THE SHIVA TRUST TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025 OUR VISION A YEAR OF GROWTH. DEVELOPMENT AND IMPACT OUR PROGRIMMES ANO KEY ACHIEVEMENTS VIDYA KIOS VIDYA MATHA- NEURODIVERGENT ÉDUCATIOII RAMANA ACTUALIZAnON ROFILE," GLOBAL OLITLOOK PAEVEinATIVE MENTALHEALTH AND WELLBEING MIIUNfTY ANDVOLUPITEERS RESEARCH I IMOVAIION P•mER5MIPS FINANCIAL REVIEW PLWISFQR TNE FWURE Wilh cornwssron. eduratjon tOÈ4ÈWThÈ%Yhts has 5UPWrtÈd Th*Sh￿a TrJstdwYh8WL4-2 ## **THE SHIVA TRUST** ## **Trustees’ Annual Report** **For the year ended October 2025** ## **Reference and Administrative Information** ## **Charity Name:** The Shiva Trust ## **Charity Number:** 1200725 ## **Principal Office:** 10, Park Place, Manchester, M4 4EY ## **Trustees:** Tracy Parker Pradeep Nair Jonathan Brindley ## **Structure, Governance and Management** The Shiva Trust is a registered charity governed by its Board of Trustees, who are responsible for the strategic direction, governance and financial oversight of the charity. The trustees meet regularly to review the charity’s activities, finances, safeguarding responsibilities, organisational development and future planning. Trustees are responsible for ensuring that the charity complies with charity law, manages its resources effectively and delivers public benefit through all of its charitable activities. The trustees have had due regard to the Charity Commission’s guidance on public benefit when planning and reviewing the charity’s activities. ## **Our Vision** The Shiva Trust believes that every individual has the potential to flourish when provided with the right opportunities, education and support. Since its establishment in 2001, the charity has been committed to improving lives through education, wellbeing, compassion and personal development. Our work seeks to empower individuals, strengthen families, support communities and encourage greater understanding, inclusion and resilience across society. The charity continues to work towards a society where preventative education, emotional wellbeing and compassionate community support are available to everyone, regardless of background, age or ability. ## **Charitable Objectives** The charity exists to advance education and improve health and wellbeing through the development and delivery of educational programmes, community initiatives and practical support. Our objectives include: - Advancing education for children, young people and adults. - Promoting positive mental health and emotional wellbeing. - Supporting neurodivergent individuals, families and communities. - Encouraging inclusion, equality and social cohesion. - Providing opportunities for personal growth and lifelong learning. - Supporting healthy lifestyles through evidence-informed wellbeing practices. - Developing educational resources that promote resilience, self-awareness and positive life skills. ## **Review of Activities and Achievements** During the 2024–2025 financial year, the trustees continued to focus on developing innovative educational programmes that support emotional wellbeing, mental health, self-awareness and human development. Although much of the year involved programme development and preparation for wider implementation, significant progress was made across several key areas. ## **Educational Programme Development** The charity continued to develop and refine a number of educational programmes designed to improve wellbeing and life outcomes across different age groups. This work included further development of: - **Vidya Kids™** , an emotional wellbeing and life skills programme for children that combines emotional literacy, mindfulness, self-awareness and practical wellbeing techniques in an engaging and accessible format. - **Vidya Matha™** , an educational programme supporting adults in developing greater self-awareness, emotional regulation and personal growth through practical wellbeing tools. - New educational resources promoting emotional literacy, resilience, communication skills and healthy relationships. Throughout the year these programmes continued to be refined using participant feedback, practical experience and ongoing educational research. ## **Supporting Neurodivergent Individuals and Families** One of the charity’s major priorities during the year was expanding its work supporting neurodivergent individuals and their families. Recognising the growing need for accessible education and preventative support, the charity continued developing specialist resources to help autistic people, ADHDers and other neurodivergent individuals better understand themselves and navigate education, employment, relationships and everyday life. Work during the year included: - developing educational resources; - designing structured wellbeing programmes; - promoting greater understanding of neurodiversity; - supporting families and carers; - encouraging strengths-based approaches to neurodivergence. The trustees believe that increasing understanding of neurodiversity benefits not only neurodivergent individuals themselves but also schools, workplaces, families and the wider community. ## **Mental Health and Wellbeing** The charity continued promoting preventative approaches to mental health by encouraging individuals to develop practical skills that improve resilience, emotional regulation and self-awareness before problems become more severe. Educational resources developed during the year focused on topics including: - emotional literacy; - stress management; - nervous system regulation; - communication; - healthy relationships; - confidence and self-esteem; - mindfulness and relaxation; - self-awareness; - resilience. The trustees remain committed to making these resources accessible to a wide range of communities. ## **Community Engagement** Throughout the year the charity continued working with individuals, families, volunteers and partner organisations to increase awareness of wellbeing, inclusion and education. The charity maintained relationships with local communities whilst continuing to explore opportunities for wider regional and national collaboration. Although financial resources remained limited, volunteer commitment enabled substantial progress to be made across several projects. ## **Research, Innovation and Future Programmes** The trustees continued investing significant time into research and programme development. Work during the year focused on creating innovative educational frameworks that integrate emotional wellbeing, practical life skills and inclusive learning into structured programmes suitable for schools, community organisations and adult education. The charity believes that prevention, education and early intervention remain among the most effective ways of improving long-term mental health and wellbeing outcomes. ## **Volunteers** The trustees wish to express their sincere gratitude to everyone who volunteered their time, expertise and encouragement throughout the year. The charity’s continued progress has only been possible because of the generosity and dedication of volunteers who have contributed to programme development, administration, education, fundraising and community engagement. Their commitment remains one of the charity’s greatest strengths. ## **Financial Review** The trustees continued to exercise careful financial management throughout the year. Available resources were used prudently to support programme development, governance and the advancement of the charity’s charitable objectives. The trustees remain committed to ensuring that all expenditure delivers maximum public benefit while maintaining the charity’s long-term sustainability. The charity continues to seek additional grant funding, partnerships and fundraising opportunities to support future programme delivery and expand its charitable impact. ## **Reserves Policy** The trustees aim to maintain appropriate unrestricted reserves to ensure the charity can continue operating effectively, manage unforeseen circumstances and support the future growth of its charitable activities. Reserve levels are reviewed regularly as part of the trustees’ financial oversight responsibilities. ## **Risk Management** The trustees regularly review the principal risks facing the charity. Key areas monitored include: - financial sustainability; - safeguarding; - governance and trustee succession; - regulatory compliance; - data protection; - health and safety; - operational resilience. Policies and procedures are reviewed regularly to ensure risks are appropriately managed. ## **Plans for the Future** Looking ahead, the trustees intend to continue expanding the charity’s educational and wellbeing work. Future priorities include: - increasing delivery of Vidya Kids™ and Vidya Matha™ programmes; - developing additional resources supporting neurodivergent individuals and families; - strengthening partnerships with schools, community organisations and employers; - increasing volunteer involvement; - securing grant funding and charitable partnerships; - expanding preventative education initiatives that improve emotional wellbeing, resilience and inclusion. The trustees remain committed to building compassionate, inclusive communities through education, personal development and wellbeing. ## **Trustee Responsibilities** The trustees are responsible for preparing the Trustees’ Annual Report and financial statements in accordance with applicable law and United Kingdom Accounting Standards. The trustees confirm that they have: - maintained appropriate accounting records; - selected suitable accounting policies and applied them consistently; - prepared the accounts on a going concern basis; - taken reasonable steps to safeguard the charity’s assets and prevent fraud or other - irregularities. Approved by the Board of Trustees and signed on its behalf. ## **Signed:** Trustee Date: ______________________ ## **SHIVA TRUST** ## **ANNUAL REPORT** ## **AND** ## **FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 OCTOBER 2025** **CHARITY REGISTRATION NUMBER: 1200725** ## **SHIVA TRUST** ||**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 2025** STATUS: REGISTERED CHARITY REGISTERED NUMBER: 1200725 TRUSTEES: J R Brindley T Parker P R Nair 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 YEAR END 31 OCTOBER 2025** ## **I, Devshi Chothani, report on the Financial Statements of the charity for the year ended** ## **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 Funds at 31 OCTOBER 2025 - 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 ……........ 2026 DEVSHI CHOTHANI Senior Partner of DBF Associates Chartered Accountants 10 Park Place Manchester M4 4EY 3 of 8 ## **YEAR END 31 October 2025** ## **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**
Funds at 31 October 2025
**3**
**NOTE 7- RELATED PARTIES**
Charitable Activities
**4**
Other Admin Costs
**4**
Staff Costs
**4**
Other 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
£
78,004
38,940
-
-
357
117,301
47,809
31,320
33,412
5,659
118,201
900

-
900

882,284
**881,384**|Restricted
**Oct 2025**
**Oct 2024**
Funds
**Total**
**Total**
£
£
£
78,004
75,649
38,940
69,627
-
2,097
-
213,738
357
4,102
-
117,301
365,213
-
47,809
20,979
-
31,320
111,129
-
33,412
28,242
-
5,659
-
-
118,201
160,350
-
900
-
204,863
-
-
-
-
900
-
204,863
882,284
677,421
**-**
**881,384**
**882,284**| |---|---|---| ||

|| 4 of 8 ## **SHIVA TRUST** ## **NOTE 6 - MOVEMENTS IN RESTRICTED/UNRESTRICTED FUNDS** |**NOTES**
**Oct 2025**
£
£
Oct 2024
**FIXED ASSETS**
Land & Property
767,487
74,000
Motor Vehicles
10,454
13,939
Fixtures & Fittings
8,697
10,871
786,639
**CURRENT ASSETS**
Debtors
3,136
3,136
**NOTE 7- RE**
Cash at Bank and in Hand
91,610
780,338
94,745
**CURRENT LIABILITIES**
Creditors & accruals
-
-
**NET ASSETS**
**881,384**
**FUNDS**
Unrestricted Funds
General fund
**6**
881,384
Restricted Funds
-
**TOTAL FUNDS**
**881,384**
**Approved by the management committee and signed on their behalf by:**
**___________________________________ ______________________________**
**PRESIDENT**
**TREASURER**|**Oct 2024**
£
98,810
783,474
**882,284**
882,284
-
**882,284**| |---|---| 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 AprilOct 2024 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 Funds at 31 October 2026 - 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 2025** ## **NOTE 6 - MOVEMENTS IN RESTRICTED/UNRESTRICTED FUNDS** |||**2025**||||**2024**| |---|---|---|---|---|---|---| |||£|£||£|£| ||Donations|78,004|||78,004|75,649| ||Fundraising & Other Courses|38,940|||38,940|69,627| ||**Total**|116,944||-|116,944|145,276| |**NOTE**|**3-INCOMING RESOURCES**|||||| ||**FROM OTHER ACTIVITIES**|||||| ||Memberships|250|||250|225| ||Grant|-|||0|2,137| ||Interest & Investments|-|||0|2,097| ||Product Sales|107|||107|1,740| ||**Funds at 31 October 2025**|357||-|357|6,199| NOTE 7- RELATED PARTIES ## **ON CHARITABLE ACTIVITIES** ||Note|**Unrestricted**|**Total**|| |---|---|---|---|---| |||**Funds**||| |||**General**|**2025**|| |||£|£|**£**| |Charitable Activities||47,809|47,809|20,979| |Other Admin Costs||31,320|31,320|111,129| |Depriciation Cost||5,659|5,659|10,082| |Staff Costs||33,412|33,412|28,242| |||118,201|118,201|170,432| 7 of 8 **SHIVA TRUST YEAR END 31 October 2025** ## **NOTE 6 - MOVEMENTS IN RESTRICTED/UNRESTRICTED FUNDS** |||**General Fund**||**Total**| |---|---|---|---|---| |Incoming Resources||117,301||117,301| |Resources Expended||118,201||118,201| |Net Resources Expended|-|900
|-|900
| |Funds at 01 November 2024||-||| |Funds Rcvd From Prev Charity||882,284||882,284| |Funds at 31 October 2025||881,384||881,384| ## **NOTE 7- RELATED PARTIES** There were no related party transactions during the year. 8 of 8