sFuva TRUST CHARITY REPORT 2023-24 BUILDING FOUNDATIONS . FOR CHILDREN AND YOUNG PEOPLE WWW.SHIVATRUST.ORG FOREWORD OUR IMPACT OVERVIEW IMPACT ON MENTAL HEALTH AND WELLBEING FOCUS OF OPERATIONS OUR APPROACH Eourr SOCIAL INVESTME 1@ FOREWORD FROM THE CHIEF EXECUTIVE OFFICER RAMANA DEVI At the heart of our work is a simple but powerful belief: that every individual deserves the opportunity to grow, heal, and thrive, no matter their starting point. This report reflects the ongoing journey of our charity and the people, programmes, and partnerships that have made transformation possible. Over the past year, we have worked alongside children, young people, families, and communities. Supporting them through challenges, celebrating their achievements, and building spaces where their voices are heard. We have continued to expand our reach, deepen our impact, and hold firm to our core values of inclusion, empowerment, and holistic wellbeing. Whether it's through innovative education models, culturally grounded therapeutic programmes, or support for marginalised individuals, our approach remains rooted in compassion and guided by wisdom that has stood the test of time. This report is not just a summary of activities, it is a testament to what is possible when vision meets commitment, when tradition meets innovation, and when people come together in service of something greater than themselves. To all who have walked this path with us-t you. Your belief in our mission fuels everything we do. OUR IMPACT WELCOME TO OUR FIEINVENTION DUE TO THE IMPACT OF COVID 19. WE HAVE HAD TO CHANGE THE WHOLE WAY IN WHICH WE WORK SO WE CAN CONTINUE TO SERVE THE MOST PEOPLE AND DO WHAT WE DO BEST. OUR METHOD OUR EDUCATION, TRAINING AND SKILLS PROGRAMMES HAVE PROVIDED A STRONG FOUNDATION FOR THOUSANDS OF CHILDREN, YOUNG PEOPLE, AND THEIR FAMILIES WE HELP BUILD STRONG FOUNDATIONS EDUCATION HAS A MAJOR IMPACT ON MENTAL HEALTH ONE OF THE KEYS TO OUFI SUCCESS THIS YEAF2 HAS BEEN PROVIDING SUPPORT TO THE THOUSANDS OF YOUNG PEOPLE STRUGGLING WITH THE CHALLENGES OF THE CHANGING WORLD TO THEIR MENTAL HEALTH. EDUCATION FOR MENTAL HEALTH pt20VIDING EDUCATION, TFIAINING AND ACTIVITIES FOF2 CHILDREN, YOUNG PEOPLE, FAMILIES, ORGANISATIONS AND OTHER CHARITIES HAS BEEN INVALUABLE THIS YEAR. 2023-24 OVERVIEW EVEF2Y DAY, WE TRANSFORMED OUR NEW PFIEMISES INTO A sAN￿UAFIY, OFFERING MENTAL HEALTH SUPPOF2T TO THOUSANDS OF YOUNG PEOPLE, THEIR FAMILIES, AND COMMUNITIES THROUGH PARTNERSHlPSW￿H SCHCOLS, COLLEGES, CHAF21TIES, AND BUSINESSES, WE PF20VIDED A NUF2TUF21NG, SAFE ENVIRONMENT WHERE HEALING AND GROIMH COULD THF21VE. BOTH IN PEF2SON AND ONLINE. IMPACT ON MENTAL HEALTH AND WELLBEING The heart of our work lies in restoring inner balance, building resilience, and empowering individuals to take ownership of their mental health. Through our holistic coaching, courses, and culturally rooted programmes, we've witnessed meaningful transformations in the lives of our beneficiaries. Our approach blends timeless wisdom with modern insights, offering practical tools for emotional regulation, self- awareness, and healing. Participants learn how to reconnect with their breath, body, and inner guidance, shifting from survival mode into a more grounded, hopeful, and empowered state of being. Many of our beneficiaries arrived at our programmes feeling anxious, isolated, or overwhelmed. Through consistent engagement with our practices, such as breathwork, movement, mantra, creative expression, and guided self- reflection, they have reported: Reduced symptoms of anxiety, stress, and low mood I mproved emotional regulation and decision-making I ncreased self-confidence and motivation A greater sense of belonging, connection, and purpose Our work has been especially impactful for individuals who have often been overlooked or misunderstood by conventional systems, including neurodivergent individuals, young people, and those navigating trauma or s disconnection. FOCUS OF OPERATIONS WE FOCUS 10OOh ON MwfAL HEALTH AND 1￿￿0 ON EQUAL OPPORTUNITIES Mental Health and Wellbeing foryoung people in the U.K.: Collaborative efforts with schools, colleges, and universities to support young people's mental health. I nnovative programmes and interventions contributing to improved wellbeing. OUR APPROACH EDUCATION It is widely accepted that education has a major impact on mental health. People from marginalised communities are limited in their access to these opportunities which lift them out of poor mental health through a lack of awareness in society of their different needs. We advocate for and make such investment in raising this awareness. EQUALITY Access to education however is not enough and the education provided must foster equality of opportunity. We believe people from marginalised communities should have EQUAL skills and training, EQUAL provisions and EQUAL relief from mental health struggles as any person within society. We proactively advocate for and invest in equality of opportunity. SUSTAINABILITY We promote a unique public-private sector partnership. We, and our service providers, partner with the local community and local Government or other Charities to utilise existing resources and share knowledge for lasting sustainable impact. PARTNERSHIPS If possible we use local skilled labour and we always request financial contributions from community and council funding. However if such support is not forthcoming and there is a genuine need we will deliver. We have found that the lack of financial investment at the initial stage does not translate to lack of ownership long term, as long as the terms of engagement are set out clearly in advance. We request that the community invests in and supports our efforts to enhance the quality of the opportunity provided. The relationship between Shiva Trust, and community is based upon mutual respect, trust, commitment and shared values. EQUITY EQUALITY IS ABOUT ENSURING THAT EVERY INDIVIDUAL HAS AN EQUAL OPPORTUNITY TO MAKE THE MOST OF THEIR LIVES AND TALENTS. It is also our strong belief that no one should have poorer life chances because of the way they were born, where they come from, what they believe, or whether they have a disability. We have spent many years working to improve the equality of opportunities for the marginalised people within our society. As experts through experience and knowledge we provide business consultancy, coaching and training focusing on supporting grass root charities who work with marginalised people. We provide training courses, seminars, and resou rces to improve the way society views our marginalised members. •• SOCIAL INVESTMENT Shiva Trust has achieved significant impact with limited resources, delivering innovative, culturally grounded mental health and wellbeing programmes to some of society's most underrepresented communities. However, as lean organisation without the public profile or financial infrastructure of larger charities, our ability to scale and sustain this work remains constrained. We are now seeking committed social investment partners who share our vision of a society where every individual, regardless of background or circumstance, is afforded equal respect, opportunity, and support. Strategic, recurring support from corporate or philanthropic partners would enable us to strengthen our operational foundation, covering essential annual administrative costs and expanding our internal capacity. This would allow us to: Plan for long-term growth Maximise the return on our existing investments Direct IO0% of additional fundraising income to frontline mental health and wellbeing programmes This is a pivotal moment for Shiva Trust. With the right partners, we can move from a position of sustainability to one of scale, amplifying our reach, deepening our impact, and building a lasting legacy of change. 1@ shjva A REGISTERED CHARITY IN ENGLAND AND WALES NO. 1200725 ## **SHIVA TRUST** ## **ANNUAL REPORT** ## **AND** ## **FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED** **31 OCTOBER 2024** **CHARITY REGISTRATION NUMBER: 1200725** ## **SHIVA TRUST** |**CONTENTS**|| |---|---| ||**Page**| |**Reference and Administrative Details**|**2**| |**Independent Examiner's Report**|**3**| |**Statement of Financial Activities**|**4**| |**Balance Sheet**|**5**| |**Accounting Policies**|**6**| |**Notes to the Accounts**|**7-8**| 1 of 8 ## **SHIVA TRUST** ## **YEAR ENDED 31 OCTOBER 2024** ## **REFERENCE AND ADMINISTRATIVE DETAILS** STATUS: REGISTERED CHARITY REGISTERED NUMBER: 1200725 TRUSTEES: A J Gordon J R Brindley T Parker P R Nair A C James PRINCIPAL ESTABLISHMENT: 10, Park Place Manchester M4 4EY INDEPENDENT EXAMINER DEVSHI CHOTHANI c/o DBF ASSOCIATES CHARTERED ACCOUNTANTS STATUTORY AUDITORS SOUTH CHEETHAM BUSINESS CENTRE 10 PARKPLACE MANCHESTER M4 4EY 2 of 8 ## **INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF SHIVA TRUST FOR THE YEAR ENDED 31ST OCTOBER 2024** ## **Independent Examiner’s Report to the Trustees on the Financial Statements** ## **I, Devshi Chothani, report on the Financial Statements of the charity for the year ended 17 October 2023 as set out on pages 4 and 5 together with the notes on pages 7 to 8.** ## **Respective responsibilities of the Trustees and the Examiner** The charity’s trustees are responsible for the preparation of the Financial Statements. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility as the Independent Examiner: - a) to examine the Financial Statements under section 145 of the 2011 Act; - b) to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act); - c) to state whether particular matters have come to my attention. ## **Basis of the Independent Examiner’s report** My examination was carried out in accordance with the General Directions given by the Charity Commission. My examination includes a review of the accounting records kept by the charity and a comparison of the Financial Statements presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanation from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required for an audit and consequently I do not express an audit opinion on the view given by the Financial Statements. ## **Independent Examiner’s statement** In connection with my examination no matter has come to my attention: 1. which gives me reasonable cause to believe that in any material respect the requirements: - a) to keep accounting records in accordance with section 130 of the 2011 Act; and comply with the accounting requirements of the 2011 Act. have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the Financial Statements to be reached. ……………………………………………. Date ……........ 2025 DEVSHI CHOTHANI Senior Partner of DBF Associates Chartered Accountants 10 Park Place Manchester M4 4EY 3 of 8 ## **SHIVA TRUST** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **NOTE 6 - MOVEMENTS IN RESTRICTED/UNRESTRICTED FUNDS** |**NOTES**
**INCOMING RESOURCES FROM**
Donations
**2**
Charitable Activities
**2**
Investment Income
**3**
Special Income
**5**
Other Income
**3**
**NOTE 7- RELATED PARTIES**
**RESOURCES EXPENDED ON**
Charitable Activities
**4**
Other Admin Costs
**4**
Staff Costs
**4**
**TOTAL RESOURCES EXPENDED**
**Net Incoming Resources**
Movement Between Funds
**Net Movement in funds for the year**
Total Funds Trf From Previous Charity
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Funds
£
75,649
69,627
2,097
213,738
4,102
365,213
20,979
111,129
28,242
160,350
204,863
-
204,863
677,421
**882,284**|Restricted
**Oct 2023**
**Oct 2023**
Funds
**Total**
**Total**
£
£
£
75,649
23,057
69,627
17,259
2,097
-
213,738
-
4,102
5,622
-
365,213
45,938
-
20,979
36,013
-
111,129
-
-
28,242
6,401
-
160,350
42,414
-
204,863
3,524
-
-
-
-
204,863
3,524
677,421
673,779
**-**
**882,284**
**677,303**| |---|---|---| |||| 4 of 8 ## **SHIVA TRUST** ## **NOTE 6 - MOVEMENTS IN RESTRICTED/UNRESTRICTED FUNDS** ## **AS AT 31 OCTOBER 2024** |**NOTES**
**Oct 2024**
£
£
£
**FIXED ASSETS**
Land & Property
74,000
491,950
Motor Vehicles
13,939
-
Fixtures & Fittings
10,871
4,553
98,810
**CURRENT ASSETS**
Debtors
3,136
6,872
**NOTE 7- RE**
Cash at Bank and in Hand
780,338
174,046
783,474
**CURRENT LIABILITIES**
Creditors & accruals
-
4,533
**NET ASSETS**
**882,284**
**FUNDS**
Unrestricted Funds
General fund
**6**
882,284
Restricted Funds
-
**TOTAL FUNDS**
**882,284**
**Approved by the management committee and signed on their behalf by:**
**___________________________________ ______________________________**
**PRESIDENT**
**TREASURER**|**Oct 2023**
£
496,503
180,918
**677,421**
677,421
-
**677,421**| |---|---| 5 of 8 ## **SHIVA TRUST** ## **Notes forming part of the Financial Statements for the year ended 31 October 2024** ## **1) Accounting Policies** - a) The Financial Statements have been prepared under the historical cost convention, as modified by the inclusion of fixed asset investments at market value, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), and follow the recommendations in Accounting and Reporting by Charities; _Statement of Recommended practice issued in March 2005 and revised in May 2008._ - b) Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable. The value of services provided by volunteers has not been included. - c) Grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable. - d) Resources expended are recognised in the period in which they are incurred. Resources expended include attributable Vat which cannot be recovered. - e) Resources expended are allocated to the particular activity where the cost relates directly to that activity. - f) Resouces expended on governance costs are those costs derived from statutory or constitutional obligations placed on the charity. - g) Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds. - h) Designated funds are unrestricted funds ear-marked by the management committee for particular purposes. - i) Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund, together with a fair allocation of management and support costs. 6 of 8 ## **SHIVA TRUST YEAR END 31 OCTOBER 2024 NOTES TO THE ACCOUNTS** ## **NOTE 2- INCOMING RESOURCES** ## **NOTE 6 - MOVEMENTS IN RESTRICTED/UNRESTRICTED FUNDS** |||**2024**|||**2023**| |---|---|---|---|---|---| |||Unrestricted|Restricted|Total|| |||£|£|£|£| ||Donations|75,649||75,649|23,057| ||Fundraising & Other Courses|69,627||69,627|17,259| ||**Total**|145,276|-|145,276|40,316| |**NOTE**|**3-INCOMING RESOURCES**||||| ||**FROM OTHER ACTIVITIES**||||| ||Memberships|225||225|370| ||Grant|2,137||2,137|1,000| ||Interest & Investments|2,097||2,097|118| ||Product Sales|1,740||1,740|4,252| ||**Total**|6,199|-|6,199|5,740| NOTE 7- RELATED PARTIES ## **NOTE 4-RESOURCES EXPENDED** ## **ON CHARITABLE ACTIVITIES** ||Note|**Unrestricted**|**Total**|| |---|---|---|---|---| |||**Funds**||| |||**General**|**2023**|| |||£|£|**£**| |Charitable Activities||20,979|20,979|36,013| |Other Admin Costs||111,129|111,129|| |Depriciation Cost||10,082|10,082|| |Staff Costs||28,242|28,242|6,401| |||170,432|170,432|42,414| ## **NOTE 5 - SPECIAL INCOME** |**5 - SPECIAL INCOME**||| |---|---|---| |||**£**| |Book Value of Meadows Farm on 01/10/2023||491,950| |Sales Proceeds from Meadows Farm|-|705,688
| |**Net Gain**|**-**|**213,738**
| 7 of 8 ## **SHIVA TRUST YEAR END 31 OCTOBER 2024 NOTES TO THE ACCOUNTS** ## **NOTE 6 - MOVEMENTS IN RESTRICTED/UNRESTRICTED FUNDS** |Incoming Resources
Resources Expended
Net Resources Expended
Funds at 18 October 2023
Funds Rcvd From Prev Charity
Funds at 31 October 2024|**Unrestricted Funds**
365,213
160,350
204,863
677,421
677,421
882,284
365,213
**General Fund**
**Total**
160,350
882,284
-
204,863| |---|---| ## **NOTE 7- RELATED PARTIES** There were no related party transactions during the year. 8 of 8