REGISTERED CHARifY NUMBER: 1140041
R•port of th• Tru8t••s and
Fln•nclal Stat•m•nts for th• Yo•r End•d 31 Da¢•mb•r 2024
SCIENCE OF THE SOUL- BRMSH ISLES
Jassal and Ccrfnpany
Chwtered Ac¢ountsnls and Registered Au¢thtors
Unil 2 H8therton Court
21 H8therton Street
Walsall
Wesl M￿l?￿J$
WS4 2LA

SCIENCE OF THE SOUL- BRITISH ISLES
Contents of the Financial Ststèments
for the Year Ended 31 o￿aMber 2024
Roport of th• Truste••
1 to 5
R•port olthe Ind•pond•nt Audltorn
6 to 8
Stat•m•nt of Flnancial Actlvttl•s
Bal•￿$ Sh••1
10
Ca•h Flow Ststem•nt
11
Notos to th• Ca•h Flow St*t•m•nt
12
Notes to th• FSn•ncl•l Statsm•nts
13 to 16

SCIENCE OF THE SOUL- BRITISH ISLES
Report of the Trustees
for the Year End￿ 31 Dec•mb8r 2024
The tnJstees present thwr report %wlh Ihe ffinancTral statements of charity for the year ended
31 December 2024. The trustees have adopted the prowsions of Accounting and RefX)rting by Charities..
Slalement of Recommended Practice applicable lo cha11t￿S prepariNJ thar acu•unts in accordance with the
Financial Reporting Standard appltsble in the UK and Republic of IrelaThJ IFRS 1021 leffeclive 1 January
20191.
OBJECTIVES AND ACTMTJES
Oblectiv•s and alm$
The objectives and aims of the Charity arg 118tsded in the Trust Deed a￿1 indudè the ftAlowing.'
l. The main objective of the Chaiity is to wowde opportunths for anyfMe vkn) w5hes to krw 8boul the
philosophy of Sant Mal as tsught by the Sant Sal Gunjs of Dera Baba Jaimal &ngh. 8eas. Punjab, India. The
Charity arranges programmes of meeb.ngs at sui18ble IrtaI￿S %there discourses are given by approved
speakers and arranges the availatylity of subsidised literatu￿ abcAJt Ihe philosophy of Sanl Mat foi anyone
is interested in readiro about the tenets 8TrJ bathground of the leachir¥J$ ol Sanl M81.
2. The philosophy of Sant Mat promotes the Imp￿￿nCe of ihe common shared values of all roligions
noti￿thS￿ndlng their cultural, regional or na110n￿ dis￿¢￿￿5 ￿ ￿lef to mulual w+der5tanding and
respect befv￿￿ all faiths and re1￿lOnS.
3. The Charity aims lo promole th￿eth?9. mulual wKlerstandiThJ. w¥J resFect beiween poople of dsfferenl
faiths by sludw'ng the ￿re vaues ar￿ ￿n¢9￿￿5 of their dknl faiths.
4. The Chartty also effilributes kn time lo timè lo the relief of need and suffering among wctim5 of nalural oi
other kinds of disaster in the lonn of money other means deem&J 5Uitatlg1 for petsons. bodles.
or9anisations andl¢y countries affected, indudin9 Ihe pThision of medul aid.
Publlc b•n•fft
The trustees are aware ol Ihe Ch8rity Commiswi's gurfjance on benofit reWr￿r￿j as set out in Section
17 of the Charities Act 2011.
The trustees beI￿ve that Iheir Obl￿tiveS and actsmknes of womob'ng the SF4ritug1 and thancemenl of
humanity are for the general benefii wblic.
Ar•a of b•n¢fft
The Charty's definèd areg of benefft, as ouuined in the sUWem￿tal Twsl Deed m8de on 23 July 2011 is the
8rTrtish Isles and memkr states of the European Unv)n.
ACHIEVEMENT AND PERFORMANCE
Charlt•blo activities
During the year the Board of Twsle8s conbnu&J V*ilh the chari&￿e ￿t•￿treS of Ihg Charity in anti¢ip8b'on of
receiving further donatie￿S in Ihe forthcc¥nirrfJ year.The Charity received a donabon from 8 twuesl during the
year. The Charity made dor￿li0￿S lo otsr charib.es wilh similar Charitab￿ obj'ectsves.
Fundrablng activltie
In line wth it5 policy Ihe Charity did rK*l Lndertake any fomial frJrKIral￿rWj acIl￿tse$ in year. AJI fuThYs
received were voluntary dOr￿tiOnS given by the al ihwr disctsitcffi.
Page 1

SCIENCE OF THE SOUL- BRITISH ISLES
R¥port of the Trustees
for the Year Ended 31 December 2024
ACHIEVEMENT AND PERFORMANCE
Environmental Policy
The trustees remain lulty committed lo a practical and cosl*ffeth"ve approa¢h lo safeguarding the
environment. Priority is given to conserve and make efficjent use of energy. stats"onery and other sup￿18$ and
the recycling of waste.
Health & S•fW Poll¢y
11 is the Charty's KK)Itcy to Kffwde adequate C￿01 of the he81th safety risks from its activities. lo
consult wth all involve(l on heatlh and safety matters. to provth infomation iTrJudiry suilabje trainin9 and lo
maintain safe and healthy WO￿￿9 cond11￿n5.
Inwstm•nt Polky
The ¢ruslees, b*ilhin the powaTS granted ty the Trust t)e8d, invest any suwus funds It may hold frryn limo to
time lo athieve favourable financAal retums vknile minimisjro the level of risk.
FINANCIAL REVIEW
Prln¢lpal fundin9 SOWC•S
The income generated from volunl8ry donalicn5 was £550.(W 12023: £4.5941. Inveslmgrt Inccme
represented bank interest recewed in the year (rf £1.13612023." £151.
The resources expended on chantable ￿l￿tieS were £Nil12023.. £141.
The Charty m•J• dona¢K￿$ ￿£S50,lMTh1{2o23.. £23.8441.
exce88 of irKome over expendrture was £1,13612023.. £19.249 exce88 eXp￿rturo over inco￿1.
Accumulolfrj general funds werè £1,1&S12023'. £Ndl.
There ￿re minimal fin8ndal transadions in the yeof Ihè ITUStees fjXPgcI to recwve donations in the
forthwning year.
R•$orrf•• pollcy
The Iruslees had organised the actimties of the c*arity lo be transferred lo the charitable incorporated
organisatson. The donation rerAved by the Charity was transferred to thg charitstje ifft)rpor8ted organis81ion
and another charity similar obieclNes. Tr Iruslees ¥MII continue to receive donations in forthcoming
years and consider the reserwes aFpropriate lor Ihe Chwity's (yJrrent activities.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng docum•nt
The tharity is Control￿ by its govemirvJ thoJment, a deed of trust and constitutes an unlno)rporaled c*arity.
The Charity is governed ty its Trust L)eed dated 8 January 2011 as amended by deed on 23 Juty 2011. The
Charity was registered wilh Charity C(Mnmission for Eryland aTrJ Wales (m 2S January 2011.
Page 2

SCIENCE OF THE SOUL- BRITISH ISLES
Report of th• Trust¢¢s
for the Y8ar End•d 31 Oxem￿r 2024
STRUCTURE, GOVERNANCE AhlD MANAGEMENT
Rocruftm¢nt and appointment of new tntstees
The goveming document sets Ihe eslablishmenl of the Boar¢1 of Trustees consisting ol a minimum of fwe
trustees. The Spiritual Representabves of the Patron a￿ ex-officio trustees of the Board and the
Chairperson are 8PFK)inle(J for 8 term of Ihree years renevrable from time to ts.me subject lo resolution of the
Board ol Trustees.
Trustees hold office for a tem) of three yeais by resc4ution of the Board of Trustees. Al the end of their first
lenn trustees may be reappointed for a further term of no more than three Yea￿ by resdution of the Boaid of
Tfustees. Thereafter, truslees, other than Ihe Chairp8ison. vtho have served for ￿ consecutive terms shall
not be èligible for reappointment untrl ts exlxry of al least three years.
Trustees are appot'nled by the Board of Trustees. CandKlales arè wcp05ed ty members of the Board from
among variou5 office holders ¥Mthin Ihe "sangal" Icongregationl have Se￿ed the sangal for some limè.
Selection is then confimed by the Irustees at a ge￿ra1 meeb'ng of Ihe Board of TnJstees nonnally during the
Ihird quarter ol the year bèfore vac4n¢ies octhr.
Organisatlonal structur•
Al the request of at least Ihree trustees, 8 meeting of Ihe Board of Twslees is held. All dedsions are based
on the majority ol the tnjstees attenth'rvJ and voting. The quorum for the Iwstees is three this can be
reduced lo if the Chairman is present. The Board of Tnjstses mèets every trhv months to de￿ ¥￿th the
operation81 and financ￿1 deVelO￿ents of the Charity.
The Board of TnJst8es h8s est8t4ish&J a Hanning C¢Jnmiltee (PCI ¥thich comprises five members. The
Planning Committee is reswnsit4e lor the plannin9. Organi￿n9 and wJminislration of the nati￿81 meetings. 01
Haynes Park at which discourses on the philosophy of Sant Mal are given. The PC is algo responsible for
proposing strategic initiabves s￿h as %multsnetyJs tran51abon at these meetings and has Ihe delegats
authority for carryiThJ ¢wt suth FWOSOIS ¢yKe Ihey have been budgeled and approved by the Board of
Trustees.
The Board of TNslees has established a Health and Safety departsnenl IH&SI reporting to the Board of
Trustees ¥A8 the H8nning Committee. H&S 15 respon&tde for ensurirKJ that all the requirements for a healthy
and safe onwronment is maintalned vtherever the Charity wies its xtiwties.
The Board ol TnJstees has established o Finwo81 M8n8gement Group IFMGI ¥thich comprises tnJ5tee
supported by 8 team of volunteers financial qu81rfulion and expenence. The FMG reports lo the Board
of Trustees and is responsible for rnanaging Ihe finan(i818ff8irs ol the Charity, lo ensure that expenditures
are kept wlhin budget and to enSl￿e Ihere is an 8ffective system of inlemal contrd in place lo prevent and
detect fraud or any other irregularibes rf they were to C#xur. The FMG is responsible for ke8pirKJ proper
accounting records and wepares wu18r stslemenls about Ihe financial p)srbon of the Charity lo the Board of
Trustees and to stalul¢xy authontbes whenevw required.
The Board of Tnjstees has established an IT depathlent. reporting to Ihe PC, vthith Is ￿SponSible for
maintsining Tobust and effecbve Info￿atiOn Systems on beh8ff of the Charity.
All of the Chafity's work and SUPFX)rt is carried tyJt by vduntews and no remunèrab'on is paid. A number of
key vdunteers re$Kle at the Charity's prcperties and recewe free ￿Tr￿)da¢￿.
Induction and training of new InMt•es
New trustees undergo an 0rienlat￿ day to brief them Ixt their legal ￿)I￿at￿)ns, the content of the Trust
Deed, the decision makirYJ pr￿$s, the finarrial performar￿¢ of the Chartty, Ihe r￿n1 developments and
the ftjture plans. During the orientsth.on day ihe new trustees receive the Trustees, Resource Manual which
contains infom)atK)n on fv Charty's p)li(ies and wocEdures and meet olhe¥ trustee5 and key volunteers.
Tnjstees are encouraged to attend extemd training events relevant to developirYJ their skills and to gain
experienc* relevant lo the￿ rdes arKI responsibilities.
Page 3

SCIENCE OF THE SOUL- BRMSH ISLES
Report of the Trustees
for thè Year Ended 31 December 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Related parties
The Charity does not own any prrwty and ¢wpies proF*rties leased fr(xn other Charities similar
objects to its own. The Charity donated a gJm of £50.CW to Saence of the Soul Brib'sh Isles. the charitable
incorw)rated organisation lo %thich its operations had been transferred.
Rlsk manag•m•nt
The Board of Trustees have given c4)nswJerab"cx) to the majtr risks to vthith the Chanty is exposed and
satisfied themselves that systsms ￿ p￿￿1￿re$ a￿ estsblished in c*der lo manage th)se risks.
The Board of Tnjstees a¢knO￿edge their fesp)nwtylity to manage risk associated with the Charrty's aclivibes
and during the year have considered the major risks that may have a I￿obable or highly probable likelihood of
occurrin9. The areas of considerattcn I￿uded govemarKe, operations, finan¢e$, enwronmen181 or exl8mal
18¢t￿$ and the Chanty'8 t￿)1￿ wrth regulalK￿.
The Board ol Trustees idenbfy risk using Vari￿$ proces5è5 irK4uding risk assessments thal have been used
to conducl Health and Safety ￿views, inlemal tffitrds such as Ihe Inlemal Audit lunction that is us¢d lo
identify financial and operational risk and conducling revivws of ￿1￿8$ and procedures by specialist
volunteers lo identify cOmpl￿nce risk.
The 8oard of Trustees consdered Ihe impact of the risks as￿lated in areas on the ffinanryal perfom)ance
and position ol the Charity. All ol the new and existing risks Ihal have been identified and assesseé using ils
processes have 8ssoci*ted risk management ￿a￿S that have been dest9￿d lo minimise the occu￿enCe of
any impact. The Board ol Trustees has implemenled syslgms arKI rogular awareness training lo
manage Ihose risks.
REFERENCE ANO ADMINISThATIVE DEfAILS
R•glSt•rnd Charlty numb•r
1140041
Prlnclpal addr•8S
Haynes Park
Church End
Haynes
Be(Jford
Bedlordshlre
MK45 3BL
Tru8t••8
Mr Roger French OBE DL 08E DL (Chairpe￿onI
Mr Joga A￿1
Mrs Sarbjil Ghoman
Mr William Hanison
Mr Douglas Cameron
Mr Sukhbir Farar
Audltors
Jassal and Comp8ny
Chartered Accountants and Registere6 Audito
Unit 2 Hatherton Court
21 Halherton Street
Walsall
Wesl Mwjlands
WS4 2LA
Page 4

SCIENCE OF THE SOUL- BRMSH ISLES
Report of the Trustees
for the Year End￿ 31 D•c•mber 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Solicitors
CL Law solicAt￿5
138 The Crossways
Hounslow
Middlesex
TW5 OJR
Bankers
National Weslminster Bank Fk
Aldgale Branch
PO Box 10863
130 Whitechapel High Street
London
E17PY
STATEMENT OF TRUSTEES. RESPONSIBILMES
The trustees are responsi￿￿ for Pfeparing the Re(K)rt ol the Trusteès and the financ4al slalemenls in
accordance with applicable law ￿ Unrted ￿'ngdoM Accounts'rKJ Stsndards (United Kingdom Generally
Accepted Aecounling Practice).
The law aPFAic8ble lo charlt*s in ErKJland and Wal&s. the Charthes Acl 2011, Charty (Accounts and Reports)
Regulab'ons 2008 8nd the wovisions ol the trust deed requires ihe InJstges lo prepare financial statements lor
each fin8noal year %thich give 8 true and fair view of the state of affairs of the charity and of Ihe incoming
resources and applicatKin of resources, includiNJ the irthmts ar￿ expendiiure, ol Ihe charity for Ihal period. In
preparing those finanoal stslements. the trustees are rnquired to
seled suitable acLounling F¥Jlioes and then opply them ¢￿sIstent￿.,
observe the methods and prinuples in the Charity SORP,.
make judgements and estsmales th81 are reasonable and prudent:
stsle whether applicable accounts"rKJ starhjards ha¥p ljtsn ftAk)N%ed. subiett lo ony materi81 departures
disclosed and explained in the finanaal st81ernents,'
prepare the finanaal stalements on the goiNJ eoncem basis unth5 it ts Inap[￿pri8tQ to presume Ihal the
¢harity wll ￿nbn￿O in business.
Iruslees a￿ responsible for keepirKJ proper accounlsng rec￿1$ whKh dlsdose wlh reasonable accuracy
al any th'me the financ181 posit￿ of the chanty and to enable Ihwn to ensure th81 the finanoal stalemenls
comply with the Charities Act 2011. Ihe Charity IAcccyJnls and Reports) Regulations 2008 8nd the provis¢ons
of the trusl deed. They a￿ also ￿spon&￿e for safeguardir¥J the assets of the charity and hence for tsking
reasonable steps for the preventsw and detecti￿ of lrydud an¢J other irregularib"es.
4 i LE ni ..abo.¥..... signed on its behalf by..
Approved by order of the t￿rd of trus*gs on .. ....
Mr Roger French OBE DL- Trusteg
Page S

Rem of the Indepondènt Auditots to the Tntstees of
S¢rence of the Soul - British l$ks
Opinion
We have 8vdited the financial statements of &ience of the &yJl - 8n"b"sh Isles Its tharity'l for the year
ended 31 December 2024 which comprise the Statement of Finanoal Actiwb"es. the Balance Sheet, the Cash
Flow Statement and rK)les lo the finanaal statements, I￿lU{￿r¥3 a summary of significant accounts'ng polioes.
The financial reporting framework that has been applied in their weparation is applicable law and United
Kingdom Accounting Stsndards (United lQngdom Generaty Accepted AC￿nting Prac￿￿}.
In our opinion the finanaal statements..
give a true and fair view of the stste of the charitys affairs as al 31 December 2024 and of its incoming
resources and application ol resources. lor Ihe ye8r then erKled.'
have been property prepared in ￿cor￿anCe ￿￿th United lQ"ngdoffl Generally Accepted Accounts"ng Practice.,
and
have been prepared in acCordar￿e with the requirements of fv ajar￿eS Act 2011.
Basis for op5nion
We condLtcled our audil in ￿Y￿anCe with Inlemalional S&TrJ¥ds on Auditing IUKI IISAS IUKI) and
appjicable law. Oui respon&'kn"lities under tr￿se standards are lurther d￿ribed in the Audilors.
fesponsilylibes for the audit of the finawal stslements se¢tth of our report. We are independent of the
charity in accordance with Ihe ethical requirements that are rdevanl to our audit of Ihe financial statemen15 in
Ihe UK. induding the FRC'S Ethical Slandard. and we have luffi1￿ our other ethical responsibilities in
accordance wlh these requirements. We believe that the a￿.1 ewderts we have obtained is suffioenl and
appropriale to Pro?￿de a basis for our opinion.
Conclusk*M r•l•tlng to golng ¢on¢•m
In auditing the financial statements. ￿ have condLKled that the I￿518¢$. use of the going concern basis ol
accounting in the preparation of Ihe financi81 stslements is approwate.
Based on Ihe work we have performed, ￿ have rKJl identified any m8teri81 uncwtainties relating to events or
ndibons that, individually or colleth"vely. may casl ￿9n￿can1 doubl on the charity's ability to wtinue as
going ￿n¢0M lof a period of 81 least ￿Ve months frryn the fingnc#al stalemenls #re 8uihorised for
issue.
r responsilxlilies and the re￿￿￿tI.11ty8s of the trustees with respect to png c￿cern described in thè
relev8nl sections ol this report.
Oth•r Informatlon
The tnjstees are responsit4e for Ihe Olher informatk)n. ￿ olher information cmprises the inforniation
induded in the Annual ReFort. other Ihan the financi81 statements Report ol the Independent Auditors
thereon.
Our w'nion rA) the finarrial statements lyc￿ not Cowr the olt*r informthn ￿d. except to the extent
olherwse explith stated in our rewt, V•* do express of assurwce condusion thereon.
In connection wilh our audit of the financial stslements. our resF¥)ngt*lity is lo read the other information and.
in doing so, consider whether Ihe ofvr inlfmalion is materially inconsistent ￿th Ihe financial slalements or
our kno%￿edge obtained in the 8uth'l or olhew.se apwrs to be materially misslaled. If we identify such
material inconsistencies or apparent material misslalements. we are required to detemiine whether this gives
rise to a material misslalemenl in the fina￿la1 statements themsefves. 11. based on the vKsrk we have
performed, we conclude th81 there is a matwial miss&￿eMent of this other inform81itin, we are required to
report that lact. We have nothirKJ lo TeKxxt in thi5 Te9ard.
M4tt•rs on which wo are requir•d to ieport by eX￿PtIOn
We have nothing to report in respecl ol Ihe folh)wng matters vhwe the Ch8n"ties {A(￿￿￿ts and Reports)
Regulations 2008 ￿qUI￿$ us lo rew)rt lo you il, in our opinion..
the information given in the Report of the Trustees is inc0￿Stent in any matwial respect wlh the finanaal
stalemenis.. or
suffiaent accounting recuds have not tMn kept.. L¥
the financi81 st8temen15 are nol in agre&menl th the a￿unting records arKI reiums.. or
we have not ￿1Ve￿ all the information arxl explanalions requi￿ ts our au(lit.
Page 6

Report of the Independent At￿ltorS to th• Trustms of
Scign¢e of the Soul - Brithsh Isles
Responsibilities of tn￿t•8$
As explained MO￿ fully in the Statement of Tnjstees. Respon&tiililies. Ihe trustees are ￿spon￿ble for the
preparation of the finanaal stslemenls whith give a true and fair Mew, and for such intemal control as the
trustees determine is necessary lo enable the wepara1￿n of fin8rio81 stslements thal are tree from materi81
misstslement, %thether due to fraud or error.
In preparing the finanryal statements. the trustees are resw)ngt4e for asse5sirKJ the charitys ability lo
continue as a going concern, disdosing, as aP￿icable. matters related to going concem arKI using the g￿n9
concem ba￿$ of accounb.ng unless Ihe trustees either inleThJ to liquidate the charity or lo eea5e operations. or
have no realis*'c amemalive t¥Jt to do so.
Our r•sponslblllt5•8 for the audlt of th• financlal stat*m•nts
We have been appointed as audrtors un¢Jef secti￿ 144 01 the Charities Act 2011 and rewi in accordance
with the Act and relevant regulations male 01 hamng effect Ihe￿￿nder.
Our objectives are to obtain Teas0r￿b1fj assure￿? at¥xrt vkthr the financial statements as a are fr88
from material misstalefflent. vtheihef due to fraud or effor, and lo ISS￿ a Report of the Independent Auditors
thal includes our cpinion. Reasonatde assurance is a high thl of assurance. is not a guarantee that an
audit widvcted in accord8nL* with ISA5 IUKI %MII afrways detect a material misstslemenl when il exist5.
Misstalements can arise from fraud or error and 8re considered matenal it, iThJiMdually or in the aggregate,
they could reasonabty b8 expected lo influence Ihe economic deu'sons of users taken ￿ the basis of these
financial ststoments.
- We enquired of managemgnL inclLKled ci)tsinir¥J and rewth¥irKJ $￿pOrting &xumentation ￿nCernIng
the Charity's Foliaes and procedwes relatir#J lo..
Identifying, evaluating arKI cLIm￿y1ng wilh ￿ and regula1￿n$ ond bthether they were aware of any
instances of non-complwKe.
b. Detecting and resporKling to the rlsks of fraud and vh*ther Ihey haN* kn￿￿edge or any aclLIg1. suskxcted
or alleged fraud.
- We obl8ined an undetstsndww of Ihe ￿al and Tegulalory framthth Ih81 the Charity oper81es in, ktU55ing
on those laws and regu181ions that have a material effect on the finano81 stslemenls or th81 had
fundomental effect on the operab.ons of Ihe Charity trom our profeS￿on91 aTrJ sector experience.
- We rewewed the financial stslemenl dI￿Sure$ 8fKI tested these to SLpporb'ng thumenlatron 10 8ssess
compliance with appliCa￿e laws ond regulabons.
- We perfomed lnalylical procedures to idenbfy unusuol (Y unexpethd retat*)nships trbat may indicato
rlsks of material misstatement due ￿ fraL*J.
- In addressing the risk of fraud thmugh management ovemdè of controF. we lesled the apwopri81eness of
joumal entries and othfjr adjustrnents m&le in fv financial ststements.
Because of the inherent limitabons of on aLKliI. Ihere is o risk that we will not detect all irregulaiities, induding
those leading lo material misstatement in the financial slatements or non-compliance with regulations. This
risk increases Ihe more the more that compliance wih law or regulation is removed fr¢yn the events arKI
transactrons refiecled in the financial slalemenls. a5 V•E will be less likely to become aware of Ihe instsnces of
r￿n.CompliarKe. The risk is also greater regaiding irregularib.es cwJrring due to fraud rather than error, as
fraud invdves intenti¢)nal ¢oncealmenL fwry, cdlug¢M. Om1￿C￿ or misrepresentation.
A further description of reswThsibblibes for Ihe aU[￿t of the finaroal slalwnwls is I￿ted on Ihe FinancAal
Reporting Council's website al vMW.frc.ory.￿aUdItorsrespDnsitlIltie$. This description loms part of ¢)ur
Report of Ihe Independent Auditor5.
Page 7

Report of the Indepondent Auditors to t￿ Trustee5 of
Scienc8 of the Soul - British Isl¢s
Use ofour report
Thi5 report is made solely to Ihe charity's Injstees. as a iy)dy. in ￿COrdanCe ￿th Part 4 of the Charits'es
(Accounts and Reports) Reg4Jlations 2008. Our audr( work has been undertaken so that we might stsle lo the
charity's Iruslees those Matte￿ we are required to state lo them in an auditors. report and lor no other
purpose. To the fvllesl extent permitted by law. we do not accept ot assume responsbility to anyone other
than the tharity and the charitys tru51ees as a b)(ty. for c¥Jr w*"t work, for this report, C￿ for th8 opinions we
have lomie(l.
Jassal and Company
Chartered Accounlan15 and Registered Auditors
Unil 2 Hatherton Court
21 H81herton Slreet
Walsall
Wesl Midlands
WS4 2LA
Dale: ..
Page 8

SCIENCE OF THE SOUL- BRITISH ISLES
ststomènt of Financial A¢ti¥ities
for tho Yaar End•d 31 D•¢•mbw 2024
2024
Unrestr+cled
fvnd
2023
Total
lunds
Notes
INCOME AND ENDOWMEtr¥fs FROM
Donats'ons and legacies
550,(
4,594
Investment income
1,136
15
Totsl
551.136
4.eA)9
EXPENDITURE ON
Charbtable activiti•s
CharilatAe dwaty.￿S
23,844
14
Total
550,C
23,858
NET INCOMEI{EXPENDITURE)
1.136
(19,2491
RECONCILIATION OF FUNDS
Total funds brought fo￿ard
19.249
TOTAL FUNDS CARRIED FOI4Y4ARO
1.136
notes f￿ part of these fin8￿jaI 5tstements
Page 9

SCIENCE OF THE SOUL- BRITISH ISLES
Balance Sheat
31 December 2024
2024
Unrestn'¢ted
fund
2023
Total
funds
Notes
CURRENT ASSETS
Cash at bank
1.136
NET CURRENT ASSErs
TOTAL ASSEfs LESS CURRENT
UABIUTIES
1.136
NET ASSETS
1.136
FUNDS
Unrestrictod lunds
1,136
TOTAL FUNDS
1,136
e fin8na81 ststsments werè approved by ts Bo¥d of Trustees and 8ulh0ri3ed for issue on
4..P6TQ.4J6A.aAA.¥... ar￿ on its behall ty..
Mr Rogef Frer￿h OBE DL - Tntslee
noles 1￿M part of these financial statements
Page 10

SCIENCE OF THE SOUL- BRITISH ISLES
Cash Flow Statèm•nt
for th• Yèar Ended 31 D•¢embw 2024
2024
2023
Notes
Co$h flows from operating activiti•s
Cash generated from operations
111.6511
Nel cash prowded byllused in) c¢*rth'ng acbmties
111,6511
Cash flows from inv•stlng ocllvlll•s
Interest received
1,136
15
Nel cash providèd by investiThJ aclivilies
1.136
15
Change in cash and cash •qUI￿lents
In the r•portlng perlod
Cash and ¢•sh oquival•nt* at th•
b•9lnnlng of rnptytlng p•rlod
1,136
111,6381
Cash and cash equival•nts at th• •nd
of the roportlng p•rlod
1.136
The ￿teS fLYm part ofihese finaTrial slatements
Page11

SCIENCE OF THE SOUL- BRITISH ISLES
Notes to the Cash Flow Statement
for th• Y¢ar Ended 310eceffl￿r 2024
RECONCILIATION OF NET INCOMEIIEXPENDITURE) TO NET CASH FLOW FROM OPERATING
ACTMTIES
2024
2023
N•t Incom•l{•xponditurel for the ffeporting porlod las perthe
Stat•ment of Financlol A¢tlvttI￿j
Adjustm•nts fof:
Interest received
Decrease in debtors
Decrease in crediloTS
1.136
{19,2491
11.136}
{151
10,119
12,5061
N•t cash provldod bylluud In) opr•tk>
111,6511
ANALYSIS OF CHANGES IN NET FUNDS
At1.1.24
Cash fl(
A131.12.24
N•t cash
Cash at bank
1.136
1,136
1.136
1,136
Total
1,136
The rths fomi part of Ihese financial slatements
Page 12

SCIENCE OF THE SOUL- BRITISH ISLES
Notès to the Financial SLitem8nts
for thg Y¢ar Ended 31 DeCem￿r 2024
ACCOUNTING POUCIES
Basis of preparing Ilnanclal statem•nts
The finanaal statements of Ihe charity. whith is a public benefit entity undef FRS 102, have been
epared in accordanc£ wth Ihe Charities SORP IFRS 1021 Accwnting and RetK>rting by Chanties..
Stslement of Recommended Pra¢b¢e 8pFlicable lo charit￿ preparing their accounts in 8c(xKd8nce
with the Financial Reporbng Slandafd applicable in the UK and Republic of Ireland IFRS 7021
leffecknve 1 January 20191.. Financial Rerx)rb'n9 Stsndard 102 The Finanaal Reporting Standard
applicable in the UK and Republic ol Ireland. and ￿ Chanlies Act 2011. The finanryal statements have
prepared urKler Ihe historical cost conven1￿.
Incom•
All income 1$ rern9nised in the Stslement of Financial Adiwtses once the charity has enb'llemenl to the
fiJnds, it is Probable Ihal Ihe irKome will be receThvJ Ihe amount Can be measured ffjI￿bfy.
Donabons are acc£*unled lor in the period of feceipl. No amount is induded in the finanual slalemenls
for seNces donated by vc4unteeTS. D￿ated assels and lac4b.bes are I￿juded al the value to the
chanty kne this can ￿ quantified.
Ex￿ndItur•
Liabilities are recognised as expenditure as soon as Ihere is a legal or ¢￿structive obligation
committing the charity to Ihal expw)diture, il is p¥ob8bk that a transfer ol eCor￿mi¢ benefits will
required in setuement and the amounl of the obligatK)n can be measured reliably. Expenditure is
accounted for on an aCca￿lS basis and hos been cl8w.fied under headir¥Js Ihat aggregale all cost
relalod lo the category.
Alloc•tlon •nd apportlonm•nt of costs
Cost5 associated with charitable acliwbes have been I[￿rred directy in $upFKsrt ol the objects ol th6
charity. Where cosls canr￿1 be attributed lo a part￿j￿* headin9. have been allocated c
consistent basis with the use of resol￿e¢S.
Taxatlon
The charity is exempl frcffi tax on its cknaritable aclivities.
Fund accountlNJ
Unrestricted funds can be used in accordm wilh fv tharilable obittthves al tha discretw of the
truslees.
Restricted funds Con onty be used for particalar restri￿ wrposes wthin the obj'ects of the charity.
Reslnetions arise when spgofied by the donor or wA)en funds are raised for particular reslricled
Further explanation of the natwe arKI pu￿ of each fvnd is irKluded in the Th)les to the fin8wal
stalemonls.
Investment income arKI goins ore alkxated to the apmxiale frJrKI.
Golng Concern
At the lime of approwng the finarKial strt￿nents, Ihe Iruslees have a wsonable expectatron Ihal the
Charity has adequate ￿$￿ICe$ lo conb.nue in operats.onal exIster￿e for the foreseeable fijture. The
validity of this assumption is on the basis that the tru51ees wll monitor risks faced by the Charity ancl
ihat they consider that there are rKs malerial uncertainb.es about the Charity's ability to continue as a
going concEm. The InJstees expect lo receive L*)nalions in the fortl￿Orning year that will support the
charity's charitable activities.
Page 13
continued...

SCIENCE OF THE SOUL - BRITISH ISLES
Notes to the Financial Statemerts- continued
f¢x the Year End•d 31 t)eumb¢r 2024
DONATIONS AND LEGACIES
2024
2023
Donati￿$
550.0
4.594
INVESTMENT INCOME
2024
2023
Deposit acccmjnl interest
1.136
15
CHARITABLE ACTMTIES COSTS
Direct
Costs
Charitsbl8 donats'on$
TRUSTEES. REMUNERATION AND BENEFITS
There wore Tr) trustees, remunerakn crf other be￿fits lor ts year ended 31 December 2024 nor for
the year ended 31 December 2023.
Tru•t••s' •xp•n•*8
There ￿re no trustees, expenses paid lor Iho year eNJed 31 Deeemt*r 2024 nor for the year ended
31 ￿￿rnber 2023.
COMPARATNES FOR THE STATEPAENT OF FINANCIAL ACTivmES
Unreslricled
fund
INCOME AND ENOOWMENTS FROM
Donations and legacies
Investment Income
1S
Total
EXPENDITURE ON
Charitabl• actlvhlos
Challtable donalws
23.844
14
Totsl
23,858
NET INCOMEJIEXPENDrruRE)
{19,2491
RECONCIUATION OF FUNDS
Tol81 furvjs brought forward
19.249
Page 14
"nued...

SCIENCE OF THE SOUL- BRITISH ISLES
Notes to the Financlal Statements- cont•nu
for the Year Endèd 31 D¢cember 2024
COMPARATIVES FOR THE STATEMENT OF FINANCIAL Ac￿TIES- contlnued
Unrestricted
fvnd
TOTAL FUNDS CARRIED FORWARO
MOVEMENT IN FUNOS
movement
in funds
Al
31.12.24
Al 1.1.24
Unrestrlct•d funds
General fund
1.136
1,136
TOTAL FUNDS
1.136
1,136
Net movement in funds. induded in Ihe above are as fdk)ws.'
Ino)ming
Resources Movement
re$￿Tc￿ expended
in funds
Unrostrl¢t•d lund•
General fund
$51.136
I550.￿0)
TOTAL FUNDS
551.136
1.136
Comparallv•8 for mo¥•m•nl In lund*
Nel
movement
in lunds
Al
31.12.23
Al 1.1.23
Unr•strkt•d furKI•
General fund
19.249
(19,2491
TOTAL FUNDS
19.249
119,2491
Comparative net movement in funds, iThd￿ in Ihe atove are as fdlm:
IncomiTrJ
Resources
resources expended
Movement
in funds
Unr•stricted funds
General fund
123,8581
{19,2491
TOTAL FUNDS
{23,8SYI
119,2491
Page 15
con*'nued...

SCIENCE OF THE SOUL- BRITISH ISLES
Notes to the Financial Statements - continued
for th• Year Ended 31 December 2024
MOVEMENT IN FUNDS- Continu
A ￿ffen¢ year 12 months and year 12 M￿th$ ts)mts'ned ￿￿tIOn is as fc4lc¥ws.'
Net
movement
in funds
Al
31.12.24
Al 1.1.23
Unr•$trl¢tsd funds
General ftjnd
19,249
118.1131
1,136
TOTAL FUNDS
19,249
{18,1131
1.136
A current year 12 months and pri￿ 12 months r*t nN)vemenl in fijnds, included in the
above are as follo￿..
rncoming
Resources
resources expended
Movemenl
in funds
Umtrktsd lund•
Gener81 fund
$55.745
1573,8581
118.1131
TOTAL FUNDS
555.745
{573,8581
118,1131
RELATED PARry DISCLOSURES
The Iruslees noted in Ihe reference and admiThstrab'on secti￿. M page 4 of these financial statements
are considergd to be related parties.
The trustees con%der &ience of Ihe Soul ￿ltiSh Isles, the c*aritable Inc0￿ed onJanis*'on, to be
related party. During the year the Charity ¢knated £50.OCQ lo Ihe (a)8ritable incorporated
organisation.
Page 16