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|Trustees'<br>Report||1 to 23|
|---|---|---|
|Statement ofTrustees'|Responsibilities|24|
|Independent<br>Auditors'|Report|25 to 28|
|Statement ofFinancial|Activities|29to 30|
|Balance Sheet||31|
|Notes to the Financial|Statements|32to 46|





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|Trustees'<br>Report||1 to 23|
|---|---|---|
|Statement ofTrustees'|Responsibilities|24|
|Independent<br>Auditors'|Report|25 to 28|
|Statement ofFinancial|Activities|29to 30|
|Balance Sheet||31|
|Notes to the Financial|Statements|32to 46|





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|||||Unrestricted||Total|
|---|---|---|---|---|---|---|
|||||funds|Restricted funds|2020|
||||Note||||
|Income and Endowments||from:|||||
|Donations<br>and legacies||||2,426,008|549,067|2,975,075|
|Charitable<br>activities||||286,464|1,359|287,823|
|Other trading activities||||166,540|71,971|238,511|
|Other income||||315,127|38,757|353,884|
|Total income||||3,194,139|661,154|3,855,293|
|Expenditure<br>on:|||||||
|Raising funds||||(2,705,402)|(105,557)|(2,810,959)|
|Charitable<br>activities||||(236,678)||(236,678)|
|Other trading activities||||(1,930||1,930|
|Total expenditure||||(2,944,010|(105,557|(3,049,567|
|Net income/(expenditure)||||250,129|555,597|805,726|
|Reconciliation offunds|||||||
|Total funds brought|forward|||7,952,294|489,910|8,442,204|
|Total funds carried|forward||19|8,202,423|1,045,507|9,247,930|





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||||||(As restated)||(As restated)|
|---|---|---|---|---|---|---|---|
||||||Unrestricted||Total|
||||||funds|Restricted funds|2019|
|||||Note||||
|Income and Endowments|||from:|||||
|Donations<br>and|legacies||||3,245, 125|135,773|3,380,898|
|Charitable<br>activities|||||398,091||398,091|
|Other trading|activities||||231,969||231,969|
|Other income|||||54,079||54,079|
|Total income|||||3,929,264|135,773|4,065,037|
|Expenditure|on:|||||||
|Raising funds|||||(2,121,739)|(2,987,788)|(5,109,527)|
|Charitable<br>activities|||||(400,082)||(400,082)|
|Other trading|activities||||(9,351||9,351|
|Total expenditure|||||(2,531,172)|2,987,788|(5,518,960|
|Net income/(expenditure)|||||1,398,092|(2,852,015)|(1,453,923)|
|Net movement|in funds||||1,398,092|(2,852,015)|(1,453,923)|
|Reconciliation|offunds|||||||
|Total funds brought||forward|||6,554,202|3,341,924|9,896,126|
|Total f'unds carried||forward||19|7,952,294|489,909|8,442,203|





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|||Balance Sheet as at3|1December 202|0||
|---|---|---|---|---|---|
|||||2020|2019|
||||Note|||
|Fixed assets||||||
|Tangible assets|||12|41,172|58,003|
|Investments|||13|100|100|
|||||41,272|58,103|
|Current<br>assets||||||
|Stocks|||14|12,361|29,328|
|Debtors|||15|7,331,581|7,859,215|
|Cash at bank|and in hand||16|2,018,678|724,793|
|||||9,362,620|8,613,336|
|Creditors: Amounts||falling due within one year|17|(155,962)|(229,236)|
|Net current|assets|||9,206,658|8,384,100|
|Net assets||||9,247,930|8,442,203|
|Funds ofthe|charity:|||||
|Restricted income funds||||||
|Restricted funds||||1,045,507|489,909|
|Unrestricted|income|funds||||
|Unrestricted|funds|||8,202,423|7,952,294|
|Total funds|||19|9,247,930|8,442,203|





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|3<br>Income froin donation|s<br>and legacies|||||
|---|---|---|---|---|---|
||Unrestricted|||||
||funds|||||
|||||(As|restated)|
|||Restricted|Total||Total|
||General|funds|2020||2019|
||f.|||||
|Donations|2,426,008|549,067|2,975,075||3,380,898|
||2,426,008|549,067|2,975,075||3,380,898|



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|4<br>Incom|e fro|m Charitable<br>ac|tivities|||||
|---|---|---|---|---|---|---|---|
||||Unrestricted|||||
||||funds|||||
|||||Restricted||(As|restated)|
|||||funds|Total||Total|
||||General||2020||2019|
|Festivals|||44,007||44,007||73,739|
|Books|||197,138||197,138||240,425|
|Education|and|training|45,319|1,359|46,678||83,927|
||||286,464|1,359|287,823||398,091|



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|||Unrestricted|||||
|---|---|---|---|---|---|---|
|||funds|||||
||||||(As|restated)|
||||Restricted|Total||Total|
|||General|funds|2020||2019|
|Trading|activities|166,540|71,971|238,511||231,969|
|||166,540|71,971|238,511||231,969|





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|a)<br>Costs ofgenerating<br>donati|ons<br>and|legacies||||
|---|---|---|---|---|---|
|||Unrestricted||||
|||funds||||
|||||Total|Total|
|||General<br>Restricted|funds|2020|2019|
||Note|||||
|Staffcosts||1,113,965|27,280|1,141,245|966,897|
|Premises insurance||38,880||38,880|27,381|
|Telephone||9,856||9,856|11,872|
|Postage and stationery||70,611|92|70,703|110,595|
|Sundries||933||933|2,999|
|Purchase||232,449||232,449|184,026|
|Disposables||17,032||17,032|34,157|
|Gifts &samples||55||55|430|
|Literature &brochures||11,498||11,498|9,169|
|Devotee maintenance||20,733||20,733|45,938|
|Computer<br>costs||7,539||7,539|21,718|
|Repairs &maintenance||40,476|2,772|43,248|107,784|
|Travelling||19,783|51|19,834|61,188|
|Motor expenses||15,058||15,058|22,949|
|Professional<br>fees||56,973|26|56,999|138,670|
|Hire ofequipment||87,910||87,910|159,057|
|Bhoga consumptions||52,698|24|52,722|132,685|
|Training||3,925|600|4,525|32,982|
|Flowers and decorations||21,813||21,813|29,989|
|Cleaning<br>and disposables||40,494||40,494|47,806|
|Donations||164,409|74,712|239,121|2,551,129|
|Health &Safety compliance||14,988||14,988|5,085|
|Rates and water||35,458||35,458|57,559|
|Carried forward||2,077,536|105,557|325,125|4,762,065|





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|Costs of <br>a)|generating<br>donati|ons<br>and|legacies (continued)||||
|---|---|---|---|---|---|---|
||||Unrestricted||||
||||funds||||
||||||Total|Total|
||||General<br>Restricted|funds|2020|2019|
|||Note|||||
|Brought forward|||2,077,536|105,557|325,125|4,762,065|
|Repairs and|renewals||6,237||6,237|11,292|
|(Proflit) or loss on disposal|||(999)||(999)|(352)|
|Adjustment|to Debtors|21|582,648||582,648|286,399|
|Depreciation|- owned assets||16,366||16,366|22,636|
|Support fees|||23,613||23,613|27,487|
||||2,705,402|105,557|2,810,959|5,109,527|



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|Costs <br>b)|ofcharitable<br>activities||||||
|---|---|---|---|---|---|---|
||||Unrestricted||||
||||funds||||
||||||(As|restated)|
|||||Total||Total|
||||General|2020||2019|
|||Note|||||
|Festivals|||10,424|10,424||135,747|
|Education|Sctraining||52,538|52,538||101,182|
|Books|||173,715|173,715||163,153|
||||236,678|236,678||400,082|



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||||2020|2019|
|---|---|---|---|---|
|Audit fees|||10,800|16,391|
|Loss on disposal offixed assets held for the charity's||own use|(999)|(352)|
|Depreciation|offixed assets||16,366|22,636|
|Balances owed from related parties, written offduring||the year (refer to|||
|note 21)|||582,648||



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|The aggregate<br>payr|oll costs were as follows:|||
|---|---|---|---|
|||2020|2019|
|Staff costs during|the year were:|||
|Wages and salaries||1,056,906|899,608|
|Social security costs||68,243|54,218|
|Pension costs||16,096|13,071|
|||1,141,245|966,897|



|the|<br> year expressed as full time equivalents<br>was|as follows:||||
|---|---|---|---|---|---|
|||2020||2019||
|||No||No||
|All|employees||71||72|





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|12 Tangible fixed assets||||
|---|---|---|---|
||Fixtures and|||
||fittings|Motor vehicles|Total|
|Cost||||
|At 1 January 2020|55,178|64,510|119,688|
|Additions|1,781||1,781|
|Disposals|(20,312|(7,100|27,412|
|At 31 December 2020|36,647|57,410|94,057|
|Depreciation||||
|At 1 January 2020|26,193|35,492|61,685|
|Charge for the year|9,673|6,693|16,366|
|Eliminated<br>on disposals|(20,312|4,854|25,166|
|At 31December 2020|15,554|37,331|52,885|
|Net book value||||
|At 31 December 2020|21,093|20,079|41,172|
|At 31 December 2019|28,985|29,018|58,003|





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|Shares in group undertakings<br>and participating<br>interest|s|
|---|---|
||Shares in group|
||undertakings|
|Cost||
|At<br>1 January 2020|100|
|At 31 December 2020|100|
|Net book value||
|At 31December 2020|100|
|At 31December 2019|100|



## 

|capital are a|s f|ollows:|||||||||
|---|---|---|---|---|---|---|---|---|---|---|
||||Country|of||Proportion ofvoting rights||Principal|||
|Undertaking|||incorporation||Holding|and shares held||activity|||
|||||||2020|2019||||
|Subsidiary|undertakings||||||||||
|||||||||Production||and|
|Bhaktivedanta||Manor||||||sale ofdairy|||
|Limited<br>Dharam Marg,||Hi]field|England|and Wales|Ordinary<br>shares|100~/|100/o|products<br>and<br>the hosting of|||
|Land, Aldenham,||||||||wedding|||
|Hertfordshire||||||||events|||





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|14 Stock|||
|---|---|---|
||2020|2019|
|Stocks|12,361|29,328|
|15 Debtors|||
||2020|2019|
|Trade debtors||21,173|
|Due from group undertakings|7,109,104|7,009,227|
|P repayments|15,785|51,126|
|Other debtors|206,692|777,689|
||7,331,581|7,859,215|



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||||2020|2019|
|---|---|---|---|---|
|Cash on hand|||455|576|
|Cash atbank|||2,018,223|724,217|
||||2,018,678|724,793|
|17 Creditors: amounts|falling due within|one year|||
||||2020|2019|
|Trade creditors|||48,602|72,355|
|Due to group undertakings|||57,750||
|Other taxation and social|security|||18,981|
|Other creditors|||8,015|122,860|
|Accruals|||41,595|15,040|
||||155,962|229,236|





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||||Balance at 1|Incoming|Resources|Balance at31|
|---|---|---|---|---|---|---|
||||January 2020|resources|expended|December 2020|
|Unrestricted|funds||||||
|General|||7,952,294|3,194,139|(2,944,010)|8,202,423|
|Restricted funds|||||||
|Goshala|||427,174|306,230||733,404|
|Nursery|||62,736|112,087|(30,845)|143,978|
|ISKCON Mayapur||||169,304|(74,712)|94,592|
|H.H. Bhakti|Charu Maharaja|Samadhi||73,533||73,533|
|Construction|funds||||||
|Total funds|||8,442,204|3,855,293|(3,049,567|9,247,930|
|Prior year|||||||
||||Balance at 1|Incoming|Resources|Balance at31|
||||January 2019|resources|expended|December 2019|
|Unrestricted|funds||||||
|General|||6,554,202|3,929,264|(2,531,172)|7,952,294|
|Restricted funds|||3,341,924|135,773|(2,987,788)|489,909|
|Total funds|||9,896,126|4,065,037|(5,518,960)|8,442,203|





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|20 Analysis ofnet assets between<br>funds<br>Current year||||
|---|---|---|---|
||Unrestricted|||
||funds|||
||General|Restricted funds|Total funds|
|Tangible fixed assets|41,172||41,172|
|Fixed asset investments|100||100|
|Current assets|8,336,956|1,025,664|9,362,620|
|Current liabilities|(155,962||155,962|
|Total net assets|8,222,266|1,025,664|9,247,930|
|Prior year||||
||Unrestricted|||
||funds|||
||General|Restricted funds|Total funds|
|Tangible fixed assets|58,003||58,003|
|Fixed asset investments|100||100|
|Current assets|8,123,426|489,910|8,613,336|
|Current liabilities|(229,236)||(229,236|
|Total net assets|7,952,293|489,910|8,442,203|



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