REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 FOR MANDALA YOGA ASHIL4M Clay Shaw Butler 24 StreBt SA313AL
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR EIYDED 31 DECEMBER 2024 Report of the Thte I to 4 Statement of Fln•ndAI Aetfvltl•• BaJ•n¢e Sb¢¢t Statement Notu to the Cmh Flow Statemmt 10 to 17
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 The tru8te¢s pre8¢n¢ their rewrt with tr financiaI sts¢eme of & clMTity foT the y¢4r axled 31 Dernb 2024. The applicable to CP18 prepaw their xti Secorde Iwith FinwiAI Rti8 Standard applicabl¢ ill th¢ UK atsl Rtyth]i¢ of Ir¢laThl (FRS 102) (effective l 20191 ObJ¢¢tiwe8 . To advance public edtIOn in the prncti(% a1 FliIpkS of Yoga aryl to aryl IMP the Statklard aThl teachin8 of Yo8A. Sltnllkwlt *edvlt in tbeirlive& . FKIIIth all op¢n thy for 411 aff wrk(w to vi¢ fre¢ of dw . Offer g8 sen]iJm ¢lasy¢s locAI to the 85hrBm) the UK Eurrye In wtii¢h people Cnn learn yo4a practitt4 to iryrove thKtr pbysical 8nd p5010£1¢81 wtll.iry. Pub benefi¢ The ¢l)arity trug(ees cljnfirm th&t they ve eon¥•lied vrith the thty in 4 of the CIMritie8 Act 2011 to have due P88e I
MANDALA YOGA ASHRAM REPORT OF THE TRUSTEES FOR THE YEAR EIYDED 31 DECEMBER 2024 CbArltsble actfvld Charltable ACtfvltl¢B JADU•ry 11¢ to De¢ 31¢ 2024 L7)n¢hth ill2025. . M4DapJ 4 team of up 10 full lime vohmtren vhi tO8etsc4Lqryed d•'ty of the ¢l•rity. . Other volunteer6 akn o)ntnbutyd to & operntion of the Invarith Y. FINAI¥CIAL REVIEW Prth¢1p fundth8 •our¢ poll¢y 8ufficieDt level. regard to publi¢ benefit guida publisw by the Comrri Pw2
MANDALA YOGA ASHRAM REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 STRUCTURL GOVERNANCE AND MANAGEMENT Goverlllng do¢ume#t Mandala Yo8a LqbTam 18 g0vrd by its eoL41iiution as dad 20th M4rth 1985 and am¢Tr 3rd Awil 1996, 318t M8Jth 1997. 24th April 2¢XVJ. 28th Marth 25. 23rd Mayth 2Crf)8. 1st thil 2013. 28th March 2016, 8th April 2017, and 8th Aptil 2018. 20th Septunbu 2020. 19th July 2021. 15th MArcb 2022. bEeD a rcstta djarity 3rd May 1983. DAre¢l. Swll1 Saty8DaN ak& Nick Current Mana8tr. Tuls4 th. Ni¢ola Short Remunerxtion of Trte from truste¢ 1108& In 2024. Cbris Evan5 Nick Ed8e. did It1ve plleDts from the Chlty for serYAce8 compjetely cutsid¢ of tn¥t¢¢ rok. Both receiv¢d a wbiiAtetiL% p%yment to eDBble the4ts to live on the Rtsk mnAKement in 2017. SIGNIFICANT EVENT voted, uDAnI11y. wjon to ena¢L A key COlUSiOn of the report was that thi8 ts)t ta to be re1 88 a Page 3
MANDALA YOGA ASHRAM REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 Regl8tered Ch•rAty 1195209 PrItte1p Addre Abhaya R4)& Lisa Daymond Kiti8 T¢siBttd March 2025 Chris Ev8M aka Sw. KD8lwe 2024 Rw8ell Smithus Nick Edgel akn Sw. S8tyADoya Rajesh David Indepelldtnt Euml Clay Shaw Butl¢r SA313AL BIDker• Bucia)7 Bank PLC Llaadei]o ofthe 17 ZOL< ard s18r rn its behr by. Page 4
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MANDALA YOGA ASHRAM I report the charity tru8t¢es oll my examiOll of thc of Mazthll Yoga A8brnn (the Tnwt) for the year enw 31 Decemkr2024. Re•ponJlbllltk• And ba•ti of report requirenwts of th¢ Chorities A¢t 2011 fthe Acrf). I report in Tespe¢t of my exatnith of the Tru8 ants wried out under tIOn 145 of the Act atkl ID e8rryinB out my examinth I b&ve foll0vd all applicable Dir1( 8iveo by th¢ commis unde¥ Se£tion 145(5)(b) of Independent exmlner'• #t¢theJt Eftgl8ts1 and Wal4 T•knieh is one of the lis¢ed bodie4. ¥xounting record8 Thrre kept ill Twof the Tnth by SeKtioll 130 of tbe ACL or the accounts do nd ¢omply with the applic4bk require COnLxn the forn ajbj conteni of accounts Jet out in the ChaTitie* {AC¢cts and Reports) Re8ulatiott4 2(M othtr than Any n¥wirrni thllt the accounts 8iYe a Mark Jon¢s BS¢ (Econ) FCA CTA Clay Shaw Butltr 24 LI088 Strvct SA313AL Page 5
MANDALA YOGA ASHRAM STATEMENT OF FINANCIAL ACTivrrIES FOR THE YEAR ENDED 31 DECEMBER 2024 31.12.24 31.12.23 Unrestrict•J Total Donations lewie8 419J7 58255 Ch#rtl•bk *¢tlvllJ 177,956 11.485 8282 36978 193,999 7,304 30J51 3,013 2,341 Totsl 279,631 300,894 Charltsbk aetMd•• CouTse f¢¢s 244.650 14,934 6.771 14296 2(N)203 5,152 2.695 10,670 Sale of Literntore T•tsl 280,651 218,720 NET INCOMTJ(EXPENDITURE) (1.020) 82.174 RECONCILIATION OF FiJNDS 765.972 683,798 764.952 765,972 Page 6
MANDALA YOGA ASHRAM BALANCE SHEET 31 DECEMBER 2024 31.12.24 31.12.23 Unrestricted Totsl Tonpble assets 10 607,865 621,683 StrKk8 Deb li 12 6.039 5,714 151,690 4,510 5,741 141.374 163,443 151,625 CREDoRs 13 (6J56) (7J36) NET CURR ASSETS 157.087 144289 TOTAL ASSETS L&8S CURREIYT 764,952 765,972 NET ASS 764.952 765,972 FUNDS 14 764.952 765,972 764.952 765.972 wtre on its belmlf by. Page 7
MANDALA YOGA ASHRAM CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024 31.1224 31.1223 Ilom from op¢rtlAg dwI¢l 10.181 105.169 ¢48h prowdthl by opcrntiDg activities 10,181 105,169 Cmh Ilowi from InveBdDE #etlvltie• PUba8¢ of tswlile fixed as8cts (2.878) 3,013 (121.066) 2.541 Net pmvidxl byl(ul ID) inveaing activitiob 135 (118.525) ChaDV In eth athd emh equlvthlts I the rporth8 period Cuh And 1b eqllivlent¥ at the be8lnnlu£ of the repordnl p¢rlod IOJ16 (13J56> 141?74 154,730 CA alld cath eqththnts *t the end of the reportJDg perlod 151.690 141,374 Page 8
MANDALA YOGA ASHRAM NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024 RECONCILIATION OF NET (EXPENDITUREy]NCOME TO CASH FLOW FROM 31.12.24 31.12.23 Net (e4bettdfitsre)Ancome for the r¢pwlA•g per the St•teJll¢ttt of FlmAndal Aclfvititt) Adjustments for: (1,020) 82,174 16,696 (3.013) (1.529) 27 (980) 16,696 {2,541) (33) 7.784 1,089 ljjterest received Net ¢4th prDvlded by •)p•r•tlo 10,181 105,169 ANALYSJS OF CHANCFS IN Nrf FUNDS Ati.124 Cath flow At 31.12.24 N¢tu Cash at baDk in hand 141374 IOJ16 151.OSYI 141 J74 IOJ16 151,690 Totsl 141 J74 10316 151.690 Page 9
MANDALA YOGA ASHRAM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 The finawial xtmeDts of the charity. 7tiich is a wblic belfil wtity ut¥kY FRS 102. bave been prryared in Rerting Stadard 4yplithk in the UK aThJ Ryblic of Jrelatkl (FRS 102) {eff1ve l January 2019),, Financial Re18 sta 102 Tr Fill11 Rti Standud App]ic4ble in the UK and Republi¢ of Ireland, And the Charitie4 Act 2011. The finWI 8tyI¢mty hv¢ be¢n prepornd the his1¢11 ¢osl ¢onv¢ti¢ion. ll¥COMf EXPENDrruRE chtirlty to that expendi* 1¢ IB Prob1¢ that • tr•J8f¢r of exonrri¢ b¢nefits will be nqUia in 8ettleMe STOCKS Stocks ate Vlllued at the iowv of co# net rt41igthkn v•lu4 Aft•r maknD8 frllowotyx for obwlet¢ slow TAXATION The cbarity 18 ex tsx on its ¢brAthbk aaiviiie& over the mod of the k¢. P48e 10
MANDALA YOGA ASHRAM NOTES TO THE FINANCIAL STATEMENTS . Continued FOR THE YEAR ENDED 31 DECEMBER 2024 DONATIONS AI¥D LEGACJES 31.12.24 31.12.23 26.5 6,045 9267 45.026 11,876 1,353 Gift aid 41,917 58255 VESTMENT ThCOME 31.12.24 31.12.23 3.013 2J41 31.12.24 31.12.23 152207 25.749 11.485 8282 36.978 135,552 58.H7 Sd¢ of litern Sale of Litrrnture 30,351 234.701 240.098 ¢ost8 (#e< Dote 6) Tot#l8 181371 10.894 63279 4.040 675 6586 244,650 14.934 6.771 14296 Sale of 7,710 206,071 74.580 280.651 Pageli
MANDALA YOGA ASHRAM NOTES TO THE FINANCIAL sTATEmEs - continued FOR THE YEAR ENDED 31 DECEMBER 2024 SUPPORT COSTS 57.438 3J80 2,989 191 2.852 263 63279 Sal¢ of Li*r•tsw¢ 67J 6586 5.896 52 638 67,589 3238 3.753 74580 TRUSTEKSI REMUNERATION AND BENEFITS 2024 Swatmi SatyaDa)ry 7.817 7,817 1,000 Sth OEh¢A 16,634 TRUSTELSI EXPENSES 31 2023. 17.587 33.968 RMid¢nt 51.555 The av¢rw mullber of¢nwI0 in the year Thrre 10. Page 12
MANDALA YOGA ASHRAM NOTES TO THE FINANCIAL STATEMENTS- ntinued FOR THE YEAR ENDED 31 DECEMBER 2024 COMPARATIVES FOR THE STATEMfM OF FINANCIAL A1V[TIF3 UnrtrI¢l¢4q INCOME AND ENDOWMENTS FROM 58255 ChArltAble Kthld 193999 Sale of Liternture 7.304 30J51 2,541 Total 31x1,894 EXPENDrruRE ON Clthrltable actlvld 2CI)203 5.152 2,695 10,670 Sale of Literattre Total 218.720 NET INCOME 82,174 RECONCIUATtON OF FUNDS 683,798 TOTAL FUNDS CARRIED FORWARD 765.972 Page 13
MANDALA YOGA ASHRAM NOTES TO THE FINANCIAL STATEMENTS - CODtinued FOR THE YEAR ENDED 31 DECEMBER 2024 10. TANGIBLE FIXED ASSETS Equiprnt cosr At l January 2024 115J86 301276 202,050 11,830 1,735 At 31 Decejts 2024 115J86 301276 202,050 13505 DEPRECIATION At l 2024 3J47 3J47 9,461 4J67 8,562 4,041 3,129 lJ13 At 31 De£eM 2024 13.828 12.603 4.442 NET BOOKVALUI Ai 31 Dxembu2024 108.692 287,448 189,447 9.123 At 31 De¢embu 2023 112.039 291.815 193.488 8,701 Fixlu vehicle# equipm•y Tots]8 COST At l JaThwy 2024 18269 6,769 1,828 657.408 278 At 31 Decem 2024 18569 6,769 2,671 660,286 DEPRECIATION At I 2024 CbaTse for ye4r 4211 1,887 5J37 1,432 1,678 J09 35,725 16.696 At 31 Decejts 2024 6.769 1,987 52.421 NET BOOK VALUE At 31 2024 12.471 684 607.805 At 31 DeLenkn 2023 14.058 1,432 621,683 Page 14
MANDALA YOGA ASHRAM NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ErDED 31 DECEMBER 2024 11. STOCKS 31.12.24 31.12.23 6,039 4.510 11 DEBTORS: AMOiiTh FAIIJNG DUE Wrn¥ ONE YEAR 31.1224 31.12.23 1.975 3.739 2J79 3.362 5.714 5.741 13. CREDITORS: AMOUNTS FALLING DUE WITIIIN ONE YEAR 31.1224 31.12.23 s¢¢1 su[Ity other ¢u¢6 185 2292 3,879 185 2292 4.859 6J56 7336 14. N¢t Ai 1.1.24 31.12.24 Unrmtrleted fun 765972 (1,020) 764,952 765.972 (1.020) 764952 Unrejtrleted fDll 279.631 (280,651) (1,020) TOTAL FUNDS 279.631 {280.651) (1.020) Pa8e 15
MANDALA YOGA ASHRAM NOTES TO THE FINANCIAL STATEMENTS - Continued FOR THE YEAR EIYDED 31 DECEMBER 2024 14. Comparatlve¥ for ThovemAt Net At 31.1223 At 1.1.23 683.798 82,174 765,972 683.798 82,174 765972 3LXt,894 (218,720) 82,174 300,894 (218,720) 82,174 Net A¢ 1.1.23 31.12.24 683,798 81.154 764,952 TOTAL FUNDS 683.798 81.154 764.952 as follows: 580525 (499,371) 81,154 TOTAL FUNDS 580525 (499J71) 81.154 Pege 16
MANDALA YOGA ASHRAM NOTES TO THE FINANCIAL STATEMENTS- ntInued FOR THE YEAR ENDED 31 DECEMBER 2024 15. Page 17