsasa|
|Change in cash and cash|equivalents||in the mportlng|||period||(b)|(43,258)|82,659|
|Cash and cash equivalents|brought|forward|||||||ass.4a7|205,828|
|Cash and cash equivalents|carried forwanl||||||||225,228|268,457|
|(a)
Recon(die«on ofnet|movement|in funds to nst|||cash gcw from|||operating|actlvges||
||||||||||2023|2022|
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|Internet|||||||||||
|Net movements
in funds for|the reporfing||period||||||||
|Net income|||||||||58,059|(50,427)|
|Adjustmerds
fcn|||||||||||
|De«re(dation charges|||||||||59.839|55,551|
||||||||||(24,834)|(10,224)|
|gus(ease)l decrease in debtom|||||||||52,204|(83,218)|
|Increase/ (decrease) in creditors|||||||||(5,885)|986|
|Net cash provided
by (ussd|in) opersllng||(advt«es||||||(as,sls|(67,330)|
|(b)
Analysis ofcash and cash equivalents|||||||||||
||||||||||2023|2022|
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|Cash and cash equivalents|sl the beginning|||of«w repor«ng|||period||268.487|205,528|
|Change in cash and cash equivalents
Cash and cash equivalents
atthe end||b(the roper«ng
ofthe rspor«ng|||period
period||||(43855)
225,225|62659
288,487|
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|||Un wtrhM|Reshlcled|Total||Total|
|---|---|---|---|---|---|---|
|||funds|funds|2023||2022|
||Donations- SPINual Acgvities||||||
||-Oharmaprabhavna|158,875|30,152|187,027||874.511|
||-Bsdgvlu Pmllls||81,837|81,837||1,118|
||-Spiritual Centre||7,585|7,585||5,845|
||-General donaltons|44,210||44,2'IO||3,875|
||-Atnmrph
vslyavach||1,435|1.435|||
||-din Mandlr Devdmvya||11,278|11,278||3,935|
||Donagoas- Social AcgvNes||||||
||-Love end Care funds||190,025|190,025|||
||Forgm year ended 31March 2023|201,085|302,113|503,198|1.178,100||
||Forthe year ended 21 ghuuh 2022|44,981|1,131,119||1.178,100||
|4|Inveshnenln||||||
||Interest receivable||24 $24|12224
~12
4|||
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|||Unmstrtctsd|Restrlcard|Total|Total|
|---|---|---|---|---|---|
|||funds|funds|2023|2022|
||||8|8|8|
|Hell and marquee
hire||15,042|10,000|25.042|800|
|Equipment
hire||9.720|4,155|13,875||
|Books end CDs|||4,875|4.875||
|TVwebcsst, advertising|and public relaSons|4,400|5,291|9,691|7,236|
|Saflwam snd dwrnlaad|fees|981|237|1,198|1,241|
|insurance|||3,155|3,155|2,639|
|Sponsored travel expenses||Ie,see|479|16,964||
|Divine Touch temr tits end leaching
materials||836||835|252|
|Retreat and oubng expenses||45||||
|Miscellaneous
expenses||67||||
|Bank and Paypsl cllmrgss||3,106|177|3,253|2,506|
|Grants paid (sss Nots 15)||23.495|212,498|235,993|1,134,576|
|Foad and Catering||60.239|10,464|70.703|9,953|
|Hall and stage decaraSon||2rit43|809|3,252|162|
|Volunteer snd helper expenses||998|12|1,010|3,513|
|Costume and props|||1,547|1,833|231|
|Energy cost|||5,639|5,639|8,855|
|Depreciation
ofassets used for charilable
acSvt8es||32,525|27,113|59,838|65,551|
|Governance
costs (sea Nolo 8)||4.860||4,860|4,860|
|Telephone|||821|821|623|
|Sts6onery, postage and|freight|1.627|714|2,341|986|
|Cleaning
and Gardening|||4,199|4,199|2,8SS|
|Rent and rates|||559|589|301|
|Rspaim and consumable|equipment|2.099|12.809|14,908|7,040|
|Administration|||||150|
|Hire ofEquipment||3,839|90|3,929|2,977|
|Cost ofservices|||1,555|I 685|500|
|UK SRLC Projects||1,439|20985|22,424|24,354|
|Manchester Sthapana||3,915||3,915||
|Yoga||2,629||2,629||
|Total||191,056|328,343|519,399|1.270,264|
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||etnsg2622
At|~
incoming|~
Transfers
Outgoing|~
Transfers
Outgoing|At31I93I2023|
|---|---|---|---|---|---|
|Unnnrirhted
funda|6|6|6|6|6|
|General funds
Unresbfcted
designated
fund|2,952,900|265,127|(191,058)
(1.020,116)
1,000,000||2A35,853
1,000,000|
|Reshtcted funds||||||
|Love and cars funds
Devdravya
Sadguru Prsma
London spiritual centre
Ssngh Velsalya and
Atmarpit
Vaiyavaah
Bhak6 Group
UK Dhrine Shop Sales
Atmasiddhi
Book Fund
Anjanshalaka-Pratishlha|72,733
193,122
2,553
14,563
'l,045
4,253
109,818|193,025
11,278
61,6$7
12,897
31,083
2200
211|(151,271)
(10,299)
(61,628)
(54,478)
(31,920)
(2)
(18,745)|41;579
(19,059)|114,487
194,101
2,562
(837)
14,563
1.045
6,451
72,225|
|Ashanlka
Mahatssv||||||
|(APAM)||||||
|Tohl|$,353,391|577,458|(519,399||3,411,450|
|rior
r|At
01I04t2021|Incoming
Resources|Outgoing|Trsnehm|At81I03I2022|
|Unrestricted
funds|5|8|6|8|6|
|General funds
Rsshlchd funds|3,000,864|75,570|(65,405)|(56,129)|2,952,900|
|Love and care funds
Oevrirevya
Sadguru Frame
Landon spirihari centre
Sengh Vstsalya and
Atmarpit Valyavach|107,954
189,191
25,191
75,471|499,008
3,934
1,116
5,845
199,218|(554,724)
(3)
(23,764)
(43,45$)
(281,124)|20,500
37,608|72,733
193,122
2.563
14,583|
|Mahatma
Gandhi Statue|(21)|5,215|(5415)|21||
|Bhskg Group
UK Oivine Shop Sshs
Aenasiddhl
Book Fund
Anhnshrriaka-Pra6shtha|82
4,106|147
118,383|(8,685)||1,045
4,253
109,818|
|Ashlsniks
Maholsav||||||
|(APAM)||310,425|(308,021)|||
|Total|3403818|1219837|1
0284||3353391|
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|||||Unrssbtcted|Restricted|Total|
|---|---|---|---|---|---|---|
|||||funds|funds|2022|
|||||8|8|8|
|Jiiam(IJm88|||||||
|Donalicns||||44,981|1,131,119|1,178,100|
|Investments||||10,224||10,224|
|Charitable
activities||||20,385|1,648|22,013|
|Grants|||||11,500|11,500|
|Tobd income||||75,570|1.144,287|1,219,837|
|EBSIIISBSifhpILr|||||||
|Charitable
actlviTies||||65,405|1,204.859|1,270,264|
|Tobd msoumes||expended||65,405|1,204,859|1,270,264|
|Nst incomel(expendlluml|||forthe year|10,185|(80,592)|(50,427)|
|Sroaa bunsfws||behsasn funds||(58,129)|58,129||
|Net movement|In tbnds|||(47,984)|(2,463)|(50,427)|
|Fund balances at||1April||3.000,864|402,954|3,403,818|
|Fund balances|at31March|||2,952,900|400,491|3,353,391|
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||Unrestricted|Restricted|Total|
|---|---|---|---|
||Funds|Funds|2022|
||6||6|
|Fixed assets||||
|Tangible assets|1,764,574||L764,574|
|Investments|1,006,899|233.336|1,240,235|
||2,771,473|233,336|3,004,809|
|Cunent assets||||
|Debtors
Cash at bank and in hand|7,289
183,158|82,814
85,329|90,083
266~7|
||190,427|168,143|358,570|
|Creditors: amounts fsging due within||||
|one year|(9,000)|(968)|(9,988)|
|Net current assets|181,427|187,155|348,582|
|Total assets less current liabillges|2,952,900|400,491|3,353,391|
|Income funds||||
|Restricted funds||400.491|400.481|
|Unleslllctad
funds|2.962,900||2,952,900|
||2,952,900|400,491|3353&39t|