**CHARITY REGISTRATION NUMBER: 1169252** 

# **HEART OF LIVING YOGA FOUNDATION Unaudited Financial Statements** 

**31 August 2024** 



## **ARNOLD ACCOUNTING & BOOKKEEPING SERVICES LTD** 

AAT Licensed Accountant 23 Branwell Close Christchurch Dorset England BH23 2NP 



## **HEART OF LIVING YOGA FOUNDATION** 

## **Financial Statements** 

## ~~**Year ended 31 August 2024**~~ 

||**Page**|
|---|---|
|Trustees' annual report|**1**|
|Independent examiner's report to the trustees|**7**|
|Statement of fnancial activities|**8**|
|Statement of fnancial position|**9**|
|Notes to the fnancial statements|**10**|
|**The following pages do not form part of the fnancial statements**||
|Detailed statement of fnancial activities|**15**|





REPORT OF THE TRUSTEES FOR THE PERIOD 1[ST ] SEPTEMBER 2023 TO YEAR END 31[ST ] AUGUST 2024 FOR HEART OF LIVING YOGA FOUNDATION 

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015). 

## OBJECTIVES AND ACTIVITIES 

The main objective of the foundation is to advance the education of the public in the subject of Yoga. To promote education (including social and physical training) in Sri Lanka, India, Brazil, USA and the UK. 

The prevention or relief of poverty in Sri Lanka, India, Brazil, USA and the UK by providing or assisting in the provision of 

Education, training, healthcare projects and all the necessary support designed to enable individuals to generate a sustainable income and be self-sufficient according to yogic principles. 

The promotion of religious harmony for the benefit of the public by promoting knowledge and mutual understanding and respect of the beliefs and practices of different religious faiths. 

To promote human rights (as set out in the Universal Declaration of Human Rights and subsequent United Nations conventions and declarations) throughout the world by relieving need among the victims of Human Rights abuse. 

The main activities of the foundation are the awarding of scholarships, maintenance allowances or grants tenable at any university, college or institution of higher or further education. 

Providing education (including the study of yoga, handicrafts or other arts), to undertake travel in furtherance of that education or to prepare for entry to any occupation, trade or profession on leaving any educational establishment. 

To assist (in such ways as the charity trustees think fit) any charity in Sri Lanka, India, Brazil, USA and the UK whose aims include advancing education by developing mental, physical and moral capabilities through yoga and adjunctive leisure time activities. 

## Public Benefit 

The trustees are mindful of the requirements for meeting the public benefit test. 

For the public benefit in particular but not exclusively by teaching yoga, by training new teachers, and by providing further teacher training. 

For the public benefit in particular but not exclusively by making grants to assist any charity in Sri Lanka, India, Brazil and the UK whose aims include advancing education by developing mental, physical and moral capabilities through yoga and adjunctive leisure time activities. 

For the public benefit in particular but not exclusively by working to prevent and relieve poverty in Sri Lanka, India, Brazil, USA and the UK by making grants to other charitable bodies that (a) work for the relief of poverty through providing education (b) work toward the relief of trauma & special needs by therapeutic interventions including yoga (c) by providing community facilities for racial & religious harmony, if it is felt this satisfies such criteria. 

## Policy on Grantmaking 

## Our criteria are that: 

1/ Grants may be awarded at the discretion of the trustees for scholarships and/or maintenance allowances or grants tenable at any university, college or institution of higher or further education. 

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2/ Grants may be awarded at the discretion of the trustees to any charity in Sri Lanka, India, Brazil and the UK whose aims include advancing education by developing mental, physical and moral capabilities through yoga and adjunctive leisure time activities. 

3/ Grants may be awarded at the discretion of the trustees to provide education (including the study of yoga, handicrafts or other arts), to undertake travel in furtherance of that education or to prepare  for entry to any occupation, trade or profession on leaving any educational establishment. 

4/ Any Grants awarded may include provision for necessary emergency relief of any type to the beneficiaries and their families and others with whom they are associated and who assist with their education through one of Heart of Living Yoga Foundations projects. 

## Contribution made by Volunteers 

Volunteers assist with fundraising activities including the donation of meditation/music CDs and downloads (via the charity’s website) and organising events. 

Volunteers co-ordinate the running and administration of the HOLY website including the production and distribution of e-newsletters and information and the sale of merchandise to raise funds. Volunteers give education in yoga and other projects to children and adults in the UK, Sri Lanka, India, Brazil and the USA. 

The Trustees may ask for volunteer help for specific tasks and may offer to pay accommodation and transport expenses. 

## ACHIEVEMENT AND PERFORMANCE 

Considering the impact of the covid aftermath and cost of living crisis, we are pleased to report that during 2023-2024 all of Heart of Living Yoga Foundation’s projects were running well and so many courses and events were able to take place. We were particularly proud of the first Heart Festival event in the UK taking place in August 2023 and this was followed by the second Heart Festival in August 2024. At the time of writing this report, the third Heart Festival is in the planning stages for August 2025. 

## Sri Lanka 

## The Sunshine School 

The Sunshine School continues to support 26 children in grades 5 & 6 who are receiving extra tuition along with a nutritious snack and milk. The children are coached in order to take a scholarship exam which gives the possibility to go to the higher school which is nearby. This programme has run successfully for two years now, enabling children to eventually take A levels, leading them to university and a professional career. The headmaster of the school is working with us to introduce a small farm at the school where the children can learn how to grow food. 

We also supported 10 university students with grants which enable them to buy text books and stationery. In Jan 2024 we provided laptops for 7 students. 

## Padma Lokah 

In Feb 2024 a donation was made alongside the IHE, to buy food rations and supplies for the community at Padma Lokah in northern Sri Lanka that we support The numbers of people in need have fallen since their return to work at the end of covid pandemic. Food aid continues to be received by 28 elders and 10 women-led families who have children with special needs. These children now attend a special needs unit within the local school which requires the mothers to attend the school alongside their children. This means the mothers are unable to work and earn an income. The elders have no surviving children. We are planning to ask for sponsors to support each child and each elder. 



The food growing project is going well. Harvests of coconuts, lentils, beans and other vegetables continue to be shared amongst the gardeners and whole community. The village is enthusiastic about the project and are working well together showing how much healing of trauma has happened  since Padma’s first visit to the area in 2011. 

## New Project for Children suffering from Malnutrition 

A six month pilot project has begun in the Trincomalee area for 22 young children suffering from malnutrition. We have made a donation for additional food and Dr. Arul has secured Sri Lankan government assistance in the giving of vitamins to the children. Sri Kaliyuga, Dr. Arul and Mr Sivapalan are monitoring the progress of the children. With the hoped for improvement in the children’s condition, they will then begin an educational plan. From our experience, it is very difficult for children to learn whilst suffering from malnutrition, so the children are behind with their learning. 

## Children & Adults with Special Needs in North East Sri Lanka 

In the north-east of Sri-Lanka the project continues for day care for children with special needs. Our Charity is offering support, both financial and advice when needed. We have let them know that we are still unable to pay salaries as we cannot guarantee the continuity of them. The Sri Lankan teachers, midwives and yoga teachers who were originally trained by Heart Of Living Yoga and H.S.E.N. plan to run training courses for local professionals and parents to enable them to share yoga with children who have special needs and their families. It is always our aim to support and enable trainings to be carried out by the local community itself so they are culturally appropriate. 

## India 

The work of the Freedom School in Rishikesh is going very well, and we are delighted to be working in partnership with the Freedom Group and the Atma Seva Foundation to support not only the school, but also the children and their families in the slum community, particularly when their homes were swept away in terrible floods. With the help of Freedom Group we were able to provide hot meals for 110 families and to organise a medical day where a local doctor and his team of 5 gave their services free and we paid for all the medication that was needed. 

As the children had no dry space in which to sleep, many of them were becoming sick. The director of the Foundation Group, Ajay, organised everyone in the community to register with him giving all their details and document numbers which he then took to the government and succeeded in getting extra financial aid for each of them. We sent funds to purchase folding beds so the children were not sleeping on the wet ground. In June 2024 we were able to fund mosquito nets which were badly needed to prevent malaria outbreaks amongst the children and the whole community. 

The Freedom School has just finished building a new classroom as they had to leave the one they were renting. The new classroom is still within walking distance of the community and will give the school more security now as it is theirs. In February 2024 we were able to supply all the equipment and furniture on their wish list for the new school. The school is hoping to acquire some nearby government land to create a small farm where the children who live in the poorest slum district can learn to grow food. Padma is planning to visit India and Sri Lanka in 2025 with a group and will spend 

3 



some time with the projects in Rishikesh. There was sad news of the sudden passing of long-time friend, supporter and director of Heart Of Living Yoga India, Prof. Haresh Pandya. He will be greatly missed. 

## Native Nations Programme 

In May 2024 support was given to Law Teaching Teenagers and the Regenerative Land Stewardship group. We are maintaining contact with the community leaders and give our help and advice where needed. 

## Yoga Teacher Training and UK Events 

In the U.K. our teachers have been offering special Community Heart days for people and families suffering hard times and stress. Some very successful ones were offered directly to NHS workers in various locations across the UK and more have been asked for. 

Courses continue to run successfully being well attended, both online and in person, raising significant funds for the charity. More courses, residential retreats and travels are already planned for Autumn/Winter 2024 and for 2025. 

Heart Festival 2024 took place at the end of August and was well attended and enjoyed by many visitors. Planning has already begun for the 2025 event. 

## Brazil 

Jhenifer’s Library and educational support project continues to go well in the Chapada district. There was a special fun day held there for International Children’s Day and Jhenifer herself has begun her own further education towards her ambition to become a lawyer. She has been given an award by the governor for her public work and been invited to a junior internship at the city’s court, which is a big honour. A lovely teacher is Jhenifer’s assistant at the library in her absence, and Jhenifer’s mother continues to cook and feed all the children. 

In the Amazon area of Brazil, the indigenous children at the Tribal school we support, were badly hit by Covid-19 and were unable to access food, medication and basic supplies. We worked together with Fundacao do Amazonas Sustentivel and our local team to get the much needed supplies delivered in to them. We continue to work alongside Vidas Indigenas Importam and FAS Amazonia, delivering regular academic tuition but also supporting the children and their communities’ learning and practice of their own cultural and medicinal indigenous wisdom. 

We have just rebuilt the school at Parque dos Tribos near Manaus, and are currently building a new toilet block for them. We support 2 other educational and cultural projects in the Amazon where we built a new Maloca – a large communal tribal building. These educational projects are teaching the children about their own culture’s medicinal uses of the local plants and many different aspects of their own artistic and musical culture as well as the normal educational curriculum. 

We are also proud to support the Mata Viva educational eco resource project in the Amazon where parties of school children go to learn about keeping the local rivers alive and flowing. The project has conserved the Agua Branca tributary to the River Amazon as the last living river in the area so this project is really important. 

4 



We are also working with the ParaTi organisation in the largest Favela in Rio de Janeiro holding Community Heart Days bringing families together to share yoga, food and community. 

## Achievements against objectives 

Projects in Sri Lanka, India, Brazil, USA and U.K. are well established, supported and delivered by local people and are adapting to local needs and global events. Heart of Living Yoga Foundation's work continues to grow with teacher training, courses and events, particularly Heart Festival, taking place and planned for the UK and beyond. We have been able to respond quickly to immediate need and also plan ahead to continue to support projects ongoing. 

The charity is registered with the UK Information Commissioner’s Office (ICO) and also has a UK registration certificate for Data Protection. 

## FINANCIAL REVIEW 

## STRUCTURE, GOVERNANCE AND MANAGEMENT 

## Governing document 

The charity is controlled by its governing document, a CIO Foundation Constitution, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. 

## Recruitment and appointment of new trustees 

Trustees volunteer and are approved at an AGM or Trustees Meeting by existing Trustees. All trustees have remained in post through the year. 

## STRUCTURE, GOVERNANCE AND MANAGEMENT 

## Organisational structure 

The founder and first trustee Rev. Padma Devi Sumananda is Chairperson. There are additionally now six Trustees. Heart of Living Yoga Foundation is supported by many volunteers, teachers and friends. Rev. Padma Devi Sumananda has been working in Sri Lanka for the many years, working closely with local N.G.O's and government agencies. 

Stephen Arnold of Arnold Accounting & Bookkeeping Services Ltd , 23 Branwell Close, Christchurch, Dorset, England BH23 2NP 

prepares the Financial Reports. 

## Related parties 

A Memorandum of Understanding exists between the Institute of Human Excellence (IHE), Ridgeway Place, Colombo 4, Sri Lanka and Heart of Living Yoga Foundation. 

Also with the Heart of Living Yoga (India) Foundation based in Rishikesh, a not-for-profit company with Indian Directors. 

Other charitable bodies with similar aims as Heart of Living Yoga Foundation may be selected at the sole discretion of the trustees by using the criteria in our governing document. 

## REFERENCE AND ADMINISTRATIVE DETAILS 

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Registered Company number CE007875 (England and Wales) Registered Charity number 1169252 Registered office 14 Cleaveland Rise Ogwell Newton Abbot Devon TQ12 6FF Trustees A Estermann Rev P Sumananda H Sumananda R Weil C Weil J Loake A Bore Company Secretary C Weil 

Independent examiner Stephen Arnold F.M.A.A.T AAT Licensed Accountant .......................................... 

Approved by order of the board of trustees on 20th June 2025 and signed on its behalf by: …………………………………………………. 

Rev P Sumananda Chairperson 

6 



## **HEART OF LIVING YOGA** 

## **Independent Examiner's Report to the Trustees of HEART OF LIVING YOGA FOUNDATION** 

## **Year ended 31 August 2024** 

I report to the trustees on my examination of the financial statements of HEART OF LIVING YOGA FOUNDATION ('the charity') for the year ended 31 August 2024. 

## **Responsibilities and basis of report** 

Independent examiner's report to the trustees of Heart of Living Yoga Foundation('the Company') I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2021. 

As the charity’s trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. 

## **Independent examiner's statement** 

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached 

Date: 20 June 2025 

Stephen Arnold F.M.A.A.T  AAT Licensed Accountant Independent Examiner 

23 Branwell Close Christchurch 

7 



HEART OF LIVING YOGA
Dorset
England
BH23 2NP

## **HEART OF LIVING YOGA** 

## **Statement of Financial Activities** 

## **Year ended 31 August 2024** 

|**Year ended 31 August 2024**||||||
|---|---|---|---|---|---|
||||**2024**||2023|
|||Unrestricted|Restricted|||
|||funds|funds|**Total funds**|Total funds|
||**Note**|**£**|**£**|**£**|£|
|**INCOME FROM**||||||
|Donations and charitable activities||102,343|–|102,343|66,163|
|**Total income**||102,343|–|102,343|66,163|
|**Expenditure**||||||
|EXPENDITURE ON Charitable activities||||||
|Yoga activities||110,976|634|111,610|79,257|
|**Total expenditure**||110,976|634|111,610|79,257|
|**Net expenditure and net movement in**||||||
|**funds**||(8,633)|(634)|(9,267)|(13,094)|
|**Reconciliation of funds**||||||
|Total funds brought forward||40,855|634|41,489|54,583|
|**Total funds carried forward**||32,222|–|32,222|41,489|



The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 



## **HEART OF LIVING YOGA** 

## **Statement of Financial Position** 

## **31 August 2024** 

|**HEART OF LIVING YOGA**<br>**Statement of Financial Position**<br>**31 August 2024gust 2024ust 2024**||||
|---|---|---|---|
|||**2024**|2023|
||**Note**|**£**|£|
|**Current assets**||||
|Stocks|**6**|500|500|
|Cash at bank and in hand||32,222|41,489|
|||32,722|41,989|
|**Creditors: amounts falling due within one year**|**7**|500|500|
|**Net current assets**||32,222|41,489|
|**Total assets less current liabilities**||32,222|41,489|
|**Net assets**||32,222|41,489|
|**Funds of the charity**||||
|Restricted funds||–|634|
|Unrestricted funds||32,222|40,855|
|**Total charity funds**|**8**|32,222|41,489|



These financial statements were approved by the board of trustees and authorised for issue on 19 March 2025, and are signed on behalf of the board by: 

A Bore Trustee 

Rev P Sumananda Trustee 



**HEART OF LIVING YOGA** 

## **Notes to the Financial Statements** 

## **Year ended 31 August 2024** 

## **1. Income and endowments from** 

The  charity  is  a  public  benefit  entity  and  a  registered  charity  in  England  and  Wales  and  is unincorporated. The address of the principal office is 14 Cleaveland Rise, Ogwell, Newton Abbot, Devon, TQ12 6FF, England. 

## **2. Statement of compliance** 

These  financial  statements  have  been  prepared  in  compliance  with  FRS  102,  'The  Financial Reporting  Standard  applicable  in  the  UK  and  the  Republic  of  Ireland',  the  Statement  of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011. 

## **3. Accounting policies** 

## **Basis of** 

## **preparation** 

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. 

The financial statements are prepared in sterling, which is the functional currency of the entity. 

## **Going concern** 

There are no material uncertainties about the charity's ability to continue. 

## **Disclosure exemptions** 

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102.As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: 

(a) No cash flow statement has been presented for the company.(b) Disclosures in respect of financial instruments have not been presented. 

## **Judgements and key sources of estimation uncertainty** 

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. 



**HEART OF LIVING YOGA FOUNDATION** 

## **Notes to the Financial Statements** _**(continued)**_ 

**3. Accounting policies** _**(continued)**_ 

## **Fund accounting** 

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. 

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. 

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds. 

## **Incoming resources** 

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: 

- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. 

- legacy income is recognised when receipt is probable and entitlement is established. 

- income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. 

- income from contracts for the supply of services is recognised with the delivery of the contracted  service.  This  is  classified as  unrestricted funds  unless there is  a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. 

## **Stocks** 

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition. 

## **4. Analysis of grants** 

|**Analysis of grants**|||
|---|---|---|
||**2024**|2023|
||**£**|£|
|**Grants to institutions**|||
|Grants to institutions|28,101|22,160|
|Total grants|28,101|22,160|





**HEART OF LIVING YOGA FOUNDATION** 

## **Notes to the Financial Statements** _**(continued)**_ 

|**5.**|**Independent examination fees**||||||
|---|---|---|---|---|---|---|
|||||**2024**|2023||
|||||**£**|£||
||Fees payable to the independent examiner for:<br>Independent examination of the fnancial statements|||500||–|
|**6.**|**Stocks**||||||
|||||**2024**|2023||
|||||**£**|£||
||Finished goods and goods for resale|||500|500||
|**7.**|**Creditors: amounts falling due within one year**||||||
|||||**2024**|2023||
|||||**£**|£||
||Accruals and deferred income|||500|500||
|**8.**|**Analysis of charitable funds**||||||
||**Unrestricted funds**||||||
|||At||||**At**|
|||1 September|||**31 August**|**20**|
|||2023|Income|Expenditure||**24**|
|||£|£|£|£||
||General funds|40,855|102,343|(110,976)|32,222||
|||At||||At|
|||1 September|||31 August|20|
|||2022|Income|Expenditure||23|
|||£|£|£|£||
||General funds|53,837|66,163|(79,145)|40,855||
||**Restricted funds**||||||
|||At||||**At**|
|||1 September|||**31 August**|**20**|
|||2023|Income|Expenditure||**24**|
|||£|£|£|£||
||Big Lottery - Happy Schools Project|634|–|(634)||–|
|||At||||At|
|||1 September|||31 August|20|
|||2022|Income|Expenditure||23|
|||£|£|£|£||
||Big Lottery - Happy Schools Project|746|–|(112)|634||





## **HEART OF LIVING YOGA FOUNDATION** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **9. Analysis of net assets between funds** 

|**Analysis of net assets between funds**||||
|---|---|---|---|
||Unrestricted|Restricted|**Total Funds**|
||Funds|Funds|**2024**|
||£|£|**£**|
|Current assets|32,722|–|32,722|
|Creditors less than 1 year|(500)|–|(500)|
|**Net assets**|32,222|–|32,222|
||Unrestricted|Restricted|Total Funds|
||Funds|Funds|2023|
||£|£|£|
|Current assets|41,355|634|41,989|
|Creditors less than 1 year|(500)|–|(500)|
|**Net assets**|40,855|634|41,489|



## **10.  Related parties** 

## 10. Related party disclosures 

During the year the charity paid grants totaling £28,101 to the following institutions: 

£13,503 Sri Lanka £10,583 Brazil £ 4,015 Pine Ridge supporting Lacota Law Teaching Teenagers 



**HEART OF LIVING YOGA** 

## **Management Information** 

## **Year ended 31 August** 

## **2024** 

**The following pages do not form part of the financial statements.** 



## **HEART OF LIVING YOGA** 

## **Detailed Statement of Financial Activities** 

## **Year ended 31 August 2024** 

|**HEART OF LIVING YOGA**<br>**Detailed Statement of Financial Activities**<br>**Year ended 31 August 2024**|||
|---|---|---|
||**2024**|2023|
||**£**|£|
|**INCOME FROM**|||
|**Donations and charitable activities**|||
|Donations|12,194|9,672|
|Event contributions received|43,957|56,491|
|Yoga Teacher Training income received|46,192|–|
||102,343|66,163|
|**Total income**|102,343|66,163|
|**Expenditure**|||
|**_Activities undertaken directly_**|||
|Direct charitable activity 1 - opening stock|500|1,192|
|Events|56,636|32,706|
|Direct charitable activity 1 - closing stock|(-500)|(500)|
|Print, Postage & stationery|1,669|2,084|
|Yoga Teacher Training|14,766|17,435|
|Computer & IT|1,279|949|
|Travel expenses|5,730|2,019|
|Grants to Institutions|28,101|22,160|
|Accountancy fees|715|564|
|Professional fees|361|–|
|Bank charges|687|345|
|Marketing|721|192|
|Happy Schools -|311||
||110,976|79,146|
|**_Grant funding activities_**|||
|Happy Schools - Yoga Teaching|634|111|
|**Net expenditure**|(9,267)|(13,094)|