2023-08-31-accounts

Company Registered Number: 0642 6672 (England & Wales) Charity Registration number: 1139867

REPORT OF THE TRUSTEES AND DIRECTORS

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st AUGUST 2023

FOR

BHAKT BHAKTI AUR BHAGWAN ASHRAM UK

VKM Accountants Ltd

Chartered Certified Accountants 25 Balham High Road London SW12 9AL Tel: [phone] Fax: [phone]

Email: [e-mail] Website: www.vkmehta.co.uk

BHAKT BHAKTI AUR BHAGWAN ASHRAM UK

CONTENTS OF THE FINANCIAL STATEMENTS

Company Information Report of the Trustees Statement of Financial Activities Balance Sheet Notes to the Financial Statements Independent Examiners report	Page 1 2 3 4 5 - 6 7 FOR THE YEAR ENDED 31st AUGUST 2023

Page 1

BHAKT BHAKTI AUR BHAGWAN ASHRAM UK

COMPANY INFORMATION

FOR THE YEAR ENDED 31st AUGUST 2023

TRUSTEES:

SECRETARY:

REGISTERED OFFICE:

REGISTERED NUMBER:

BANKERS:

ACCOUNTANTS:

Mr S Gunesssing Mrs E Gunesssing Mr D Ramkissoon Ms Leenah V Gutty (Appointed on 20th February 2024)

Mrs E Gunesssing 169 Clayhall Avenue Ilford Essex IG5 0NZ 0642 6672 (England & Wales)

Barclays Bank Plc Clapham High Street London VKM Accountants Ltd Chartered Certified Accountants 25 Balham High Road London SW12 9AL

Page 2

BHAKT BHAKTI AUR BHAGWAN ASHRAM UK

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31st AUGUST 2023

The trustees present their report with the financial statements of the company for the year ended 31st August 2023

OBJECTS OF THE CHARITY, PRINCIPAL ACTIVITIES AND ORGANISATION OF OUR WORK

The religious association is constituted as a company limited by guarantee and is therefore governed by a memorandum and articles of association.

The religious association's object and its principal activity is that of propagating hinduism and working towards the social, cultural, spiritual and educational uplift of one and all.

The religious association is organised so that the trustees meet regularly to manage its affairs. All the trustees work part time in administering both the day to day administration of the association and organising spiritual gatherings such as prayers.

Statement of Directors' and Trustees' Responsibilities

The Charities Acts and the Companies Acts require the board of Trustees to prepare financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Pracrice).

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

• select suitable accounting policies and then apply them consistently,

• make judgements and estimates that are reasonable and prudent,

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business, and

• state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.

The Trustees are also responsible for maintaining adequate records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statments comply with Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are also responsible for the contents of the trustees' report. TRUSTEES AND DIRECTORS The trustees during the year under review were:

Mr S Gunesssing Mrs E Gunesssing Mr D Ramkissoon Ms Leenah V Gutty (Appointed on 20th February 2024)

All of the trustees are directors of the company.

ON BEHALF OF THE BOARD:

……………………………………………………… Mr S Gunesssing

Date: 21/05/2024

Page 3

BHAKT BHAKTI AUR BHAGWAN ASHRAM UK

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31st AUGUST 2023

Incoming Resources: Voluntary Donations Other Trading Activities Gift Aid Receipts Other expenditure: Advertising Bank charges Depreciation - Fixtures, fittings and equipment Events expenses Food, drink and others Travelling Legal & Professional Fees Motor Expenses Preacher's fee Loan Interest Payable Repairs and Maintenance Use of home as office School Fees Donations Net incoming resources Surplus funds brought forward Total funds carried forward

2023 2023 2022 2022 £ £ £ £ 111,960 47,947 3,111 - 7,836 11,519 122,907 59,466.13 219 137 130 122 1,926 1,926 2,838 1,572 9,128 - 1,494 306 180 13 1,451 - 2,166 6,000 - 653 766 - 1,555 1,555 - 1,940 136,762 39,505 (158,615) (53,729) (35,708) 5,737 51,286 45,549 15,578 51,286 YE 31st August YE 31 August

Page 4

BHAKT BHAKTI AUR BHAGWAN ASHRAM UK BALANCE SHEET

AS AT 31st AUGUST 2023

FIXED ASSETS Notes Tangible Assets 2 CURRENT ASSETS Cash at bank and in hand NET CURRENT ASSETS NET ASSETS FUNDS: Unrestricted funds TOTAL FUNDS	2023 2023 2022 2022 £ £ £ £ 4,443 6,024 11,135 45,261 11,135 45,261 15,578 51,286 15,578 51,286 15,578 51,286 15,578 51,286 YE 31st August YE 31st August

The directors are satisfied that for the period in question the charitable company was entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and no member have required the company to obtain an audit of its accounts for the period in question with section 476 of the Act.

The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

ON BEHALF OF THE BOARD:

…………………………………….

Mr S Gunesssing (Trustee and director)

Date: 21/05/2024

The notes form part of these financial statements Page 5

BHAKT BHAKTI AUR BHAGWAN ASHRAM UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st AUGUST 2023

1. ACCOUNTING POLICIES

Accounting convention

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 1 January 2015)' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Advantage has been taken of Section 396(5) of the Companies Act 2006 to allow the format of the financial statements to be adapted to reflect the special nature of the charity's operation and in order to comply with the requirements of the SORP.

Accounting Convention

The financial statements are prepared under the going concern basis under the historical cost convention. The charity is entirely dependent on continuing aid and as a consequence the going concern basis is also dependent on continuing aid.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Fixtures, fittings, tools and equipment

20% per annum on a straight line basis

Incoming resources

Voluntary income and donations are included in incoming resources when they are receivable by the company.

Notes to the Financial Statements (continued)

Page 6

2. Tangible Asset

Cost At 1st September 2022 Cancelled order Additions At 31st August 2023 Depreciation At 1st September 2022 Charge for the year At 31st August 2023 Net Book Value At 31st August 2023 At 31st August 2022	Gods Statues Fixtures, fittings, tools & Equipment Total £ 4,098 9,632 13,730 (4,098) (4,098) 4,443 - 4,443 4,443 9,632 14,075 - 7,706 7,706 - 1,926 1,926 - 9,632 9,632 4,443 - 4,443 4,098 1,926 6,024

Page 7

BHAKT BHAKTI AUR BHAGWAN ASHRAM UK

INDEPENDENT EXAMINERS REPORT ON THE ACCOUNTS TO THE TRUSTEES OF

BHAKT BHAKTI AUR BHAGWAN ASHRAM UK

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the Act”).

The charity’s trustees consider that an audit is not required for this year under section 144 of the Act and that an independent examination is needed.

It is my responsibility to:

• (i) examine the accounts under section 145 of the Charities Act,

(ii) to follow the applicable Directions given by the Charity Commission (under section 145(5)(b) of the Act, and

• (iii) to state whether particular matters have come to my attention

Basis of independent examiner’s statement

My examination was carried out in accordance with 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 with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken 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 connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

(i) the accounting records were not kept in accordance with section 130 of the Charities Act; or (ii) the accounts did not accord with the accounting records; or

(iii) the accounts did not comply with the applicable requirements concerning the form 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.

VKM Accountants Ltd Chartered Certified Accountants 25 Balham High Road London SW12 9AL

Date: 23/05/2024

Company Registered Number: 0642 6672 (England & Wales) Charity Registration number: 1139867

REPORT OF THE TRUSTEES AND DIRECTORS

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st AUGUST 2023

FOR

BHAKT BHAKTI AUR BHAGWAN ASHRAM UK

VKM Accountants Ltd

Chartered Certified Accountants 25 Balham High Road London SW12 9AL Tel: [phone] Fax: [phone]

Email: [e-mail] Website: www.vkmehta.co.uk

BHAKT BHAKTI AUR BHAGWAN ASHRAM UK

CONTENTS OF THE FINANCIAL STATEMENTS

Company Information Report of the Trustees Statement of Financial Activities Balance Sheet Notes to the Financial Statements Independent Examiners report	Page 1 2 3 4 5 - 6 7 FOR THE YEAR ENDED 31st AUGUST 2023

Page 1

BHAKT BHAKTI AUR BHAGWAN ASHRAM UK

COMPANY INFORMATION

FOR THE YEAR ENDED 31st AUGUST 2023

TRUSTEES:

SECRETARY:

REGISTERED OFFICE:

REGISTERED NUMBER:

BANKERS:

ACCOUNTANTS:

Mr S Gunesssing Mrs E Gunesssing Mr D Ramkissoon Ms Leenah V Gutty (Appointed on 20th February 2024)

Mrs E Gunesssing 169 Clayhall Avenue Ilford Essex IG5 0NZ 0642 6672 (England & Wales)

Barclays Bank Plc Clapham High Street London VKM Accountants Ltd Chartered Certified Accountants 25 Balham High Road London SW12 9AL

Page 2

BHAKT BHAKTI AUR BHAGWAN ASHRAM UK

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31st AUGUST 2023

The trustees present their report with the financial statements of the company for the year ended 31st August 2023

OBJECTS OF THE CHARITY, PRINCIPAL ACTIVITIES AND ORGANISATION OF OUR WORK

The religious association is constituted as a company limited by guarantee and is therefore governed by a memorandum and articles of association.

The religious association's object and its principal activity is that of propagating hinduism and working towards the social, cultural, spiritual and educational uplift of one and all.

The religious association is organised so that the trustees meet regularly to manage its affairs. All the trustees work part time in administering both the day to day administration of the association and organising spiritual gatherings such as prayers.

Statement of Directors' and Trustees' Responsibilities

The Charities Acts and the Companies Acts require the board of Trustees to prepare financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Pracrice).

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

• select suitable accounting policies and then apply them consistently,

• make judgements and estimates that are reasonable and prudent,

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business, and

• state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.

The Trustees are also responsible for maintaining adequate records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statments comply with Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are also responsible for the contents of the trustees' report. TRUSTEES AND DIRECTORS The trustees during the year under review were:

Mr S Gunesssing Mrs E Gunesssing Mr D Ramkissoon Ms Leenah V Gutty (Appointed on 20th February 2024)

All of the trustees are directors of the company.

ON BEHALF OF THE BOARD:

……………………………………………………… Mr S Gunesssing

Date: 21/05/2024

Page 3

BHAKT BHAKTI AUR BHAGWAN ASHRAM UK

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31st AUGUST 2023

Incoming Resources: Voluntary Donations Other Trading Activities Gift Aid Receipts Other expenditure: Advertising Bank charges Depreciation - Fixtures, fittings and equipment Events expenses Food, drink and others Travelling Legal & Professional Fees Motor Expenses Preacher's fee Loan Interest Payable Repairs and Maintenance Use of home as office School Fees Donations Net incoming resources Surplus funds brought forward Total funds carried forward

2023 2023 2022 2022 £ £ £ £ 111,960 47,947 3,111 - 7,836 11,519 122,907 59,466.13 219 137 130 122 1,926 1,926 2,838 1,572 9,128 - 1,494 306 180 13 1,451 - 2,166 6,000 - 653 766 - 1,555 1,555 - 1,940 136,762 39,505 (158,615) (53,729) (35,708) 5,737 51,286 45,549 15,578 51,286 YE 31st August YE 31 August

Page 4

BHAKT BHAKTI AUR BHAGWAN ASHRAM UK BALANCE SHEET

AS AT 31st AUGUST 2023

FIXED ASSETS Notes Tangible Assets 2 CURRENT ASSETS Cash at bank and in hand NET CURRENT ASSETS NET ASSETS FUNDS: Unrestricted funds TOTAL FUNDS	2023 2023 2022 2022 £ £ £ £ 4,443 6,024 11,135 45,261 11,135 45,261 15,578 51,286 15,578 51,286 15,578 51,286 15,578 51,286 YE 31st August YE 31st August

The directors are satisfied that for the period in question the charitable company was entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and no member have required the company to obtain an audit of its accounts for the period in question with section 476 of the Act.

The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

ON BEHALF OF THE BOARD:

…………………………………….

Mr S Gunesssing (Trustee and director)

Date: 21/05/2024

The notes form part of these financial statements Page 5

BHAKT BHAKTI AUR BHAGWAN ASHRAM UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st AUGUST 2023

1. ACCOUNTING POLICIES

Accounting convention

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 1 January 2015)' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Advantage has been taken of Section 396(5) of the Companies Act 2006 to allow the format of the financial statements to be adapted to reflect the special nature of the charity's operation and in order to comply with the requirements of the SORP.

Accounting Convention

The financial statements are prepared under the going concern basis under the historical cost convention. The charity is entirely dependent on continuing aid and as a consequence the going concern basis is also dependent on continuing aid.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Fixtures, fittings, tools and equipment

20% per annum on a straight line basis

Incoming resources

Voluntary income and donations are included in incoming resources when they are receivable by the company.

Notes to the Financial Statements (continued)

Page 6

2. Tangible Asset

Cost At 1st September 2022 Cancelled order Additions At 31st August 2023 Depreciation At 1st September 2022 Charge for the year At 31st August 2023 Net Book Value At 31st August 2023 At 31st August 2022	Gods Statues Fixtures, fittings, tools & Equipment Total £ 4,098 9,632 13,730 (4,098) (4,098) 4,443 - 4,443 4,443 9,632 14,075 - 7,706 7,706 - 1,926 1,926 - 9,632 9,632 4,443 - 4,443 4,098 1,926 6,024

Page 7

BHAKT BHAKTI AUR BHAGWAN ASHRAM UK

INDEPENDENT EXAMINERS REPORT ON THE ACCOUNTS TO THE TRUSTEES OF

BHAKT BHAKTI AUR BHAGWAN ASHRAM UK

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the Act”).

The charity’s trustees consider that an audit is not required for this year under section 144 of the Act and that an independent examination is needed.

It is my responsibility to:

• (i) examine the accounts under section 145 of the Charities Act,

(ii) to follow the applicable Directions given by the Charity Commission (under section 145(5)(b) of the Act, and

• (iii) to state whether particular matters have come to my attention

Basis of independent examiner’s statement

My examination was carried out in accordance with 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 with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken 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 connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

(i) the accounting records were not kept in accordance with section 130 of the Charities Act; or (ii) the accounts did not accord with the accounting records; or

(iii) the accounts did not comply with the applicable requirements concerning the form 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.

VKM Accountants Ltd Chartered Certified Accountants 25 Balham High Road London SW12 9AL

Date: 23/05/2024

Company Registered Number: 0642 6672 (England & Wales) Charity Registration number: 1139867

REPORT OF THE TRUSTEES AND DIRECTORS

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st AUGUST 2023

FOR

BHAKT BHAKTI AUR BHAGWAN ASHRAM UK

VKM Accountants Ltd

Chartered Certified Accountants 25 Balham High Road London SW12 9AL Tel: [phone] Fax: [phone]

Email: [e-mail] Website: www.vkmehta.co.uk

BHAKT BHAKTI AUR BHAGWAN ASHRAM UK

CONTENTS OF THE FINANCIAL STATEMENTS

Company Information Report of the Trustees Statement of Financial Activities Balance Sheet Notes to the Financial Statements Independent Examiners report	Page 1 2 3 4 5 - 6 7 FOR THE YEAR ENDED 31st AUGUST 2023

Page 1

BHAKT BHAKTI AUR BHAGWAN ASHRAM UK

COMPANY INFORMATION

FOR THE YEAR ENDED 31st AUGUST 2023

TRUSTEES:

SECRETARY:

REGISTERED OFFICE:

REGISTERED NUMBER:

BANKERS:

ACCOUNTANTS:

Mr S Gunesssing Mrs E Gunesssing Mr D Ramkissoon Ms Leenah V Gutty (Appointed on 20th February 2024)

Mrs E Gunesssing 169 Clayhall Avenue Ilford Essex IG5 0NZ 0642 6672 (England & Wales)

Barclays Bank Plc Clapham High Street London VKM Accountants Ltd Chartered Certified Accountants 25 Balham High Road London SW12 9AL

Page 2

BHAKT BHAKTI AUR BHAGWAN ASHRAM UK

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31st AUGUST 2023

The trustees present their report with the financial statements of the company for the year ended 31st August 2023

OBJECTS OF THE CHARITY, PRINCIPAL ACTIVITIES AND ORGANISATION OF OUR WORK

The religious association is constituted as a company limited by guarantee and is therefore governed by a memorandum and articles of association.

The religious association's object and its principal activity is that of propagating hinduism and working towards the social, cultural, spiritual and educational uplift of one and all.

The religious association is organised so that the trustees meet regularly to manage its affairs. All the trustees work part time in administering both the day to day administration of the association and organising spiritual gatherings such as prayers.

Statement of Directors' and Trustees' Responsibilities

The Charities Acts and the Companies Acts require the board of Trustees to prepare financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Pracrice).

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

• select suitable accounting policies and then apply them consistently,

• make judgements and estimates that are reasonable and prudent,

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business, and

• state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.

The Trustees are also responsible for maintaining adequate records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statments comply with Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are also responsible for the contents of the trustees' report. TRUSTEES AND DIRECTORS The trustees during the year under review were:

Mr S Gunesssing Mrs E Gunesssing Mr D Ramkissoon Ms Leenah V Gutty (Appointed on 20th February 2024)

All of the trustees are directors of the company.

ON BEHALF OF THE BOARD:

……………………………………………………… Mr S Gunesssing

Date: 21/05/2024

Page 3

BHAKT BHAKTI AUR BHAGWAN ASHRAM UK

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31st AUGUST 2023

Incoming Resources: Voluntary Donations Other Trading Activities Gift Aid Receipts Other expenditure: Advertising Bank charges Depreciation - Fixtures, fittings and equipment Events expenses Food, drink and others Travelling Legal & Professional Fees Motor Expenses Preacher's fee Loan Interest Payable Repairs and Maintenance Use of home as office School Fees Donations Net incoming resources Surplus funds brought forward Total funds carried forward

2023 2023 2022 2022 £ £ £ £ 111,960 47,947 3,111 - 7,836 11,519 122,907 59,466.13 219 137 130 122 1,926 1,926 2,838 1,572 9,128 - 1,494 306 180 13 1,451 - 2,166 6,000 - 653 766 - 1,555 1,555 - 1,940 136,762 39,505 (158,615) (53,729) (35,708) 5,737 51,286 45,549 15,578 51,286 YE 31st August YE 31 August

Page 4

BHAKT BHAKTI AUR BHAGWAN ASHRAM UK BALANCE SHEET

AS AT 31st AUGUST 2023

FIXED ASSETS Notes Tangible Assets 2 CURRENT ASSETS Cash at bank and in hand NET CURRENT ASSETS NET ASSETS FUNDS: Unrestricted funds TOTAL FUNDS	2023 2023 2022 2022 £ £ £ £ 4,443 6,024 11,135 45,261 11,135 45,261 15,578 51,286 15,578 51,286 15,578 51,286 15,578 51,286 YE 31st August YE 31st August

The directors are satisfied that for the period in question the charitable company was entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and no member have required the company to obtain an audit of its accounts for the period in question with section 476 of the Act.

The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

ON BEHALF OF THE BOARD:

…………………………………….

Mr S Gunesssing (Trustee and director)

Date: 21/05/2024

The notes form part of these financial statements Page 5

BHAKT BHAKTI AUR BHAGWAN ASHRAM UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st AUGUST 2023

1. ACCOUNTING POLICIES

Accounting convention

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 1 January 2015)' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Advantage has been taken of Section 396(5) of the Companies Act 2006 to allow the format of the financial statements to be adapted to reflect the special nature of the charity's operation and in order to comply with the requirements of the SORP.

Accounting Convention

The financial statements are prepared under the going concern basis under the historical cost convention. The charity is entirely dependent on continuing aid and as a consequence the going concern basis is also dependent on continuing aid.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Fixtures, fittings, tools and equipment

20% per annum on a straight line basis

Incoming resources

Voluntary income and donations are included in incoming resources when they are receivable by the company.

Notes to the Financial Statements (continued)

Page 6

2. Tangible Asset

Cost At 1st September 2022 Cancelled order Additions At 31st August 2023 Depreciation At 1st September 2022 Charge for the year At 31st August 2023 Net Book Value At 31st August 2023 At 31st August 2022	Gods Statues Fixtures, fittings, tools & Equipment Total £ 4,098 9,632 13,730 (4,098) (4,098) 4,443 - 4,443 4,443 9,632 14,075 - 7,706 7,706 - 1,926 1,926 - 9,632 9,632 4,443 - 4,443 4,098 1,926 6,024

Page 7

BHAKT BHAKTI AUR BHAGWAN ASHRAM UK

INDEPENDENT EXAMINERS REPORT ON THE ACCOUNTS TO THE TRUSTEES OF

BHAKT BHAKTI AUR BHAGWAN ASHRAM UK

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the Act”).

The charity’s trustees consider that an audit is not required for this year under section 144 of the Act and that an independent examination is needed.

It is my responsibility to:

• (i) examine the accounts under section 145 of the Charities Act,

(ii) to follow the applicable Directions given by the Charity Commission (under section 145(5)(b) of the Act, and

• (iii) to state whether particular matters have come to my attention

Basis of independent examiner’s statement

My examination was carried out in accordance with 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 with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken 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 connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

(i) the accounting records were not kept in accordance with section 130 of the Charities Act; or (ii) the accounts did not accord with the accounting records; or

(iii) the accounts did not comply with the applicable requirements concerning the form 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.

VKM Accountants Ltd Chartered Certified Accountants 25 Balham High Road London SW12 9AL

Date: 23/05/2024