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|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|
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|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|
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|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|
##
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|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|
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||||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|
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|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|
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|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|
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##
|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|
##
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##
|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||
##
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##
|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|
##
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|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|
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