**Registered number: 11777277 Charity number: 1205093**
**SAI SEVA UK LIMITED** Charitable company
## **TRUSTEES' REPORT AND FINANCIAL STATEMENTS**
**For the year ended 31 Jan 2025**
## **SAI SEVA UK LIMITED**
## **Charitable company**
## **Index to company reports and financial statements.**
||**Page**|
|---|---|
|Legal and administrative information|1|
|Trustees' report|2|
|Independent examiner's report|3|
|Statement of financial activities|4|
|Balance sheet|5|
|Notes to the accounts|6-7|
|Workings|8-11|
|Notes forming Part of financial Statements|6-11|
|_The following pages do not form part of the statutory accounts:_||
|Detailed income and expenditure accounts|12-14|
**Page 1**
## **SAI SEVA UK LIMITED**
**LEGAL AND ADMINISTRATIVE INFORMATION For the year ended 31 Jan 2025**
**Trustees Harpreet Kaur Tikoo Anjali Singhal**
**Company Registered Number 11777277 Charity Registered Number 1205093**
**Registered Office 9 The Fairway, Maidenhead England SL6 3AR**
**Independent examiner GNS Associates Limited Boundary House Cricket Field Road Uxbridge UB8 1QG**
**Page 2**
## **SAI SEVA UK LIMITED**
## **TRUSTEES REPORT For the year ended 31 Jan 2025**
The Trustees, who are directors of the charity for the purpose of the Companies Act, submit their annual report and the financial statements of Sai Seva UK Limited (the Charitable company) for the year ended 31st January 2025. The Trustees confirm that the annual report and financial statement of the charitable company comply with current statutory requirements, the requirements of the charitable company's governing document and the provisions of the statement of Recommended Practice (SORP).
## **Method of Appointment or Election of Trustees**
The management of the charitable company is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association.
## **Charitable Objectives**
General Charitable Purposes The Prevention Or Relief Of Poverty Religious Activities
## **Review of Activities and Future Developments**
The results of the year's operation are set out in the financial statements. The net movement in funds for the year amounted to £38,971 compared to £33,955 in 2024. The retained surplus on 31 January 2025 29,115 amounted to £60,866 compared to 2024 £31,751.The main reason for this was the increase in cash donation. The policy regarding reserves is to make a modest surplus or to break even.
Donations have increased from £33,955 to £38,971. The Trustees are grateful for the support of all our donors including
## **Risk Management**
The Trustees have assessed the major risks to which the Company is exposed, in particular those related to the operations and finances of the Company and are satisfied that systems are in place to mitigate the company's exposure to major risks.
## **Trustees' Responsibilities**
Company and charity law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the surplus or deficit of the charitable company of that period. In preparing those financial statements the Trustees have:
i. Selected suitable accounting policies and applied them consistently.
ii. Made judgments and estimates that are reasonable and prudent
iii. Stated whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements.
iv. Prepared the financial statements on a going concern basis.
The Trustees have overall responsibility for ensuring that the charitable company has an appropriate system of controls, financial and otherwise. They are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the detection and prevention of fraud and other irregularities. This report was approved by the trustees and signed on its behalf, by:
~~……...............…..............~~ Harpreet K Tikoo (Nov 28, 2025 13:44:48 GMT)Harpreet K Tikoo ....……………………………. Harpreet Kaur Tikoo, Trustee
Dated:
**Page 3**
**SAI SEVA UK LIMITED**
## **INDEPENDENT EXAMINER'S REPORT TO SAI SEVA UK LIMITED**
## **For the year ended 31 January 2025**
I report on the accounts for the year ended 31st January 2025 set out on pages 4 to 11.
## **Respective responsibilities of trustees and examiner.**
As described on page 2 the Trustees, who are also directors of the company for the purposes of the Companies Act, are responsible for the preparation of the accounts. The charity's trustees consider that an audit Is not required for this year under section 144 of the Charities Act 2011 and an independent examination is needed .The charity is required by company law to prepare accrued accounts and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales (ICAEW).
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act 2011.
- to follow the procedures laid down In the general directions given by the Charity Commission under section 145(5)(b) of the 2011 Act: and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the general directions given by the Charity Commission. An examination Includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention to Indicate:
- the accounting records have not been kept in accordance with section 386 of the Companies Act 2006;
- the accounts do not accord with such records:
- where accounts are prepared on an accrual basis, whether they fail to comply with relevant accounting requirements under section 396 of the Companies Act 2006, or are not consistent with the Charities SORP:
- any matter which the examiner believes should be drawn to the attention of the reader to gain a proper understanding of the accounts.
## **L N Ghimire**
## **GNS Associates Limited**
## **Chartered Accountants**
GNS Associates Limited Boundary House Uxbridge UB8 1AG
**Page 4**
## **SAI SEVA UK LIMITED**
## **STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 Jan 2025**
|**Total Funds**
**12 months ended**
**31 Jan 2025**
**Notes**
**£**
**INCOMING RESOURCES**
Donations, legacies and similar incoming resources
2
38,971
**Activities for generating funds:**
Trading activities
3
**TOTAL INCOMING RESOURCES**
**38,971**
**RESOURCES EXPENDED**
Costs of generating funds:
Charity trading expenses:
4
1,520
Charitable expenditure:
8,336
Costs of activities in furtherance of the charity's objects
**TOTAL RESOURCES EXPENDED**
**9,856**
MOVEMENT IN TOTAL FUNDS THE YEAR
**INCOME/ (EXPENDITURE) FOR THE YEAR**
**8**
**29,115**
**TOTAL FUNDS AT 01 February 2024**
**31,751**
**TOTAL FUNDS AT 31 January 2025**
**60,866**|**Total Funds**
**12 months ended**
**31 Jan 2025**
**Notes**
**£**
**INCOMING RESOURCES**
Donations, legacies and similar incoming resources
2
38,971
**Activities for generating funds:**
Trading activities
3
**TOTAL INCOMING RESOURCES**
**38,971**
**RESOURCES EXPENDED**
Costs of generating funds:
Charity trading expenses:
4
1,520
Charitable expenditure:
8,336
Costs of activities in furtherance of the charity's objects
**TOTAL RESOURCES EXPENDED**
**9,856**
MOVEMENT IN TOTAL FUNDS THE YEAR
**INCOME/ (EXPENDITURE) FOR THE YEAR**
**8**
**29,115**
**TOTAL FUNDS AT 01 February 2024**
**31,751**
**TOTAL FUNDS AT 31 January 2025**
**60,866**|**Total Funds**
**12 months ended**
**31 Jan 2024**
**£**
33,955
**33,955**|
|---|---|---|
|||4,546
9,716|
|||**14,262**|
||**29,115**
**31,751**
**60,866**|**19,693**
**12,058**|
|||**31,751**|
All activities relate to continuing operations.
The Statement of Financial Activities includes all gains and losses recognised in the year. The notes on page 6 to 11 form part of these financial statements.
**Page 5**
## **SAI SEVA UK LIMITED**
## **Balance Sheet For the year ended 31 Jan 2025**
|**Notes**
**Fixed Assets**
**Tangible fixed Assets**
**5**
**Fixed assets**
**Current assets**
Debtors
**6**
Cash in hand and at bank
**Creditors amounts falling due within one year**
**7**
**Net Assets**
**9**
**CHARITY FUNDS**
Unrestricted-General Funds|**2025**
**£**
**-**
766
61,526
**62,292**
(660)
**61,632**
**61,632**
61,632
**61,632**|**2024**
**£**
**-**
922
32,411|
|---|---|---|
|||**33,333**
(660)|
|||**32,673**|
|||**32,673**
32,673|
|||**32,673**|
The directors consider that the company is entitled to exemption from the requirement to have an audit under the provision of section 477 of the Companies Act 2006 relating to small companies, and members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Act. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the accounts, which give a true and fair view of the state of affairs of the company as at 31 Jan 2025 and of its profit for the year then ended In accordance with the provisions of the Act applicable to companies subject to the small companies regime.
The financial statements have been prepared in accordance with the special provision relating to small companies and in accordance with the Financial Reporting Standard for Small Entities (FRS 102).
The financial statements were approved by the Trustees and signed on their behalf, by:
Harpreet K Tikoo Harpreet K Tikoo (Nov 28, 2025 13:44:48 GMT)
## **Harpreet Kaur Tikoo,Trustee**
Dated:
The notes on pages 6 to 10 form part of these financial statements.
**Page 6**
## **SAI SEVA UK LIMITED**
**NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 Jan 2025**
## **1. ACCOUNTING POLICIES**
## **1.1 Basis of preparation of financial statements**
The Financial statements have been prepared under the historical cost convention. The financial statements have been prepared in accordance with the statement of Recommended Practice (SORP), "Accounting and Reporting by charities" published in October 2000, applicable accounting standards and the Companies Act 2006.
## **1.2 Company status**
The Charitable Company is a company limited by guarantee. The members of the company are the governors named on page 1. In the event of the charitable Company being wound up, the liability in respect of the guarantee is limited to £1 per member of the charitable Company.
## **1.3 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charitable Company and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Investments income, gains and losses are allocated to the appropriate fund.
## **1.4 Incoming resources**
All incoming resources are included in the Statement of financial Activities when the charitable company is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## **1.5 Resources expended**
All expenditure is accounted for on an accrual basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities they have been allocated on a basis consistent with the use of the resources. Overheads have been allocated on the basis of charity expenditure.
## **1.6 Cash flow**
The Company has taken advantage of the exemption in Financial Reporting Standard No.1 from the requirement to produce a cash flow statement on the grounds that it is a small charitable company.
## **1.7 Turnover**
Turnover comprises the invoiced value of the goods and services supplied by the company, exclusive of Value Added Tax and trade discounts.
**Page 7**
## **SAI SEVA UK LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 Jan 2025**
## **1 ACCOUNTING POLICIES**
## **1.8 Tangible fixed assets and depreciation**
Expenditure on assets are capitalised if they are capable of use exceeding the current year, are identifiable and the costs exceed £250.
Tangible fixed assets are stated at costs less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
## **2. DONATIONS LEGACIES AND SIMILAR INCOME RESOURCES**
|**As set out on page 13**
**CHARITY INCOME**
Donations,Glfts & Grants-General funds
HMRC Charities
Tax Relief
**TOTAL CHARITY INCOME**|**12 months ended**
**31 Jan 2025**
**£**
38,971
-
-
**38,971**|**12 months ended**
**31 Jan 2025**
**£**
33,955
-
-|
|---|---|---|
|||**33,955**|
**Page 8**
## **SAI SEVA UK LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 January 2025**
## **3. TRADING ACTIVITIES**
|**3. TRADING ACTIVITIES**|||
|---|---|---|
|**CHARITY TRADING INCOME**
Donations and sales
**Total Charity trading income**
**CHARITY TRADING EXPENSES**
Administrative Expenses
**Net expenditure from trading activities**|**Unrestricted**
**12 months ended**
**31 Jan 2025**
**£**
38,971
**38,971**
1,520
**37,451**|**Total Funds**
**12 months ended**
**31 Jan 2024**
**£**
33,955|
|||**33,955**|
|||4,546|
|||**29,409**|
**Page 9**
**SAI SEVA UK LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 January 2025**
## **4. ANALYSIS OF RESOURCES EXPENDED BY EXPENDITURE TYPE**
|**Costs of generating funds:**
Charity trading expenses
**Subtotal costs of generating funds**
Charitable expenditure:
Charity expenditure
Subtotal charitable expenditure
**Total resources expended**
Depreciation of tangible fixed assets:
**Owned by charity**
**Related Parties**
During the year, no trustee received any
remuneration, benefit in kind or had any
expenses reimbursed as trustees.
**5 TANGIBLE FIXED ASSETS**
Cost
At 1st December 2024
Additions
**Depreciation**
At 1st December 2024
Charge for the year
**Total Depreciation**
**Net book value**
**At 31st January 2025**
**At 31st January 2024**|**Total**
**Total**
**12 months ended**
**12 months ended**
**31 Jan 2025**
**31 Jan 2024**
**£**
**£**
1,520
4,546
**1,520**
**4,546**
8,336
9,716
8,336
9,716
**9,856**
**14,262**
**Year ended**
**Year ended**
**31 Jan 2025**
**31 Jan 2024**
-
-
**Equipment**
**Fixtures &**
**Fittings**
**Other Fixed**
**Assets**
**Total**
**£**
**£**
**£**
-|
|---|---|
||**-**
**-**
**-**|
|||
||**-**
**-**
**-**|
||**-**
**-**
**-**|
|||
**Page 10**
## **SAI SEVA UK LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **For the year ended 31 January 2025**
## **6. DEBTORS**
|Due within one year
HMRC tax refund
Prepayments
**7 CREDITORS**
**Amounts falling due within one year**
Trade creditors
Other creditors
**Total resources expended**|**2025**
**£**
766
**766**
**2025**
**£**
660
**660**|**2024**
**£**
922|
|---|---|---|
|||**922**|
|||**2024**
**£**
660|
|||**660**|
**Page 11**
## **SAI SEVA UK LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
**For the year ended 31 January 2025**
## **8. SUMMARY OF FUNDS**
|**8. SUMMARY OF FUNDS**||
|---|---|
|General Funds|**Brought Forward**
**Incoming**
**Resources**
**Resources**
**Expanded**
**Carried**
**Forward**
**£**
**£**
**£**
**£**
31,751
29,115
60,866
60,866|
||**31,751**
**29,115**
**60,866**
**60,866**|
## **9. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|Tangible fixed assets
Current assets
Creditors due within one year
**Total**|**Unrestricted**
**12 months ended**
**31 Jan 2025**
**£**
-
61,526
(660)
**60,866**|**Total Funds**
**12 months ended**
**31 Jan 2024**
**£**
-
32,411
(660)|
|---|---|---|
|||**31,751**|
**Page 12**
## **SAI SEVA UK LIMITED**
## **DETAILED INCOME AND EXPENDITURE ACCOUNT For the year ended 31 January 2025**
||**12 months ended**|**12 months ended**|
|---|---|---|
||**31 January 2025**|**31 January 2024**|
||**£**|**£**|
|**TRADING INCOME**|||
|Donations and Offerings|38,971|33,955|
|**LESS: TRADING COST OF SALES**|||
|Fundraising Costs|1,155|4,546|
|Printing, Advertising & Publicity|365||
|Volunteer & Staff Expenses|||
|Religious Supplies|||
|Utilities & Maintenance|||
|Venue Hire and Event Costs|8,336|9,716|
|Food Donation Programme|||
|Youth Activities and Programmes|||
|**TOTAL TRADING COST OF SALES**|**9,856**|**14,262**|
|**GROSS TRADING PROFIT**|**29,115**|**19,693**|
|**NET PROFIT FROM TRADING ACTIVITIES**|**29,115**|**19,693**|
**Page 13**
## **SAI SEVA UK LIMITED**
## **DETAILED INCOME AND EXPENDITURE ACCOUNT**
## **For the year ended 31 January 2025**
|**CHARITY INCOME**
**Donations**
Donations,Gifts & Grants- General funds
38,971
HMRC Charities
-
Tax Relief
-
**TOTAL CHARITY INCOME**
**38,971**
**LESS: CHARITY EXPENDITURE**
**Total overheads of charity**
**9,856**
**TOTAL CHARITY EXPENDITURE**
**9,856**
**NET INCOME FROM CHARITABLE SOURCES**
**29,115**
**NET LOSS FROM TRADING ACTIVITIES**
**NET (EXPENDITURE)/ INCOME FOR THE YEAR**
**29,115**
**£**
**12 months ended**
**31 January 2025**|**CHARITY INCOME**
**Donations**
Donations,Gifts & Grants- General funds
38,971
HMRC Charities
-
Tax Relief
-
**TOTAL CHARITY INCOME**
**38,971**
**LESS: CHARITY EXPENDITURE**
**Total overheads of charity**
**9,856**
**TOTAL CHARITY EXPENDITURE**
**9,856**
**NET INCOME FROM CHARITABLE SOURCES**
**29,115**
**NET LOSS FROM TRADING ACTIVITIES**
**NET (EXPENDITURE)/ INCOME FOR THE YEAR**
**29,115**
**£**
**12 months ended**
**31 January 2025**|33,955
-
-
**33,955**
**14,262**
**14,262**
**-**
**19,693**
**12 months ended**
**31 January 2024**
**£**|33,955
-
-
**33,955**
**14,262**
**14,262**
**-**
**19,693**
**12 months ended**
**31 January 2024**
**£**|
|---|---|---|---|
|||**14,262**||
||**9,856**||**14,262**|
|||**-**||
||**29,115**||**19,693**|
||**29,115**||**19,693**|
**Page 14**
## **SAI SEVA UK LIMITED**
## **SCHEDULE TO THE DETAILED ACCOUNTS**
## **For the year ended 31 Jan 2025**
|**CHARITY EXPENDITURE**
Programmes and Events
Secretarial & general expenditure
Telephone, Internet and fax
Travel mileage and accomodation
Book Keeping & Accounting
Bank charges and interest payable
Trade subscriptions
Printing and stationary
Insurance
Depreciation
**Total**|**2025**
**£**
7,935.00
766
-
720
-
100
3
332
**9,856**|**2024**
**£**
8,808.00
3,754
225
720
118
107
196
334|
|---|---|---|
|||**14,262**|