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## 

|||Page||
|---|---|---|---|
|Reference and administrative|details||1|
|Trustees' Annual<br>Report|||2|
|independent<br>auditor's report|||6|
|Statement ofFinancial Activities|||10|
|Statement ofFinancial Activities - Prior Year statement|||11|
|Balance sheet|||12|
|Cash fleer statement|||13|
|Notes tothe accounts|||15|





## 

|||Reference and administrative<br>details|Reference and administrative<br>details|Reference and administrative<br>details||||
|---|---|---|---|---|---|---|---|
|Charity name|||ISHA FOUNDATION|||||
|Company|registration|number|07250502|||||
|Charity registragon||number|1152417|||||
|Principal|oflice||PO BoxSL13DR|||||
||||111Whiyby|Road||||
||||BigYellow|Storage|Company|Ltd||
||||Slough|||||
||||England|||||
||||SL13DR|||||
|Reghtered|office||PO BoxSL13DR|||||
||||111Whitby|Road||||
||||Big Yellow|Storage Company||Ltd||
||||Slough|||||
||||England|||||
||||SL13DR|||||
|Trustees|||Rahul Prskash||Appointed||12hllarch 2021|
||||Vlnod Rso||Appointed||12March 2021|
||||Moumita Sen Sarma|||||
||||Nathalie Theme|||||
||||BlieZabbal|||||
||||Arun Petal||Regisgned||22 April 2021|
||||Lawrence CBloom||Regisgned||24 March 2021|
||||Bardays Bank|||||
||||1 Churchill|Place||||
||||London|||||
||||E145HP|||||
|Auditors|||Lail Ondhia|Ltd||||
||||Chartered<br>Cergfied Accountant|||||
||||Charter House|||||
||||8-10Stagon|Road||||
||||Manor Park,|London||||
||||E125BT|||||





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## 

|fully detailed|in the accounts, can be summarised|ss follows:-||
|---|---|---|---|
|||202'i|2020|
|||5||
|||1,672,810|506,297|
|Revaluation|gain during the year|||
|Nst income||1,870,810|506,207|
|Unrestricted<br>Revenue Funds svsiishls forthe<br>general purposes cithe charily||3,434,144|1,783,844|
|TotalFunds||3,421,462|1,783,844|



## 



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## 

||Cununt year|Cutmnt yeiu|Current year|Prior Year|
|---|---|---|---|---|
||Unrestricted|Restrided|Total Funds|Torsi Funda|
||Funds|Funda|||
||2021|2021|2021|2024|
||E|E||E|
|Income|||||
|Donations|167,634|10,M2|1T&,$16|27,000|
|Charitable<br>ac&vities|3,322,905||3,322,006|2,283,699|
|lnvestm<br>ants|2.166||2,155|1,932|
|Total income|3,492,706|10,682|3,003A&5|2,312,!l31|
|Chsdtsble<br>ac&vities|1,782,456|12,6&2|1,705,138|1,778,734|
|Governance<br>cost|37,440||3T,440|27,600|
|Total expenditure|1,819,898|t2,882|1,832,578|1,806,334|
|Nst Income forthe year|1,872,810|(2,000)|1,570,810|506,29T|
|Net income athw transfers|1,572,810|{2,000)|1,670.&10|500,20T|
|Net movement<br>In funds|1,572,810|(2,000)|'l,&70,810|50S,207|
|Total funds brought forward|1,781,844|2,000|1,783,844|1.277,547|
|Prior pwtod adjustments|(20,510)||(20,510)||
|Total funds cameo forward|3,434,144||N.144||





## 

## 

|Statement|ofFinancial Actfvfffe|e for fheyear ended|31iffay 2g2|5|
|---|---|---|---|---|
|||Pdur Year|Prior Year|Prlur Year|
|||unraatflutac|naatrictaa|Tutal sunda|
|||Funds|Funds||
|||2020|2520|2020|
|||E|E|E|
|Income from:|||||
|Dunaauns|||2,000|27,000|
|Charitable acthities||2,283,699||2,283,899|
|Inveahns ran||1,932||1,932|
|Total income||2,310,631|2.000|2,312,631|
|Expendnure <br>Governance|on:||||
|Charitable<br>activities||1,778,734||1,778,734|
||casts|27,600||27,600|
|Total expenditure||1,806,334||1,806,334|
|Nst income|forthe year|504,257|2,000|506,207|
|Nst income|after transfers||s,aoo|508,297|
|Nst movement<br>in funds||504,297|2,000|sosn297|
|Rscondliatlon<br>offunds:-|||||
|Tutst fultds|brought forward|1,277,547||1,277,647|
|Total funds|named forward|1,781,844|2,000|1,783,844|





## 

|||||||2021||2020|
|---|---|---|---|---|---|---|---|---|
|||||||8||6|
|Fixed assets|||||||||
|Tangible assets||||||28,510||38,147|
|Cunsnt assets|||||||||
|Debtors|||6||23,714||84,004||
|Stock|||||208,026||274,105||
|Cash at bank and in hand|||||3.316,163|1,670,605|||
|Total current assets|||||3,547,903|2,028,714|||
|Creditors: amounts<br>one year||falling due within|1||~1, 2||,21||
|Net current assets||||||3,416,071||1,764.773|
|||||||3,444,581||1,802,920|
|Total assets less cunsnt iiabiiiges|||||||||
|Creditonc amounts|falling due sitar more||||||||
|than one year||||||(10,437)||(19,076)|
|The total net assets||ofthe charity||||3,434,144||1,783,844|
|The total net assets||ofthe charity are funded by the|||funds ofthe charity, ssfollows:-||||
|Restricted funds|||||||||
|Restricted Revenue|Funds||10|||||2,000|
|Unrestricted<br>Funds|||||||||
|Unrestricted<br>Revenue Funds|||10|||3,434,144||1,781,844|
|Designated<br>Funds|||||||||
|Totalcharityfunds||||||3,434,144||1,783,844|
|1g<br>7<br>Approved<br>by the board oftrustees on ...!**.**....................+|||||||||
|Prakash|||||||||
|siss|||||||||
|The notes atlached||on pages 15to 23|form an|integral part ofthese accounts.|||||





## 

## 

|Cash Flow Statement fo|r the year end|ed|31May 2021|||
|---|---|---|---|---|---|
|||||2021|2020|
|||||6|6|
|Cash flows from operating|activities|||||
|Net cash provided<br>by opera8n0 activNes as shown|||below|1,645,555|537,510|
|Cash flows fmm investing|activities|||||
|Proceeds from sale ofproperly,|plant and equipment||||(29,418)|
|Net cash used in investing|activities||||~294 8|
|Cash flows from financing|activities|||||
|Capital repayments|||||19,076|
|Net cash provided<br>by financing<br>activities|||||19,076|
|Overall cash provided<br>by all activities||||1,645,558|527,186|
|Cash movements||||||
|Chan0e in cash and cash equivalents<br>from activNes|||in the|||
|year ended 31May 2021||||1,645,558|527,168|
|Cash and cash equivalents<br>at|1 June 2020|||1,670,605|1,143,437|
|Cash at bank and in hand|less overdrafts|at|31May|3,316,163|1,670,605|





## 

## 

|Net income as shrnm|in the Statement|ofFinandal|Activities|1,670,810|506,297|
|---|---|---|---|---|---|
|Adfusunents<br>for:-||||||
|Depreciation<br>charges||||7,629|37,273|
|Loss on the sale ofFixed snd Intangible Assets||||2,008||
|Other gains and losses-Prior year adjustments||||(20,510)||
|Decreaser(increase)|in stocks|||66,079|(98,140)|
|Decreasel(increase)|in debtors|||60,290|(37,546)|
|(Decrease)lincrease|in creditors, excluding loans|||(140,748)|129,628|
|Increase<br>in provisions||||||
|Net cash provided|by operatatg|activities||1,645,558|537,810|
|Analysis ofcash and cash equivalents||||||
|||||2021f|2020<br>5|
|Cash<br>in hand at forthe year ended 31May 2021||||3,316,163|1,670,605|
|Total cash and cash equivalents||||3,316,163|1,670,605|





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## 



## 

## 

## 

## 

|Het sur|plus before|tax in the financial year|||
|---|---|---|---|---|
||||2021|2020|
||||5|5|
|The nal|surplus before|tax in Ne Snarural year h smted alto charging:-|||
|Depmdabon<br>ofowned||acsd assets|3,432|32,027|
|Depreciation ofassets||indi under tlnance leases and hhe purchase conuacts|4,107|8,240|
|Audibxs'|remunerscon|for non audit work||1,200|
|Alnnms'|rwrlunmsSon||0,000|2,100|





## 

|ISHA FOUNDATION|ISHA FOUNDATION||||
|---|---|---|---|---|
|Notes to Ihe Acconnln forthe year ended St May 2021|||||
|3Interest payable|||2021|2020|
||||6|2|
|Hire Purchase interest|||888|518|
|||||eta|
|4Staffcosts and emoluments|||||
||||2021|2020|
|||||2|
|Salaries|||464,033|482,170|
|Social securer costs|||51,915||
|Pension costs|||7JM5||
|Total salaries, wages and related costs|||623,eee|462.176|
|Average number ofemployees|||||
|The number ofemployees whose employee beneas (exctrding|empkryer|pension costs)|exceeded K80000|was:|
||||2021|2020|
|260,001 - K70,000|||||
|K70,001 -K80,000|||||
||||Nil||
|5 Tangible fixed assetn|||||
|||Pbrnt 0|Motor||
|||Idsehtnery|Vehicles||
|||K|K|K|
|Cost|||||
|At1 June2020||31,119|26229|57.348|
|Dlsposals||(3,922)||(3,022)|
|At31May 2021||27197|26429|63,428|
|Depreciation|||||
|At 1June 2020||13,955|5246|19201|
|Charge forthe year||3,432|4,197|'7,629|
|On diepcsals||(1,914)|-|(1.014)|
|At 31May 2821||tert73|9,44324.9'ls||
|Net book value|||||
|A131 May2021||11724|16.788|2Lgto|
|At 31 May 2020||17,184|20,9&3|$8,147|





## 

## 

|6|Debtom||||||||
|---|---|---|---|---|---|---|---|---|
||||||||2021|2020|
||||||||8|E|
||Prepaymeras<br>and accrued Income||||||23,714|$4,004|
||||||||23,714|84JI04|
|7|Creditom: amounts|falling|due within ons year||||||
||||||||2021|2020|
||||||||E|8|
||Acta h||||||9,000|3,406|
||Trade credgore||||||7,816|44,295|
||Other credgors||||||||
||Oeferred Income - Unreahhted||&dedgnahd|funds|||45,630|214,501|
||Finance hase and HP|ccntracls|||||4,320||
||PATE, NIC VAT and ogmr taxes||||||63,331|1,679|
||||||||131432|203,$41|
|3|Creditors: amounts|falling|due after one year||||2021|2028|
|||||||||8|
||Firmncs hase and Hp|ccnuacta|||||10,437|19,076|
||||||||10A37|194/8|
|0|Itetmmets<br>by fund||||||||
||At31tyay 2021||||uarasmataa||naarrhtad|Total|
||||||funds||hnds|Funds|
||||||8||E|E|
||TangENe Fired Asaeta||||28,510|||2$,618|
||Current Assets||||3,547,903|||3,547,903|
||Credltom<br>falling due mlhin one||year||(131,832}|||(131,332)|
||Creditors falling due ster mace||than one year||(10,437}|||(10,437)|
||||||3,434.144||||
||AI1 June2020||||umeafiieM|Daalglwlad|Raatrralad|Tahl|
|||||||funds|funda|Funda|
||||||E||E||
||Tmrglhle<br>Fixed Assets||||38,147|||3$,147|
||Current Aussie||||2,028,714|||2,028,714|
||Creditors laglng due w$hln one||year||(263,941)|||(283,841)|
||Crsdaors Ihging due a0ar more||than one year||(I9,076)|||(13.07e)|
|||||||||1,T33,844|





## 

## 

|10|Change in total funds over|Change in total funds over|the|year as shown|in Mote 9,analysed|in Mote 9,analysed|by individual|funds|||
|---|---|---|---|---|---|---|---|---|---|---|
||||||FecesIusseht|lcvmmulhl|||Funds||
||||||rcnssnl arne|fimds ln 2021|||csIAHI||
||||||2020||JuguIsarncts||fmwsrd to||
|||||||||ls 3021|2022||
|||||||ees Nate 11|||||
||||||8||8||||
||Unmstdclsd<br>snd desidnakd||funds.||||||||
||UIucsskkd<br>Revenue Funds||||1,781,544||1,872,810|l20,510)|ad34,144||
||Total unrsstrlsted|and designated||funds|||||I|S|
||Restricted fundsn||||||||||
||Reshkted Revenue|Funds|||2,000||(2,000)||||
||Total mstrictsd<br>funds||||||||||
||Total charity funds||||1.702 844||1870810|t20.510)|3rk4,144||
||Change in total funds over the|||year as shown|in Note 0,anaiyaed||by individual|funds - pdor year|||
||||||Funds nlccsat<br>k~masm|Iuevslssutel<br>k~0 rate||Tmnsrem|Funds<br>csnlsd||
||||||all 0||acumen<br>rumk ls202S||rcrwsnl <br>2021|k|
|||||||SssNels 11|||||
||||||||5||||
||Umssirkted<br>and designated||Rmds: ~||||||||
||Unrestncted<br>Revenue Funds||||1,277,547||504,207||||
||Unresufdsd<br>Revsluaacn Reserve||||||||||
||Total unrestricted|and designated||funds|1477,547||aeh207||||
||Restricted funds.||||||||||
||Resaicfed Revenue|Funds|||||2,MO||2,000||
||Total rssnktsd<br>funds||||||||||
||Total shanty funds||||1477,547||508~7||~1,703||





## 

|Analysis o|fmovements<br>in funds over the|year as shown<br>in No|te 10|||
|---|---|---|---|---|---|
|||||Other||
|||Income|Expenditure|Gains S|movement|
|||||Lessee|in tunds|
|||2021|2021|2021|m21|
|||6|E|E|E|
|Vnrvsafcmd|aad desieneled fuuden|||||
|Unrunrided|Rermnue Funds|3,402,706|(I,SISAL)||'),672,$10|
|Rericted turrdea||||||
|esfrkhm Revenue Funds||10,062|(12,062)||(2,000)|
|||3~,3$8|(1/32,678)||1,870,810|



|Analysis o|fmovemenin<br>in funds over the|year as shown in No|te 10- prior y|ear||
|---|---|---|---|---|---|
|||||Other||
|||Income|Expenditum|Gains 6|Inovemsnt|
|||||Losses|ln funds|
|||2620|202$|2020|2020|
|||6|8|E|E|
|Vurecln'cted|and deeleneled runds:-|||||
|Unresbicied|Revenue Funds|2,310,631|1,806,334|||
|Rmtrkted funds.||||||
|Restricted Revenue Funds||2,000|||2,000|
|||2,312,831|1,686,334|||





## 

## 

|No|tes tothe Accounts for the year e|tes tothe Accounts for the year e|tes tothe Accounts for the year e|tes tothe Accounts for the year e|tes tothe Accounts for the year e|tes tothe Accounts for the year e|nded|31 Sgay|2021|||
|---|---|---|---|---|---|---|---|---|---|---|---|
|12|Income from Donations|||||||||||
||||||||Current year||Ca!rare year|Cunent year|Frier Year|
||||||||Un|strntsd|Restricted|TOtal Funda|Total Funds|
|||||||||Funds|Funds|||
|||||||||2C21|2821|||
|||||||||E|5|||
||Donatlonas|and||gifts||||||||
||Donaeuns<br>and||gms fram|||individuals||S,T40||6,740|27,000|
||Goya!cement||Smuts (CJRS}|||||180,804||16O,8&4||
||Council<br>grerrtu||||||||10,582|10,8&2||
||Total Income||from donations|||||187,634|10,6S2|17S,31S|27,000|
|13|Income from charitable acgvfties|||||||||||
||||||||Current year||Cunent year|Curmnt year|Fdur Year|
||||||||unnustnuted||Reelected|Tutsl Funds|Total Funds|
|||||||||Funds|Funds|||
|||||||||2C2'i|2821|2021||
|||||||||5|5|E||
||Pnmary purpose|||and|ancgiary trading|||||||
||Pmmoting|yoga||||||2,818,450||2,818!4&0|1,873,241|
||Books and|merchandim||||sales||504,445||504,445|410,458|
||Total from|charitable|||activities|||3,322,905||3,322,906|2,2S3,695|
|14|Investment||income|||||||||
||||||||Curn!st yes!||Cunentyusr|Cum!frtymr|Frier Year|
||||||||Vn|estridsd|Rue!fluted|Toed Funds|Total Funds|
|||||||||Funds|Funds|||
|||||||||2521|2821|Ze21||
|||||||||E|5|E||
||Bank interest||receivabhs||||||||1,932|
||Total investment|||income||||2,166||2,188|1,032|





## 

## 

## 

||||Csinwt year|CORMt year|Currant year|Pdor Year|
|---|---|---|---|---|---|---|
|||||Reatrloled|Toed Funds|Total Funds|
||||Funds|Funda|||
||||sext||||
||||E||||
||Gross wages <br>acfilvities|and salaries - charitable|||523,063|402,178|
||Travel and Subsistence - Charitable<br>ActMties||||3.588|98,?59|
||Promoting Yoga||484,689|12,682|497271|09,322|
||Consultacy fees||122,791||122,'791|123,802|
||Total direct|spenrfing|1,134,129|12,682|1,146,811|751,859|
|16|Expenditure|on chariitable activities|- Charitable trading||||



|||||Colronl year|Current year|Current year|Pdor Veer|
|---|---|---|---|---|---|---|---|
|||||unreautoted|Reetrroted|TotalFunde|Terai Funds|
|||||Funds|Funds|||
|||||Em1|2021|||
|||||E|E|||
||Books, DVD snd materieh|||426,901||428Irst|431,398|
||Total charitable||trading costs|420,901||426,901|431@98|
|17|Support costs for||charitable activities|||||
|||||Cwrent year|Cununt year|Cunent year|Prior Year|
|||||unrsatiated|Restricted|Terai Funda|Tatal Funds|
|||||Funda|Funda|||
|||||||2S21||
|||||E||E|E|
||Venue hire and office services|||66,411||SSAt1|382,783|
||Dtfice and program||supplies|88,201||88.201|153,929|
||Equipment, repairs,||expenses and|3,317||3,317|0,947|
||Insurance|||9,279||9+79|9,200|
||Bank charges|||45,701||45,701|2,827|
||Hire Purchase|interest||885||858|518|
||Depreciation|&Amortisaticn<br>in total||7,629||7,029|374?3|
||Total support costs|||221,428||221326|5lde477|





## 

## 

## 

|18|Other Expendit|ur|e - Governance|costs||||
|---|---|---|---|---|---|---|---|
|||||Cunml year|Cumet yssr|Currsntyaar|PoorYear|
|||||u Nsstrtstsd|asutatad|Total Funds|Trnal Funda|
|||||Funds|Funds|||
|||||amlt|2sa1<br>6|2021<br>6||
||Auditor's fees|||9,000||9,000|2,100|
||Accountancy fees||||||25,500|
||Legal and professional fees|||28,440||28,440||
||Total governance||costs|3T,440||3T,440|2T,600|
|19|Total Charitable||expenditure|||||
|||||Current year|Crt f rsrlt Tsar|Cunsnt yasr|prior Tsar|
|||||unrsstrlctad|Raatdatad|Total Funds|Total Funds|
|||||Funds|Funds|||
|||||2021|202'I|2021|2020|
|||||6|6|6||
||Total direct spending|||1,134,129|12,682|1,148,811|751,659|
||Total charitable|trading costs||426,901||426,801|431,398|
||Total support costs|||221,426||221/26|595,477|
||Total governance||costs|37,440||37+%|27,600|
||Total charitabls|sxpandituru||1.81|.|1.88||



## 

## 

##