Charity registration number.. 1200738
THE (DAYALBAGH) RADHASOAMI SATSANG ASSOCIATION OF EUROPE PROPERTY
HOLDING CIO
TRUSTEES. REPORT AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

The {Dayalbagh) Radhasoami Satsang Assoclation of Europe Property Holdlng CIO
Contents
Reference and Administrative Detalls
Trustees. Report
2-3
Independent Examinerfs Report
St*om¢nl of Flnan¢ial A¢ttvlties
ststemenl of Financl81 Position
Notes to the Fln•n¢fral Sl*•m•rts

Tho (Dayalbaghl Radhasoami Satsang Assoclation of Europe Property Holdlng CIO
Reler•nc• and Admlnlstratfvo Dotalls
For The Year Ended 31 March 2025
TTU$t•es
DT Shri Gautan- Chair
Mr Suresh Kapoor
Dr Bhaskar Salsangi
Mr Mahesh Ohry
Mr Swami Panchagnulo
Dr Anand Srivastav
Mr Devinder Shamia
Mr Dayal S8ini
Dr Anubhav Srwastav
Mr Francois Dulondel
Mr Neeraj Chopra
Mr Mehan (resigned 28105f20241
Charity Number
1200738
Prlnclpal Addres¥
Stokenchurch Mèthodist Church
The Commons
Stokenchurch
Buckinghamshire
HP14 3TZ
Ind•p•nd•nt Examiner
Sandip Kumar
Pinnacle Ac¢ountanls
Chartered Certified Accountants & Registered Auditors
32 De Montfort Street
Leicester
Leicestershire
LE17GD
Page 1

The (Dayalbagh} Radhasoami Satsang Association of EuTOP8 Proporty Holding CIO
Trustees. Report For The Year Ended 31 March 2025
The I¥u8tees present their report and the financial statements for the year ended 31 March 2025.
Objertlves and A¢tlvltles
Alms and Objoctlv
The DAYALBAGHI RADHASOAMI SATSANG ASSOCIATION OF EUROPE PROPERTY HOLDING CIO
was registered on 191h Oclober 2022
to advanced the Radhosoami faith for the benefrt of the public
to relieve needs arising as a result of financial hardships, sickne35, old age or youth
advanced the Radhasoami faith for Ihe benefrt of the public and in particular by
providing facilities propogalion of Radhasoami faith and to disseminate ils texhings:
making arrangement for the holdiThJ of satsang and celebr*ions of bhandaras (congregational feasts)
thmiJuh¢Jirt IhÈ a￿a ol ooeration of the 8ssoeiation:
triliigs ds fiiag tse lor Ihe ol ral&iQU& Kleals and SthlGa ts manknnd
arth)unt Ihg PL¢b￿.¢ at lar9e.
Publlc 8en•fit
Tho charity arranged Satsang (Hoty PTayers} for its followers. Charity also pmwdè culturaj actl￿tleS for chldren,
quiz programme and celebrations of spècial religiou$ and ¢ultur81 ovents.
The trustees C¢)nfimi that they have complled wllh the requiomerts of Secth)n 17 of the Charities Act 2011 to
have due regard lo the Charfty Commission's guhlance on publlc benefft.
Achiovements and PerformanGe
Maln Achlevement8
Thg Annual rgluTn to the Charity Commission was submittgd for financial year 2024f25, cornprising of the
Annual Accounts and the Annual Report.
The Revised Budget for financial year 2024125 & Proposed Budg•l for 2025126 were passed.
The CIO in collaboration with DRSAE held an Open Day on 8 June 2024 al Stokenchurch Satsang Ghar.
11 provided members from the local community wth an opportunity to leam Obout the Ra Dha Sva Aa Mi
Faith and Salsang Culture.
The CIO in collaboration with DRSAE held a Region81 Meeting I'zonal Satsang,) in ￿line and physKal
mode on 13 Juty 2024. Updates were provided on DRSAE Property Holding CIO.
Education Day wa$ celgbralod on 1 January 2025 where some Trustees of DRASE Property Holdings
CIO joined in hymn recrtalion in the Fields during the prograrnme held al Headquarters in Dayalbagh,
Agra, India.
The Chairperson participatsd in the Panel Discussion * the 6th Winter Session of Dayalbagh Science of
Consciousness held on 1 January 2025 at Dayalbagh, Agra, India.
Roof and Gutter Tepairs were carried out at stokenchurch Prayer Hall lolaSing £7,356.
The conseNatory roof al 8imingham Prayer Hall wo$ replaced at a cost of £8.581
An adjoining wall to the conseryatory roof at Bimingham Prayer Hall whi¢h had been water4amaggd was
novated at o cost of £1,21)0.
Technica1 work on surge proledionAightning proleclion at Bensheim Prayer H811 was completed at a cost
of£1.283.
Other minor Mainl&na￿ itoms wete caThd out, specificalty, service and replacement of parts forlhe Gas
Boiler at Birmingham Prayer Hall #nd repair lo a water damaged extemal wall at stokenchurch Prayer
Hall. Total cost of bvot1(s wa8 £954.
Change in Membership - Mr. Jag Mohan Mehan, Trustee, DRSAE Property Holding CIO. pa88ed away on
28 May 2024.
Page 2

Thg (Dayalbagh) Radhasoami Satsang Association of Europo Propgrty Holding CIO
Tru5tee$' Report lcontlnuedl
For The Year Ended 31 March 2026
FlnanGlal RoViOW
R•$er¥es Pollcy
11 is the policy of the charity that unrestricted fund8 which have not been designated for a Specific usè should be
maintained at a kvel equivalent to befv￿n three and six rnonth's expenditure. Tho trustèes eonsider that
Teserves at this level will ensure that, in the event of a $ignffic8nt drop in funding, they will be ab￿ lo ¢￿tinUe the
tharity's current activities while consideration is given lo ways in which additional fund8 may be raised. This level
of reseNes has been mgintained throughout the Period.
stTUCturo, Govgrnancè and Managoment
Govfjmtrng Document
The charity is a operatiNd as CIO. The charity was registered on 19 October 2022.
Statgrnent of Trustees. R•gponsibilitiOS
The Iruslees are responsible for preparing the Twslees. Report and the fin8nci818latements in ￿ordanCe with
applicable law and Unrted ￿"ngdoM Accounting Standards (United Kingdom Generaly A￿epted Accounling
Practice).
The law applicab￿ to charities in England and Wales requires th& trustee$ to prepare financi81 statements for e*h
financial year which give a true and fair view of the slal8 of affairs of the charty and of the incoming resour¢es and
applulion of reSoU￿e9 of the charfly forthal perK￿. In preparing the financial statemgnls the trusl8e$ are required
select Suitable accounting wlicies and then apply them consistently.
obseNe the methods and principles in the Charity SORP..
• fflakejudgmenls and accounting estimates that ar& Teasonable and pnjdent,. aTr
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charity will continue in business.
The Iruslees are responsible for keeping adequate accounting reco￿$ whiGh di$closè wlh reasonablo accuracy at
anytime the financial position of the charity and lo enable them lo ensure that the accounts compty with the
Charities Act 2011, the Charity (Account$ and Reports) Regulations 2008 and the provisions of the trust deed. They
are also responsible for safeguarding the assets of the chaity and hence for taking reasonable stsps for the
prevention and detection of fraud and other irregularities.
The Iru8lee8 are rfjsponsiblg for the rnaintenance and intfjgrity of the torporate and financial information included
on the* charity'$ website. Legislation in th8 Unrted Kingdom governing the preparation and dL88errMnalion of financial
stalemenls may differ from legislation in otherjurisdictions.
The twstees, report was approvad by the board of tNstees and signed on tts behalf by..
Dr Shri Gautsm
Mr Suwsh Kapoor
Trustee
3 October 2025
Trustee
Page 3

Th? (Dayalbagh) Radhasoaml Satsang Assoclation of Eurow Prop•rty Holding CIO
Indgp•ndont Examingr's Roport to the Tru$tg93 of The IDayalbaghl Radha￿amI Satsang Assoclatlon of
Europe Property Holdlng CIO
For Th• Year Endod 31 March 2026
I report to the trustees on my eXaMSna￿on of the accounts of The {Dayalbagh} Radha￿￿rnI Satsang Assoeialion of
Europe PToperty Holding CIO (the Trust) for the yeai ended 31 March 2025.
Respontsibilities and Basis of Roport
AS the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the
reguirements of the Charthes Act 2011 ('th8 Acl'l.
I report in respect of my examination of the TrLtsVs accounts Carried out under section 145 of the 2011 Act and in
carying out my examination, I have followed the applicable Directions given by the Charity Commission under
Sedion 1451511bl of the ACL
I heve compkoled rny exvmin8lK)n I that no m8terig1 metters hgv• to •tt•nlkJn In e1)nned￿ wrth
the examination 9rving me cause to believe inat In any maienai respect..
1. accounting records were nol kept in respect of the Trust as required by section 130 of the Act., or
2. the accounts do not accord w((h those records,. or
3. the accounts do not compty with the applicable requirements ￿n¢eMing the fomi and Contents of accounts
set out in the Charities {Accounl8 and Reportsl Regulations 2008 other than any requirement that the
accounts give a Irue and fair view which is not a mattof considered as part of an independent examination.
I have no concerns and have come across no other matters in conneclion with the examination to which attention
should be drawn in this report in order to gnable a proper un¢Jerstanding of the ac￿unIS lo be reached.
ndip Kumar
3 October 2025
Pinna¢le A¢eountants
Chartered Certrfied A¢countsnts & Regi*gred AudiloTS
32 De Montfort Street
Lgicester
Le1￿Sters￿lre
LE17GD
Page 4

The {Dayalbagh) Radhasoaml Satsang Assoclatlon of Europo Proporty Holding CIO
Statement of Financlal Aetlvities
For The Year Ended 31 March 2025
31 Ma￿h
2025
31 March
2024
Unrestrlcted Unrestrict
funds
funds
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Invgstm8nts
30,000
2.211
852,000
32.211
8S2,000
EXPENDiniRE ON:
Raising funds
NET INCOME
{21,6441
10,567
852,000
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
10,567
852.000
852,000
10
862,567
852.000
The notes on p4e$ 7 to 12 fom part of these financlal slatemenls.
Page 5

The {Dayalbaghl Radha$oaml Satsang Assoclatlon of Europe Property Holdlng CIO
statemont of Flnanclal Posltlon
As At 31 March 2025
31 Ma￿h 31 March
2025
2024
Unrestrlcted Total
funds
funds
FIXED ASSETS
Tangible As59t$
787,000 787,OC
787,000 787,OC
CURRENT ASSETS
ash at bank and in hand
75,567 65,OC#)
75￿7
85.000
•JFT V.IJP_RFNT ASSETS 11 ￿￿T￿8. !
7". 567 65,000
TOTAL ASSETS LESS CURRENT UABILITIES
862.567 852.000
NET ASSETS
862,567 852.000
FUNDS OF THE CHARITY
unreSt￿ted Fund8
862.567 852,000
TOTAL FUNDS
10
862.567 852.000
On behaw of the board
Dr Shri Gautam
Mr Suresh Kapoor
Trustee
3 Odober 2025
Trustee
The notes on pages 7 to 12 fomi part of these financial statements.
Page 8

Tho {Dayalbaghl Radhasoaml Satsang A$S￿latIOn of Europ• Property Holding CIO
Notos lo the Fin•ncial Statements
For Thè Year Ended 31 March 2025
Genèral Inforniatlon
The IOayalbagh} Radhasoami Sal$ang Assoelatlon of Europe Prop8rty Holding CIO is 8 Charilab￿ inCoTp￿S*ed
organisation registered with th8 Charity Commission, registered charity number 1200738. The principal address is
Stokenchurch Molhodi$t Church. The Common¥, Stokenchurth. Buckinghamshire, HP14 3TZ.
Statsment of Complianc•
The financial State￿￿ntS have been prep￿1 in accordance with the Charities SORP IFRS 102) "Accounting and
Reporting by Charities.. Slalemenl of Recommended Practice applicable to eharlties preparing their ￿ounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102
(effective 1 January 2019}" Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the
UK and Republic of Ir8land" and the Charf(ies Act 2011.
A¢¢ounting Pollclos
3.1. Basls of Proparation of Financial Statements
The financial stalemgnts have be￿ prepafed under the histori￿1 c05t convention.
The charity is a Public 8enefrt Entity as defin￿ by FRS 102.
The financial statements are prepared in steding, which is the funclional curren¢y of the charity. Monetary
amunts in Ihg¥e fin￿la1 statements are rounded lo the nearest £.
3.2. Golng Con¢em Disclosur•
The trustees have not idenlffied any matelial uneertainlies related lo events or conditions that may Gasl
Significant doubt about the chanty's ablllty lo continue as a going GonGern.
3.3. Fund Accountlng
Unreslrict8d funds can bo used in accordance with the charitable oblect6ve8 al the discretion of the tru8168s.
Designatod funds comprise unrestricted funds that have been set aslde by the Iruslees fc* a spe¢K
Purp¢￿e.
Restricted funds are to be used for specffK purposes as lard down by Ihe donor.
Further explan*ion of the rwture and purpose of each lund 18 included in the notes to the financial
statements.
3.4. Incomlng Resources
Income is recognised when the charity Is leg811y enlitlgd to rt after any perfomian¢e conditions have been
mel, the amounts ¢an be measured ￿lIablY, and rt 18 probable Ih8t income will be received.
Cash donat￿n$ ar¢ wOgnis￿ on receipt. Olhgr donations are re￿niSed once the charty has been
notrfied of the donation, unless performance eondffions require deferral of the amount. Income lax
rècoverable in relation lo donations receive(l under Gift Aid or deeds of covenant is recognised at the lime of
the donation.
Legacies are recognised on receipt or otherwse rf the tharity has been notrfied of an impending distribution,
tho amount is kn¢>•Yn. and r￿ft1pt is eypected. If the amount 1$ not known. the legacy is treat￿ as
contingent 8sseL
Page 7

The IDayal>agh} Radhasoami Satsang Association of Europo Proporty Holdlng CIO
Notes to the Flnancial Statements <continuedl
For The Ygar Endod 31 March 2025
3.5. Re50UTces Exp•nd•d
Expenditure IS Tecognised once there is a ￿gaI or constwctwe obligation lo transfer e￿nOMiC b8nefft to a
third paty, it 15 probable that a transfer of e¢onomic beneffts will be required in settlem8nl, and the amount of
the obligation can be measured ￿liablY.
Expenditure is classffied by aclivty. The costs of each actiwty are made up of the total of direct costs and
shared costs. including support cost$ inVo￿ted in undertaking each &tiMty. Diré¢t ¢osts attributable to
single aclivty are allocalod direclty to that acliwty. Shared costs which contribute to more than on8 activity
and support costs which are not attributable to a single activty are apportioned be￿een those xtivities on a
basis consistent wth Ihg use of resources. Central stsff costs are allocated on the basis of time spent. and
depreciation charges aro alloratgd on the porti¢)n ofthe asset's use.
1.6. Tanolbl• Fix•d Assets ond Dgpro¢latlon
T&ngible thxell aJsets are m8a$tsf¢¢ gt CO¥1 kss &cums]laled depr•cAIiDn arKI any owumulat•d IrTpairrr
Oeoierkalion 1$ nro4idptt at T8les caku13-.ed lo write the c05t of Iho fix•J awtfr. IM• Ihw
estimalad resKlual value, wr their expected useful Iwes on the following baw..
Freehold
not dopre¢6ated
3.7. Investment Properties
All investmenl prope￿"e$ are carried at fair value deternined annualty and derived from the ¢urrenl market
rents investment property yield8 for comparable real estate, adjusted rf necessary for any difference in
the nature. location or Condition of the specific asset. No depreciation is provided for. Changes in fair value
are recognised in the Stslement of financial activities.
3.8. Leaslng and Hlre Purchaso Contr4¢ts
Assets obtained ijnder finance leases are eapitalised 4$ tangible fixed assets. Assels acquired under finance
leases are depreuated over the shorter of the lease lem and their useful lives. Assets acquired under hire
purchase contracts are depreciated over their useful lives. Finance leases are those Whe￿ substantially all
of the benefits and risks of ownership are assumed by the Gharily. Obligations under such agreements are
included in the crèdrtors not of the finance charge allocated lo future peri¢xls. Th¢ finance elgment of the
rental paymnt 18 charged to the statement of financial activities so as to produce a constant penodic rate of
charge on the net obligation outstanding in e8¢h period.
Rentals applicable lo operating lea8es where SLEbstantially all of the beneffils arnl risks of ownership remain
with the lessor are tharged to the statement offinanclal activities as incurred.
3.9. Stocks and Work in Progf95S
Stocks and woth in progress are Valu￿ at the lower of cost and nel reali8able value after making due
allowan¢e for obsolete and slowvmoving sltxks.
Cost 1$ delomiine<l using the first-in, fir5twouI method. Cost includes all direct costs and an appropriate
proportion of fixed and variabla overheads.
Work in progress is refiécted in th8 accounts on a contract by contract basis by rectyding tumover and
related costs as contracl aclivity progosses.
At the end of each reporting period stocks are assessed for irrwirmenl. If an item of slock is impaired. the
JerFtrfred stock 1$ rgduced to its selling price le88 costs to ￿Mplete and sell and an inpairment charge is
cognised in Ihe statement of financial adThif(ios. Whero a reversal of the Impalm￿nt is required the
impainnent charge is reversed, up to the original Impairment loss. and is racognwd as a credit in the
statement of financial actiwlies.
Page 8

The IDay•lbaghl Radhasoaml Satsang Associatlon of Europe Prop•rty Holdlng CIO
Notes to tho Financlal Statements (continued)
For The Y•ar Ended 31 March 2025
3.10. Cash and Cash Equlvalgnts
Cash and cash equivalents ale basic finan¢ial a$sels and Include cash in hand and deposits held al call wrth
bank$, other short-lerm highly liquid investments that mature in no more than three months from the date of
acquisftion and are readity convertible to a known amount of cash with insignfficanl risk of Ghange in value,
and bank overdrafts.
3.11. Foreign Currencies
onetary assets and liabilities in foreign currencies are translated into sterting al the rates of exchange ruling
at the statement of financial posrtion date. Transactions in foreign curren¢ies are translated into sterling at
the rate ruling on the date of th8 transaction. Exchange differences are taken into account in arriving at th8
operating surplu$.
3.12. Taxatlon
The charity is exempl from lax as all its income 1$ charitable and applied for charit8ble purposes.
3.13. Provl$lon$ and Contlngen¢i•s
Provlslons
Provlsions are rwnised when the charity has a pr8$ent lègal or ¢onslructNe obligation ag a result of past
events,. it is probable that an oufflow of re￿urceS will be required to settle the obligation,. and the amount of
the obligation can be estimated reliabty.
14lhere there are a number of Similar obligations, the likelih¢)c¢J that an outllow will be required in setllement
18 detemined by considering the class of obligations as a whole. A provision is recognised even rf thg
likelihood of an ouffic)w wilh respect to any one item induded in th& same class of obligations may be small.
Provisions are measured al the present value of the expenditures exp8Cted to be required to sattle the
obligation using a pr&tax ratg that refleets current market ass8ssments of the kn'me value of money and the
risks specific to the oblyation. The increase in th8 proviS￿n due to passage of lime is r￿QgnIsed as a
finance Cost.
¢ontlnggncl8s
Contingent liabilities not recognised. Conlingenl liabilities arise a$ a resuA of past events when lil It Is not
probable that there wll be an oufflow of resources or that the amount Cannot be reliabty measured al the
reporting date or {ii} when the existence will be confirmed by the ￿CurrenCe or nonwoccurrence of uncertain
firture events nol wholty within th8 charity's control. Conlingenl liabilities are disclosed in the financial
statèments unless thg probability of an outflow of re$ource5 is remote.
Contingent assets are not recognised. Contingent assets are discloged in the financk415tstement$ when an
inflow of economic benefits is probable.
3.14. Employ0• 8enellts
The costs of short-lemi employee beneffts are re￿gnIsed a$ 8 liability and an expense. unless tho$e costs
are required to be recognised as part of the c081 of stock of fixed assets.
The ctssl of any unused holiday entitlement is recognised in the period in whth the employèe's Se￿Ice$ are
received.
Termination beneffts are fecognisgd Immediate￿ ag an expense when the charity is demonslra)ly committed
to lerminale the employment of an èmployee or to provide ternination benefits.
Page 9

The IDayalbaghl Radhasoami Satsang A$$o¢iation of Europe Property Holding CIO
Notes to the Financial Statements {continuedl
For Thè Year Endod 31 March 2025
3.15. Governmenl Grant
Govemment grants are recognised in the statement of financial activities in an appropriate manner that
lches them with th6 expendrture towards which they are intended to Contribute.
Grants for imm8dial8 financial 5UPPOrt or to cover costs already incurred are reccbjnised immediately in the
statement of financial actmlies. Grants towards general aclNities of the entity over a specrfic period are
recOgn￿ed in the statement of financial activities over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are
tre*ed as deferred income and reteased to the statement of financial aGlivities over the useful lrfe of the
s$set concemed.
All orants in th8 Statement of financial aclNilios are rocognised when al conditions for T9C8ipI hav8 begn
Compl￿ wrth
4. In¢om? from Donatlons •nd L•9acI•B
31 March
2026
31 March
2024
Unr8stri¢t#d Unrestriet•d
funds
fvnds
Donations and gifts".
Donations 8nd gifts
30,000
852,000
Inv8stm•nt Intomè
31 March
2025
31 March
2024
UnrestrIct￿ Unr•strf¢tsd
nds
fund8
Bank Inlorest ￿e1Vabl@
2,211
6. AnJty$is of Expenditure
31 Mar¢h
2025
Support
costs
{sea note 7)
Ralsing fvnds
21.644
Page 10

The (Dayalbaghl Radhasoaml Satsang Association of Europe Property Holding CIO
Note$ to the Flnanclal Statements IcontInu￿>
For The Year Ended 31 March 2026
7. Support Co#ts
31 Mar¢h
2025
Raising
funds
Promises •xpenses'.
Repairs and maintenance
Prernises insurance
19.895
1,749
21,644
8. Avorage NuM￿r ol Employges
Average number ofempkjyees durir£ the year wa8.. 1212024.. 121
Tangibl• Assets
Land &
Prop&rty
Froohold
Cost
As al 1 April 2024
As al 31 March 2025
787,000
787.000
Net Book Value
As at 31 March 2025
787,000
As al 1 April 2024
787,000
10. Movem?nt in Funds
As at 1 April
2024
Asat31
Expendlturo March 2025
Income
Unrestricted funds
Genera..
General unrestrKted fur*J
852,000
32,211
121.644)
2.567
Totsl funds
852,000
32,211
{21,644}
862.567
Page 11

The {Dayalbayhl Radhasoaml Satsang Assoclation of Europe Propèrty Holding CIO
Notss to the Financial Statements (¢ontinued}
For The Year Ended 31 March 2025
Asat19
O¢tobof
2022
Asat31
March 2024
Incom•
Unrestricted funds
General..
Genernl unrestricted fund
852,000
852.000
T¢)tal fund8
852,000
852,000
11. TTan81Ctlon$ wlth Tru8te•s
None of thg Iru$te8s received any remuneratson or ary omer pene¥￿$ rom an ernpiDymeni wiiii" iii¥ ￿rI￿rILY UI
related entlty durfng the current or prevlous year.
No trustee expenses have been incurred.
12. R8lalgd Party Disclosurns
There have been no related p￿tY transact￿$ in the reporting period that require disdosure.
Page 12