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|||||||Page|
|---|---|---|---|---|---|---|
|Reference and administrative||details|||||
|Trustees'<br>Group Annual<br>Report (Including|||Group|Directors'|Report)||
|Independent|auditor's<br>report||||||
|Consolidated|Statement<br>of Financial Activities|||||10|
|Consolidated|Balance sheet||||||
|Charity Statement<br>of Financial||Activities|(including|Prior Year Adjustment)||12|
|Charity Balance sheet|||||||
|Consolidated|Cash flow statement|||||14|
|Charity Cash|flow statement|||||16|
|Notes to the|consolidated<br>accounts|||||18|





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|Charity|name|||
|---|---|---|---|
|Company<br>registration|||number|
|Charity|registration|number||
|Principal|office|||
|Registered<br>Office||||
|Website||||
|Trustees||||
|Banker||||
|Senior Statutory Auditor||||
|Auditor|Firm|||



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|||||~Grou|~Grou|~Grou|~Grou|
|---|---|---|---|---|---|---|---|
|||||Current year|Current year|Current year|Prior year|
|||||Unrestricted<br>Funds|Restricted<br>Funds|Total Funds|Total Funds<br>As restated|
|||||2023|2023|2023|2022|
||||||F|F||
|Income||||||||
|Donations|||13|221,888|56,989|278,877|855,093|
|Charitable<br>activities|||14|3,223,678||3,223,678|2,564,348|
|Investment|||15|996||996|165|
|Total income||||3,446,562|56,989|3,503,551|3,419,606|
|Expenditures<br>on||||||||
|Raising<br>Fund|||16|47,570|110|47,680|52,532|
|Charitable<br>activities||||||||
|Promoting<br>Yoga|||16|2,130,475|2,733|2,133,208|3,009,805|
|Total expenditure||||2,178,045|2,843|2,180,888|3,062,337|
|Net income/(expenditure)||for the year||1,268,517|54,146|1,322,663|357,269|
|Transfer between|funds|||||||
|Net income after|transfers|||1,268,517|54,146|1,322,663|357,269|
|Net movement<br>in|funds|||1,268,517|54,146|1,322,663|357,269|
|Fund inflow from|Merger||18|1,274,711|125,870|1,400,581||
|Reconciliation<br>of|funds:-|||||||
|Total funds brought forward||||3,791,413||3,791,413|3,434,144|
|Total funds carried forward||||6,334,641|180,016|6,514,657|3,791,413|










## 

|||||~Chari|~Charit|~Charit|~Chari|
|---|---|---|---|---|---|---|---|
|||||Current year|Current year|Current year|Prior year|
|||||Unrestricted<br>Funds|Restricted<br>Funds|Total Funds|Total Funds<br>As restated|
|||||2023|2023|2023|2022|
||||||F|F||
|Income||||||||
|Donations|||13|329,037|56,989|386,026|964,949|
|Charitable<br>activities|||14|2,430,931||2,430,931|2,312,473|
|Investment|||15|23,079||23,079|7,198|
|Total income||||2,783,047|56,989|2,840,036|3,284,620|
|Expenditures<br>on||||||||
|Raising<br>Fund|||16|47,296|110|47,406|51,374|
|Charitable<br>activities||||||||
|Promoting<br>Yoga|||16|1,467,234|2,733|1,469,967|2,875,977|
|Total expenditure||||1,514,530|2,843|1,517,373|2,927,351|
|Net income/(expenditure)||for the year||1,268,517|54,146|1,322,663|357,269|
|Transfer between|funds|||||||
|Net income after|transfers|||1,268,517|54,146|1,322,663|357,269|
|Net movement<br>in|funds|||1,268,517|54,146|1,322,663|357,269|
|Fund inflow from|Merger||18|1,274,711|125,870|1,400,581||
|Reconciliation<br>of|funds:-|||||||
|Total funds brought forward||||3,791,413||3,791,413|3,434,144|
|Total funds carried forward||||6,334,641|180,016|6,514,657|3,791,413|











## 

|Consolidated<br>Cash|Flow Statement for the year ended 31 May 2023|Flow Statement for the year ended 31 May 2023|Flow Statement for the year ended 31 May 2023|Flow Statement for the year ended 31 May 2023||
|---|---|---|---|---|---|
|||||~Grou|~Grou|
|||||2023|2022|
||||||As restated|
|Cash flows from operating|activities|||||
|Net cash provided<br>by operating|activities as shown||below|2,290,720|143,813|
|Cash flows from investing|activities|||||
|Loan given during the year||||||
|Net cash used in investing|activities|||||
|Cash flows from financing|activities|||||
|Capital repayment||||||
|Net cash provided<br>by financing<br>activities||||||
|Overall cash provided<br>by|all activities|||2,290,720|143,813|
|Cash movements||||||
|Change<br>in cash and cash equivalents<br>from activities|||in the year|||
|ended 31 May 2023||||2,290,720|143,813|
|Net cash inflow<br>in merger (refer note 18)||||1,400,581||
|Cash and cash equivalents<br>at|1 June 2022|||3,459,976|3,316,163|
|Cash at Bank and in Hand|less overdrafts|at 31 May 2023||7,151,277|3,459,976|





## 

|Consolidated|Cash Flow|Statement for the year ended 31|Statement for the year ended 31|Statement for the year ended 31|May 2023||
|---|---|---|---|---|---|---|
|Reconciliation<br>of|net income to|net|cash flow from operating|activities|Garou|~Grou|
||||||2023|2022|
|||||||As restated|
|Net<br>income as shown<br>in the Statement||of Financial Activities|||1,322,663|357,269|
|Adjustments<br>for:-|||||||
|Depreciation<br>Charges|||||4,561|5,702|
|Decrease/(increase)|in stocks||||29,724|(164,855)|
|Decrease/(increase)|in debtors||||79,224|(246,278)|
|(Decrease)/increase|in creditors excluding||loans||854,548|191,975|
|Net cash provided|by operating|activities|||2,290,720|143,813|
|Analysis ofcash and cash equivalents|||||||
||||||2023|2022|
||||||E||
|Cash<br>in hand at for the year ended 31||May 2023|||7,151,277|3,459,976|
|Total cash and cash equivalents|||||7,151,277|3,459,976|





## 

## 

|harity's<br>Cash Flow|Sta|tement|f|or the year ended 3|I May 2023||
|---|---|---|---|---|---|---|
||||||Cha ritii|Charitii|
||||||2023|2022|
|||||||As restated|
|Cash flows from operating|activities||||||
|Net cash provided<br>by operating|activities as shown|||below|2,359,908|277,723|
|Cash flows from investing|activities||||||
|Loan given during the year||||||(400,000)|
|Interest Income|||||22,083|7,033|
|Net cash used in investing|activities||||22,083|(392,967)|
|Cash flows from financing|activities||||||
|Capital repayment|||||||
|Net cash provided<br>by financing||activities|||||
|Overall cash provided<br>by|all activities||||2,381,991|(115,244)|
|Cash movements|||||||
|Change<br>in cash and cash equivalents||from activities||in the year|||
|ended 31 May 2023|||||2,381,991|(115,244)|
|Net cash inflow<br>in merger (refer note||18)|||1,400,581||
|Cash and cash equivalents<br>at|1 June|2022|||3,200,919|3,316,163|
|Cash at Bank and in Hand|less|overdrafts|at 31 May 2023||6,983,491|3,200,919|





## 

## 

|haritys<br>Cash|Flow Stat|em|ent for the year e|nded 3 I Ma|y 2023||
|---|---|---|---|---|---|---|
|Reconciliation<br>of|net income to|net|cash flow from operating|activities|Charitii|Charitii|
||||||2023|2022|
|||||||As restated|
|Net<br>income as shown<br>in the Statement||of Financial Activities|||1,322,663|357,269|
|Adjustments<br>for:-|||||||
|Depreciation<br>Charges|||||4,561|5,702|
|Interest Income|||||(22,083)|(7,033)|
|Decrease/(increase)|in stocks||||(2,933)|208,026|
|Decrease/(increase)|in debtors||||174,397|(443,484)|
|(Decrease)/increase|in creditors excluding||loans||883,303|157,243|
|Net cash provided|by operating|activities|||2,359,908|277,723|
|Analysis ofcash and cash equivalents|||||||
||||||2023|2022|
||||||E||
|Cash<br>in hand at for the year ended 31||May 2023|||6,983,491|3,200,919|
|Total cash and cash equivalents|||||6,983,491|3,200,919|





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|2|Net surplus|befo|re tax in|the fina|ncial year||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||~Grou|~Grou|~charit|~charit|
||||||||||2023|2022|2023|2022|
||||||||||E|E|E|E|
||The net surplus|before|tax in the|financial year is stated after||charging:-|||||||
||Depreciation<br>ofthe owned Assets||||||||1,876|2,345|1,876|2,345|
||Depreciation<br>ofassets||held under|finance Lease and hire purchases|||contracts||2,686|3,357|2,686|3,357|
||Auditor's<br>remuneration||||||||27,600|14,600|18,600|8,100|
|3|Interest Payable||||||||||||
||||||||||~Grou|~Grou|~charit|~charit|
||||||||||2023|2022|2023|2022|
||||||||||E|E|E|E|
||Hire Purchase|interest|||||||888|888|888|888|
||||||||||888|888|888|888|
|4|Staff costs|and emoluments|||||||||||
||||||||||~Grou|~Grou|~charit|~charit|
||||||||||2023|2022|2023|2022|
||Salary costs||||||||E|E|E|E|
||Salaries||||||||393,116|361,838|279,153|299,488|
||Social Security|Costs|||||||38,979|43,216|30,549|38,530|
||Pension costs||||||||7,749|7,373|5,372|6,375|
||Travel and subsistence|||||||||334|||
||Total Salaries,|Wages|and Related Costs||||||439,844|412,761|315,074|344,393|
||Average<br>number of Employee||||||||10|10|||
||The Number ofemployee whose|||employee|benefit(excluding|employer||Pension costs)|exceeded E60,000was:||||
||||||||||~Grou|~Grou|~charit|~charit|
||||||||||2023|2022|2023|2022|
||60,001-70,000||||||||2|2|2|2|
||70,001-80,000||||||||Nil|Nil|Nil|Nil|
||||||||||2|2|||
||The key management||personnel|ofthe charity include the Directors.|||The total employee||benefits ofthe|key management|personnel<br>ofthe charity were||
||Nil (2022 - Nil).||||||||||||





## 

## 

## 

|~Grou||||
|---|---|---|---|
||Plant &<br>Machinery|Motor<br>Vehicles|Total|
||6|6||
|Cost||||
|At 1 June 2022|27,197|26,229|53,426|
|At 31 May 2023|27,197|26,229|53,426|
|Depreciation||||
|At 1 June 2022|17,818|12,800|30,618|
|Charges for the Year|1,876|2,686|4,561|
|At 31 May 2023|19,694|15,486|35,179|
|Net book Value||||
|At 31 May 2023|7,503|10,743|18,246|
|At 31 May 2022|9,379|13,429|22,808|
|~Cha rit||||
||Plant &<br>Machinery|Motor<br>Vehicles|Total|
||6|6||
|Cost||||
|At 1 June 2022|27,197|26,229|53,426|
|At 31 May 2023|27,197|26,229|53,426|
|Depreciation||||
|At 1 June 2022|17,818|12,800|30,618|
|Charges for the Year|1,876|2,686|4,561|
|At 31 May 2023|19,694|15,486|35,179|
|Net book Value||||
|At 31 May 2023|7,503|10,743|18,246|
|At 31 May 2022|9,379|13,429|22,808|





## 

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## 

## 

## 

|Debtors|||||
|---|---|---|---|---|
||~Grou|~Grou|Charity|~charit|
||2023|2022|2023|2022|
||E|E|E|E|
|Trade debtors|16,527|16,228|34,553|204,553|
|Loan receivables|||400,000|400,000|
|Other debtors|128,997|252,964|213,004|261,845|
|Payments<br>and Accrued Income|45,244|800|45,244|800|
||190,768|269,992|692,801|867,198|



## 

||||~Grou|~Grou|Charity|~charit|
|---|---|---|---|---|---|---|
||||2023|2022|2023|2022|
|||||As restated||As restated|
||||E|E|E|E|
|Accruals|||139,577|123,874|130,577|117,374|
|Trade Creditors|||8,586|7,616|33,775|7,616|
|Other Creditors|||26,777|38,784|26,777|24,544|
|Deferred Income- Linrestricted&|designated|funds"|976,344|128,780|976,344|128,780|
|Finance Lease and HP Contracts|||4,319|4,319|4,319|4,319|
|PAYE, NIC VAT and Other taxes|||31,389|24,752|9,224|10,761|
||||1,186,992|328,125|1,181,016|293,394|



## 

|Credit|ors:|amo|unt|s<br>falling due after one Y|ear||||
|---|---|---|---|---|---|---|---|---|
||||||~Grou|~Grou|Charity|~charit|
||||||2023|2022|2023|2022|
||||||E|E|E||
|Finance|Lease|and|HP|Contractors|1,799|6,119|1,799|6,119|
||||||1,799|6,119|1,799|6,119|





## 

## 

## 

|At 31 May 2023|At 31 May 2023|Unrestricted<br>Fund|Designated<br>Funds|Restricted<br>Funds|Total Funds|
|---|---|---|---|---|---|
|||E|E|E|E|
|Tangible|Fixed Assets|18,246|||18,246|
|Current Assets||7,685,202|||7,685,202|
|Creditor|falling due within one Year|(1,186,992)|||(1,186,992)|
|Creditors|Falling dues after more than one year|(1,799)|||(1,799)|
|||6,514,657|||6,514,657|
|At 31 May 2022- As restated||Unrestricted<br>Fund|Designated<br>Funds|Restricted<br>Funds|Total Funds|
||||F||E|
|Tangible|Fixed Assets|22,808|||22,808|
|Current Assets||4,102,849|||4,102,849|
|Creditor|falling due within one Year|(328,125)|||(328,125)|
|Creditors|Falling dues after more than one year|(6,119)|||(6,119)|
|||3,791,413|||3,791,413|



## 

## 

|At 31 May 2023|Unrestricted<br>Fund|Designated<br>Funds|Restricted<br>Funds|Total Funds|
|---|---|---|---|---|
||E|||E|
|Tangible<br>Fixed Assets|18,246|||18,246|
|Investments|1|||1|
|Current Assets|7,679,225|||7,679,225|
|Creditor falling due within one Year|(1,181,016)|||(1,181,016)|
|Creditors<br>Falling dues after more than one year|(1,799)|||(1,799)|
||6,514,657|||6,514,657|
|At 31 May 2022- As restated|Unrestricted<br>Fund|Designated<br>Funds|Restricted<br>Funds|Total Funds|
||E|||E|
|Tangible<br>Fixed Assets|22,808|||22,808|
|Investments|1|||1|
|Current Assets|4,068,117|||4,068,117|
|Creditor falling due within one Year|(293,394)|||(293,394)|
|Creditors<br>Falling dues after more than one year|(6,119)|||(6,119)|
||3,791,413|||3,791,413|





## 

## 

## 

|~Grou||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||Funds brought<br>forward<br>from<br>2022|Movement<br>in<br>funds<br>in 2023<br>See Note 12|||Prior year<br>adjustment|||Transfer between<br>funds||||Funds carries<br>forward to 2024||
||||||f|||||||||||||
|Unrestricted<br>and designated|||funds|||||||||||||||
|Unrestricted<br>Revenue|Funds||||3,791,413||2,543,228||||||||||6,334,641|
|Total Unrestricted<br>and||designated||funds|3,791,413||2,543,228||||||||||6,334,641|
|Restricted Funds:-"||||||||||||||||||
|Restricted<br>revenue<br>Funds|||||||180,016||||||||||180,016|
|Total Restricted funds|||||||180,016||||||||||180,016|
|Total Charity Funds|||||3,791,413||2,723,244||||||||||6,514,657|
|Changes<br>in total|funds||over|the year as shown<br>in Notes||12,|analysed|by|individual|fund||- prior year||||||
|As restated|||||Funds brought<br>forward<br>from<br>2021|Movement<br>in<br>funds<br>in 2022<br>See Note 12|||Prior year<br>adjustment|||Transfer between<br>funds||||Funds carries<br>forward to 2023||
||||||F||6|||||||||||
|Unrestricted<br>and designated|||funds|||||||||||||||
|Unrestricted<br>Revenue|Funds||||3,434,144||983,040||(109,874)|||||(515,897)|||3,791,413|
|Total Unrestricted<br>and||designated||funds|3,434,144||983,040||109,874|||||515,897|||3,791,413|
|Restricted Funds:-||||||||||||||||||
|Restricted<br>revenue<br>Funds|||||||(515,897)|||||||515,897||||
|Total Restricted funds|||||||(515,897)|||||||515,897||||
|Total Charity Funds|||||3,434,144||467,143||(109,874)||||||||3,791,413|
|*Details of Restricted||Funds||||||||||||||||
|||||||||||||||||Unspent|Balance|
|Name ofproject|||||Purpose and timelines|||||||||||2023||
||||||||||||||||||F|
|Cauvery<br>Calling|||||For supporting<br>a campaign<br>that provides farmers to plant trees and revitalise<br>river Cauvery<br>in South India. Balance amount to be spent<br>in year 2024.||||||||||the||123,189|
|Project Green Hand|||||For supporting<br>a campaign<br>that provides farmers to plant trees and revitalise<br>river Cauvery<br>in South India. Balance amount to be spent<br>in year 2024.||||||||||the||6,182|
|Isha Vidhya|||||For supporting<br>Isha Vidhya <br>Balance amount to be spent||school, providing<br>in year 2024.||underprivileged||children||in|India.|||16,870|
|Bangalore<br>IYC|||||For supporting<br>fundraising<br>for the new Isha Yoga Centre being<br>India. Balance amount to be spent<br>in year 2024.|||||||built in|Bangalore,||||33,775|
|Total|||||||||||||||||180,016|





## 

## 

## 

|Charity||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||Funds brought<br>forward<br>from<br>2022|Movement<br>in<br>funds<br>in 2023<br>See Note 12|||Prior year<br>adjustment|||Transfer between<br>funds||||Funds carries<br>forward to 2024||
||||||f|||||||||||||
|Unrestricted<br>and designated|||funds|||||||||||||||
|Unrestricted<br>Revenue|Funds||||3,791,413||2,543,228||||||||||6,334,641|
|Total Unrestricted<br>and||designated||funds|3,791,413||2,543,228||||||||||6,334,641|
|Restricted Funds:-"||||||||||||||||||
|Restricted<br>revenue<br>Funds|||||||180,016||||||||||180,016|
|Total Restricted funds|||||||180,016||||||||||180,016|
|Total Charity Funds|||||3,791,413||2,723,244||||||||||6,514,657|
|Changes<br>in total|funds||over|the year as shown<br>in Notes||12,|analysed|by|individual|fund||- prior year||||||
|As restated|||||Funds brought<br>forward<br>from<br>2021|Movement<br>in<br>funds<br>in 2022<br>See Note 12|||Prior year<br>adjustment|||Transfer between<br>funds||||Funds carries<br>forward to 2023||
||||||F||f|||||||||||
|Unrestricted<br>and designated|||funds|||||||||||||||
|Unrestricted<br>Revenue|Funds||||3,434,144||983,040||(109,874)|||||(515,897)|||3,791,413|
|Total Unrestricted<br>and||designated||funds|3,434,144||983,040||109,874|||||515,897|||3,791,413|
|Restricted Funds:-||||||||||||||||||
|Restricted<br>revenue<br>Funds|||||||(515,897)|||||||515,897||||
|Total Restricted funds|||||||(515,897)|||||||515,897||||
|Total Charity Funds|||||3,434,144||467,143||(109,874)||||||||3,791,413|
|*Details of Restricted||Funds||||||||||||||||
|||||||||||||||||Unspent|Balance|
|Name ofproject|||||Purpose and timelines|||||||||||2023||
||||||||||||||||||F|
|Cauvery<br>Calling|||||For supporting<br>a campaign<br>that provides farmers to plant trees and revitalise<br>river Cauvery<br>in South India. Balance amount to be spent<br>in year 2024.||||||||||the||123,189|
|Project Green Hand|||||For supporting<br>a campaign<br>that provides farmers to plant trees and revitalise<br>river Cauvery<br>in South India. Balance amount to be spent<br>in year 2024.||||||||||the||6,182|
|Isha Vidhya|||||For supporting<br>Isha Vidhya <br>Balance amount to be spent||school, providing<br>in year 2024.||underprivileged||children||in|India.|||16,870|
|Bangalore<br>IYC|||||For supporting<br>fundraising<br>for the new Isha Yoga Centre being<br>India. Balance amount to be spent<br>in year 2024.|||||||built in|Bangalore,||||33,775|
|Total|||||||||||||||||180,016|





## 

## 

|~Grou||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
||||||Income|Expenditure|Prior year<br>adjustment|Fund Inl(out)<br>Flow from<br>merger|Other Gains &<br>Losses|Movement<br>funds|in|
||||||2023|2023|2023|2023|2023|2023||
||||||F|E|F|E|F|E||
|Unrestricted|and Designated|||funds:-||||||||
|Unrestricted|Revenue||Funds||3,446,562|(2,178,045)||1,274,711||2,543,228||
|Restricted Fund:-||||||||||||
|Restricted Revenue||Funds|||56,989|(2,843)||125,870||180,016||
||||||3,503,551|(2,180,888)||1,400,581||2,723,244||
|As restated|||||Income|Expenditure|Prior year<br>adjustment|Fund Inl(out)<br>Flow from<br>merger|Other Gains &<br>Losses|Movement<br>funds|in|
||||||2022|2022|2022|2022|2022|2022||
||||||F|E|F|E|F|E||
|Unrestricted|and Designated|||funds:-||||||||
|Unrestricted|Revenue||Funds||2,580,417|(1,597,377)|(109,874)|||873,166||
|Restricted Fund:-||||||||||||
|Restricted Revenue||Funds|||839,189|(1,355,086)||||(515,897)||
||||||3,419,606|~2,002,463)|~609,074)|||357,269||
|Charity||||||||||||
||||||Income|Expenditure|Prior year<br>adjustment|Fund Inl(out)<br>Flow from<br>merger|Other Gains &<br>Losses|Movement<br>funds|in|
||||||2023|2023|2023|2023|2023|2023||
||||||F|E|F|E|F|E||
|Unrestricted|and Designated|||funds:-||||||||
|Unrestricted|Revenue||Funds||2,783,047|(1,514,530)||1,274,711||2,543,228||
|Restricted Fund:-||||||||||||
|Restricted Revenue||Funds|||56,989|(2,843)||125,870||180,016||
||||||2,040,036|~6517373),<br>,||1,400,581||2,723,244||
|As restated|||||Income|Expenditure|Prior year<br>adjustment|Fund Inl(out)<br>Flow from<br>merger|Other Gains 8<br>Losses|Movement<br>funds|in|
||||||2022|2022|2022|2022|2022|2022||
||||||E|E|E|E|E|E||
|Unrestricted|and Designated|||funds:-||||||||
|Unrestricted|Revenue||Funds||2,445,431|(1,462,391)|(109,874)|||873,166||
|Restricted Fund:-||||||||||||
|Restricted Revenue||Funds|||839,189|(1,355,086)||||(515,897)||
||||||3,284,620|(2,817,477)|(109,874)|||357,269||





## 

## 

|13|Income|from Donations|from Donations|||||||
|---|---|---|---|---|---|---|---|---|---|
||||||~Grou|~Grou||~Grou|~Grou|
||||||Current year|Current|year|Current year|Prior year|
||||||Unrestricted<br>Funds|Restricted|Funds|Total Funds|Total Funds|
||||||2023|2023||2023|2022|
|||||||F||F|F|
||Donation|And gifts||||||||
||Donation|and Gifts from|Individuals||221,888||56,989|278,877|15,904|
||Donations|for specific projects|||||||834,059|
||Council grants||||||||5,130|
||Total Income From Donation||||221,888||56,989|278,877|855,093|
||||||~Charit|~Charit||~Charit|CharithC|
||||||Current year|Current|year|Current year|Prior year|
||||||Unrestricted<br>Funds|Restricted|Funds|Total Funds|Total Funds|
||||||2023|2023||2023|2022|
|||||||F||F|F|
||Donation|And gifts||||||||
||Donation|and Gifts from|Individuals||329,037||56,989|386,026|125,760|
||Donations|for specific projects|||||||834,059|
||Council grants||||||||5,130|
||Total Income From Donation||||329,037||56,989|386,026|964,949|
|14|Income|from Charitable||Activities||||||
||||||~Grou|~Grou||~Grou|~Grou|
||||||Current year|Current|year|Current year|Prior year|
||||||Unrestricted<br>Funds|Restricted|Funds|Total Funds|Total Funds|
||||||2023|2023||2023|2022|
|||||||F||F|F|
||Primary|Purpose and|Ancillary|Trading||||||
||Promoting|Yoga|||2,429,117|||2,429,117|2,091,197|
||Books and Merchandise||Sales||794,561|||794,561|473,151|
||Total from Charitable||activities||3,223,678|||3,223,678|2,564,348|





## 

## 

## 

|||||~Charit|~Charit||~Charit|Charitht|
|---|---|---|---|---|---|---|---|---|
|||||Current year|Current year||Current year|Prior year|
|||||Unrestricted<br>Funds|Restricted|Funds|Total Funds|Total Funds|
|||||2023|2023||2023|2022|
||||||F||F|F|
|Primary|Purpose and|Ancillary|Trading||||||
|Promoting|Yoga|||2,430,111|||2,430,111|2,067,397|
|Books and Merchandise||Sales||820|||820|245,076|
|Total from Charitable||activities||2,430,931|||2,430,931|2,312,473|



## 

|Investment<br>In|come||||||||
|---|---|---|---|---|---|---|---|---|
|||~Grou|~Grou||~Grou||~Grou||
|||Current year|Current year||Current|year|Prior year||
|||Unrestricted<br>Funds|Restricted|Funds|Total Funds||Total Funds||
|||2023|2023||2023||2022||
||||F||F||F||
|Bank Interest Receivable||996||||996||165|
|Total Investment|Income|996||||996||165|
|||~Charit|~Charit||~Charit||CharithC||
|||Current year|Current year||Current|year|Prior year||
|||Unrestricted<br>Funds|Restricted|Funds|Total Funds||Total Funds||
|||2023|2023||2023||2022||
||||F||F||F||
|Bank Interest Receivable||996||||996||165|
|Interest Income on loans||22,083||||22,083|7,033||
|Total Investment|Income|23,079||||23,079|7,198||





## 

## 

## 

||||||~Grou||~Grou|~Grou|~Grou|~Grou|
|---|---|---|---|---|---|---|---|---|---|---|
||||||Expenditure<br>on<br>raising funds|Expenditure<br>on<br>Charitable<br>Activities|||Total'|Total"<br>As restated|
||||||2023||2023||2023|2022|
|Staff Costs (Note 16C)|||||36,642||146,568||183,210|216,135|
|Program|Costs||||||609,880||609,880|1,675,277|
|Other Direct Costs|||||||789,410||789,410|593,392|
|Support|Costs|(Note 16A)|||9,922||540,290||550,212|524,924|
|Governance<br>Costs (Note|||16B)||1,116||47,060||48,176|52,609|
||||||47,680||2,133,208||2,180,888|3,062,337|
|*Out oftotal expenditure<br>ofE2,180,888, E2,178,045 is spent from unrestricted<br>fund and E2,843 is spent from <br>* In 2022, out of total expenditure<br>of E3,062,337, E1,707,251 (as restated)<br>was spent<br>from<br>unrestricted||||||||restricted<br>fund.<br>fund<br>and E1,355,086 was spent<br>from|||
|restricted|fund.|In this total expenditure|||for 2022, E3,009,805was spent for charitable|activities and E52,532||was spent for raising the funds.|||



||~Charit|~Chari|~Charit|~Charit|
|---|---|---|---|---|
||Expenditure<br>on<br>raising funds|Expenditure<br>on<br>Charitable<br>Activities|Total'*|Total""<br>As restated|
||2023|2023|2023|2022|
|Staff Costs (Note 16C)|36,642|146,568|183,210|216,135|
|Program Costs||609,880|609,880|1,675,277|
|Other Direct Costs||321,968|321,968|559,634|
||9,900|366,142|376,042|435,554|
||864|25,409|26,273|40,751|
||47,406|1,469,967|1,517,373|2,927,351|



## 

|Support C|osts|||||||
|---|---|---|---|---|---|---|---|
|||||~Grou|~Grou|~Charit|~Charit|
||||Basis ofapportionment|Total|Total<br>As restated|Total|Total<br>As restated|
|||||2023|2022|2023|2022|
|||||||E||
|Bank Charges|||Nature ofexpense|110,759|24,141|64,509|4,939|
|Office and administration<br>(Note 16C)||staff|Pro-rata<br>by expenditure|256,634|196,626|131,864|128,258|
|Exchange Loss|||Nature ofexpense|4,819|1,300|4,158||
|Depreciation|&Amortisation||On the basis of use|4,561|5,702|4,561|5,702|
|Equipment<br>Repair Expenses|||On the basis of use|658|10,641|658|10,641|
|Hire Purchase|Interest||On the basis of use|888|888|888|888|
|Insurance|||Pro-rata by expenditure|14,315|9,345|14,315|9,345|
|IT and Communication||costs|Pro-rata by expenditure|157,578|276,281|155,089|275,781|
|||||550,212|524,924|376,042|435,554|





## 

## 

## 

## 

|||||||~Grou|~Grou|~Charit|~Charit|
|---|---|---|---|---|---|---|---|---|---|
|||||Basis of|apportionment|Total|Total|Total|Total|
|||||||2023|2022|2023|2022|
|||||||||E||
|Auditor's|Fees|||Pro-rata|by expenditure|27,600|14,600|18,600|8,100|
|Accountancy||fees||Pro-rata|by expenditure|12,363|3,843|||
|Legal and|Professional||Fee|Pro-rata|by expenditure|8,213|34,166|7,673|32,651|
|||||||48,176|52,609|26,273|40,751|



## 

|Staff Costs||||||
|---|---|---|---|---|---|
|||~Grou|~Grou|~Grou|~Grou|
||Basis ofapportionment|Expenditure<br>on<br>raising funds|Expenditure<br>on<br>Charitable<br>Activities|Allocable to<br>support costs|Total|
|||2023|2023|2023|2023|
|Salaries|On the basis oftime spent|32,762|131,048|229,306|393,116|
|Social Security Costs|On the basis oftime spent|3,306|13,224|22,449|38,979|
|Pension costs|On the basis of time spent|574|2,296|4,879|7,749|
|Total 2023||36,642|146,568|256,634|439,844|
|Total 2022||43,227|172,908|196,626|412,761|
|||~Charit|~Chari|~Charit|~Charit|
||Basis ofapportionment|Expenditure<br>on<br>raising funds|Expenditure<br>on<br>Charitable<br>Activities|Allocable to<br>support costs|Total|
|||2023|2023|2023|2023|
|Salaries|On the basis oftime spent|32,762|131,048|115,343|279,153|
|Social Security Costs|On the basis oftime spent|3,306|13,224|14,019|30,549|
|Pension costs|On the basis of time spent|574|2,296|2,502|5,372|
|Total 2023||36,642|146,568|131,864|315,074|
|Total 2022||43,227|172,908|128,258|344,393|





## 

## 

## 

|Changes to the statement|of|financial|position|||As previously<br>reported|Adjustment|As restated at 31<br>May 2022|
|---|---|---|---|---|---|---|---|---|
|Creditors|||||||||
|Creditors: amounts<br>falling due||within one|year|||218,251|109,874|328,125|
|Funds|||||||||
|Unrestricted<br>revenue<br>funds||||||3,901,287|(109,874)|3,791,413|
|||||||||As restated for|
|Changes to the Statement|of|Financial|Activities|||As previously<br>reported|Adjustment|period ended 31<br>May 2023|
|Total expenditure||||||2,952,463|109,874|3,062,337|
|Net income for the financial|period|||||467,143|(109,874)|357,269|
|Reconciliation<br>ofchanges|in|net income for the previous||financial|period||||
|Adjustments<br>to prior year|||||||||
|Expenditure<br>on Charitable|Activities||||||||
|Program Costs||||||||(90,348)|
|Other Direct Costs||||||||(8,675)|
|Support Costs for Charitable||Activities|||||||
|IT and Communication<br>costs||||||||(10,701)|
|Insurance||||||||(150)|
|Profit as previously<br>reported||||||||467,143|
|Profit as adjusted||||||||357,269|



## 

||||E|
|---|---|---|---|
|Total assets merged|||1,417,565|
|Total liabilities<br>merged|||(16,984)|
|Net assets merged|||1,400,581|
|Fund merged-<br>unrestricted||fund|1,274,711|
|Fund merged- restricted|fund||125,870|
|Total fund merged|||1,400,581|





## 

## 

## 

## 

##