Cha istralion number: 1165900 Eckankar United Kin dom CIO Re ort and Accounts 31 December 2024
Eckankar United Kingdom CIO Report and accounts Contents Pago Charity informab'on Chairman's report Trustees, annual report Independent examinerfs report statement of Financial Ath'vities Balance sheet Note$ to the accounts 8-15
Eckankar United Kingdom CIO Charlty Infomiatlon Trusteas S Mallett S Kumar J MacLennan MYNg D Zwilling-lkpoh Chairman President Secretary Tre3surerlCFO Independent examiner Mrs N Howalson FCCA Marshall Smallèy Accountsnts 22A Main Road Gedling Nottingham NG4 3HP Bank•rs Natwest Bank PIC Fleet Street Branch PO Box 281 156 Fleet sttt London EC4A 2DX Reowood Bank The Nexus Building Broadway Létchworth Garden City Hertfordshire SG6 3TA Cambridge & Counties Bank Charnwood Court SB New Walk Leicester LE16TE R•glstsr•d offl Eckankar UK International House The McLaren Building 46 The Priory Queensway Bimiingham B4 7LR
Eckankar United Kingdom CIO Chairnian's Report Year Ended 31st December 2024 Online meetings, using ECKANKAR UK'S Zoom business account. continue to be the best option for certain types of activity. We held 20 online community service events and announced 33 new monthly online study classes in 2024. including seven for youth. Email lists continue to be managed cafe, in line wfrth UKGDPR. meelup.com remains our primary means of publicising both online and in-person events. A new group was added in December for Kent, bringing the lolal number of ECKANKAR UK Meelup groups to 15. In-person community service events ntinue to grow in number. London, Bimiingham. Ne•vca$Ue upon Tyne, Glasgow. MIOn Keynes. Lincoln, Eastbourne and Rochester were the l(Kations for 63 meetings. ECKANKAR Teacher training was held online wth sessions every month between January and September. A training team of ten accommodale¢J 30 trainees. In September, ECKANKAR UK look part in Student Fairs at four Universities- Bath. Greenwch, Lincoln and Surrey- engaging wth new students and offering simple wntual loo1$ and free booklets on topics of particular interest. Raise Your Spiritual IQI a new approach lo community service meetings, was introdLKed in November as fresh way to offer spiritual benefits through Spiritual discu$$ions, Sound of Soul event$, and ECK Light and Sound SeryKes lo interested spirrtual seekers of any religious background. The number of ECKANKAR students in the UK remained around 750. an increase of 17%, or 100 students, over the last the years. Planning began for the next regional IUK-wdel ECK Soul Adventure Seminar, at The Civic Trowbridge for the second lime, in May 2025. At the year*nd, net assets Sland al £658,198 wilh a £108,040 surplus for the year. Steve Mallett Chairman Dated 13 October 2025 Registered in England and Wales. Charity No. 1165900
Eckankar Unlted Klngdom CIO Charity Registration Number: Trustees. Annual Report 116S900 The Trustees present their Report and A¢Unts for the year ended 31 December 2024. Reference and administrative details Eckankar United Kingdom CIO is registered the Charity Commission INO 11659001 and was registered as a charitable incorporated organisation on 7 March 2016. The principal address is Eckankar UK. 1ntern8b.onal House. The McLaren Building. 46 The Priory Queen¥8y Birniingham. B4 7LR. Trust88s The following persons served as trustees during the year.. S Mallett S Kumar J MacLennan MYNg D Zwillinlkpoh Chairman President Secretary TreasurerlCFO Stru¢lure* gov•man¢o and managomont The Charity is conslituled as a ¢haritsble irKorporaled organisation ICIOI. The goveming document of the Charity is the ¢on$bluti¢)n fJal&d 7 March 2016. There are no restrictions in the goveming documents on Ihe opernb'on of the Charity or on its investment power5 other than those Imposed by Charity Law. The governance of thè chanty rest$ wth the Board of Tru$tees, who are r&$ponsible for the implementation of all policies and procedures and the regular review, monitoring and control ol their finanaal resources. Regular board mettings are held at least lce a year and ex-committee meetings are held on an as required basis. Trustees are appointed by the Board and serve for 1 year at a time. ObJectlve8 and act5v108 The Charity is established to advance religion in accordance wrth the principles and tenets of ECKANKAR. The Charty's objectives and aims ¥e". 1. To serve as a non-profft religious or9anisalion through which and by which the ECKANKAR teachings may be given in the United Kj'ngdom for the spritual benefit of rts Unrted Kingdom members and all others who seek spiritual upliftment. and 2. To protect, follow, and teach the tenels, doctrines. and principles of ECKANKAR as interpreted and tsughl by The Living ECK Master. the spiritual head of ECIthNKAR. who prÈsÈndy is Sri Harold Klemp. and 3. To exerase all rights, powers. and privileges necessary to fulfil the aforesaid objects, and to hold In trust and Use all ils property arKJ assets exdusivety for the benefit of rts organisalional objects.
Eckankar Unlted Klngdom CIO Charity Registration Number: Trustees. Annual Report 116S900 When undertaking the Chartys work. the trustees have had regard lo the guid8n¢e issued by the Charty Commission on public benefiL Achievements and perforniance The trustees consider that the objectives as la out atjove have been met during the year under review and various measures have been put in place OT are under review to ensure that as an organisation and in terms of ts teaching5 ECKANKAR cDnts"nues to thrive in the UK. Future plans The charity remains committed to the support of its UK members and to continue lo implement inilialives and achieve ils aim5 and objecb.ves under Ihe guidance of the parent church in the USA. Flnanelal r•vl•w The finanaal posib.on of the Charty al the year end was 3$ follows-. 2024 2023 Nel income 108.040 16,822 Unrestricted funds available for the general purposes of th8 Charty Restricted funds 658,198 550,158 Total fvnds 658,198 550,158 Designated reserves induded in unrestricted funds above 328,394 315,014 Reserves policy The trustees, aim is for annual income to at least meet annual expenditure. The current reserves would be required for possible fijture projects and capital expenditure. The trustees meet regularly lo discuss the level of reserve3. Going concem After making enquiries, the trust88s have a reasonable eXpectatn that the charity has adequate resources to contsnue lor the foreseeable fuiure. Accordingly. they continue to adopt the going concem basis in Preparing the annual rem and accourrts. Risk management The trustees have made assessments of the major finanaal and operth'ng risks that the charity faces and have put in place controls to mrtigate or eliminate ihem. These are continuously monitored al board meetings. This report was appmed by the Trustees on 13 October 2025 and signed on their behaw. S Mallètt Chairman and Trustee
Eckankar United Kingdom CIO Independent Examlnerfs Report Charty Registration No.: 1165900 Independent Examinerfs Report to the Trustees of Eckankar United Kingdom CIO on accounts for the year ended 31 December 2024 I report to the charity trustees on my examinab.on of the accounts of the above charty I'lhe Trusf'l for the year ended 31 December 2024. which are set out on page$ 6 10 15. Responsibilities and basis of report As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charibes Act 2011 fthe Acf'l. I report in respect of my examination of the Trusfs accounts carried out under secbon 145 of the 2011 Act. In carrwng out my examinatson, I have followed all the applicable Direcbons given by the Charty Commission under section 14515llbl of the Act. Indopendent examiner's statemant I have completed my examination. I confimi that no material matters have come to my attention in connection with the examination vthich gives me cause to believe that, in any material respect.. - accounting records were not kept in accordance with secb'on 130 of the Chants'es Act.. or - the a¢¢ounts did not comply wrth the a¢¢ounbng rerdS.. or - thè a¢unt$ did not ¢omply the appli¢able requirements ¢onceming the fomi and wntent of accounts set out in the Chants'es IAccounts and Reports) Regulats'ons 2008 0tt)er than any requirement that the accounts give a and fairf view vthich is not a matter considered as part of an independent examination. I have no eoncems and have come a¢XOSS no other matters in eonnection with the examination to whi¢h attenli¢n should be drawn in this report in order lo enable a proper understanding of the acwunls lo be reached. Mrs N Howalson FCCA Marshall Smalley Accountants Chartered Accountants 22A Main Road Gedling Nottingham NG4 3HP Date.. 13th October 2025
Eckankar United Kingdom CIO ststement of Financial Activities for the year ended 31 Decernber 2024 Restricted incomo funds Unrnstri¢ted funds Prior y•ar funds Totsl funds Incoming resources (Note 2) Income and endowments frorn.. Donatron$ and legac Charitable activities Investments other 110.771 8,541 6.886 110,771 8,541 6.886 22.355 14,669 5,721 Totsl 126.198 126,198 42,745 Resources expended (Note 3) expondllurfr on.. Chantsble activit6 Other Total 18,158 18,156 25,923 18.158 18,158 25.923 Not Incom•ll•xp8ndltur•l b•forn tsx f¢r th• Mportlng p•rl¢d 108.040 108.040 16,822 Net Incomèll•xp•ndltur•l b•for* Investment gainslllossesl N•t in¢omtrlloxp¢nditurfrl Transfors bètwg•n funds 108.040 108.040 108,040 108,1140 16.822 16,822 Not M0m•nI In fund8 108,040 108,040 16,822 Reconciliation of funds: Total lunds brought lomard 550.158 SS0,1S8 S33,336 Totsl lund• ¢arrl•d for#aYd 658.198 658,198 550,158
Eckankar United Kingdom CIO Charity number: 1165900 Balance Sheet as at 31 December 2024 Restiicted Income fund¥ UnrestrO¢ted fund Total thls year Totsl last year NoteB Flxed assets Tangible assets 1,1 1,190 1,400 Curr•nt assèts Stocks Debtors Cash at bank and in hand 22.425 15.049 622,441 22,425 15,049 622,441 16.453 16,563 516,282 10 Totsl current ¥889ts 659.915 659,915 549,298 Cr•dltoYs'. amounts falllng d wlthln one year 12.9071 12,9071 15401 657.(N)8 657.008 548,758 Total net a88ets 658.198 658,198 550,158 Fund¥ ol the Charlty Unre$tri¢ted funds 12 658,198 550.158 Totsl lund8 658 198 5SO,158 Approved by the board ol Tfusiees M". 13 October 2025 S Mallett Trustee S Kumar Trustee
Eckankar Unlted Klngdom CIO Notes to the Accounts for the year ended 31 December 2024 1 Accounting policies 8asis of preparation These accounts have been prepared under the historical cost convention with rtems recognised at ¢o$t or Irans8ction value unle$$ otherw$e Stated in the relevant note$ to these aw)unt8. The accounts have been prepare(l in a¢xordance the Ststement of Recommended Practice.. AuntIng and Reporting by Charthes preparing their a¢¢ounls in accordan¢e wrth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (Charities SORP IFRS10211 and wth the Financial Reporting Standard applicable in the Unrted ngdoM and Republic of Ireland IFRS1021 and with the Charities Act 2011. The charity ¢onslrtule$ a putlic benefil entsty as defined by FRS102. Golng ¢on¢em There are no material uncertaintie$ about the chaftys abilty to conknnue. Recognition ofincome Income is indudèd in thé Statement of Financial Acbvthe$ ISOFAI when.. - the charity becomes entiyed to the resources.. rt is more likely than not that the trustees wll receive the r8source$', and - the mtsnelary value can be measured with suffiuenl reliability. Gr8nls and don8tn$ Grants and donations are only induded in the SOFA when the general income recognition criteria are mel. In the case of performance related gran15. income is only recognised to the extent that the ¢harily has provided the spetyfied gO¢xJ$ or services as ents"eMent lo the grant only occurs when the performance related condrtions are mel. Gift Aid receivable is included in income when there is a valid dedaration from the donor. Any Gift 'd amount recovered on a donats'on is considered to be part of that gift and 15 treated as an addition lo the same lund as the Inits"al donation unless the donor or the temis of the appeal have Specified otherwise. Donated goods Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to Ilo so. Good$ don*ed fr)r on-going use by the ¢harty are re¢ognise(l a$ tangible fixed assets an¢J included in the SOFA as incomiThJ resources when receivabl8. Gifts in kind for use by the charity are induded in the SOFA as income from donations when receivable. Volunteer help The value of any voluntary help received is Th)t induded in the accounts bLrt is described in the notes below.
Eckankar Unlted Klngdom CIO Notes to the Accounts for the year ended 31 December 2024 Deferred income No material btem of deferred income has been induded in the acLounts. Expenditure and liabilities Liabilities are recognised where it is more likety than not that there is a legal or constructive obligation committing the tharity lo pay oul UrCeS 8nd the amount of the obligation can be Measur with reasonable certainty. Support costs Support costs inclLNJe central functions aThJ have been allocated to acts'vity cost categories on a basis consistent with the use of resources. eg allocabng propety cLJsts by Iloor areas. or per capita, staff costs by the lime spent and other costs by their usage. T•nglble lixed a$$ets Tangible fixed assets are measured al cost less accvmulab.ve depreciation and any accumulative impairment lo$se5. Deprerjabon 1$ provided ¢n all tsngible fixed a$$e15 31 rates ¢alculaled lo write off th& co$1, less &sts'male<l residual value. of ea¢h asset eventy over its exp&¢ted usefvl life, as foll¢)W$'. Equipment Office fumiture & fittin98 Display plant 15% reduung balance basis 25% reduong balance basis 25% r8duung balance basi¥ Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognition al settlement amount after any trade discounts or amount advanced by the charity. Subgequenlly. they m&8$ured 81 the cash or other cmsiderabon exp•¢l•d to be received. Credltors The charity has creditors lch are measured at seillement amounts less any trade discounts.
Eckankar Unlted Klngdom CIO Notes to the Accounts for the year ended 31 December 2024 2 Analysis of income R•strlct•d income funds Unrnstricted lunds Prior year funds Total funds Donations and legacies General donatsons Legaues Totsl 33.188 77.583 110.771 33.168 77.583 110.771 22,355 22.355 Charftablo ¥ctlvltle¥ ECK Materials Sales Seminar income Total 8,541 8.541 9,110 5,559 14,669 8,541 8.541 In¢omo from InvlmOnts Interest received Total 8,886 6,886 6.880 6.886 5,721 5,721 TOTAL INCOME 126.198 126,198 42,745 3 Analysls of expendlture R•strfcted in¢om* fund8 Unrnstrl¢t•d funds Prlor y•ar funds Total funds Exp•nditur¢ on ¢harltable ¥¢tlvltle8 {not• 41 Direct spending 11.612 Support costs 6,546 Total 18.158 11,612 6,S46 17,106 8,817 25,923 TOTAL EXPENDITURE 18.158 18,IS8 25,923 10
Eckankar Unlted Klngdom CIO Notes to the Accounts for the year ended 31 December 2024 4 Expenditure on charitable activities R•strlct•d income funds Unrnstricted lunds Prior year funds Total funds Direct spending ECK Materials c03t of sales {note 5) Meeting costs Seminar costs Missionary costs Student costs Donation to parent church 3.384 3,384 8,307 950 3,850 2,607 1,392 5,974 1,460 794 11.612 5,974 1,460 794 11,612 17,106 Support costs Adminislraliv8 ovetheads Aecounls package In$uranc& Registered Office Information Centre Slalionery, printing Ind copying Publicity expenses Professional lees Independent Examiners fee Legal fees Financial costs Bank charges and paypal fees Depwialion 8 amortisalion 186 732 282 779 691 540 2,210 732 282 1.504 167 2.337 167 2,337 2,402 540 200 540 1,000 200 388 210 388 210 408 247 6.546 6,546 8,817
Eckankar Unlted Klngdom CIO Notes to the Accounts for the year ended 31 December 2024 S ECK Materials R•strlct•d income funds Unrnstricted lunds Prior year funds Total funds Salès of matèrlals 8,541 9,110 Cost of sal¢$ Stock brought forward Purchases Customs duties etc Postage Total stock value 16,453 8,289 225 16,4S3 8,289 225 15,310 9,570 117 619 25,809 2S,809 25,616 Area stock adjuslmenl Te stocktake 18561 Adjusted Stock valu• 25,809 25,809 24,760 Stock carried forward 22.425 22,425 16,453 Stlxk usod 3,384 3,384 8,307 ECK Materials surplus for the year 5,157 5,157 803 8 Fo08 for oxamlnatlon oftho accounts 2024 2023 Independent examinerf5 fees 540 540 12
Eckankar Unlted Klngdom CIO Notes to the Accounts for the year ended 31 December 2024 7 Tangibl8 fixad assets fumiture & ffttings Display plant Equipment Total Cost Al 1 January 2024 Al 31 Decembef 2024 4,665 4.665 4.011 4.011 3.145 3,145 11,821 11.821 Depreciation Al 1 January 2024 Charge for the year Al 31 December 2024 3.265 210 3,475 4.011 3.145 10.421 210 10,631 4,011 3,145 Not book valu• Al 31 Decembef 2024 1.190 1,190 Al 31 Decembw 2023 1.400 1,400 8 Stock8 Stock For dl8lrlbution For r•sal• Work In progr•$$ Total Charftablo actSvltS08: Al 1 January 2024 Added in period Expensed in period 16.453 9,356 (3.3841 16,453 9,356 13,3841 Al 31 December 2024 22,425 22,425 9 Debtorn 2024 2023 Accrued income (Gift Aid) Prepayments and accrued income Other debtors 4.335 6,590 4.124 15,049 11,098 4,113 1,352 18,563
Eckankar Unlted Klngdom CIO Notes to the Accounts for the year ended 31 December 2024 10 Cash at bank and in hand 2024 2023 Short lem deposits Current accounts Cash floats 162.455 459,954 32 622,441 167,716 348,534 32 518,282 11 Creditors: amounts falling due within one year 2024 2023 Accrual$ and delerred income Other creditors 540 2,367 2,907 540 540 14
Eckankar Unlted Klngdom CIO Notes to the Accounts for the year ended 31 December 2024 12 Charity funds Unrestricted ECK Temple Cèntr• Designated nd General funds Restricted funds Total funds Current year At 1 January 2024 Income Expendilu Transfers Gains and losses 315.014 13.380 235.144 112.818 118.1581 550,158 126,198 118,1581 Al 31 December 2024 328.394 329.804 658,198 Pr8ViOU8 year Al 1 January 2023 Income Expenditure Transfers Gains and 108ses 303.697 11.317 229.639 31.428 125.9231 533,336 42,745 125,9231 Al 31 December 2023 315.014 235.144 550,158 Unrostrfcted funds Gener81 furKIs These funds are held for meeting the objectives of the charity and to provide reserves for future activities and. subject lo ¢harity legislation. are free from all restricty"on$ on their use. ECK Temple C&ntre desAgn•led fund The ECK Temple Centre designated fiJnd reprvaents monies set aside by the trustees with the ultimate aim ol buying a physical Space in the UK. The ftjnds have no formal re$lri¢tion$ and may be r•allo¢ated in the future if deeme<l ne¢essary by the tru$lee$. 13 Transactlons with trustees and related parties None ol the trustees have been paid any remuneraknon or received any other benefits from an employment with the chanty In either the current or the prior reporb.ng periods. No trustèè èxpènsè$ have Wn in¢urred in gither the current ¢y the prior reporting period$. Transactions with relatedparties There have been no related paity transactions during the cuent or prior reports'ng periods.