Company registration number.. 07629043
Charity re9lStration number.. 1142610
OM SARAVANABHAVA SEVA TRUST
TRUSTEES. REPORT AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

OM Saravanabhava Seva Trust
Content5
Page
Trustees. Report
Independent Examiner'5 Report
Staternent of Financial Artivities (including Income and Expenditure Account)
Balance Sheet
Cèsh Flow Statetnent
Notes to the Cash Flow Statement
io
Notes to the Financial Staternents
11-16
The following pages do not form part of the Statutory accounts..
Detailed Statetnent of Financial Activities lintluding Income and Expenditure Accounri
17-18

OM Saravanabhava Seva Trust
Company No. 07629043
Trustees. Report For The Year Ended 31 May 2025
The trustees present their report and rhe financlèl statements for the year ended 31 Mèy 2025.
ObJectlve5 and A¢tlwltles
Alms and ObJectl¥es
Objectlves and aims
The Charity's object5 are specifically restrlcted to the followlng..
L. To promote the edutatlon for the publlc benefit of people under the age of 25 yeJr5 In South East Aslo Including South
India and Sri Lanka..
2. To relieve finantial hardshlps, elther generally or Indlvldually for the people Ilvlng In South E85t Asla includlng South
Indla and Srl Lanka,.
3. To relieve slckness and preserve the health of people living in South East Asla Includlng Souttt Indla and Srl Lanka.,
4. To promote educatlonal and rellglous actlvlties globally Including UK and Europe.
To further Its objects, the Charity rnav..
Organise events and to arrange activities to roise funds for progress I promotion of the community center and objectives
of the Trust,
Establish Sieligious and Educational In5titution5 for the benefits uf the Community..
Rèise funds, Invite and receive contributions frorn person or persons by vlay of subscriptions and otherwise provided that
the Trust shall not undertake trading activities in raising fund5 for the sald objects.. and
Invest the monies of the Trust not Imrnediatcly required for the sald objectives In or upon such Investment, securities or
property as rnay be theught fit, subject neverthele55 tv such conditions (if any) as may fof the time being be Imposed er
requlred by law.
Publ1¢ 8en*flt
Public benefit
In setting out the objective5 and planning the artivities, the trustees have glven careful conslderation to complylng with the
duty in section 17 of the Charttie5 Act 201 L to have regard te the public beneflt guldance putyllshed by the Charlty
Commlsslon.
The Charlty has a150 achleved the publlc benefit oblectlves by meering rhe splrltual requlrements of the congregation. This
was achieved by holdlng the dally poolas, artl and d15cvurses. All key festlval and rellglous dates are observed and
celebrated by the devctees.
Volunteer*
The Charity depends heavily upon the contlnuing support of devotees for Sts succe55. The efforts and dedicatlon of the
voluiiteers 15 integral to the prosptsrlty of tht Charlty. We èlso thank all volunteers for the hjrd work during the year,
particularly those working within the areas of building ènd facillties management, various education41 cleaning, Drganlsed
5peclal event5. tlecoratlDn5. and back-office support and other rellgieus activlties ond prny thjt they cantinue to serve in the
future. It Is difficult to quantify the number of voluntary hours served by the devotees. for which we remaln Indebted.
The trustees conflrm that they have complSed with the requlrements of Section 17 of the Ch)rtties Act 2011 to have due
regard to the Charity Commlsslon's guidance on publlc benefit.
Achlevements and Pertormance
MJln Achlevements
A¢hlevements and p¢rform•n¢¢
Charltable actlvltSes
The Trustees are pleased to report on thls year In whlch the Charlty fulfllled Its objectives. All funds recelved durSng the year
have boen applled In meetln9 the Charlty's charltable oblectlves.
Any surpluses irlslng from donations and other incame are held for the general beneflt of the Charity's operatlo#s.
Fundralslng artlvltles
The Charity depend5 heavily upon the continuing support ol devotees. We also thank all volunteers for their hard work
durin9 the year, particularly those workSng wSthin the areas of Prashad preparations, various educational activities, car park
duties, cleanin91 organlsed speclal events, decorations, and ether religlOUS OCtivilie5 and pray that they untinue to serye
the Trust In the future.
Flnanclal Revlew
Pa9e I

OM Saravanabhava Seva Trust
Trustees, Report (continued)
For The Year Ended 31 May 2025
Financl81 Posltlo
Financl31 posltion
The Statement of Financl31 Activitie5 ISOFAI shows net incorne ènd expenditure for the year. The SOFA also shows
the financial activity of the Charity..
At 31 May 2025. the Charfty had net èssets of £2,022,600 12024 É2,017,9481
Income
Total income of £279.275 decreased from the prevlous year by £281.385.
Investment pollcy and objectlves
The Trustees, Investment powers allow the Trustees to Invest surplus funds to generate Income wlth whSch to fund future
The Tru5tee5' investment pollcy Is to aim for safety, commensurate vilth Immedlate and planned Spending requirements and
giveri the current vncertaintlE5 In the financial markets, the Trustees conslder It approprlate to be holdlng funds In deposit
accounts where they achieve a sready retum.
Reserves Pollcv
The increase In unrestricted re5erve5 totaling to £2,022.600 12024 - £2,017,948), indicates that there are no material risk5
to the Trust's 8bility to operate as a 90ing concerri. As è result, the a¢count5 h8ve been prepared on a going concern ba51S.
The Trustees hove confirmed that, arter careful revlew of the reserves pollcyi the rnost approprlate measure of reserves for
the Charity Is by reference to the Charity's Ilquidlty position. A5 at 31 May 2025, In conslderlng the adeouacy of the
reserrfe5, the Trustees have a reasonable expectatlon that the Charity ho5 adequate resources to continue In operntional
exlstence for the foreseeable future. For thi5 reason. they have continued to adopt the going cencern bas15 concept In
prepaflng the flnanclal staternents.
The Trustees C0115ider the key rneJ5ure of sustalnability for the Charlty to be current future Itquidlty cover, rJther than
the surplus or deficit accounting position. As a consequence, the Tru5ttse5 have set appropriate reserves policies relating to
liguidity basetl on the relativnship between readily realisable assets, on-99ing level of donations received, and the cash
requirements associated with 5UStaining the Charlty's operations for è year.
In establishing this pollcyt the Board of Trustees conducts an annual revlew of the level of unrestricted reserves In the
general fund by considerlng risks associated with the va￿DuS Income streams. exPend￿Ure plans and balance sheet Ittms.
Thls enables an estimate to be made or the levtl ofrostrves that ère sufficlent..
te allow time for re-organisation in the event of a downturn in Income or •$$er vèlves,.
to protect ongoing £harltèble project5,' and
te allow the Charity to meet its objectives.
Addltlonal Not*
Flnanclal revlew
Risks and Issues considered by the Board of Trustees in making thls lud9ement on the level of unrestricted reserves
Include..
-Ilkelihood ef a downturn In Intome streams,.
-year of time requlred to re-establish Income streams.,
-vear of time requlred to downsi2e the Charity operations., whether there Is adequate control ever budgets. and
-requlrement5 for a reasonable level of working capital.
The Trustees are of the vlew that with minimum ènnual Income of £250,000, maintalning unrestritted reserves of at leèst
£25,000 wlll provide sufficlent resources In the event of adverse conditions. The Trustees have alse assessed other
operationjl and business risk5 which they face and confirm that they have established systems to mltigate the sl9nificant
In the event of the CharSty faclng difficult financial circumstances, th15 would allow it to continue operations durlng a year of
managed adjustrnent to these new circumstances.
The Trustees revlew the Charity's reserves polScy annually and are satisfied wSth thls level of unrestrScted reserves at the
end of 2025 and are confident that the unrestricted reserves will continue to Increase in subsequent years.
Laws and RegUla￿onS
The trustees recognise their statutory obllgations under the Cornpanies Act 2006 and the Charitles Act 2011 to prepare and
file annual financial statements within the required deadlines. New trustee5 have been appointed to strengthen the board
and to provide additional capacity and over51ght. Enhanced procedvrcs and controls have also beon implefflented to better
manage statutory reporting and governance re5ponsibilitie5 going forward.
-.CONTINUED
Page 2

OM Saravanabhava Seva Trust
Trustees, Report {continued)
For The Year Ended 31 May 2025
Addbtional Note- contlnued
The trustees remain comrnitted to upholding the highest standards of governance and rÈgulBtory compllance, and will
continue to review ènd improve internal proce55e5 to ensure that the charity TneÈts all of its legal obligations in a tirnelv
manner.
Risk management
The Trusrees have an Informal risk managernent strategy which cornprises..
Ongoing review of the risks the Charity may face,.
Establishment of systems and procedures to mitigate those ris￿,. and
Implementation of procedures designed to minimise any potential irnpact on the Charity should those risks rnaterialise.
The Board of Trustees is responsible for the management of the risks faced by the Trust. Consideration of such risks is
made on an informal ongoing basis and controls to rnitigate such risks are reviewed on on ongoing informal basis. A review
and assessrnent of these controls is undertaken on an annual b451S.
Through the above, the Tru5tee5 are satisfied that Fnajor risks identified are Subsequently tnitigated where nece554ry. It is
recogni5ed that Systems can only provide re650nable but not ab501ute èssurante that tnajof ri5k5 h6ve been adequotely
rnanaged.
The activities of the Charity are dependent on Its abillty to raise funds from donations. The Trustees consider thi5 risk to be
low a5 its donors are diverse and very supportive. The charitable expenditure Is largely discretlonary and can bt reduced to
itlgate a substantial redurtion In income.
Structure. Governance and Management
Governing Document
The tharity is Control￿ by its governing dDcument. a deed of trust. and constitutes a Ilmited company. limY(ed by
guarantee. as defined by the Companies Act 2006.
The oryanisation is a charitable company limited by guarantee, incorporated on 10 May 2011. The company was established
under a Memordndum of Association ¥vhich established the objerts and pc>v4ers of the compally and is govemed under its
Article5 of A550Clation. In the event of cornpany being wound Upi rnernbers are required to contribute an arnount not
exceeding £10.
Trustee Selection Methods
Recryitment and Appointment of Management Committee
The dirertor5 of the company are also charity trustees for the purpose of tharity lèw and under the company's Artitles
knosyn a5 mernbers of the managernent committee. Under the requiretnents of adopted Memorèndum and Artides tsf
Association, directors of the Manègement Committee cèn only bÈ nomlnèted by the intumbent direttors by way of a speclal
resolutlon requlrlng a majority of no less than 75%. Each director Is expetted to serve a perlod of no less than one year for
the date of appointment and could bt eligible for re-appolntment via a appropriate resolution.
Each member of the Managernent committee is from a different professional background and offers skills required for
srnooth and efficient strategic and operational planning.
Organlsatlonal structure
The Trust Is a company limited by guarantee. The Trust Is a Registered Charity under the Laws of England and Wales, which
is overseen by the Charity CommissiDn. The Trustees are responsible for the activities of the Trust and the day to day
management.
There are currently six members each giving a guarantee to contribute a 5urn, not exceeding £10, to the company should it
be wound up. The governing document is the Articles of Association.
Trustee Ihdurtlon and Tralning
Nost trustees are already familiar with the practital ¥York Dr the charlty having been volunteered for the charity for the last
ID years. Additionally. new tru5tee5 have an indurtion rtieeting with turrent trustee bDard and senior advi50ry team before
having a formal meeting ¥Yith reg15tered Manager afid hi5/her staff wh￿Ch is aimed to familiarise them with day to day
operations. tactical & strate9ic planning. The trustees are encouraged to attend serninars and training opportunities on
governante.
The trustees are constantly looking for profe55ional per50n5 to join the Board particularly with knowledge and expertise in
Health and Social care, Human Resources ènd Financial management.
Risk management
ONTINUEO
Page 3

OM Saravanabhava Seva Trust
Trustees. Report (continued)
For The Year Ended 31 May 2025
Trustee Selection Methods - continued
The Management Corntnittee has conducted a reviÈw of the major risks to V4hich thÈ tharity is exposed. A risk system has
been established and is updated at least annually. Where appropriate, systetns or procedures have been established to
rnitigate the risk5 the thèrity faces. Significant external risks tu funding have led to the development of a strètegic plan
s¥hich will allow for the diver5ification of funding ènd èciivifies. Internal contrel risks are minimi5ed by the ifflpletnentatio
of protedures for authorisation of all transactions and pro)erts.
During the year ended 31 May 2025. the Charity maintained robust goverriance procedures and continued to strengthen its
risk management frafflework in line with the Charity Comrni5sion's governance code. The Board of Trustees conducted
regular reviews of trustee suitability ind maintained appropriate oversight of all charitable activities.
Additional Note
STRUCTURE, GOVERNANCE AND MANAGeMeNT
Prior to the year end, in April 2025, a former trustee was convicted of cnrninal offences in the UK courts. The individual was
Suspended from trusteeship duties In June 2023 upon the commencernent of proceedings, followed b¥ resi9nation post-
conviction en 7 Apr 2025. The Conv￿CtIon related to matter5 entirely vnconnected to their role as a trustee or any charitable
activities of the Trust.
Upon becoming a¥Yare of the convirtion, the trustees immediately reviewed all governante procedurts, confirmed that
appropriate sèfeguèrding processes had been followed during the Individual's tenure, but also Invested In Improving current
safeguarding tneasures. The Board took prompt action to assess any poiential reputational or operational Impact on the
Chèrity and determined that no charitable funds or beneficiaries were affected by these matters.
The trustees have fully cooperated with the Chènty Cornmi55ion 4nd followed all required reporting procedures. A
comprehensive review of governance frameworks, trustee recruitrnent processe5. and safeguarding policies has been
undertaken to ensure continued cornpliance svith regulatory requirernents and best practice standards. The Board retnains
confident that robust decision making procedures, governance structures and a re5pon5ible appr1￿Ch to delegation Bre i
place to protect the Charity'5 assets, beneficiaries, and reputation.
The trustees continue to act In the best interests of the Charity and its beneficiaries, maintaining the hIgh￿t standards of
govemantt and regulatory compliance.
Reference and Admlnlstratlve Detalls
Trustees
Ms Bèhèva Subrèffl4niatn lappointed 04105120251
Mrs Theivatheeswary SelvÈndran
Mr Ponnuthurai Aingaran
Dr Amlan Roy (appointed 04105120251
Mr Ashu Mehta
Mr Sindugen Selvalingam
Professor Ramnath Narayanswamy
Charity Number
1142610
Company Number
076291)43
Independent Examiner
Majuran Pushpanathan ACNA
Ace Accountsnts & Tax Consultants Ltd
Chartered Management Accountants
127 Fencepiece Road
62LQ
Page 4

OM Saravanabhava Seva Trust
Trustees, Report (continued)
For The Year Ended 31 May 2025
Small Company Rules
This report has been prepared in accordance with the special provisions relating to cornpanie5 subject to the stnall companie5
regitne within Part IS of the Companie5 Art 2DO6.
The trustees, report was approved by the board of trustees and signed on its behalf by..
Mrs Theivatheeswary Selvendran
Trustee
2810212025
Page 5

OM Saravanabhava Seva Trust
Independent Examiner's Report to the Trustees of OM Saravanabhava Seva Trust
For The Year Ended 31 May 2025
I report to the charity trustees on rny examination of the account5 of the Company for the year ended 31 May 2D25.
Re5ponslbllitles 4nd aas15 of Report
As the charity trustees of the Company land also its directors for the purposes of company lawl, you are responsible for the
preparation of the accounts In accordance with the requirements of the Cornpanies Act 2006 I-the 2D06 Att-i.
Hav1ng satisfie(l fflyself that the accounts of the Cofflpany are not required to be audited under Part 16 of the 2006 Act and
re eligible for Independent exatnination, I report In respect of ffly exarnination of your charity's accounts as carrSed out under
Section 145 of the Charities Act 2011 I'the 2011 Act'l. In carrying out Tny exarnination I have fc>llowed the Directions given by
the Charity Corntnission under section 145151 Ibl of the 2DII Act.
fndependent Examlner's Statement
Since the Company's gross Income exceeded £250,000 your examiner musl be a member of a body listed in section 145 of
the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of The Chartered In5titvte
of Nonagement Accountants. which Is one of the listed bodies,
I have cornpleted my exarnin8tion. I conflrrn thot no matter5 have come to my attentlon In connectlcn wlth the examlnatlon
glving me cause to belleve..
l. accounting records were not kept In respect of the Company ès requlred by sectlon 386 of the 2006 Art: or
2. the accounts do not accord wlth those records,. or
3. the accounts do not comply with the accounting requlrements of se£tlon 396 of the 2006 Act other than any
requlrement that the accounts give a 'true and fair vlew, which Is not a matter consldered as part of an Independent
examination., or
4. the accounts have not been prepared In accordance with the methods and princlples of the Statement of
Flecornmended Practice for accounting and reporting by charities applicable to charitles preparing thelr accounts In
ccordance with the Flnanclal Reportin9 Standard applicable In the UK and Republlc of Ireland IFRS 1021.
I have no concerns and have come across no other matters In connectlon wlth the examinatlon to whlch attentlon should be
drawn In thls report In order to enable a proper understanding of the accounts to be reached.
Maiurèn Pushpanathan ACMA
2810212025
127 Fenceplece Road
Ilford
IG6 2LO
AG• A¢count*nt• & TIX Con•ult•Trl• Ltd
Chartered M&n8g#m•nl A¢couftlants
127 F•nc•pl•C• Road, lrford f••èx.1G6 2LD
T D?OJ 550 5369 I M. 07)5 5555c(sI
W. *ww.8ce•Goiunt•nM c¢
Page 6

OM Saravanabhava Seva Trust
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 May 2025
2025
2024
Unrestricted Unrestricted
funds
funds
Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Other tr6ding artiyities
Investments
276,083
1,249
1,943
558.129
701
1,830
279,275
560,660
EXPENDITURE ON:
Charitable activitie5'.
Charitable Activities
1274.6231
1655,3071
NET INCOMEIIEXPENDITURE)
4,652
194,6471
NET MOVEMEPITIN FUNDS
4,652
194.6471
RECONCILIATION OF FUNDS:
Total fvnds brought forward
2,017,948
2,112.595
TOTAL FUNDS CARRIED FORWARD
16
2,022,6DO
2,017,94B
The notes on page5 10 to 16 form part of these finantTèl statements.
Page 7

OM Saravanabhava Seva Trust
Balance Sheet
As At 31 May 2025
2025
2024
Unrestrlcted
funds
Total
funds
Notes
FIXED ASSETS
Tangible Assets
li
2.073.607 2,105,820
2,073.607 2,105,820
CVRRENT ASSETS
Stocks
12
3,120
119,623
3.120
92,746
C45h at bank and in hand
122,743
95,866
Creditors: Amounts Falling Due Wlthin One Year
13
1163,2391 1162,9811
NET CURRENT ASSETS (LIABILITIES)
140,496} 167,115)
TOTAL ASSETS LESS CURRENT LIABiunes
2.033,111 2.038.705
Creditors: Amounts F3111ng Due After More Than One Year
14
110,511) 120,757)
NET ASSETS
2,D22,600 2,017,948
FUNDS OF THE CHARITY
Unrestrirted Funds
2.022.600 2.017,948
TOTAL FUNDS
16
2.D22,600 2,017,948
For the year ending 31 May 2025 the charStable company was entitled to exemption frorn audit under section 477 of the
Cornpanies Act 2006 relating to small companies.
The members have riot required the chèritable cornpony to cbtèin on audit in accordance with section 476 of the Companies
Act 2006.
The trustees acknowledge their responsiblllties for complying with the requirements of the Act with respect to accounting
records and the preparation of accounts.
These accounts have been prepared in accordance with the previsions applicable to companies sublert to the small companies
regirne.
On behalf of the board
Mrs Theivatheeswary Selvendrnn
Trustee
2810212025
The notes on pages 10 to 16 fom part of these financial statements.
Page 8

OM Saravanabhava Seva Trust
Cash Flow Statement
For The Year Ended 31 May 2025
2025
2024
Notes
CJ5h flows from operating artivities
et cash gener3ted from operations
Interest paid
15,717
14031
41,450
16S71
et cash geneoted frorn operating artivities
15,314
40,793
Cash flows from In¥estlng actlvltles
Purchase of tangible assets
Proceeds from disposal of tangible assets
Interest received
(139.2241
19,732
1,943
1,830
Net cash generated froffl/lused inl investing activities
21,675
{137,3941
Cash flows from financlng actlvltles
Repayment af bank borro¥Ying5
110.1121
19,9911
Increaselldecreasel in cash and cash equivalents
C35h ond cash equivalents at beginning of yeor
26,877
92,746
1106,5921
195,464
Cash ènd tash equivalents at ené of year
119.623
88.872
Pège 9

OM Saravanabhava Seva Trust
Notes to the Cash Flow Statement
For The Year Ended 31 May 2025
Reconciliation of income/lexpendSture) to cash generated from operations
2025
2024
Net incotnellexpenditurel
Adjustments for..
Interest expense
Interest Income
Depreciation of tangible assets
Profit on disposal of tangible assets
Novement5 working capital..
Decrease iri trade and other debtofs
Increase in trade and other creditors
4.6S2
194.6471
4D3
657
11,8301
27,829
11,9431
27,598
115,1 L71
6,000
103.441
124
Net Cè5h generated from operations
15,717
41,450
2. Cash and cash equl¥alents
C65h and cash equivalents, as stated in the Statement of Cash Flows, relates to the following Items in the Balance Sheet..
2025
2024
Cash at bank and in hand
91
119,532
14.0081
91
Short terrn dep051ts including current a55et investments (less than 3 months)
Overdrart facilities repayable on dernand
92.655
13.B741
Cash and cash eqijivalents as Stated ia the Statement of Cash Flows
115.615
88,872
3. Analysls of changes In net funds
As at l June Cash flows As at 31 May
2024
2025
Cash at bank and in hand
92,746
13,8741
120,7571
26,877
11341
LO,246
119.623
14,0081
110.5111
Debts falling due within one year
Debts falling due after more th4n one year
68,115
36.989
105,104
Page 10

OM Saravanabhava Seva Trust
Notes to the Financial Statements
For The Year Ended 31 May 2025
General Information
OM Saravanabhava Seva Trust is a Compa￿Y limited by guarantee. incorporated in England & Wale5. registered nurnber
07629043 and registered thèrity number 1142610. The fegisrered office is
2. Accounting Policies
2.1. Basis of Preparation of Finan¢i41 Statements
Basls of prepanng the financial statetnents
Om Saravanabhava Seva Trust Is a pnvate company limited by guarantee in England. The address of the registered
office is detailed as part of the report to the trustees of these financial statements. The nature of the charitV'5
operations and prlnclpal artivlties are the advancement of education in culture and art.
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared In
accordance with Accounting and Reporting by Charities.. Statement of Recornrnended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland Issued in October 2019, the Financial Reporting Stsndard applicable In the United Kingdom and Republic of
Ireland IFRS 1021, the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accountlng Prathce.
The financial statefflents are prepared on a going concem basis under the historical cost convention, modified to
include certain itern5 at fair value. The financial statements are presented in sterling which is the functional currency of
the charity antl rounded to the nearest £1.
The significant accounting polic￿$ applied In the prepar3tlon of these finandal statements are set out belovi. These
policies have been consistently applied to all years presented unless Other￿￿e stated.
2.2. Going Concern Disclosure
The tru5tee5 have assessed the charity's ability to continue as a goin9 concem in light of a significant reduction In
income following the disTUPtion taU5ed by the resignation of a key trustee in April 2025, who had previously played
central role in the charity's fundraising and cornrnunity engagetnent activities. Thi5 event has directly resulted in a
decrease in Incoming resources of approximately £1,529,000, leading to a redurtlDn in cash reserves of around
£IOO,000 and a net current asset deficit at year end. ThÈ trustees recognise that the 1055 of this individual's
involvernent has had a material ané ongoing Impatt on the charity's ability to generate income. and projection5
indicate a contsnued trend in the short term.
In response, the trustets have implernented cost control measures and are actively seeking altemative 50urce5 of
funding to stabilise the charity's finances. The chanty retains substantial fixed assets and overall net assets remain
positive, which provides a degree of financièl resilience. Based on current forecasts and prudent management of
resources, the trustees believe the charity can continue to meet its obligations as they fall due for at least the next
twelve months.
Nevertheless, the trustees acknowledge that a material untertainty EXISts due tv the ongolng reduction in incoThe and
the current net current asset deficit. While steps are being taken to address these challcnge5, the charity's continued
bility to operate as a going concern is dependent on the successful Implementation of these measures. Accordingly.
the financial Statements have been prepared on a going concem basis, but this materlal uncertainty may cast
significant doubt on the charity's ability to continue as a geing concern beyond the foreseeable future.
2.3. Incoming Resources
All incorning resource5 are included in the Statement of Financial Activities ISOFAI when the charity is legally entitled
to the incorne after any perforrnance conditions have been rnet, the amount can be measured reliably and it is
probable that the iacorne will be received.
For donations to be recognised the charity will have been notified of the amounts and the settlement. If there are
conditions attached to the donation and this requir￿ a level of performance before entitlement can be obtained then
incorne 15 deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the
charity 4nd it is probable that they will be fulfilled.
Donated facilities and donated professiDnal services are recOg￿lsed in income 4t their fair value when their economic
benefit is probable, it can be measured reliably and the charity has control over the item. Falr value Is detemilned on
the basis of the value of the gift to the charity. For example, the arnount the charity would be willing to pay in the
open rnarket for such facilities and services. A corresponding amount is r￿ogniSed in expenditure.
No amount is included in the finanti31 statements for volunteer brne in line with the SOKP. Further detail is given In the
-Anntsal Report.-.-
Where practicable, gifts in kind donaied for distribution to the beneficiariemf the charity are included in stock and
donations in the financial 5tatetnents upon receipt. If it is impracticable to a55ess the fair value at receipt or if the
costs to undertake such a valuation outsyeigh any benefit5, then the fair value is recogni5ed as a component or
donation5 when it is distribjted and an equsvalent amount recognised as charitable expenditure.
.CONTINUEO
Page 11

OM Saravanabhava >eva Trust
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.3. Incoming Resources- continued
Gifts in kind donated for resale ore included at fair value. being the experted Proceeds frorn sale le5S the expected
costs of sale. Where estimating the fair value Is p￿Cticable upon receipt it is recognised in stock and 'Incotne from
other trading activities,. Upon sale, the value of the stock 15 charged against 'lncome from other trading activitie5. and
the proceeds are recognised as 'lncome frotn other trading attivitlQ5'. Where it 15 Irnpractic8ble to fair value the itetns
due to the volume of low value Itern5 they are not recogni5ed in the finèncial statement5 until they ère sold. This
income 15 recogni5ed within 'lncome frorn other trading activitie5'.
Fixed asset gifts in klno are recognlsed when recelvable and are Included at falr value. They are not deferred over the
life of the asset.
For legacies, entitlement is the earfier of the charity being notified of an impending distribution Dr the legacy being
received. At th￿$ point Income is recogni5ed. On occ45ion legacies will be notified to the charity however it is not
possible to rneasure the arnovnt expected to be (Jistributed. On these occasions, the legacy 15 treated as a contingent
assel and disclosed.
Incoffle frotn trading artiyitiÈs includes income earned from fundraising events and t￿dIng actlvities te raise funds for
the charity. Income is reteived In exchange for supplying 9oods and seryices in order to raise funds and is recognised
when entitlemtnt has occurred.
Investment income is earned through holding a55ets for investment purp05e5 such a5 share5 and property. It include5
div1dend5, interest and rent. Where it is not practitable to identify investmenr management costs incurred withSn a
scheme with re450nable accuracy the investFnent Income is reported net of these costs. Ir is included when the amount
can be rneasured reliably. Interest income 45 recD9nised using the effective Interest method and dividend and rent
income is recognised as the charity's right to receive payment is established.
2.4. Tanglble Flxed A55ets and Deprerlation
Tangible fixed assets are me4sure(l at C05t le55 accurnulated depreciètion and any acturnulated ifflpaiment losses.
Depreciation 15 provided at rates calculated to write off the c05t of the fixed a55ets, less thtir estimated resldual value.
over their expected useful live5 On the following bases..
Freehold
Leasehold
Motor VÈhicles
Fixtures & Fittings
Computer Equipment
1% Straight Line
20Qh Reducing balance
20% Straight Line
2.5. Stocks and Work in Progre55
stock5 and work in progres5 are valued at the lower of cost and net realisable value after making due allowance for
obsolete and slow-moving stocks.
Cost is determined using the first-in, first-out method. Cost Includes all direct costs and an appropriate proportion of
fixed and vanable everheads.
Work in progress is reflerted In the accounts en a contract by contract basis by recording tumover and related costs as
contract activity progresses.
At the end of each reporting period 5tock5 are ossessed for impairrnent. Ir an itern of stock is itnpaired, the Identified
stock is reduced to its selling price less costs to complete and Sell and an impairment charge Is ￿[09n]Sed In the
statement of financial artivities. Where a reversal of the Impairrnent IS required the impairment charge is reversed, up
to the original itnpairment1055, and is reco9nised as a credit in the statement of financial activiti¥.
2.6. Cash and Cash Equivalents
Cash and cash equivalents a￿ basic flnancSal assets and Include cash in hand and deposits held at call with banks,
other short-term highly liquid Investments thar mature in no more than three months from the date of acquisition and
are readily convertible to a known 4rnount of cash with insignificant risk of change in Value, and bank overdrafts.
3. Income from Donatlons and Legacles
Page 12

OM Saravanabhava Seva Trust
Notes to the Financial Statements {continued)
For The Year Ended 31 May 2025
1025
2024
Unrestrirted Unrestrlcted
fund5
funds
Donations and gifts
Gift aid
177,052
99.031
315,323
57,582
185,224
Money box collettion
276,083
558,129
4. In¢ome from Other Tradlng Actl¥ltles
2025
2024
Unrestrfcted Unre*trl¢ted
funds
funds
Just 9lvlng projects
1,249
701
5. In¥e%tment Jn¢•me
2025
2024
Unre5trlrted Unrestrl¢t¢d
funds
fund6
Bank interest recelvable
1.943
1,830
6, Net In¢ome/lExp¢ndlture)
The net incomellexpenditurel is stated after charging1lcreL11tingl.'
2025
2024
Depreciatlon of tJnglble flxed ¥s$ets . owned
GalnlL055 on dlsposal of tanglble flxed assets
27,S98
115,1171
27,829
7, Anèlysls of Expendlture
2025
Artlvltles
ndertaken
dlrertly
Grant
fundlng ol
actlvltles
Support
costs
15ee note 81
Tot•1
Charltable Actlvlties
40,543
6,798
227.282
274,623
2024
Grant
funding of
artlvitles
Support
05ts
lsee nott 8)
Totsl
Charitable ACtivI￿eS
164.639
490,668
655.307
Page 13

OM Saravanabhava Seva Trust
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
8. Support Costs
2025
Charltabl¢
Actlvlties
Employee costs
PreTni5es expenses
General Jdministration
Depreclotion
Interest payable
22,394
164,109
27,895
12,481
403
227,282
2024
Chèrltable
Artl¥ltles
Employee costs
Premlses expenses
General adminlstratlon
Depreclatlon
Interest payable
33,616
241,413
187,153
27,829
657
490,668
9. Stsff Colts
Staff costs were as follows..
2025
2024
Wages and $alarie$
12,799
9,714
No employees received employet benefits (excluding employer pension c05t51 for the reportlng perlod of more than £60,000.
10. Averthge Number of Employees
Average number of emplDyee5 during the year was.. 3 12024.. 2)
I l. Tanglble Assets
Land & Propertv
Freehold
Lejsehold
Motor
Vehicles
Flxtures &
Fittin9S
Cost
As at l June 2024
Dlsposals
650,000
1,444,027
14,084
114,0841
30,542
As at 31 May 2025
650,000
1,444,027
30,542
.CONTINUED
Page 14

OM Saravanabhava Seva Trust
Notes to the Financlal Statements (continued)
For The Year Ended 31 May 2025
Deprecljtion
As at l June 2024
Provided during the pertod
Disposals
31,470
20.890
9,469
923
19,469)
5,902
5,785
A5 at 31 May 202S
52.360
923
11,687
Net B•tsk V•lu•
As at 31 May 2025
650.000
1.391,667
{9231
18.855
A5 at l June 2024
650,000
1,412,557
4,615
24,640
Computtr
Equlpment
Total
Ctsst
As at l June 2024
Disposals
14,008
2,152,661
114,0841
A5 at 31 May 2025
14.008
2,138,S77
Depreclatlon
As èt l June 2024
Provided durin9 the perlod
Olsposa15
46.841
27,598
19,4691
As at 31 May 2025
64,970
Net Book Value
As at 31 May 2025
14.008
2,073,607
As at l June 2024
14.008
2,105.820
12. Sto¢k•
2025
2024
Stock
3.120
3.120
13. Credltors: Amounts Palllng Due Wlthln One Y*•r
2025
2024
Bank loans and overdrafts
Other t￿diE0r5
Accruè15 and deferred income
4,008
137,571
21,660
3,874
137,207
21.900
163.239
162.981
14. Credltors." Amounts F•lllng Due After More Th4n One Y¢•r
2025
2024
Bank ID•ns
10,511
20,757
Page 15

OM Saravanabhava Seva Trust
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
15. Loons
An analysB of the maturity of loans is given below..
2025
2024
Am￿ntS falling due within one year or on demand-
Bank loans
4.008
3,874
2025
2024
Am¢unts falling dve betwttn one ond five years..
Bank loans
10.511
20.757
16. Mo¥•ment In Funds
As at l Jun*
2024
A• at 31 Mav
202S
Lncome
E¥pendlture
Unrestrlrted fund•
General..
General unrestrfctel fund
2.017.948
279,275
1274,623}
2,022.600
Total funds
2.017,948
279,275
{274.6231
2,022,600
As •t l Jufte
2023
As at31 May
2024
In¢•me
Expewbdlture
Unrejtrlrted fund•
General..
General unrestricted fund
2,112,595
560.660
1655,3071
2,017,948
Tot•1 tunds
2,112.595
S60,660
1655,3071
2,017.948
17. Tr•ns•rtlons wlth TNstee¥
Durfn9 the year the expenses reirnbur5el to the trnstee5 or directly to thbrd partles were a5 follows..
2025
2024
18. Related Party Dlsclosures
19. Company Ilmlted by gu4rantee
The company is Iirnited by guarnntee and hès no share coprtal.
EverTmember of company DndEthke5 to contrityjte tD the aS5etrt￿ny." InrtlThert of a ￿¥T￿l￿g up, 5vch an "-"
amount as may be required not exceeding £1.
Page 16

OM Saravanabhava Seva Trust
Detailed Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 May 2025
2025
2024
Total
lunds
Total
funds
INCOME AND ENDOWMENTS FROM:
Donations and le9acies
Donations
Gift aid
Income from donations •nd legacie5
177,052
99.031
315,323
57.582
185.224
276,083
558.129
Other tr•dlng •ctlvltles
Just givlng projects
1.249
701
1.249
701
Investments
Bank Interest recelvable
1,943
1.830
1,943
1.830
279,275
560.660
ExpeNDITURÈ or4:
Charltable A¢tlvltles:
Ch•rltable Actl¥ltle•
Cost of ra151ng funds
Gronts to Institutlons
Wages ènd salarles
Staff welfare
Travel and subslsrence expenses
Rent
Rates
Light and heat
Aepalrs and malntenance
Security ¢o$rs
omputer softwore costs
1fi5urance
Printingi POStage and statlonery
Advertlslng and marketing costs
PR expenses
Telecommuniution5
Audit fee5
Accountancy fees
Professional fees
other services
Bank charges
Depreciation of motor vehic￿$
Depreeiation of fixture5 aThd flttln9S
140.543)
16,798)
112,799}
(164,6391
19,7141
14931
123,4091
197.017)
117.6701
126.806)
199,920)
(9.5951
118,5001
19,0171
126,9521
18,807)
1100,833)
11.353)
18.218)
1504)
11,931)
16231
12.4611
13.4051
16,3201
142,7591
13,4041
19,7001
(2.8051
(1,2001
110,7751
(1,0431
1661
{9231
15.7851
1115.412)
13,069)
11,154)
15,7851
Page 17

OM Saravanabhava Seva Trust
Detalled Statement of Financial Activities (including Income and Expenditure Account)
(continued)
For The Year Ended 31 May 2025
Depreciation of leasehold land and property
Loss on disposal of tangible fixed assets
Bank loan interest
120,8901
15,117
1403)
120,8901
16571
1274,6231
1655,3071
1274,6231
1655.3071
NET INCOME/{EXPENDThURE)
4.6S2
194.6471
Page 18