REGISTERED COMPANY NUMBER: 07399887 (England nd W#le51 REGI,STERED CHARITY NUMBER.. 1140417 ort of th¢ Trustees Fin2n¢l#l Statement5 for the Year Ended 31 March 2025 for ushtl Nldhi Ltd Sharman Fielding Chartered Accountants Th¢ Oval 57 New Walk Leice5t¢r Leicestershire LEI 7EA
Pushti Nidh UKILtd Cont¢tLt$ of the Finthnf lal Statements for the Year Elided 31 March 2025 Page Report ofthe Trustees Ind¢p¢ndent Examiner's Report Statetnent of Fln#nelal Aettvltles Balance Sheet Notes to the Financi91 Statements 7 to 12 Detailed StatetneNt of Finallci¥l Activities 13 to 54
Pushti Nidhi UK Ltd ort of tlje Trustees for thc Year Ended 31 March 2025 The tru5t¢es who are also directors of the charity for the pwposes of the Companies A¢1 2006, present iheir report with the finarttial siatemenls of the ch&rity for Ilie year eiidLd 31 March ?0?5. The lrtislees havc adoplcd the piovi5ion5 of Accountlllg and Reportiiig by Chaiilie5.' Statement of Reconeded Practic¢ applicable lo charities preparing their account5 Ill a¢¢OTdanLe ii'iili the Firtancial Reporting Standard applicable in tlie UK and Repiiblic of Ireland IFRS 1021 leffeetive l January 20191. OBJECTTVES AP4D ACTIVITIES Significant activitie5 Foi the year elided 31 March 2025 the total ineome rose by approximately 39/D to £248k compared to £179k in the previoiis year. Mie increase in incotne of £69k was largely due to having 3 large Saptha events during the months of July 2024 to SeptetnbrT 2024 and a special eveni during May 2024. Total expellditurc for the year ended 31 March 2025 sncreased slightly to £214k compared to £212k in the previous yeaT. As a resiilt there was a sutpliis for the year ended 31 March 2025 of £34k compared to a deficit of £34k in the pr¢viou5 year. Th¢ Trustees and the Executive Committee hope to continu¢ with the increase level of activities in the future. Since the year ei)ded.11 March 2025, a major Katha event look place during the month of Jurte 2025. Going forward it is the intention of the preseni Tnjslees lo look into the future managemeni of Ihe Haveli with a view to restructuring the Executive Comnuttee and potentially expanding tbe Duber of Trustees involved, especially given the age profile of the ciirrent TTUStees. With the incT¢aSt in activities the present Tn15te¢5 a150 hope to expand the involvetnenl of the Youth at the Haveli with a view to appoiniin8 some of them inio an Executive role. Also going forward the Tnistees and the Executive ComJnittee are ¢oll5ideTiEig the possibility of PUTLha5ing the freehold premises from where the Haveli operdtes. The Trustees and the Executive Committee wish to express their thanks to all our supporters and volunteeTS without whose help and generosity it would not be possible to manage the day to day affairs of the Haveli. ACHIEVEMENTS AND PERFORMANCE Fundraising 9CtiTritie5 The principle source of funds were from donations from devotees and well wisheT5. STRucfuRE, GOVERNANCE AND MANAGEMENT Coverning docuTnent The charity 15 ¢ontrolled by its governing document. 8 deed of tNst, and constitutes a limited comparty. limited by guarantee, as def by the Compallies Act 21X)6. REFF.RENCE AND ADMINISTIUTtVE DETAILS Registered Company number 07399887 (England and Wal¢s) Regist¢red Chgrlty number 1140417 Reglstered orrice 504 Meltoll Road Le2cesl¢r Leicestershire LE4 7SP Page I
hti Nidhl (UKb ort of the Trugtee9 arch 20?r for the Ye Tru8tees .4 M Patel N R I'atul N Sauidni A C I'anna B Thakn'ar Independent Examiner SandislI .liNT4ni b'LLA sha[an FieldkllE Chartered Accouiiiants The Oval 57 Nui, Wa]k Lei¢esier LeILebter5he LEI 7EA Approi'ed b}, or(krof tbe board of trustecs on 24 Decemix 2025 and $Ld on its behalf by.. A C Tanna- Tn]stee
Inde endent Examiner's Re Pushti Ni idhi ort to the Trustees of UK Ltd Indepeodtnt examiner's report to the trustees of Pu5hti Nidhi IUK) Ltd I'the Companv,) I report to the charity truslcL% on my exaininalion of the aL¢ounls of the Company for the year end 31 fvtarch 2025. Respon$ibititle$ gnd bg$1s of r¢port As the charity's trustees of the Company land also its directors for Ihe putpose5 of coFnpbny lawl you are rcsponsible foF the PTepatation of the accounts accordance with th¢ requirements of the Companies Act 21K)61'the 21M)6 Act?. Having 5atl5fied myself that the accounts of the Company are not required to be audited under Part 16 ofthe 2006 Act and are eligible for Indepertdenl examirtalion, I report in re&p¢LI of Tny examitwtion of your chariws accounts as ¢arried out under Sectiot] 145 of the Charities Act 2011 I'the 2011 AcV}. In c2rying out my examination I have followed the Dir¢¢tions given by the Charity Commission under Se¢tion 14515) (bl of the 2011 Act. Independent examiner'$ st#tettteTrt I have completed my examination. I confjrni that no mallers have ¢ome io my attenliotl in connection with the examination giving me cause to believe.. accouJtin8 records were not kept In respcct of the Company as required by Section 386 of the 21)06 Act.. or the accounts do Dol accord with th05¢ records., 01 the accoiints do not comply with the accounting requirements of Section 396 of the 2006 Act other than any re4uif¢Tn¢nl thal the accounts give a Itue and fair view wluch is not a rnatter considered as part of an independetlt ex2minaiion' or the accounts have not b¢¢n prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by ¢h2ri1ies {appli¢able to charitie5 Pteparing tlieir aceourtrs in accordanc¢ wsth th¢ Fiancial Reporting Standard applicable in thc UK and Republic of Ireland IFRS 10211. I bave no concerns ajid have come across no other matters in connection with the examination to which attelltiot] should be drawn in this report In order lo enable a propel und¢TSlanding of the accounts to be reached. Sandesh Jesrani FCCA Sharman Fielding Chartered Accounlanis The Oval 57 New Walk Leicester Leiceslershir¢ LEI 7EA 24 December2025 Page 3
Pushti INidhilU.Kl.Ltd Stdltetnent of f4iThthnti#l Activities for tlic Year Ended 31 March 2025 31.3.25 UnTe5tticted nd 31.3.24 Tothl funds Noles In¢om¢ and cndoivmeTht5 from Donations and legJLIcs 64,322 46,312 Grants LCC Grant Voluntkry Action 51)0 Other aciiyilies InvE5tnient incoTne Other income 145,285 1.045 37,023 104.879 1,665 25,332 Total 247,675 178,688 Expenditure on Charitable ActitIeS Social EKCU15ions Music and Soimd Systems Shitr Grant Teleplionc Project 800 6,317 920 3,231 Other 206.554 208,083 Total 213,671 212.415 NET INCOME/ffjXPENDITURE) 34.IIM (33.727) RecoDelliatioN of fvnd5 Total fimds broughr fonvard 663,528 697.255 Total fund$ ¢arried forward 697,532 663.528 The notes fomi p2rt of these financial 5tat¢ment5 Page 4
Pushti !Nidhi.IUK) Ltd BalnCe Sheet 31 March 2025 31.3.25 Unresrric*d tLind 31.3.24 Total fi]nds Notes FAxed ll$$ets Tangible assets 849,617 837.242 Current asset$ Debior5 Cash at bank and in hand 9,534 70,490 8.376 66,708 80.024 75,084 Creditor5 Ami)iints falling due within one year io 138,254} 145,150) Net current assets 41,770 29,934 Total assets less Current liabilities 891,387 867,176 Creditor5 ATnoiiD15 falling due after tnore than one year 1193,8551 (203.6481 NET ASSETS 697,532 663.528 Funds Unrestrtcted ftmds 14 697.532 663,528 Tot21 funds 697,532 663,5?8 The charitable Company is entitled to exemption from audit ullder Section 477 of the Companies Act 2 for the year ended 31 March 2025. The members have not required th¢ Comparty to obtain an audit of its financial statement5 foi the year ended 31 Marcli 2025 in accordance witli Sectioti 476 of the Companies Act 2(K)6. The tNstees acknowledge their responsibilities for lal ensunng that the chatitable cotnpany keep5 accoiintillg records that comply with S¢ction5 386 and 387 of the Companies Act 26 and preparing financial statements which give a trne and fair view of ihe state of affairs of the charitable company a5 at the end of each finart¢ial year and of it5 surplus or defjcit for each financial year ill accordallce with the Tequireinellts of Sections 394 and 395 and which otherwise comply witli the rquiremenls of the CoTnpanies Act 2006 relating to financial Statements, so far as applicable lo the ¢haritable cotnpany. Ib} The notrs form part of these financial statements Page 5
Pu5bti Nidbi ( Lt BalARce Sheet- continued These financial atcmcntS liai'c l)ccn prcpared in accordan with the proS1onS applic8bl¢ to charitable companies ubjebl to Ihe stnall companie% regime. The fiiiancial statements iNere approved bN" the Board of I'Nstees and authtiEised for issu¢ on 24 December ?02) and 'ere siwed ils tehalf b!" A C Tanna- Trustee noies forn) part iTrt these financial statemenl%
Pu5hti Nidhi UK Ltd Notes to the Financial Stalemellts ror the Yt#r Ended 31 M#rrh 2025 Accounting policies B2$18 of preparallg the financial statements The financial stateincnts of the Lharilable company, which i5 a public benefIt elltity under FRS 102, have bEen prepared in accordance with Ihe Charities SORP IFRS 1021 'Accouniing and Reporttng by Charitie5.' Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial RepoTting Standard applicable in the UK and Republic of Ireland {FRS 1021 leffective l Jaiiuary 20191., Fillat]cial Reporting Staiidard 102 'The Fillancial Reportillg Standard applicable ill tbe UK and Republic of Ireland, alld the Companies A¢t 2006. The financial stateTn¢nts have b¢¢n pr¢pad under the historical eosi convention. Income All income is Tecognised in the Stateent of Financial Activities once the charity has enl&tlement to the funds. it L5 probable that Ihe itlcome will be received and ihe amount Call be measuied teliably. EIpendittEre LIabililIes are recognised as expcnditure as soon as the is a legal or constrnctive obligation conunitting the charity to that expenditure, it 15 PTobabl¢ tliat a transfer of economic benefJt5 will be rquired in settlement and the amount of the obligation can be measured reliably. Expenditure is aeiounted foi on an 2¢¢ruals basis and has been classified under lieading5 that aggregate all cost related to the catcgory. INThere costs cannot be dire¢tly 8tttibuted to particular headings they have been alloc2ted to activili¢s on a basis ¢tsnsist¢nt with the use of resources. Tanglble fixed assets Depreciation is provid at tbe following atll]ual rate5 in order to write off each asset over its estimated usefvl FiKtUTe5 and fjiiings 150/0 on reducing balance Taxatlon The chariry is exempt from corporation tLx on its charitable acttvities. Fund Accounting Unrestricted funds can be used in accordance with the Charitable objectives at the discretion of the twsttes. Restricted funds Can only be used for partt¢ular restri¢t¢d purposes within th¢ objects of the ¢harity. Restrictions aTi5e when specified by the donoror when fidS are raised for particular restricted PUTP05es. Further explanation of the nature and PUTP05e of each fund is included in the notes to the financial statements. Penslon ¢osts gnd other post-retirement benefjts The charitable company operate5 a defIn¢d contribution pensio Sche¢. Colltributiolls payable to the Charitable cotnpany's pension scheme ate ¢harged to the SLtrtnenl ofFinanGial Activities in the period to which they relate. Page 7
Pushti Nidhi UK Ltd Note5 to the financial Statements- continued for the Ytar Ended 31 March 2025 Othcr activitie5 31.3.25 31.3.24 FundrnisTng ¢v¢nts 145.285 104,879 Investment inctbme 31.3.25 31.3.24 Interest receivable- tradin8 1,045 1,665 Net Incom{expenditUre) Net 1ncom&(expendirel is ststed after chargin{credItIngl'. 31.3.25 3 1.3.24 Depreciation- owned assets 1.705 2,006 Trustees remuneration and benefits There were no trustees, remuneration or other benefjts for the year ended 31 MarGh 2025 llOT foT the year ended 31 March 2024. Trustees expeN5e5 There were no trustees, expen5e5 paid for the year Cled 31 March 2025 nor for the yearended 31 March 2024. Staff costs The average monthly number of employee5 during the year was as follows.. 31.3.2S 31.3.24 Administrativc and support services No etnployees received emoluments in exce55 of £60.000. Compardtive5 for the Statement of financial activities Unrestrict Incotlle and endoTrYtnellts from DO10* and legacies 46,312 Grants LCC Grant Voluntary Aeiion 500 Chher activsti¢s lllveslinent income Other income 104.879 1,665 25.332 Totsl 178,688 Page 8
Pu5hti Nidhi UK Ltd Note$ io the Financial Siatements- continued ror Ihe Ytar EJJdcd.11 Mllrctl 2025 Cornparativcs for thc Statement orriNancial activitie5- continued UnTestFiLtd fiuid Expenditure on Charitable activitie5 Social ExciirsioDs Music and Soiind Systems Shire Giant T¢l¢plioRe Project 920 3,231 Other 208,083 Total 212,415 NET INcO{EXPENDITuRE) (33,727} R¢¢otLtiliatlon of fund$ Total fiiiids 6roLighi forward 697,255 Total fuNd5 carrted forward 663,5?8 Tanglble fixed ¥$$cts Fixtures and fitting5 Lollg l¢a$ehold Computer equipTTrent Toia]s Cost Al l April 2024 Additions 825,879 58,797 14,080 1,963 886.639 14,080 At 31 March 2025 82i.879 72,877 1,963 91X>,719 Depreciation Ai l April 2024 Charge for year 48.458 939 154 49,397 ,705 At 31 Ma]rh 2025 50.009 1,093 51,102 Net book value At 31 Match 2025 825,879 22.868 870 849,617 Al 31 March ?0?4 825,879 10,339 1,024 837.242 Page 9
Pu$hti Nidhi UK Ltd Note5 to the financial Statenients- continued ror the Yellr Ettdcd 31 March 202$ Debtors.. amount$ l#lling du¢ *'Lthin vear 31.3.25 31.3.24 Other debtors Prepayment5 2.721 6.813 1.563 6,813 9.534 8,376 io. CreditOT7- ¥Mount5 falling due thin one year 31.3.25 31.3.24 Bank loans and overdrafts (see note 121 Social security and other t&xes Other ¢iedilots Accruals and deferred income 9,8119 499 13,583 14,283 9,889 461 15,508 19.292 38.?54 45.150 ii. Creditors: amounts falling due after more than one yetsr 31.3.24 ank loaD$1s¢e note 121 193,855 203,648 12. Lo2ns An analysis of the mailirity of loans is given below.. 31.3.25 31.3.24 Amounts falling due witlun one year on demand.. Bank loans 9.889 9.889 Amounts falling between one and two yeat5'. Bank loans- 1-2 years 9,889 9,889 Atnoiinis falling due between Thvo and five years.. Bank loaRs- 2-5 year5 29.667 29,667 Amounts fallin8 diie in tnore than five years.. Repayabl¢ othen¥ise than by instalments.. Baith I015- more than 5 years 154,299 161,092 Page 10
Pu5hti Iyidlii UK).Ltd Iyotes lo the Financiii l.StRtements- continued for the Year Endcd 31 Ivlarch 2025 13. Secured debts The following secured debis are inclllded within creditOTS'. 31.3.25 31.3.24 Btink loans 203,744 213,537 14. rwlovement in funds Net moi'en)ent in ftinds At 3113r25 At 114r24 Unrestricted funds Gtncral fund 663,528 34,004 697,532 TOTAL FUNDS 663,528 34.004 697,532 Net movenenl in funds. tncluded in the above are as follows.. Incoming resOlte$ Resources expeiided Muvetnenl ill fidS Unrestricted funds General fund ?47.675 1213.671} 34.004 TOTAL FUNDS 247,675 {213,6711 34,004 Comparatives for movement ID funds Nel movement in fuiid5 At 3113124 At 114123 Urtrtstriited furtd5 General fi]nd 697.255 {33.727} 663,528 TOTAL FUND5 697,255 133,7271 663,528 Pagell
Pu51iti Nidhi UK Ltd Notes to the Fitlanfial St?1 tenients- continued fur th¢ YcJi' Etlded 31 March 2025 14. l¥lovcllicnt in funds- continued Coinparative nel niovement in fiijids. included in the above are 28 follows.. Incotning resources Resources expended Movemenl in fuiids Unre5tricled funds G¢neial fund 178,688 1212.4151 (33,7271 TOTAL FUNDS 178.688 {212.4151 133,7271 A ciirrent year 12 months and prior year 12 months combined positiort is as f(>llows'. Net movement in fund5 At 3113125 At 114123 Unrestrlcted funds General fund 697,255 277 697.S32 TOTALFUNDS 697,255 277 697,532 A current year 12 month5 and pnor year 12 rt)onths ¢OTnbined net movement in fund5. included in the thove are as follows.. Incoming resources Resources expended Movement in funds LTnrestricted fund5 General fid 426,363 1426.0861 277 TOTAL FUNDS 426.363 1426,0861 277 15. Rel*ted party dlstlo$ures Ther¢ were no related party tra[ctiOnS for the year ended 31 March 2025. Page 12
Pushtl Nldhi UK Ltd Detlllled Stkt¢nicll¢ of I,'inan¢ial Activaties ror the Yedir Ended.11 Mtsrlh 202$ 31.3.25 3 1.3.24 Intome and endom.entS Donatlolls and legacies Gifts and Donations Lntome.. Other 64,322 46,312 Other a¢tlvlt5es Fundraising events 145285 104,879 Inve$lmetht income Llltcrcst rcccivable- trading 1.045 1.665 Grants Sliire Grant Telephoiie Project 500 Other income HMRC Gift Aid 37,023 25,332 Total incoming resource5 247.675 178.688 Expcrlditurc Charitable activRtRes ShiTe grant leleplione proje¢t Social exCl510nS Group Costs 800 6,317 920 3,231 7.117 4,332 Support costs Fin*th¢e Bank charges Bat Loan Interest 356 15.763 377 16,512 16,119 16,889 Other 53,049 130 3,427 584 23,993 202 31,646 27,123 734 11,9(14 152.792 48,731 Pensions Itjsiirance Postage and stationery Sunthies Charitable Doiiation Rent and Rates Light, Heal and Fuel Telephone RL'pairs and Renewals caled forward 3.153 1,197 17,667 31,328 26.117 562 33,960 163,156 This page does not forni part of the stawtory financial stat¢mellts Page 13
Pus11ti Nidlii IUKI Ltd Detaited Statenienl of iiil Activities for the Year Ended 31 March 2025 31.3.25 3 1.3.24 Other Brouglil fotivard Cleaiiing FIowLr8 Pu5hti Prashadi costs Immigrntion SeFvices- Visa Fees et¢ Advertising costs Kalyan Pia5hadT Costs Saptlia costs Card Machine Charges 152,792 3.273 5,814 10,896 7.403 200 765 5.748 1,839 163,156 2,500 3,273 8.053 3,813 200 982 2,240 1,288 2,270 1.413 2.006 Adhik Maas Kaiha costs Depreciation of lJNgible fixed assets 1,705 190,435 191,194 Total resoiirces expended 213,671 212,415 Net iNcomellexpenditurel 34,W4 133,7271 This page does not forni part of the statutory fitklllctal statements Page 14