## **Trustees’ annual report (including Directors’ report) for the period** **From: 1[st] April, 2023 Period start date To: Period end date 31[st] March, 2024 Charity name: Tara Sansthan UK** **Charity registration number: 1189735** ## **Company number:** ## **Objectives and activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|**The objectives of the CIO are:**
**the relief of sickness and preservation of**
**health to the poor in India by provision of**
**financial assistance for the provision of**
**treatment 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.**
**We have also included work on raising**
**awareness about Health & Wellness, eye**
**health of elderly and vulnerable in our**
**local communities in UK. We also work**
**with young people and connect them**
**with our environment and also inspire**
**them to take pride in their traditional and**
**cultural heritage.**| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.|Para 1.17 and
1.19|**Work of CIO suffered during COVID19**
**pandemic and it was made worse by cost**
**of living crisis that followed, caused as a**
**result of multiple factors – both local as**
**well as global. Global economic situation**
**was affected by Ukraine war that resulted**
**in slow down of global economies and**
**rising costs of fuel and food affected the**
**local economy. Our donations were badly**
**affected, and we had to close our**
**Leicester office because the cost of**
**running the office was more than the**
**donations being received. This affected**
**our ability to send funds to our Indian**
**Charities.**
**We had to return the Card machine that**
**was rented from Barclays bank because**
**of lack of use. We had to abandon the**
**services of Branch manager at Leicester**
**office to save costs.**| |||**However, Trustees discussed the way**
**forward and we increased our work**
**through voluntary sector in UK and held**
**Health & Wellness workshops for elderly**
**and vulnerable in our local communities.**
**We engaged NHS Trust Coventry &**
**Warwickshire and held workshops to**
**raise awareness about diabetes, Mental**
**Wellbeing and eye health. We held eye**
**camps in Coventry that were appreciated**
**by people of local communities. We also**
**teamed with BOPA(British Organisation**
**for People of Asian Origin) and**
**developed a community Green space at**
**Coventry Canal Basin and called it Peace**
**Garden. This community hub is used for**
**promoting Health and Wellbeing of**
**Elderly and vulnerable members of local**
**community.**
**We also engaged young people and**
**inspired them to do voluntary work on**
**the Peace Garden which they enjoy. We**
**organised community cultural events that**
**gave opportunities for members of Local**
**communities especially youth to take part**
**in performances. This helps us to**
**promote cultural heritage using music,**
**dances and food from different parts of**
**the world.**
**We held Yoga, meditation and music**
**sessions in Peace Garden connecting**
**people suffering mental health issues**
**with nature in Canal Basin Peace Garden.**
**These initiatives are helping our charity**
**to connect with people in our local**
**community and our donations are going**
**up and showing a healthy trend.**
**We invested time and financial resources**
**to develop TSUK profile in local**
**communities and this effort is showing**
**good results and volunteers are happy.**
**We have purchased gardening equipment**
**that volunteers use to maintain Peace**
**Gaden and they are happy to give us their**
**voluntary help - people from all ages**
**especially elderly and young working**
**together.**
.| |---|---|---| |Statement confirming
whether the trustees have
had regard to the guidance|Para 1.18|**Yes, Trustees have had the regard to the**
**guidance issued by the Charity**
**Commission on public benefit**| issued by the Charity Commission on public benefit ## **Additional information (optional)** ## You may choose to include further statements where relevant about: SORP reference **NA** Para 1.38 Policy on grant making **NA** Para 1.38 Policy on social investment including program related investment **NA** Para 1.38 Contribution made by volunteers **NA** Other ## **Achievements and performance** |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|TSUK was founded to enable members of
local community to take part in serving
people in need and in this term our
emphasis changed from overseas to local
communities.
We continued to work with other
organisations, in particular BOPA (British
Organisation for People of Asian-origin),
Coventry Mercia Club and Rotary Club who
also undertake similar charitable work in UK
especially holding eye camps for local
community. Large sections of poor
communities in local communities need help
with checks of eye health as it is not covered
by NHS. There is a section that includes
refugees and asylum seekers who have no
access to NHS. Also weaker sections of
community cannot afford to eat balanced
health food and have health & Wellness
issues. We have started holding eye camps| |---|---|---| in UK local communities and these are cost effective as voluntary help from Health professional is available through Rotary Clubs and BOPA. Also workshops are held at Wellness Junction with the help of NHS UHCW to raise awareness about issues like Cancer, heart problems, mental health. We have also started to hold open air Health & Wellness workshops at Peace Garden and people from vulnerable sections of community find these sessions therapeutic. Elderly people and youth from deprived inner city areas were the main beneficiaries of our new projects. We organised Cultural events that brought youth from different communities together on one platform and inspired them to take pride in their cultural heritage through music, dances and food. **Additional information (optional)** You may choose to include further statements where relevant about: **NA** Para 1.41 Achievements against objectives set **NA** Para 1.41 Performance of fundraising activities against objectives set **NA** Para 1.41 Investment performance against objectives **NA** Other ## **Financial review** |Review of the charity’s
financial position at the end
of the period|Para 1.21|**Charity’s financial position continues to**
**be affected by Cost of Living crisis in UK**
**and more emphasis is now on voluntary**
**contributions from local communities**
**and we have started to get help from**
**similar minded charitable groups. We**
**were able to attract local donors who like**
**to donate funds for helping local causes**| |---|---|---| |||**and it is likely to improve our financial**
**situation in the next term.**| |---|---|---| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|**We are holding only sufficient funds in**
**reserve so that operational overheads are**
**taken care of. Funds are sent to Tara**
**Sansthan Udaipur periodically whenever**
**Trustees feel that financial situation**
**allows us.**| |Amount of reserves held|Para 1.22|**£ 5000 plus**| |Reasons for holding zero
reserves|Para 1.22|**NA**| |Details of fund materially in
deficit|Para 1.24|**NA**| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|**None**| ## **Additional information (optional)** You may choose to include further statements where relevant about: Para 1.47 The charity’s principal sources of funds (including any fundraising) Para 1.46 Investment policy and objectives including any social investment policy adopted Para 1.46 A description of the principal risks facing the charity Other ## **Structure, governance and management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document:
for example,trust deed,
memorandum and articles of
association etc|Para 1.25|**MOU**| |How is the charity
constituted?|Para 1.25|**CIO**| |for example limited company,
unincorporated association,
CIO||| |---|---|---| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|**We had four Trustees that were**
**nominated at the beginning of formation**
**of CIO. One Trustee resigned due to**
**personal reasons and we have appointed**
**Councillor Ramesh Mohan Lal Srivsatava**
**to fill this vacancy in AGM held on 31st**
**August 2023. Mr Deepesh Mittal Trustee**
**from India dropped out, we were asked**
**by Barclays Bank to ensure that he fills in**
**the form and become a signatory on**
**TSUK Bank Account, Mr Mistry did not**
**feel comfortable in becoming a signatory**
**on a UK bank account because it could**
**affect his charity in Udaipur. Therefore**
**he chose to opt out. We have three**
**Trustees now, Mr Davinder Prasad, Mr**
**Ravi Bhushan and Councillor Ramesh**
**Mohan Lal Srivastava.**| |||| ## **Additional information (optional)** You may choose to include further statements where relevant about: Para 1.51 Policies and procedures adopted for the induction and training of trustees Para 1.51 The charity’s organisational structure and any wider network with which the charity works Para 1.51 Relationship with any related parties Other ## **Reference and administrative details** |Charity name|**Tara Sansthan UK**| |---|---| |Other name the charity uses|| |Registered charity number|**11898735**| |Charity’s principal address|**5, Albany Road, Coventry, West Midlands, Coventry UK**| ## **Names of the charity trustees who manage the charity** |1
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3
4
5
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20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year **|**Name of person (or body) entitled**
**to appoint trustee (ifany)**| |---|---|---|---|---| ||Mr Davinder
Prasad|**Managing Trustee**|**First Trustee**|| ||Mr Ravi Bhushan|**Trustee**|**First Trustee**|| ||Councillor Ramesh
Mohan Lal
Srivastava|**Trustee**|**31-08-23**|| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| – Corporate trustees names of the directors at the date the report was approved **Director name** Name of trustees holding title to property belonging to the charity **Trustee name Dates acted if not for whole year** ## **Funds held as custodian trustees on behalf of others** Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets ## **Additional information (optional)** ## **Names and addresses of advisers (optional information)** **Type of Name Address adviser Name of chief executive or names of senior staff members (optional information)** ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details ## **Other optional information** ## **Declarations** **The company has taken advantage of the small companies’ exemption in preparing the report above.** **The trustees declare that they have approved the trustees’ report (including directors’ report) above.** **Signed on behalf of the charity’s trustees/directors** **Signature(s) Full name(s) Mr Davinder Prasad Position (for example Managing Trustee Secretary, Chair, etc) Date 12-01-2024** Chsrily Trio Company INO 1189735 CE022020 Tara Sansth¢in UK Annual accounts for the To eriod Period stsrt date Period end date 0110412023 3110312024 Section A Statement of financial activities (including summary income and expenditure account) Restricted income funds Un￿StrIcted funds Endowment funds Recommended cats9orie5 by actSvlty Prior year funds Totsl funds Income {Note 31 F01 F02 F03 F04 F05 Income and endowments from." $01 1,063 28,942 CkFT4We athwi Othtriradiry Investmènts Sep8rab mai*a itern of iroy Other S02 S05 Total Expenditure {Notos 61 S07 1,063 28,942 Expendiiure on: Ra&n9 fU￿a Chatitsue aCti￿ltieS 7.667 7,667 8,407 12,692 S8p8r¥te rnalwial expen59 it8rn S10 Total S12 7,667 21.099 Net Incomellexpenditurel before tax for the reporting period S13 6,604 6,604 Tax paYa￿e S14 Nel incomel{expenditure) after tax before investment gain$l{lossesl S15 6,604 6.604 Nel gainslllossesl on Investrnents S16 Net in¢ornel{expenditure) Extraordinary items Transfers be￿een funds Other recognised gain$l{10ssgsP: Gaffts and bgses thi revaluatthi offixed *$86tsftri eharity's Ovén use 0￿￿981n*(b$sesI Net movement In funds S17 6,604 6,604 7,843 S18 S19 S20 S21 $22 6,604 6,604 7,843 Re￿ncIliation of funds.. Tolal funds brou9hlbrwa 16,623 10,019 16,623 10,019 8.780 16,623 Total funds canied forward 24 Tara Sansthan UK Charity Mo ¢omD3nV 1189735 CE022020 Section B Balance sheet Unre5kncted inCort￿ EndowThwtt Totsi this Total Fast fund¥ fund$ Jnds year Fixed assets Intangible assets rangible assets Heritage assets Investsnertts F01 F02 F03 F04 F05 (Note 151 INote 141 (Note 161 {Note 171 Tot&lfixeda&sets B01 BW Current assets Stocks (Note 181 Debtois (Note 191 Investments (Nots 17AI Cash at bank and in hand {Note 241 Totsl ¢unentassets 10,019 10.019 10,019 10,019 16.623 16.623 Crnditors: amounts fallin9 due within one year (Note 201 Net currentass•ts4liabiliiies) 812 10.079 10019 16.623 Totalassets less cunwtliabilitses 813 10,019 10,019 16.623 Creditors: amounts falling due after one ye3r INote 20} Provisions for liabilities B14 B15 Totslnel assets orliabilities 6?6 10,019 10,019 16,623 Funds of the Charity Endowmentfunds (Note 271 Restricted income funds INoto 2n UnrestrKted fun Revaluation r+58rve Fair value ￿er¥* B17 B18 B19 B21 Totalfund8 The company was ent)Iled to axemption fmm audftunders4TT of ttse CompaniesAct2006 rel8tlnglosmaM companie& The rnernbe￿ have notrequlredthe ¢ompanyto obtsin an auditin 8¢¢ordan¢e with seclion 476 of the Companies Aet 2006. The dire¢tors ac*nowledp theIr￿pOnsibl1￿ [Or¢tyTrp￿n9 with the requirements ofthe Companies Ad respect to accounting records and th¢p￿a￿l0￿ ofaccount& These accounts IM¥e bÈen pfvpaTrdin acconkn with the pmvlslons applicable lo $m?Il¢ompani•s $utsie¢t to the small companies regime and a¢¢ortlan¢e wilh FRS102 SORP. S￿￿d by one erbvo trusteesldired(xs on beharf of all the Iw5teesldirectors Date of approval ddlmm prtnt Name Davinder Prasad JP 0910112025 Section C Notes to the accounts Note 1 Basls of preparation Thls section should bo completedby all ch8ritles. 1.1 Basis of accounting These accounts have been prepared under the historical cost convention with items recognised at cost or Iransaetion value unless otherwise stated in the relevant nolels) to these accounts. The accounts have been prepared in accordance wth.. the Statement of Recommended Practice.. Accounting and Reporting by Charithes preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) i55ued on 16 July2014 and with the Charities Act 2011. The charity Constitutes a public benefit entity as defined by FRS 102." 1.2 Going concern ff there are material uncertalntles related to events or conditions that eastsignificant doubt on the charitys ability to continue as a going concem, please pmvide the following details orstate "Not applicable" rfappropriats." An explanation as to those factors that support the conclusion that the charity is a going COn￿m,. Disclosure of any uncertainties that make the going concem assumpts'on doubtful-, Not Applicable NotApplicable Where accounts are not prepared on a going concem basis, please disclose this fact together with the basis on wh'"ch the trustees prepared the accounts and the reason why the charity is not regarded as a going concem. Not Applicable 1.3 Change of accounting policy The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note 2.2. Yes" -Tick as appropriate No. Please disclose.. (ff) the nature of the change In accounting policy.. NotApplicablg (li) thg réasons why applylng the new a¢¢ountlng policy provides more reli8ble and more relevant information," and NotApplie•b (111) the amount of the adjustmont for each Ilne affected in the ¢Uffent perlod. each priorperiodpresentod and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP. NotApplle*b 1.4 Changes to accounting estimates No changes to accounting estimates have occurred in the reporbng period13.46 FRS102 SORP). Yes" No" -Tick a$ appropri8t8 Please disclose.. (i) tho natur• of any chang•s," NotAppllcab (li) the effe￿ of the change on income and expénsé or assets and liabiTlities for the currentperiod," and NotApplffe•b (111) where practlcable. the effect of the change In one or moro future periods. NotAppllcab 1.5 Material prior year errors No material prior ear error have been identified in the reporting period13.47 FRS102 SORPI. Yes" No. -Tick as appropriate Please discloso.. (i) the nature of the priorperiod error.. NotApplicab (11) for each prlor perlodpresented In the accounts, the amount of the correctlon for each account line item affected.. and NotApplle&bl8 (ITii) the amount of the correction at the beginning of the earliestpriorperiodpreséntèd ITn the accounts. NotAppliTcable Section C Notes tc> the accounts Iconti Note 2 2.2 INCOME A¢counting policies Recogni￿0￿ ol itheorn• These are incknled in th• StSt•m@nt of Finan(i#l ISOFAI whon.. thè thatty become5 enltled 10 the resourTr5". 1$ rnore likety Ihan notthal the trnSte￿ VMII receive the reswrces.. trE rnonetary value can be measured Sufficient r8liabAity. No" Nla" There has no oftsetbng of assets and liabl¥l&s, orin(x)me and exper￿. ￿n￿sS raqu*ed or ￿rMitted by the FRS 1￿2 SORP or FRS 102. Yes" Nla. Grants and donations Grants and drrfwbor6 are only Included in the SoFAthÈn the general irKome reco9nilw)n (xitetia are rnet15.10to 5.12 FRS102 SORPI- No" In ts case of perfom)ani% tEbted grJrts. Income must ooly b8 recogrused toth& 8kt8nt thatth& ts￿rity has prthrided the speryfi&J goods or serwKes as entit￿Men1t0 grani only ocujts Ih2 performanrE reL4ted Co￿￿on5 are met15.16 FRS 102 SORPI. Yes" No" Nla" Legaoes are included in Ihè SOFAwhen reixipl is probable. that i%. when there ha$ been grant of probate, the executors have established that Ihere are sulfic*nl assets in estate aTh$ any condffjons attached to kgaGy ore eithervAttMn ctytrol ol th8 c*8rity or have teen met. Legacks Yes. No" Nl8' d￿rity ha$ re¢eNed g¢wemment grants in the reporbrg period Ye5. No" Nla. Glft Aid re¢¥￿8b￿ ss induded in inc¢mÈ when Ihère is a va￿d declaration frorn IhÈ donor. Any GrftA￿ Èmount recovered on a donation 15 U}ns￿e[￿l to be part of that 9rf1 and is treated as an add￿On to same fund as the inthal donation unle$5 ttie donor ￿the tern￿ oflh8 appeal havè speLified othe¥￿Se. Tax reclaims on donaty.ons and gtfts Yes" No" Wa" Contrac￿al Income This is only I￿uded w) Ihè SOFA once tho d*rity has provKled tha rdat8d goods or performantè related seM(*s or met the perfom8n(* related tonditions. g￿nts Yes- No" Nla" Yes. No" a" Donated goods are measured atfrdir value (the amount forwhith the asset be exthangedl unless inpractKal to do so. The cost of any stock of g0(xJ5 donated for distributvJn tu beneficiaries 1% deemed to be the fair value of Ihose gifts al the titne of their receipt and they are recognised on re￿ipt. In the reportuvJ perE(Kl in whiGh the 5to(*s ate distribuled, ltrw are recogni88d as an e￿e￿e alt￿ carrying amwnt of Ihe stoths at disknbution. Yes. No" Nla. C&)nated goods for resa* are rneasured al fair vaKJe on initHI recognthon. is the expecled proceeds from sale expected costs of sa￿. and recoynised in 'Income from other IRdir9 a¢tiwUes' vhlh the corresponding stock reGQgnised in the b8￿nCe sl*81. On its sale the value of stoc* is tharged agam5t'lnr4rne frDm olhef trading actNiknes' and the proceeds from sale are atso recognised as'lni*me from olherttadwvj ac*vibes'. Yes" Nla" Goods donateil f￿ Dn-goin9 use by charity are Tecognised as tang￿￿ frxèd asse and included In the SOFA as intt)ming resources when receivable. Nla- I￿5 in kind for ￿e by charity are inrauded m the StsFAa$ incorwd from donauor en [er*ivab￿. Yes. No. Nl8" Donated ser¥i¢ts and Donated semces and faolffjes are indud&l in the SOFAwh*) rec*i¥ed at the valje of the grfl lo the d*rity provvjed the value otthe gfft on be measured rel&ibty. Yes. No. Nla. Donated Servi￿ ar* tsial* that are consumed immediatsly are recoyni8ed as Yas. No. W8. incorne wth an equ￿8￿nI 8moLV)t recogni8ao as an exwsa unaertne approthate headiny in Ihe SOFA. $ypport The c*arity has ITr￿￿d expenditure on support costs. Yes" No" Nla. Yes. No. Nla" Voluntogr h*lp The value of any voluntary hdp r8caNed 18 not induded in the accounts but is desrribed in the trustses. annual report. Incorne from Int•r•ts royalt18¥ and dlvldond¥ Thts is induded in the accounts racaipl Ss probable and th8 amount recava￿e Can be measured relK8bly. Yès. No. Incom8 from mvmbershlp Membership subscriptions ￿CeiVed in the nglure of a grft are rKounised in Oon*ions iubsGriptionJ and LegaG￿5. Ye5" No. Nl2' Membership subS￿lPt1on5 vlhich gives a rnember Ihe right to buy semtes or Other benefits afft recognisÈd as income eamed from thè provision of goods and Servicés a& income from tharitsble activil*S. Ye5. No. Mla. Sottiomènt of In8urnn cl•lm8 lasurance daims are only indL¥Jed in the SoFAwhen the general Ncome recognth c*ieria mei15.10 10 5.12 FRS102 SORPI are Included as an item of other Income in the SOFA. Yes" No. Inv08tmènt galrtt and IoB808 Trls Snckndes any realL8ed or unreallsad gaSns or losse8 on the sale of Investments aThY any gain or loss rnsuhiNJ from revaluino investments lo martel valw al the end of the year. Yes" No. 2.3 EXPENDITURE AND LIABILITIES LK4bilibes are recogni5ed where it 15 more likely Ihan not that Iherp is a legal or I￿nS1￿Cl￿e obl￿atIon committing the charity lo pay out resourG8s arxl Ihe amouni of Ihtr obluaiiDn can be measured reaSOna￿t cértainly. Ll•blllty ￿99n111￿￿ Yes" Gov•rnanc• and tsupport Support C051s have been allocated betsten governantr cosls and other supwrt. Govemance costs comprise all costs involving publi¢ accountability of the chanty and its complianc* with regulation and gODd practi￿. Support cosi$ include central functions and have been allocated 10 activity ¢osi alegorp$ on 3 basis cor6istenl ¥Alh the use of resources. eg allocating property cos15 by lloor area5, or per capita, staff costs by the time spent and i)Ihpr costs by ththr U8agè. Grants wmh p•rfomMnce Where the thatity gives a grant knilh corKJitions for its payment being è SPPGthc levd of ¢ondStfions Se￿1￿ or oulputto b2 provided, such grants are only recognised in the SOFA On￿ the rett￿ent of the yrant has provided the 5wxfied servKX or output. Yes. Nla" Ye$" No. Yes. Nla. Grants payabl• wltho Where there are no coNlitions atta¢hing to the grani thai Ènables donor charity 10 perfom)an¢e condltlons realislicalty avoid the commitment, a liability for Ihe knll fvnding obligalion mu51 be recognised. Yes" No. Nla. Rgdynd•ncy ¢o¥t The d)arity made no redundanGy paymenis duriNJ th& reporting period. Yes" No. Nla. D8forrnd Incomo No material itern of defetred intome has ir*Judèd in Ihe accounts. Yes" No. Nla. ¢redltor8 thanty has uedrtors which are measured al $ettlefflenl amounts le$5 any trade disr￿Unts Yes" No. Nla. A liaknlity is measured on reccgnthon al its historical cost and Subsequent Prov18lot￿ for l￿bIl￿￿ nEaSU￿ at the best estimate of Ihe amount required lo settle Ihe obligatsm althe reporting dale The charity accounts for basic finanual instruments on initial recognition a5 ppr paragraph 10 7 FRS102 SORP Subsequent measurement is as paragraphs 11.17 to 11.19. FRS102 SORP Yes. No. Mla. B•sl¢ fin•n¢l•l o￿trum$m1* Yes" No" Wa. 2.4 ASSETS Tanqlblo flxed a8Mt¥ for Trsa ar& capllallsed Iftsy can b8 used for m￿8 than one ye8r by charlty Yes" No" a. Th8y are valwd al cost. The dèpre¢Ation ratè$ a￿1 methods used a￿ dtsclo8ed in note 14. The tharity has intaNjIb￿ fixed assets. that is. non-monet8ry assets that do rnt have Ph￿Cal substan* but a￿ identifiabte and are cwtrolled by charity throLKJh fJJSt￿Y or ￿gaI rights. Th8 amoftysaiion rates and methods used aro disd05ed In not? Intangible flxed assets Yes" No- They are valued at ¢o$t Yes. IW8' The tharlty has h•*age assets that Is. nrTrmonetary assets h￿thr￿, artis scientific. technologKal. geophysical or wronmentsl quakties that ate held and Mainlain￿ prinopally for theirconthbutiw to knoN%*dye and cufturè. The depre&*on rates arrts methods used as disck)sed in note 16. Yes. No. Heritsge assets Nla. Yes- No" Nla" They are valu&Y at cost Fixed assei Investments in quoted shares, irnded bonds and slmilar investments are valued ai inffjally at cost and subsequentty al fair value Ilhejr market value) at Ihe year )d. TrE same Ireatrnent is applied to unlisted inveS￿entS unless fair value ￿nn0t be measured r￿la￿Y In vthich rase it is rneasur￿ at cost kss impairment. Yes" lnvesbments hekl for resa￿ or pending theirs8k Gash equlva￿¢)ts wth 8 malufity dats of kss than 1 yEar are treated as current asset investm2rts Yes" No" stocks and WO￿ i progress stocks hehj forsak as part of nOTrCharitsb￿ trade are measured 8tthe ￿wer￿r cost or net re3lWab￿ value. Goods orservKes prowded a5 part ofa charitswe aGtivty are me8sured at r￿t real￿able value based on the ser¥Ke polentsai provided by items of stotsk. Yes. No" Mla" W(Kk in wJgress is valL*d at C05t less any foreseeabk1055 that is to ocur on Yes" Wa" Detytors linclthskng trade debtors aTrJ receNaNei are me8swed w nthal recognrfron at settiernenl amount after any trade discounts or amount advan￿ by the dwrily. Subsequerfy. they are mtasured at the cash Oroiher￿r￿lderation expe&ed to be received. The charty ha5 invesimenls ¥Jhth it holds forres81e or pending thèir Sa￿ cash arKI Izsh equNakniS￿th a maturty dale ￿$$ than one year. These In￿L￿e cash on deposit arKI cash eoui¥aknls Vdith a maturity of loss th8n one year hell for investrr*nt purpose5 ratherthan to meet short4eym <*&l) ts)mmitments as tr*y fall due. Yes. No. Nla" Debtorg Yes- No" Nl8' CurrentasS¢t Yes" Nla" y arp valuEd atfaff valueex￿pIyfr￿re Ihey qualfy as b8slc Thn8nc441 ir￿luments. POU¢IES ADOPTED ADD￿lONAL TO OR DIFFERENT FROM THOSE ABOVE Section C Notes to the accounts (cont) Note 3 Income Restricted Unrestrlcted in¢ome Endowm8nt funds fund funds Analysis of income Total funds Prioryear Donations and legacies.. Donations and Gift Aid acies General grants provided by govemmentlother charities Membership subscriptions and sponsorships which are in Substan￿ donations 1,063 1,063 17,693 11,249 Donated Other oods, facilities and servi Total 1,063 1,063 28,942 Charitable activities: Other Total Other trading activities: Other Total Income from investments: Interest income Dividend income Rental and leasin Other income Total Separate material item of income Total Other: Conversion of endowment funds into income Gain on disposal of a tangible fixed asset held for chari 's own use Gain on disposal of a programme related investment Royalties from the exploitation of intellectual ro hts Other Totsl TOTAL INCOME Other information: All income in the prior year was unre$trictgd gxcept for: Iploasg prov4do dgscription and amounts) Not Appli¢able Where any endowment fund18 convert8d Into Income In th• reporting perlod. please give the reason for the conversion. Not Applicable Within tha incom• itèms abov• th• following it•ms ar• materlal: (please dl8c108e the nature. amount and any prlor year amounts) Not Appllcable Whgre sums originally donominated in foreign currency have been included in income, explain the basis on which thoso sums have been translated into sterling lor thè currèncy in whlch the accounts are drawn up). Not Appllc8ble Section C Notes to the accounts (cont> Note 6 Expenditure Restricted Unrestricted Income fund$ fund$ Analysis of expenditure En(lowment funds Total fvnds Prioryear Expenditure on raising funds: Incurred seeking donations Incurred seeking legacies Incurred seeking grants Operating membership schemes and social lotteries Staging fundraising events 3,794 3,794 Fundraising agents Operating charity shops Operating a trading company undertaking non-charitable trading activi Advertising, marketing, direct mail and ublici start up costs incurred in generating new source of future income 100 100 1,550 Database development costs Other trading activities Investment administration costs 404 404 933 Rent collection, property repairs and maintenance charges 3,369 3,369 5,924 Total expenditure on raising funds 7,667 7,667 8,407 Expenditu￿ on charitable activities Donations to Tara Sansthan Udaipur Donations to UK Charities 12,136 556 Total expenaiture on charitable activities 12,692 Separate material item of expense Total Other Total other expenditure TOTAL EXPENDITURE 7.667 7,667 21,099 Other information: Analysis of expenditure on charitable activities Grant funding of aclivities Activity or programme Support Costs Totsl this year rotal prioryear Activities undertaken directly Activity 1 Activi Other Total Prior year expenditure on eharitable activities can be analysed as follows: Donations made to other charlties Within the expenditure item$ above the following items are material: {please disclose the nature, amount and any prior year amounts) NIA Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling lor the currency in which the accounts are drawn up). NIA Section C Notes to the accounts Icontl Note 24 Cash at bank and in hand This year Last year Short tem7 cash investments Iless than 3 months maturity date) Short temi deposits Cash at bank and on hand Other Total 10,019 16,623 10.0 16,623