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2021-12-31-accounts

Reference and Administrative
Details		 Reference and Administrative
Details
Trustees' Report 3to23
Statement ofTrustees' Responsibilities 24
Independent
Auditors'		 Report 25 to 28
Statement ofFinancial Activities 29to30
Balance Sheet 31
Notes to the Financial Statements 32 to 48

Reference and Administrative
Details		 Reference and Administrative
Details
Trustees' Report 3to23
Statement ofTrustees' Responsibilities 24
Independent
Auditors'		 Report 25 to 28
Statement ofFinancial Activities 29to30
Balance Sheet 31
Notes to the Financial Statements 32 to 48

(including
I		 ncome and Ex penditure
Accoun		 t)
Unrestricted Total
Note funds
Restricted funds
f		 2021
f
Income and Endowments from:
Donations
and legacies		 2,176,422 202,640 2,379,062
Charitable
activities		 1,294,710 490,062 1,784,772
Other trading activities 93,483 93,483
Other income 258,156 258 156
Total income 3,822 771 692702 4515473
Expenditure
on:
Raising funds (1,651,655) (246,465) (1,898,120)
Charitable
activities		 (885,977) (32,962) (91&,939)
Other trading activities 1,170 1,170
Total expenditure 2,538,802 279,427 2,818,229
Netincome/(expenditure) 1,283,969 413,275 1,697,244
Reconciliation offunds
Total funds brought forward 8202 423 1,045,507 9247,930
Total funds carried forward 19 9,486,392 1,458,782 10,945,174
(As restated) (As restated)
Unrestricted Total
funds Restricted funds 2020
Note g
Income and Endosvments from:
Donations
and legacies		 2,092,972 549,067 2,642,039
Charitable
activities		 619,500 1,359 620,859
Other trading activities 166,540 71,971 238,511
Other income 315127 38,757 353,884
Total income 3,194,139 661,154 3,855,293
Expenditure on:
Raising funds (2,516,799) (105,557) (2,622,356)
Charitable
activities		 (425,281) (425,281)
Other trading activities 1,930 I 930
Total expenditure 2944,010 105,557 3049567
Net income 250 129 555,597 805,726
Net movement in funds 250,129 555,597 805,726
Reconciliation offunds
Total funds brought forward 7 952,294 489910 8 442 204
Total funds camed forward 19 8,202,423 1,045,507 9,247,930

2021 2020
Note
(As restated)
Fixed assets
Tangible assets 12 853,832 41,172
Investments 13 100 100
853932 41 272
Current
assets
Stocks 14 14,945 12,361
Debtors 15 7,222,440 7,331,581
Cash at bank and in hand 16 3,124,983 2,018,678
10,362,368 9,362,620
Creditors: Amounts failing due within one year 17 271,126 155962
Net current assets 10091242 9206,658
Net assets 10,945,174 9,247,930
Funds ofthe charity:
Restricted Income funds
Restricted
funds		 1,458,782 1,045,507
Unrestricted
income		 funds
Fixed asset funds
Other fixed assets 32,662 41,172
General reserve
General reserve 9,453,730 8,161,251
Total unrestricted funds 9,486,392 8,202,423
Total funds 19 10,945,174 9,247,930

4
Income from Charitable
activit		 ies
Unrestricted
funds
Restricted (As restated)
funds Total Total
General 2021 2020
Animal Protection & Welfare 453,778 453,778 306,230
Books 246,053 246,053 197,138
Education &training 69,613 36,284 105,897 46,678
Festival 926,405 926,405 44,007
Religious activity 52,639
1,294,710		 490,062 52,639
1,784,772		 26806
620,859

7
Expenditure
on raising funds		 7
Expenditure
on raising funds		 7
Expenditure
on raising funds
a) Costs ofgenerating donations and legacies
Unrestricted
funds
Total Total
Note General
f		 Restricted funds 2021f 2020
g
Staffcosts~
Premises
insurance
Telephone
Postage and stationery*
Sundries		 795,987
45,210
8,922
17,004
23		 795,987
45,210
8,922
17,004
23		 (As restated)
996,423
38,880
9,856
70,683
933
Purchase~
Disposables
Gills &samples		 180,710
17,942
105		 180,710
17,942
105		 213,496
17,032
55
Literature &brochures
Devotee maintenance*		 7,964
21,197		 7,964
21,197		 11,498
20,093
Computer
costs
Repairs &maintenance
Travelhng
Motor expenses
Professional
fees
Hire ofequipment
Bhoga consumptionsa
Training~
Flowers and decorations*
Cleaning and disposables
Donations
Health &Safety compliance
Rates and water		 15,173
63,187
10,516
10,745
55,672
2,259
2,181
50,811
199,415
13,274
33,750		 244,883 15,173
63,187
10,516
10,745
55,672
2,259
2,181
50,811
444,298
13,274
33,750		 7,539
40,689
19,382
15,058
56,999
87,910
46,514
4,090
7,300
40,494
239,121
14,988
35,458
Repairs and renewals 19,157 19,157 6,237
(Profit) or loss on disposal
Adjustment
to Debtors		 (999)
582,648
Depreciation - owned assets 10,018 10,018 16,366
Support fees 34,065 1,582 35,647 23,613
Support Subsidy 27,152 27,152
Books 9216 9216
1,651,655 246,465 1,898,120 2,622,356

Unrestricted
funds
Total Total
Note General Restricted
g		 funds 2021
f		 2020f
(As restated)
Animal Protection dt Welfare 260 260
Books 224,399 224,399 173,715
Education k training 125,562 32,702 158,264 52,538
Festival 321,549 321,549 10,424
Religious activity 214,467 214,467 188,604
885,977 32,962 918,939 425,281

8 Net incoming/outgoing resources
Net incoming/(outgoing) resources for the year include:
8
Net incoming/outgoing
resources
Net incoming/(outgoing)
resources for the year include:
2021 2020
Audit fees
Loss on disposal offixed assets held for the charity's own use
Depreciation offixed assets
Balances owed from related parties, written offduring the year (refer to
note 21)		 10,800
13,310		 10,800
(999)
16,366
582 648

The aggregate
payr		 oll costs were as follows:
2021 2020
Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs		 975,844
64,595
i5,396		 1,056,906
68,243
16,096
1,055,835 1,141,245
exp ressed as full time equivalents
was as follows:		 py
y		 cary urng e year
2021 2020
No No
All employees 63 71

12 Tangible fixed assets
Fixtures fittings Assets under
and equipment Motor vehicles construction Total
g f, g
Cost
At I January 2021 36,647 57,410 94,057
Additions 4,800 82i,170 825,970
At 31 December 2021 41,447 57,410 821 170 920,027
Depreciation
At 1 January 2021 15,554 37,331 52,885
Charge for the year 8,290 5,020 13310
At 31December 2021 23 844 42351 66 195
Net book value
At 31December 2021 17,603 15,059 821,170 853,832
At 31 December 2020 21,093 20,079 41,172

Shares in group undertakings
and participating
interests
Shares in group
undertakings
e
Cost
At 1 January 2021 100
At 31December 2021 100
Net book value
At 31 December 2021 100
At 31December 2020 100

Undertaking Country of
incorporation		 Country of
incorporation		 Holding Proportion ofvoting rights
and shares held		 Proportion ofvoting rights
and shares held		 Principal
activity
2021 2020
Subsidiary
undertakings
Production and
Bhaktivedanta Manor sale ofdairy
Limited
Dharam Marg,		 Hilfield Land, England and Wales Ordinary
shares		 100% products
and
the hosting of
Aldenham,
Hertfordshire		 wedding
events

14 Stock
2021f 2020
Stocks 14,945 12,361
15 Debtors
2021 2020
Trade debtors 54,127
Due Rom group undertakings 6,936,065 7,109,104
Prepayments 11,812 15,785
Other debtors 220436 206,692
7222,440 7,331,581

16 C ash and cash equivalents
2021
f		 2020f
Cash on hand 224 455
Cash at bank 3,124,759 2,018,223
3,124,983 2,0I8,678

17 Creditors: amounts
falling due within one year
20?1 2020
Trade creditors 70,492 4&,602
Due to group undertakings 57,467 57,750
Other taxation and social security 15,141
Other creditors 8,607 8,015
Accruals 119,419 41,595
271,126 155,962

19Funds
Current year
Balance at I Incoming Resources Balance at31
January
f		 2021 resources
f.		 expended
f,		 Transfers
f		 December 2021
(as restated, see
beloav)
Unrestricted
funds
Fixed asset funds
Other fixed assets 41,172 (8,510) 32,662
General reserve
General reserve 8,161,251 3,822,771 2,538,802 8,510 9,453,730
Total unrestricted funds 8,202,423 3,822,771 2,538,802) 9,486,392
Restricted funds
Goshala 733,404 453,778 (260) 1,186,923
Nursery 143,978 36,284 (32,702) 147,559
ISKCON Mayapur 94,592 (82,220) 12,372
H.H. Bhakti Chare
Maharaja
Samadhi
Construction
funds		 73,533 36,345 109,878
India Covid-19 Appeal 159,377 (159,377)
Alumni 6,918 4,868 2,050
Total restricted funds 1,045,507 692702 279,42 1 458,782
Total funds 9 247,930 4,515,473 2,818,229) 10,945,174

Notes t Notes t o the F inancial Statem ents
for the		 Year Ended 3 1December 2021
Prior year (restated)
Balance atI Incoming Resources Balance at 31
January 2020 resources expended Transfers December 2020
g g g
Unrestricted
funds
Fixed asset funds
Other fixed assets 58,003 (16,831) 41,172
General reserve
General reserve 7,894291 3,194,139 {2944,010 16831 8 161,251
Total unrestricted funds 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
Construction		 funds 73,533 73533
Total restricted
funds		 489,910 661,154 105,557 I 045,507
Total funds 8,442,204 3,855,293 (3,049,567) 9,247,930

Current year
Unrestricted
funds
General Restricted funds Total funds
Tangible tixed assets 32,662 821,170 853,832
Fixed asset investments 100 100
Current assets 9,622, 105 740,263 10,362,368
Current liabilities 168,475 102,651 271,126
Total net assets 9,486,392 1,458,782 10,945,174
Prior year
Unrestricted
funds
General Restrtcted funds Total funds
g g
Tangible fixed assets 41,172 41,172
Fixed asset investments 100 100
Current assets 8,317,113 1,045,507 9,362,620
Current liabilities 155,962 155,962
Total net assets 8,202 423 1,045,507 9,247,930

Reference and Administrative
Details		 Reference and Administrative
Details
Trustees' Report 3to23
Statement ofTrustees' Responsibilities 24
Independent
Auditors'		 Report 25 to 28
Statement ofFinancial Activities 29to30
Balance Sheet 31
Notes to the Financial Statements 32 to 48