## **Independent Examiner’s Report to the Trustees of Guru Karshni Trust** We report on the accounts of the Trust for the year ended 31 March 2022, which are set out on pages 1 to 2. ## **Respective responsibilities of trustees and examiner** The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the 1993 Act)) and that an independent examination is needed. It is my responsibility to: - examine the accounts (under section 43(3)(a) of the 1993 Act); - to follow the procedures laid down in the General Directions given by the Charity Commission (under section 43(7)(b) of the 1993 Act); and - to state whether particular matters have come to my attention. ## **Basis of independent examiner’s report** Our examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the accounts. ## **Independent examiner’s statement** In connection with my examination, no matter has come to our attention: (1) which gives us reasonable cause to believe that in any material respect the requirements - to keep accounting records in accordance with section 41 of the 1993 Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 Act; have not been met; or (2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. ## _Akshar & Company_ Akshar & Company Chartered Accountants 221 Kenton Lane Kenton Harrow Middlesex HA3 8RP 24 March 2023 **Guru Karshni Trust 1176011 Receipts and payments accounts For the period** 01/04/2021 31/03/2022 **To from** ## **CC16a** ## **Section A Receipts and payments** |**A1 Receipts**|**Unrestricted**
**funds**
**to the nearest**
**£**
**52,000**
**10**
**-**
**-**
**-**
**-**
**-**
**-**
**52,010**
**-**
**-**
**-**
**52,010**
**40,000**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**40,000**
**-**
**-**
**-**
**40,000**
**12,010**
**-**
**11,021**
**23,031**|**Restricted**
**funds**
**to the nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**Endowment**
**funds**
**to the nearest £**|**Total funds**
**to the nearest £**
**52,000**
**10**
**-**
**-**
**-**
**-**
**-**
**-**
**52,010**
**-**
**-**
**-**
**52,010**
**40,000**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**40,000**
**-**
**-**
**-**
**40,000**

**12,010**|**Total funds**
**to the nearest £**
**52,000**
**10**
**-**
**-**
**-**
**-**
**-**
**-**
**52,010**
**-**
**-**
**-**
**52,010**
**40,000**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**40,000**
**-**
**-**
**-**
**40,000**

**12,010**|**Last year**
**to the nearest £**| |---|---|---|---|---|---|---| |Donations,legacies andgrants|**52,000**||**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**52,000**||**68,500**| |Interest on Deposit Account|**10**|||**10**||**8**| ||**-**|||**-**||**-**| ||**-**|||**-**||**-**| ||**-**|||**-**||**-**| ||**-**|||**-**||**-**| ||**-**|||**-**||**-**| ||**-**|||**-**||**-**| |**_Sub total_**_(Gross income for_
_AR)_|**52,010**|||**52,010**||**68,508**| |||||||| |**A2 Asset and investment sales,**
**(see table).**||||||| ||**-**||**-**
**-**
**-**|**-**||| ||**-**|||**-**||**-**| |**_Sub total_**|**-**|||**-**||**-**| |**_Total receipts_**
**A3 Payments**||||||| ||||**-**|**52,010**||**68,508**| |||||||| |Cost of Charitable Activities|**40,000**||**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**40,000**||**65,500**| ||**-**|||**-**||**-**| ||**-**|||**-**||**-**| ||**-**|||**-**||**-**| ||**-**|||**-**||**-**| ||**-**|||**-**||**-**| ||**-**|||**-**||**-**| ||**-**|||**-**||**-**| ||**-**|||**-**||**-**| |**_Sub total_ **|**40,000**|||**40,000**||**65,500**| |||||||| |**A4 Asset and investment**
**purchases, (see table)**||||||| ||**-**||**-**
**-**
**-**|**-**||| ||**-**|||**-**||| |**_Sub total_ **|**-**|||**-**||**-**| |**_Total payments_**
**_Net of receipts/(payments)_**
**A5 Transfers between funds**
**A6 Cash funds last year end**
**_Cash funds this year end_**||||||| ||||**-**|**40,000**||**65,500**| |||||||| ||**12,010**|**-**|**-**|
**12,010**||**3,008**| ||**-**|**-**|**-**
**-**|**-**||**-**| ||**11,021**|**-**||**11,021**||**8,013**| ||**23,031**|**-**|**-**|**23,031**||**11,021**| CCXX R1 accounts (SS) 24/03/2023 1 ## **Section B Statement of assets and liabilities at the end of the period** |**Categories**
Signed by one or two trustees on
behalf of all the trustees
**B1 Cash funds**
**B2 Other monetary assets**
**B4 Assets retained for the**
**charity’s own use**
**B5 Liabilities**
**B3 Investment assets**|Signature
**Details**
**Details**
Deposit Account
**Details**
**Details**
**_Total cash funds_**
(agree balances with receipts and payments
account(s))
**Details**|**Unrestricted**
**funds**
**Restricted**
**funds**
**to nearest £**
**to nearest £**
**23,031**
**-**
**-**
**-**
**-**
**-**
**23,031**
**-**
OK
OK
**Unrestricted**
**funds**
**Restricted**
**funds**
**to nearest £**
**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**Fund to which**
**asset belongs**
**Cost (optional)**
**-**
**-**
**-**
**-**
**-**
**Fund to which**
**asset belongs**
**Cost (optional)**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**Fund to which**
**liability relates**
**Amount due**
**(optional)**
**-**
**-**
**-**
**-**
**-**
Print Name
Dhruv Raheja|**Endowment**
**funds**
**to nearest £**| |---|---|---|---| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||OK| ||||**Endowment**
**funds**
**to nearest £**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**Current value**
**(optional)**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**Current value**
**(optional)**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**When due**
**(optional)**| ||||| ||||| ||||| ||||| ||||| ||||| ||||Date of
approval| |||Dhruv Raheja|24/03/2023| ||||| CCXX R2 accounts (SS) 24/03/2023 2