## ## ## ## ## ## ## |Objecti|ves and acti|viti|es||| |---|---|---|---|---|---| ||||SORP reference||| |Summary|ofthe purposes|of|Para 1.17|The relief ofsickness and preservation
ofhealth|| |the charity as set out in its
governing
document||||to the poor in India, by provision offinancial
assistance for treatments
for those who are|| |||||blind or otherwise
suffer from eye-related|| |||||problems,
and to help with the provision of|| |||||facilities and equipment
for eye care.|| |Summary
activities|ofthe main
in relation to those||Para 1.17and
1.19|The collection ofdonations
from the general
public and other organisations
which are then|| |purposes|for the public|||distributed
to our beneficiary-
Tara Sansthan|| |benefit,
in particular,
the
activities,
projects or services||||Udaipr - in India, and related worthy causes
the UK.|in| |identified|in the accounts.||||| |Statement|confirming||Para 1.18||| |whether
the trustees
have||||Yes, Trustees
have had the regard to the|| |had regard to the guidance
issued
by the Charity
Commission
on public||||guidance
issued by the Charity Commission
public benefit.|on| |benefit|||||| ## ||||Our main efforts were aimed at opening the|| |---|---|---|---|---| ||||Charity
Bank Account, applying for Gift Aid|| |Summary
ofthe main
achievements
ofthe charity,
identifying
the difference the
charity's
work has made to||Para 1.20|registration
with
HMRC, publicising
our work
with the public
in Midlands
area and setting
up
ofour office at 5, Albany Road, Coventry
CV5
6JQ|| |the circumstances
of its||||| |beneficiaries
and any wider
benefits to society as a
whole.|||We also held Trust meetings
through
Zoom
periodically
and agreed on the strategy about
how we' ll reach out to donors and raise|| ||||awareness
about the charitable
we are aiaiming|| ||||to do in UK as well as in India.|| ||||We were severely restricted
by the COVID19|| ||||pandemic
in UK as well as India. Our Trustees|| ||||and volunteers
also were victims ofCOVID19|| ||||during this period but managed to survive.|| ## |Financial
review|||||||| |---|---|---|---|---|---|---|---| |Review ofthe charity's||Para 1.21|Charity's||financial|position started to show|| |financial
position at the end
ofthe period|||healthy
gradual|signs, donors started taking interest and
inflow ofdonations
started to build up.|||| |Statement
explaining
the||Para 1.22|Charity|had no other option but to keep the|||| |policy for holding reserves|||donations||in reserve because our beneficiaries||in| |stating
why they are held|||India were waiting|||to get their FCRA approval|| ||||from Indian Government||||| |Amount
of reserves
held||Para 1.22|f 14,473||||| |Reasons for holding zero||Para 1.22|NA||||| |reserves|||||||| |Details offund materially|in|Para 1.24|NA||||| |deficit|||||||| |Explanation
of any||Para 1.23|None||||| |uncertainties
about the|||||||| |charity continuing
as a going|||||||| |concern|||||||| ## |Description
of charity's||||| |---|---|---|---|---| |trusts:||||| |Type ofgoverning
document:|Para 1.25|MOU||| |for example,
trust deed,||||| |memorandum
and articles of||||| |association etc||||| |How is the charity|Para 1.25|CIO||| |constituted?||||| |for example
limited
company,||||| |unincorporated
association,||||| |CIQ||||| |Trustee selection methods|Para 1.25|We have four|Trustees that were nominated|at| |including
details of any||the beginning|offormation of CIO.|| |constitutional
provisions e.g.||||| |election to post or name of||||| |any person or body entitled||||| |to appoint one or more||||| |trustees||||| ## |Charity name|Charity name|Tara Sansthan|UK|| |---|---|---|---|---| |Other name|the|||| |chari
uses||||| |Registered|charity|11898735||| |number||||| |Charity's
principal||5, Albany Road, Coventry, West Midlands,||UK| |address||||| |mes ofthe|charity t|rustees w|ho manage th|e charity|| |---|---|---|---|---|---| ||||||Name ofperson (or| |Trustee name||Office (if|any)|Dates acted ifnot for
whole year|body) entitled to
appoint trustee (if| ||||||an
)| |Mr Davinder|Prasad|Managing|Trustee||| |Ms Manjeet|Rai|Trustee|||| |Mr Ravi Bhushan||Trustee|||| |Mr Deepesh|Mittal|Trustees|from India||| |mes and addresses|ofadvisers||| |---|---|---|---| |T pe ofadviser|Name|Address|| |Accountant|Sachdev &.Co.|5 Albany Road, Coventry,|CV5 6JQ| ## |Tara|Sansthan|UK||Charit|No|1189735|| |---|---|---|---|---|---|---|---| |||||Com|an|No CE022020|| ||||Annual|accounts for the period|||| |Period|start date||01/06/2020|||eno
en
date|i 31/03/2021| ||||||||~|~||a| |---|---|---|---|---|---|---|---|---|---|---| |||||||||||~| |~
~
~||||||||||| |||||0||||||| |Recommended
categories|||by activity|&DOI
U|Unrestricted
funds|Restricted
income
funds|Endowment
funds||Total funds|Prior year
funds| |Income (Note 3)|||||F01|F02||F03|F04|F05| |Income and endowments||from:||||||||| |Donations
and legacies||||S01|14,473||||14,473|| |Charitable
activities||||S02||||||| |Other trading
activities||||S03||||||| |Investments||||S04||||||| |Separate material
item ofincome||||S05||||||| |Other||||S06||||||| |Total||||S07|14,47||||14,473|| |Expenditure
(Notes 6)||||||||||| |Expenditure
on:||||||||||| |Raising funds||||S08||||||| |Charitable
activities||||S09||||||| |Separate material expense|item|||S10||||||| |Other||||S11||||||| |Total||||S12||||||| |Net income/(expenditure)|||before tax for|||||||| |the reporting
period||||S13|14,473||||14,473|| |Tax payable||||S14||||||| |Net income/(expenditure)|||after tax|||||||| |before investment
Net gains/(losses)
on|gains/(losses)|||S15|14,473||||14,473|| |investments||||S16||||||| |Net income/(expenditure)||||S17|14,473||||14,473|| |Extraordinary
items||||S18||||||| |Transfers
between|funds|||S19||||||| |Other recognised|gains/(losses):|||||||||| |Gains and losses on revaluation||offixed assets for the||||||||| |charity's
own use||||S20||||||| |Other gains/(losses)||||S21||||||| |Net movementin
funds||||S22|14,473||||14,473|| |Reconciliation of||||||||||| |funds:||||||||||| |Total funds brought
forward||||S23||||||| |Total funds carried|forward|||S24|14,473||||14,473|| ## ## |1.2 Going concern||| |---|---|---| |Ifthere are material uncertainties
related to events orconditions|that cast signiTicant doubt on the|| |charity's
ability to continue as a going concern, please provide
applicable", ifappropriate:|the following|details orstate "Not| |An explanation
as to those factors that||| |support the conclusion
that the charity is a|Not Applicable|| |going concern;||| |Disdosure
of any uncertainties
that make the||| |going concern
assumption
doubfful;|Not Applicable|| |Where accounts are not prepared
on a going
concern.||| |concern
basis, please disdose this fact||| |together
with the basis on which the trustees
prepared
the accounts and the reason why|Not Applicable|| |the charity is not regarded as a going||| |Note 2|||Accounting
policies||| |---|---|---|---|---|---| |2.2 INCOME|||||| |Recoqnition||of income|These are Included
in the Statement of Financial Activities (SoFA) when:||| ||||~
the charity becomes entitled to the resources;||| ||||~
it is more likely than not that the trustees
will receive the resources;||| ||||~
the monetary
value can be measured
with sufficient
reliability.||| |Offsetting|||There has been no offsetting ofassets and liabilities,
or income and expenses,
unless
required
or permitted
by the FRS 102SORP or FRS 102.||| |Grants and||donations|Grants and donations are only included
in the SoFA when the general
income
recognition
criteria are met (5.10to 5.12FRS102SORP).||| ||||In the case of performance
related grants,
income must only be recognised
to the||| ||||extent that the charity has provided
the specified goods or services as entitlement|to|| ||||the grant only occurs when the performance
related conditions are met (5.16FRS|102|| ||||SORP).||| ||||Legacies are included
in the SOFA when receipt is probable,
that is, when there has||| |Legacies|||been grant ofprobate, the executors have established
that there are sufficient assets
in
the estate and any conditions
attached to the legacy are either within the control ofthe||| ||||charity or have been met.||| |Government||grants|The charity has received government
grants
in the reporting
period||| ||||Gift Aid receivable
is included
in income when there is a valid declaration
from the||| |Tax reclaims||on|donor.
Any Gift Aid amount recovered
on a donation
is considered
to be part ofthat gift||| |donations|and gifts||and is treated as an addition to the same fund as the initial donation
unless the donor||| ||||orthe terms ofthe appeal have specified otherwise.||| |performance||related|This is only included
in the SoFA once the charity has provided
the related goods or
services or met the performance
related conditions.||| |grants|||||| |Donated goods|||Donated goods are measured
at fair value (the amount
for which the asset could be
exchanged)
unless impractical
to do so.||| ||||The cost ofany stock ofgoods donated
for distribution
to beneiiciaries
is deemed to be||| ||||the fair value ofthose gifts at the time oftheir receipt and they are recognised
on||| ||||receipt.
In the reporting
period
in which the stocks are distributed,
they are recognised||| ||||as an expense at the carrying
amount ofthe stocks at distribution.||| ||||Donated goods for resale are measured
at fair value on initial recognition,
which is|the|| ||||expected proceeds from sale less the expected costs ofsale, and recognised
in||| ||||'Income from other trading
activities'
with the corresponding
stock recognised
in the||| ||||balance sheet.
On its sale the value ofstock is charged against 'Income from other||| ||||trading
activities' and the proceeds from sale are also recognised as 'Income from||| ||||other trading activities'.||| ||||Goods donated
for on-going use by the charity are recognised as tangible
fixed assets||| ||||and included
in the SoFAas incoming
resources when receivable.||| ||||Gifts in kind for use by the charity are included
in the SoFAas income from donations||| ||||when receivable.||| |Donated services and|||Donated services and facilities are included
in the SOFA when received at the value of||| |facilities|||the gift to the charity provided
the value ofthe gift can be measured
reliably.||| ||||Donated services and facilities that are consumed
immediately
are recognised as||| ||||income with an equivalent
amount
recognised as an expense under the appropriate||| ||||heading
in the SOFA.||| |Support costs|||The charity has incurred
expenditure
on support costs.||| |Volunteer|help||The value ofany voluntary
help received is not included
in the accounts
but is
described
in the trustees'
annual
report.||| |Income from||interest,|This is included
in the accounts when receipt is probable and the amount
receivable||| |Yes*|No*|N/a*| |---|---|---| |Yes*|No*|N/a*| |Yes*|No*|N/a*| |Yes*|No*|N/a*| |Yes"|No*|N/a*| |Yes"|No*|N/a*| |Yes*|No*|N/a*| |Yes*|No*|N/a*| |yes"|No|N/a"| |Yes*|No*|N/a*| |Yes"|No*|N/a*| |Yes*|No*|N/a*| |Yes*|No*|N/a*| |Yes*
j|No*
j|N/a*| |Yes*|No*|N/a*| |Yes*|No*|N/a*| |Yes|No*|N/a*| |Yes"|No*|N/a*| ## ||||||||| |---|---|---|---|---|---|---|---| |royalties an|d|dividends|can be measured
reliably.|||V|v'| |Income from
subscriptions||membership|Membership
subscriptions
received
in the nature ofa gift are recognised
in Donations
and Legacies.||Yes*|No*|N/a*| ||||Membership
subscriptions
which gives a member the right to buy services or other||Yes*|No*|N/a*| ||||benefits are recognised as income earned
from the provision
ofgoods and services|as|||| ||||income from charitable
activities.||||| |Settlement
claims|ofinsurance||Insurance
claims are only included
in the SoFA when the general
income recognition
criteria are met (5.10to 5.12FRS102SORP) and are included as an item ofother
income in the SoFA.||Yes*|No*|N/a*| |Investment
losses|gains and||This includes any realised or unrealised
gains or losses on the sale ofinvestments
and
any gain or loss resulting
from revaluing
investments
to market value at the end ofthe||Yes*|No"|N/a*| ||||year.||||| |2.3 EXPENDITURE|||AND LIABILITIES||||| |Liability recognition|||Liabilities are recognised
where
it is more likely than not that there is a legal or
constructive
obligation
committing
the charity to pay out resources and the amount|of|Yes*|No*|N/a*| ||||the obligation
can be measured
with reasonable
certainty.||||| |Governance
costs||and support|Support costs have been allocated between
governance
costs and other support.
Governance
costs comprise
all costs involving
public accountability
ofthe charity and||Yes*|No*|N/a*| ||||its compliance
with regulation
and good practice.||||| ||||Support costs include central functions
and have been allocated to activity cost||||| ||||categories on a basis consistent
with the use ofresources,
eg allocating
property costs||Yes*|No*|N/a*| ||||by floor areas, or per capita, staff costs by the time spent and other costs by their||||| ||||usage.||||| |Grants with|performance||Where the charity gives a grant with conditions
for its payment
being a specific level of||||| |conditions|||service or output to be provided,
such grants are only recognised
in the SoFA once|the|Yes"|No*|N/a*| ||||recipient ofthe grant has provided
the specified service or output.||||| |Grants payable without
performance
conditions|||Where there are no conditions
attaching
to the grant that enables the donor charity
realistically
avoid the commitment,
a liability for the full funding
obligation
must be|to|Yes*|No*|N/a*| ||||recognised.||||| |Redundancy||cost|The charity made no redundancy
payments
during the reporting
period.||Yes*|No*|N/a*| |Deferred income|||No material
item ofdeferred
income has been included
in the accounts.||Yes*|No*|N/a*| |Creditors|||The charity has creditors which are measured
at settlement
amounts
less any trade
discounts||Yes*|No*|N/a*
v'| |Provisions for liabilities|||A liability is measured
on recognition at its historical cost and then subsequently
measured
at the best estimate ofthe amount
required
to settle the obligation at the||Yes*|No*|N/a*| ||||reporting
date||||| |Basic financial
instruments|||The charity accounts for basic financial
instruments
on initial recognition as per
paragraph
10.7FRS102SORP. Subsequent
measurement
is as per paragraphs
11.17
to 11.19,FRS102SORP.||Yes"|No*|N/a*| |2.4ASSETS|||||||| |Tangible fixed assets for|||These are capitalised
ifthey can be used for more than one year||||| |use by charity|||||Yes*|No*|N/a*| ||||They are valued at cost.||||| ||||The depreciation
rates and methods
used are disclosed
in note 14.||||| |Intangible
fixed assets|||The charity has intangible
fixed assets, that is, non-monetary
assets that do not have
physical substance
but are identifiable
and are controlled
by the charity through
custody||Yes*|No*|N/a*| ||||or legal rights.
The amortisation
rates and methods
used are disclosed
in note 15.||||| ||||They are valued at cost.||Yes*|No*|N/a*| |Heritage assets|||The charity has heritage assets, that is, non-monetary
assets with historic, artistic,
scientific, technological,
geophysical
or environmental
qualities that are held
and
maintained
principally
for their contribution
to knowledge
and culture.
The depreciation||Yes*|No*|N/a*| ||||rates and methods
used as disclosed
in note 16.||||| ||||||Yes*|No*|N/a*| ||||They are valued at cost.||||| ||||Fixed asset investments
in quoted shares, traded bonds and similar investments
are||||| |Investments|||valued at initially at cost and subsequently
at fair value (their market value) at the year
end.
The same treatment
is applied to unlisted
investments
unless fair value cannot be||Yes*|No*|N/a*| ||||measured
reliably
in which case it is measured
at cost less impairment.||||| ||Investments
held for resale or pending
their sale and cash and cash equivalents
with a|Yes*|No*|N/a*| |---|---|---|---|---| ||maturity
date ofless than
1 year are treated as current asset investments|||| |Stocks and work in|Stocks held for sale as part of non-charitable
trade are measured
at the lower or cost or|Yes*|No*|N/a*| |progress|net realisable value.|v'||| ||Goods or services provided as part ofa charitable
activity are measured
at net|Yes*|No*|N/a*| ||realisable
value based on the service potential
provided
by items ofstock.|||| ||Work in progress
is valued at cost less any foreseeable
loss that is likely to occur on|Yes*|No*|N/a*| ||the contract.|||| ||Debtors (including
trade debtors and loans receivable) are measured
on initial|||| |Debtors|recognition
at settlement
amount
after any trade discounts
or amount advanced
by the|Yes*|No*|N/a*| ||charity.
Subsequently,
they are measured
at the cash or other consideration
expected
to be received.||V|v'| |Current asset|The charity has investments
which
it holds for resale or pending
their sale and cash
and cash equivalents
with a maturity
date less than one year. These include cash on|Yes*|No*|N/a*| |investments|deposit and cash equivalents
with a maturity
ofloss than one year held for investment||v'|| ||purposes
rather than to meet short-term
cash commitments
as they fall due.|||| |||Yes*|No*|N/a*| ||They are valued at fair value except where they qualify as basic financial
instruments.|||| ||||||||||~||~|||~|||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Note 3||||Income|||||||||||||||| |||||||||||||||||Restricted|||| |||||Analysis ofincome|||||||||||Unrestricted
funds|income
funds|Endowment
funds|Total funds|Prior year| |Donations||Donations||and|ifts||||||||||14,473|||14,473|| |and legacies:||Gift Aid|||||||||||||||||| |||Le acies|||||||||||||||||| |||General grants provided||||||by government/other|||||||||||| |||h|||||||||||||||||| |||Membership
subscriptions|||||||and sponsorships||||||||||| |||||I||n|||||||||||||| |||Donated||oods|facilities|||and||services|||||||||| |||Other|||||||||||||||||| |||||||||||||||Total|14,473|||14,473|| |Charitable|||||||||||||||||||| |activities:|||||||||||||||||||| |||Other|||||||||||||||||| |||||||||||||||Total|||||| |Other trading|||||||||||||||||||| |activities:|||||||||||||||||||| |||Other|||||||||||||||||| |||||||||||||||Total|||||| |Income from||Interest income|||||||||||||||||| |investments:||Dividend|income||||||||||||||||| |||Rental and||leasin||income|||||||||||||| |||Other|||||||||||||||||| |||||||||||||||Total|||||| |Separate|||||||||||||||||||| |material
item|||||||||||||||||||| |ofincome|||||||||||||||||||| ||||||||||||||Total||||||| |Other:||Conversion||ofendowment|||||funds||into|income|||||||| |||Gain on disposal|||of|a tangible||||fixed asset||||held|||||| |||||wn|||||||||||||||| |||Gain on disposal|||of|a programme|||||related||||||||| |||inv|||||||||||||||||| |||Royalties|from the exploitation|||||||of|intellectual||||||||| |||r|i|h|||||||||||||||| |||Other|||||||||||||||||| ||||||||||||||Total||||||| |TOTAL INCOME|||||||||||||||14473|||14473|| |Other information:|||||||||||||||||||| |All income in the prior year was unrestricted
provide description
and amounts)|||||||||except for:||||(please||||Not Applicable||| |Where any endowment
fund is converted
into income
in the
reporting
period, please give the reason for the conversion.|||||||||||||||||Not Applicable||| |Within the income items above the following|||||||||items||are||||||||| |material: (please||disclose|the nature,|||amount and|||||any|prior|||||Not Applicable||| |year amounts)|||||||||||||||||||| |Where sums originally
denominated||||||in foreign||||currency|||have||||||| |been included
in income, explain the basis on which those
sums have been translated
into sterling (orthe currency
in|||||||||||||||||Not Applicable||| |which the accounts are drawn
up).|||||||||||||||||||| ## |Note|24
Cash at bank and|in hand||||| |---|---|---|---|---|---|---| ||||||This year|Last year| |Short
Short|term cash investments
term deposits|(less than 3months|maturity|date)||| |Cash|at bank and on hand||||14,473|| |Other||||||| |Total|||||||