GAUR GOVINDA TRUST ACCOUPITS FOR THE YEAR ENDED 31 MARCH 2023 Reglstered charity number 1152811 Company Number 08435917 FINANCIAL sfATEMENTS AND TRUSTEES. REPORT for the year ended 31 March 2023 Holtys & Co. ChorteredAttountants Devonshire House. 582 Honeypot Lone Stonmore Middle5ex HA7 IJS Gaur Govlnda Trust INDEX YEAR ENDEO 31 MARCH 2023 Page Company infomiatlon Report of the Tn￿ee$ Report of the Independent Examiner Statement of financial activities Balance Sheet Notes to the accounts 8-10 Detalled Ststement of Flnanual Activitie5 li Gaur Govlnda Tn COMPANY INFORMATION YEAR ENDED 31 MARCH 2029 Mr Bhaktl Swarup Tirtha Maharaj Mrs Rlta 8aneriee Mr Dwaipayan Banerjee Mr Balachandren Varath Mr ()waipayan Banerjee Comp•ny t4umb•r 8435917 Charlty Ilumb•r I￿2811 ReRlstered Olllc• 22 cx0m￿lI Road Wemblev Middlesex HAO U5 Accountants Hallys & Co Charte￿d Accountants Devonshire House 582 Honeypot Lane Stsnmore Middlesex HA7 IIS Gaur Govlnda Trust REPORT OF THE TRUSTEES YEAR EP40ED 31 MARCH 2023 The trustees who are also the directors of the cornpany, present their report and the financial statements for the year ended 31 March 2023. Roference and AdmInIstrath￿ Inlorm*lon Gaur Govinda Trust is a company limited by guarantee INO. 84359171 and is also a registered charity (Charity No. 1152811) and commenced Its operatlons in Marth 2013. Dlrectors and Truste The trustees who served during the year are as ststed below: Bhaktl Swarup Tlrtha Maharaj Rita 8anerjee Owalpayan BanerJee Balachandren Varath ObJ•ctlves and A¢tlvltles The prlmary objectives of the charltable cornpany are to advance the Hlndu religion in the UK for the benefit of the public through holding of prayer meetln8s, lertures. publk Celebrat1￿ of rellglous festlvals. Other maln oblectlves a￿ to produce and dSstrSbute Ilterature on Hlnduism to enllghten others about the Hlndu religlon. Achlevements and Perforn￿nCe To further the objects of the Charlty this financial year, the magazlne called"Bhagavat Vanl" was publlshed and freely distributed by volunteers to more than 18,(KK) persons Sn the UL Europe and also the USA. The splrltual classes that were organlsed during the year on a Week￿ basls. Skype programmes were organised and coordlnated by devotees In the UK. Thls had a reach to countries such as the USA. India, Australla, Swltzerland. Malaysla and Bahraln. Several free food dlstrfbutlon pro8rarn5 were also undertaken to the needy. This was carried out by volunteers. Many internatlonal programmes and events were or8anised by the Trust indudin8 lertures arranged in various residential premises in the USA. Renovatlon works were belng Carrled out at the Trusvs slster concerns in India. These were in Kolkata and Mayapur. Gaur Govlnda Trust REPORT OFTHE TRUSTEES YEAR ENDED 31 MARCH 20 Transcendental literature and audio CDS, DVDS and US8 Media were dlstflbuted in both the USA and India. A few planning applications were submitted to Harrow Coundl on behalf of the Trust for slEnlficant renovation and extension work at the new Trt￿t premises in the London Borough of Harrow. An architectural firm. Cohanlm Archltecture was dealin8 With all applicatK)ns. Itls expected that the works at the new Trust premises w511 commence from around January or February 2024. The Trust also financed and organtsed the followln8 charitable activlties through its branche5 in India.. l. Free Clothes dlstrlbution to the poor vlllagers In Navi Mumbai. Kolkats and Mayapur. 2. Free educatlonal aids dlstrlbutlon to the school chlldren in Kolkats and Navi Mumbal. 3. Free Food dlstrlbutlon to the needy and school chlldren in Navl Mumbai. Mayapur Kolkata. 4. Free Utensil dlstributlon to the poor In Navl Mumbal and Kolkats. 5. Further constructlon and renovation works were Carried in the entres abroad In Kolkats and Mayapur. 6. Skype programmes were also organ1￿ slx tlrnes a rnonth from London to the centres in Navi Mumbal, Kolkata and Mayapur. 7. The Trust also organised several promotlonal events and pn)grams In the three main ￿nt￿$ in India, namely In Kolkata, Mayapur and Navl Mumbai. Actlvltles Development and Han$ for the Future l. Further lectures and pm8rams are belng planned by the Trust on a ￿ular basls. 2. Various social welfare a¢tFvitFes are agaln beln8 planned for the comlng year. 3. Further renovation and construction works are being carried OLrt in two centres in India. 4. Construrtion and extenslve renovotion work should begln next year on the new Trust property in the UK. on￿ complete this ￿ntre will provide the following Servi￿$. Gaur Govlnda Trust REPORT OF THE TRUStEES YEAR ENDED 81 MARCH 2023 • Free Counselling Meditatlon and Bhakti Yoga • Overseas ald and famine relief. • Religlous actlvlties such as prayer meeting5. lertures, teachlngs of scriptures, Celebration of rellglous festlvals of the Hlndu falth. Flnpnclal Revlew All resources recelved and expended were in respect of the d)aritable activitles of the company and are treated as unrestricted funds. All Income recetved were In the fomi of donations. Strurture. Governance and Management All the activities of the Charitsble Company are run by dedicated volunteers. The Organlsatlon Is governed by Its Memorandum and Artlcles of A550ciation. The Charltys artNities are planned and rnanaged by the head of the Organlsatlon Mr Bhaktl Swarup Tlrtha Mahoraj and Is asslsted by the other trustees In organlslng these actmtles. Therels regular conts¢t between head of organlsatlon and the other trustees. The above report Is p￿pared in accordance wlth the speclal provisions relatin8 to small companles within Part 15 of the Companles Act 2LI)6. Approved by the Trustees and signed on their behalf by: Dwaipayan 8anerjee Trustee 19 De￿mber 2023 Gaur Go¥lnda Trust REPORT OF THE INDEPENDE14T EXAMifiER YEAR ENOED 31 MARCH 2023 I report on the accounts of the Charlty forthe ended 31 March 2023. which a￿ set cwJt on pa8e$ 6 to 11. Res ective res nsibllltles of trustees and exarniner al The charivs trustees are responsible forthe weparation of the accounts. The charSty's trustees conslder that an audlt is not requlred for thls year under Section 144121 of the CharrttesArt 2011 {the 2011 Act) and that an Independent examlnatlon Is needed. bl Havln8 Satisfied myself that an audlt Is not requlred. ftls my responslbllltyto: examine the accounts under section 145 of the 2011 Art; to follow the procedure5 lald d￿Th In the ser￿al Dirertbonstsn bythe Charlty Commlssbn under 5ectlon 14515llbl of the 2011 Act,. and to State whether parttcular matters have ¢crfne to my attentlon. 8a$15 of Inde ndent examlnerfs re My examlnation was carrled out in accordance w￿h the 8eneral Directlons O¥en by the Charlty Commisslon. An examlnatlon Includes a revlew of the accountln8 record5 kept ￿ the charlty and a comparfson of the ar￿UrtS wesented wlth t1￿)5￿ records. It also includes conslderatlon of any unusual Items or dI￿10$ur*S in the accrwnts. and seeking explanatlons from you as trustees concernln8 any such matters. The procedures undertaken do not p￿de all the evldence that would be required in an audit and consequently no oplnlonls glven as to whetherthe accounts present a Irue and falrvIe￿ and the report Is Ilrn￿ed to those matters set out In the statement below. Ind dent exarn5n In connertion Mth my examlnauon. no matter ha5 c(*ne to my attentkm: 111 whlch 8ives me reasonable cause to be15e¥eth* In any materlal respect the requlrements: to keep accounting retords in accordance wjth sertim 130 of the 2011 Act: and to prepare a￿OUnts whlch accord wth the accountin8 record5 and comply wlth the accountin8 requlrements of the 2011 Act, and with the methods and wlndplÈs of the Ststement of Recommended Practice: Accountin8 and Reportin8 by Charttles. have not been met. or 121 to which, In my opinion. attention should be drawn in ￿der to enable a proper understsndlr¥ of the accounts to be reached. Name: Kassim Harunani Organlsatlon: Hal￿S & Co. Chartered AC￿Jntarrts Relevant professlonal qualifkatlon or bo(tsT: A$50ciation of Chartered Certified ActcHJntsnts Address.. Devonshire htyjse, 582 Honeypot Lane. Stanmre. Middlesel HA7 IJS Date: 19 December 2023 Gaur Go￿nda Tntyt STATEM￿￿ OF HNANCIALAcnvmES YEAR ENDEO 31 MARCH 2023 Unrestricted Restrirted Funds fvnds Total 2022 2023 InMmlnB T•￿)UrCeS Donatlons and legades Interest recelvable Grants and other Income 266,551 266,551 506 341,421 523 8,958 Totsl In¢omln8 268,9)1 268,901 350,902 Resources ￿pendId Costs olqenerodnqfvnds Expendlture on charitable acfvttles los.￿)8 105,(N)8 50,920 Totsl resources expended 105,1))8 105,008 50.920 Net Incomlrf{out8th1 resoww bth tr•nrfws 163m3 163A93 299,982 Gainsl Ilossesl In sale of ffjxed assets r4•t Incom• for the yur 163 299,982 Tax on profft on ordinary actlvltles Net movement In funds Fund balances brought forward at i Aprll 2022 163,893 1.319,633 299,982 1,019,651 1.319,633 Fund balanc•s ¢•rrfed lorw¥d at 31 2023 26 1319 633 All recognised gaÈns and k)sses are reftected thrO￿h the s&itement of finandal actlvSUes. All Income and expenditure derive from continuing activttles. Gaur Govlnda Trust BALANCE SHEET YEAR ENDED ai MARCH 2023 Note FIXED ASSETS Tangible fixed assets 819,868 819J68 807,785 807.785 CURRENT ASSETS Debtors Cash at bank and In hand 665,(X)2 513,IC 513.108 CREDITORS: amounts hlllry¥ ¥thhln on•yur IL344} 11.2601 NETCURRENT ASSETS 663ffi58 511W8 CApifAL AND RESEVES Unrestrlcted funds General fund 1,483.526 1,319,633 1319 633 For the yearendltw 31 March 2023 the company was entitled to exemption from audlt under sectlon 477 of the Companles Act 2006 ￿latIng to small companles. Dlrectors, respon5ibllltles: • the mèmbers have not required the companyto obtaln an a￿lIt of Its accounts for the year in question In a¢¢ordance wlth sectlon 476 of the Companles kt 2006. . the directors acknowledge thelr responslbilltles fLYcomplyln8w4th the req￿Ter￿nts of the Act wlth respect to accountln8 records and the preparation of a¢¢ounts . these accounts have been prepared in accordance *ryth the wo¥isions applkable to compardes subject to the small companle5' re8lme. They were approved by the trustees on 19 December 2023 and ￿ed on their behalf: Dw ipayan Ban Trustee jee Gaur Govlnda Trust NOTESTO THE ACCOUNTS YEAR E14DED 31 MARCH 2023 I. ACCOUNTING POUCIES l¥. Basls of A(rountln The financial statements are prepared underthe historical cost conventlon. and In ¢ompllano wrth the Statement of Recommended Practlce issued by the Charity Commi55ioners in 2015 and applicable accountin8 Standards. The partlcular accounting polkies adopted are descrlbed below. Ib. Incom1￿ re50urrns All incoming resources are included In the Statement of Flnanclal Actfr4itses when the charity Is le8ally entltled to the Income and the amount can be quantified with reasoanble accurary. Donations are credlted to the Income and exper)dlture account when recelved. All other Income and expendlture Is dealt wlth in the period to whith it relates. . Re*)urw Expended Expenditure is a¢￿￿nted for on an accrual bas15 and has been da55ifted under headi￿$ that a88regatr all costs related to the category. Where costs cannot be attributed to partlcular headln& tl*y been allocatsd to aLtlvltles on a basls con51stent wlth the use of resources. Id. Allo¢atFoTh •nd APP￿tIO￿rt9I￿3ts All costs relate to the sln8le actI￿ty of charltsble company ar￿ are recffjiised accortllngfy. l•. Fund Acumm￿ Unre5tr1cted fvn*Js can be used In a¢c¢rdance T*Ath the tharitab￿ d>iectlws at the d￿￿etIon of the Trustees. If. D•prttlatloh Oepreclatlon Is provided on a basis to write off the cost obwr the estlmated INesof the assets. The rates of depreclation are as follows- Commercial vehldes FSxturès and Fittings Equlpmènt Freehold Land and bulldlng 20% Reduong bèlan 2(r% Redu¢￿ balance 2(r% Reduts￿ balar Gaur Govinda Trust NOTES TO THE ACCOUIITS VEAR ENOED 31 MARCH Z023 2. Average Number of Employees The average number ol employees. 5ncludingTru5tees arKI dirert¢r5. durlngthe was made up as follow5.. Z023 No 2022 No Office and management Durlng the year. remuneration of £25.140 was recelved bythe Trustees by way of salartes. 3. TAXATION The ¢ompany is a reglstered Charity and is not liable to tay2tion on Th)n-trade Income. Tax Is not due on trade profits. 2022 Corporation tax on profft from ord5narytrède a¢tMtles Current year 4. TANGIBLE FIXED ASSEf5 land and bullthn8 Commerclal Flxtures aNJ Equipment *hicles Ftttin8S Total At l Aprll 2022 Addltlons Disposa15 At 31 March 2023 19 soo 7.058 1,335 821,923 15,006 13,671 808.176 19,8frf) 8,393 836,929 DEPRECIAnoN At l April 2022 Charge for year On dlsposals 9.691 2.034 395 21 4,052 14,138 2,923 At 31 March 2023 11.725 416 4,920 17,061 NET BOOK VALUE At 31 March 2023 135 819 At 31 March 2022 ios Gaur Govlnda Trust NOTESTO THE ACCOUNTS YEAR ENDED 31 MARCH 2023 5. DEBTORS." withln 2022 Other debtors 6. CREDITOR&. amounts I￿11￿ due With￿ oney 2023 2022 PAYE and Natlonal Insurance Accruals 1.260 1,260 7. Company Ilmlted by 8uarants• The company15 limited by guarantee and has nosh¥e Every member of the cornpany undertakes to contrlbute to the assets of the company. In the event of a windin8 up. such an amount as may be required not exceeding £1. 8. FUNDS Balan￿ as at Incomlng 01 April 2022 resources Ougoing Transfers resources Balance as at 31 March 2023 Restrlct•d fvnds Unr•strlrted fund5 General fund 1319.633 268,￿1 105,(K18 1.483.526 Total Restrkted 1.319.633 268.￿1 105,CK)8 1.483.526 io Gauff Gwinda Trust DETAILED INCOME APID EXPENDtruRE ACCOUNT YEAR EMDED 31 MARCH 2023 Ger￿al Restricted Total 2023 Total 2022 fijnd funds INCOMING RESOURCES Incomln8 resou￿$ from generated funds 268,901 268.901 350.902 Total Incomln8 re50yrces 268.901 268.901 350.901 RESOURCES EXPENDED Totsl 2023 Total 2022 Costs of g¢neralln8fund¥ Ch•rltabl• acl¥ltles Wages and salarles Travel and subslstence expenses Ll8ht and heat and other utilities Indian Temple expenses Vehlcle runnin8 Costs Repalrs, renewals and maintenance Insurance Printin& posta8e and stationery Advertising and marketlng costs Storage costs Grocery and f￿)d Telecommun5catlons and data r￿Sts Accountancy fees Legal fees Computer costs Bank char8es Dep￿CIatIon of plant and equipment Depreciation of motor vehlcles Depredation of fixtures and fittin85 Sundry expenses 25,140 354 3.665 46.029 1.547 912 2.148 547 4,615 4.528 9.392 419 25,( 260 1.340 3,278 1,469 339 1,231 610 531 3,150 7.483 304 2,304 186 240 120 491 102 7S2 2.542 26 13 2.034 21 136 S.(#)8 50.920 li