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2025-10-31-accounts

SAI SEVA TRUST

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 OCTOBER 2025

Charity Registration Number: 1205181

Principal Address: 3 The Firs, Syston, Leicestershire, LE7 2FT

1. INTRODUCTION

The Trustees are pleased to present their Annual Report for Sai Seva Trust for the year ended 31 October 2025, together with the financial statements for the year.

Sai Seva Trust was established to relieve poverty, provide humanitarian aid, advance health and social care, and promote spiritual development in accordance with the teachings of Shirdi Sai Baba.

The Trust seeks to combine practical service with values-based community development, both locally in the United Kingdom and internationally. Its work is guided by the principle of selfless service (Seva).

During the year, the Trust continued to develop its charitable activities, strengthen its community engagement and build upon the foundations established during its first year of operation.

The Trustees are grateful to the Trust's donors, volunteers, supporters and partner organisations whose continued commitment has enabled the Trust to deliver its charitable activities during the year.

2. OBJECTIVES AND ACTIVITIES

The Trust's charitable objectives remained unchanged during the reporting year.

The objectives of the Trust are:

Baba.

1

During the year, the Trust's activities focused on delivering practical support to people and communities in need, supporting children and families, developing opportunities for spiritual and community engagement, and working with other organisations with similar charitable aims.

The Trustees continued to ensure that the Trust's resources and activities were directed towards furthering its charitable objectives.

3. ACHIEVEMENTS AND PERFORMANCE

Food Seva

Food Seva continued to be an important part of Sai Seva Trust's charitable work during the year.

During the reporting period, approximately 510kg of food was donated to support local food banks and community food provision.

The Trust continued its regular programme of food donations, with particular increases around significant festivals and periods of increased community activity, including Shradh, Navratri and Diwali.

The Trust's financial records show expenditure of £1,416 on Food Bank activities during the year.

The Trustees intend to continue developing the Trust's Food Seva programme and to grow its network of food-bank partners during the coming year.

The Trustees note that the quantity recorded this year is lower than the 1.5 tonnes reported for the previous year. The Trust nevertheless maintained regular Food Seva activity, increased provision around significant festivals, and plans to broaden the network and reach of this support.

Support for Sai Seva School, Shirdi

The Trust continued its support for Sai Seva School for Children with Special Needs in Shirdi, India.

During the year, the Trust provided:

The Trust's financial records identify £1,395 of expenditure relating to Sai Seva Shirdi during the year.

The accounts also identify a restricted fund of £452 relating to Sai Seva School, Shirdi, representing funds available for this specific charitable purpose at the year end.

The Trustees consider the wellbeing, comfort and essential needs of the children to be an important part of the Trust's ongoing support for the school.

The Trust intends to continue supporting the school and to explore further practical ways of contributing to the children's wellbeing and quality of life.

2

Sai Seva Kids Club

The Sai Seva Kids Club continued to provide classes and sessions during school term time.

The activities were designed to enrich children's knowledge and understanding of different faiths, festivals and significant events.

The programme also provided opportunities for children to develop important social and personal skills, including communication, social interaction, self-confidence, understanding and respect for different faiths and traditions, and awareness of values that are important within society.

The Trustees believe that the Kids Club provides a positive environment in which children can learn, participate and develop their confidence while engaging with other members of the community.

Spiritual and Community Activities

During the year, the Trust introduced weekly satsang sessions, creating a regular opportunity for members of the community to come together for spiritual reflection, devotional activities and fellowship.

The introduction of weekly satsang has provided a more regular space for community members wishing to participate in spiritual activities and has supported the Trust's objective of promoting spiritual development in accordance with the teachings of Shirdi Sai Baba.

The Trust intends to further develop its spiritual and community presence during the coming year.

The Trust also continued its bhajan-related activities during the year, with £262 recorded as expenditure on Bhajan Events in the financial statements.

Volunteers

Volunteers continue to play an important role in enabling Sai Seva Trust to deliver its charitable activities.

During the year, the Trust continued to promote volunteer recruitment and had approximately 15 volunteers supporting its activities and charitable work.

Volunteers contribute across a range of activities, including Food Seva, community activities, the Kids Club, spiritual activities and fundraising.

The Trustees are grateful to all volunteers for their time, commitment and contribution to the Trust.

Fundraising

The Trust continued to raise funds through a range of channels during the year.

Fundraising activities included social media campaigns and engagement with the Trust's wider supporter and community network.

3

During the year, the Trust received total income of £4,176, comprising £4,175 in donations and £1 in gifts. Of this, £1,847 was received as restricted income, relating to the Sai Seva School, Shirdi fund.

The Trustees remain committed to developing sustainable fundraising activity to support the Trust's charitable objectives and future programmes.

Collaboration and Partnerships

Sai Seva Trust continued to work with other charities and organisations with similar charitable aims and objectives.

The Trust recognises the value of collaboration in enabling organisations to share knowledge, resources and opportunities and to focus on areas of mutual charitable interest.

The Trustees intend to continue developing appropriate partnerships where collaboration can strengthen the Trust's ability to deliver its charitable objectives.

The Trustees believe that maintaining strong community relationships is important to the Trust's ability to develop its charitable work and respond to areas of need.

4. FINANCIAL REVIEW

For the year ended 31 October 2025, Sai Seva Trust received total income of £4,176 and incurred total expenditure of £4,166, resulting in a net increase in funds of £10.

The Trust's expenditure included:

At 31 October 2025, the Trust held total funds of £3,088, compared with £3,078 at the previous year end.

The total funds comprised:

The balance sheet records cash at bank of £3,388 and creditors of £300, resulting in net assets and total funds of £3,088 at the year end.

The Trustees are satisfied that the Trust has continued to manage its financial resources responsibly and that funds have been applied in furtherance of its charitable objectives.

4

5. RESERVES POLICY

The Trustees recognise the importance of maintaining sufficient unrestricted reserves to enable the Trust to continue its charitable activities and meet its ongoing commitments.

At 31 October 2025, the Trust held £2,636 in unrestricted funds and £452 in restricted funds.

The restricted funds relate specifically to support for Sai Seva School, Shirdi, and are therefore not available for general expenditure.

The Trustees will continue to monitor the level and nature of reserves held and will seek to maintain an appropriate level of unrestricted funds to support the Trust's ongoing activities and future plans.

6. STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The charity is constituted as a CIO – Foundation and is governed by its governing document.

Trustees

During the reporting year, Ms M C Thanki was appointed as a Trustee on 7 August 2025. The remainder of the Trustees continued in office.

The Trustees serving during the year were:

The Trustees are responsible for the overall governance and management of the Trust and for ensuring that its activities further its charitable objectives.

The Trustees continued to oversee the Trust's activities, financial management and compliance responsibilities during the year.

There were no changes to the Trust's charitable objectives during the reporting period.

The Trustees also continue to monitor operational, financial and governance risks and maintain appropriate controls to safeguard the Trust's funds and assets and ensure that charitable resources are used appropriately.

Trustee Remuneration and Expenses

The financial statements confirm that there were no Trustees' remuneration or other benefits during the year and that no Trustees' expenses were paid.

Related Party Transactions

The financial statements confirm that there were no related party transactions during the year ended 31 October 2025.

5

The Trustees recognise their responsibility for identifying and managing the principal risks facing the Trust.

The Trustees continue to monitor operational, financial and governance risks and seek to ensure that appropriate controls are in place to safeguard the Trust's funds and assets.

The Trustees also seek to ensure that charitable resources are used appropriately and solely in furtherance of the Trust's charitable objectives.

7. PLANS FOR THE FUTURE

The Trustees intend to build on the progress made during the reporting year, with a focus on sustaining core activities while extending their reach and impact.

The Trust's priorities for the coming year include:

Food Seva

Spiritual and Community Development

Sai Seva School, Shirdi

Volunteers and Partnerships

8. TRUSTEES' RESPONSIBILITIES

The Trustees are responsible for preparing the Trustees' Annual Report and financial statements in accordance with applicable law and regulations.

6

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy the financial position of the Trust and enable them to ensure that the financial statements comply with applicable requirements.

The Trustees are also responsible for safeguarding the assets of the Trust and for taking reasonable steps to prevent and detect fraud and other irregularities.

9. APPROVAL

This report was approved by the Trustees of Sai Seva Trust on:

Date: 28[th] August 2026

Signed on behalf of the Trustees

Name: J D Jethwa

Position: Chair

Signature: J D Jethwa

Sai Seva Trust Charity Registration Number: 1205181 3 The Firs, Syston, Leicestershire, LE7 2FT

7

REGISTERED CHARITY NUMBER: 1205181

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Sai Seva Trust

Sterling 67 Uppingham Road Leicester Leicestershire LE5 3TB

Sai Seva Trust

Report of the Trustees for the Year Ended 31 October 2025

Introduction and Background

The Trustees are pleased to present their Annual Report for Sai Seva Trust for the year ended 31 October 2025, together with the financial statements for the year.

Sai Seva Trust was established to relieve poverty, provide humanitarian aid, advance health and social care, and promote spiritual development in accordance with the teachings of Shirdi Sai Baba.

The Trust seeks to combine practical service with values-based community development, both locally in the United Kingdom and internationally. Its work is guided by the principle of selfless service (Seva).

During the year, the Trust continued to develop its charitable activities, strengthen its community engagement and build upon the foundations established during its first year of operation.

The Trustees are grateful to the Trust's donors, volunteers, supporters and partner organisations whose continued commitment has enabled the Trust to deliver its charitable activities during the year.

Objectives and Activities

The Trust's charitable objectives remained unchanged during the reporting year. The objectives of the Trust are:

During the year, the Trust's activities focused on delivering practical support to people and communities in need, supporting children and families, developing opportunities for spiritual and community engagement, and working with other organisations with similar charitable aims.

The Trustees continued to ensure that the Trust's resources and activities were directed towards furthering its charitable objectives.

Achievements and Performance

Food Seva

Food Seva continued to be an important part of Sai Seva Trust's charitable work during the year. During the reporting period, approximately 510kg of food was donated to support local food banks and community food provision.

The Trust continued its regular programme of food donations, with particular increases around significant festivals and periods of increased community activity, including Shradh, Navratri and Diwali.

The Trust's financial records show expenditure of £1,416 on Food Bank activities during the year.

The Trustees intend to continue developing the Trust's Food Seva programme and to grow its network of food-bank partners during the coming year.

The Trustees note that the quantity recorded this year is lower than the 1.5 tonnes reported for the previous year. The Trust nevertheless maintained regular Food Seva activity, increased provision around significant festivals, and plans to broaden the network and reach of this support.

Support for Sai Seva School, Shirdi

The Trust continued its support for Sai Seva School for Children with Special Needs in Shirdi, India.

During the year, the Trust provided:

The Trust's financial records identify £1,395 of expenditure relating to Sai Seva Shirdi during the year.

The accounts also identify a restricted fund of £452 relating to Sai Seva School, Shirdi, representing funds available for this specific charitable purpose at the year end.

The Trustees consider the wellbeing, comfort and essential needs of the children to be an important part of the Trust's ongoing support for the school.

The Trust intends to continue supporting the school and to explore further practical ways of contributing to the children's wellbeing and quality of life.

Sai Seva Kids Club

The Sai Seva Kids Club continued to provide classes and sessions during school term time.

Page 1

Sai Seva Trust

for the Year Ended 31 October 2025

Report of the Trustees

The activities were designed to enrich children's knowledge and understanding of different faiths, festivals and significant events.

The programme also provided opportunities for children to develop important social and personal skills, including communication, social interaction, self-confidence, understanding and respect for different faiths and traditions, and awareness of values that are important within society.

The Trustees believe that the Kids Club provides a positive environment in which children can learn, participate and develop their confidence while engaging with other members of the community.

Spiritual and Community Activities

During the year, the Trust introduced weekly satsang sessions, creating a regular opportunity for members of the community to come together for spiritual reflection, devotional activities and fellowship.

The introduction of weekly satsang has provided a more regular space for community members wishing to participate in spiritual activities and has supported the Trust's objective of promoting spiritual development in accordance with the teachings of Shirdi Sai Baba.

The Trust intends to further develop its spiritual and community presence during the coming year.

The Trust also continued its bhajan-related activities during the year, with £262 recorded as expenditure on Bhajan Events in the financial statements.

Volunteers

Volunteers continue to play an important role in enabling Sai Seva Trust to deliver its charitable activities.

During the year, the Trust continued to promote volunteer recruitment and had approximately 15 volunteers supporting its activities and charitable work.

Volunteers contribute across a range of activities, including Food Seva, community activities, the Kids Club, spiritual activities and fundraising.

The Trustees are grateful to all volunteers for their time, commitment and contribution to the Trust.

Fundraising

The Trust continued to raise funds through a range of channels during the year.

Fundraising activities included social media campaigns and engagement with the Trust's wider supporter and community network.

During the year, the Trust received total income of £4,176, comprising £4,175 in donations. Of this, £1,847 was received as restricted income, relating to the Sai Seva School, Shirdi fund.

The Trustees remain committed to developing sustainable fundraising activity to support the Trust's charitable objectives and future programmes.

Collaboration and Partnerships

Sai Seva Trust continued to work with other charities and organisations with similar charitable aims and objectives. The Trust recognises the value of collaboration in enabling organisations to share knowledge, resources and opportunities and to focus on areas of mutual charitable interest.

The Trustees intend to continue developing appropriate partnerships where collaboration can strengthen the Trust's ability to deliver its charitable objectives.

The Trustees believe that maintaining strong community relationships is important to the Trust's ability to develop its charitable work and respond to areas of need.

FINANCIAL REVIEW

For the year ended 31 October 2025, Sai Seva Trust received total income of £4,176 and incurred total expenditure of £4,166, resulting in a net increase in funds of £10.

The Trust's expenditure included:

Page 2

Sai Seva Trust

for the Year Ended 31 October 2025

Report of the Trustees

The balance sheet records cash at bank of £3,388 and creditors of £300, resulting in net assets and total funds of £3,088 at the year end.

The Trustees are satisfied that the Trust has continued to manage its financial resources responsibly and that funds have been applied in furtherance of its charitable objectives.

RESERVES POLICY

The Trustees recognise the importance of maintaining sufficient unrestricted reserves to enable the Trust to continue its charitable activities and meet its ongoing commitments.

At 31 October 2025, the Trust held £2,636 in unrestricted funds and £452 in restricted funds.

The restricted funds relate specifically to support for Sai Seva School, Shirdi, and are therefore not available for general expenditure.

The Trustees will continue to monitor the level and nature of reserves held and will seek to maintain an appropriate level of unrestricted funds to support the Trust's ongoing activities and future plans.

GOVERNANCE AND MANAGEMENT

Trustees

During the reporting year, Ms M C Thanki was appointed as a Trustee on 7 August 2025. The remainder of the Trustees continued in office.

The Trustees serving during the year were:

The Trustees continued to oversee the Trust's activities, financial management and compliance responsibilities during the year.

There were no changes to the Trust's charitable objectives during the reporting period.

The Trustees also continue to monitor operational, financial and governance risks and maintain appropriate controls to safeguard the Trust's funds and assets and ensure that charitable resources are used appropriately.

Trustee Remuneration and Expenses

The financial statements confirm that there were no Trustees' remuneration or other benefits during the year and that no Trustees' expenses were paid.

Related Party Transactions

The financial statements confirm that there were no related party transactions during the year ended 31 October 2025. The Trustees recognise their responsibility for identifying and managing the principal risks facing the Trust.

The Trustees continue to monitor operational, financial and governance risks and seek to ensure that appropriate controls are in place to safeguard the Trust's funds and assets.

The Trustees also seek to ensure that charitable resources are used appropriately and solely in furtherance of the Trust's charitable objectives.

PLANS FOR THE FUTURE

The Trustees intend to build on the progress made during the reporting year, with a focus on sustaining core activities while extending their reach and impact.

The Trust's priorities for the coming year include:

Food Seva

Spiritual and Community Development

Page 3

Sai Seva Trust

Report of the Trustees for the Year Ended 31 October 2025

Sai Seva School, Shirdi

Volunteers and Partnerships

TRUSTEES' RESPONSIBILITIES

The Trustees are responsible for preparing the Trustees' Annual Report and financial statements in accordance with applicable law and regulations.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy the financial position of the Trust and enable them to ensure that the financial statements comply with applicable requirements. The Trustees are also responsible for safeguarding the assets of the Trust and for taking reasonable steps to prevent and detect fraud and other irregularities.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is constituted as a CIO - Foundation and is governed by its governing document.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1205181

Principal address

3 THE FIRS Syston Leicestershire LE7 2FT

Trustees

R Vaitha J D Jethwa D M Pala Ms M C Thanki (appointed 7.8.25)

Approved by order of the board of trustees on 25 August 2026 and signed on its behalf by:

J D Jethwa

J D Jethwa - Trustee

Page 4

Sai Seva Trust

Statement of Financial Activities for the Year Ended 31 October 2025

Period
4.5.23
Year Ended to
31.10.25 31.10.24
Unrestricted Restricted
Total
Total
fund funds funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 2,329 1,847
4,176
9,755
EXPENDITURE ON
Raising funds 746 -
746
-
Charitable activities
Charitable Activities 1,978 1,395
3,373
5,545
Other 47 -
47
1,132
Total 2,771 1,395
4,166
6,677
NET INCOME/(EXPENDITURE) (442) 452
10
3,078
RECONCILIATION OF FUNDS
Total funds brought forward 3,078 -
3,078
-
TOTAL FUNDS CARRIED FORWARD 2,636 452
3,088
3,078

The notes form part of these financial statements

Page 5

Sai Seva Trust

Balance Sheet

31 October 2025

31.10.25 31.10.24
Unrestricted Restricted Total Total
fund funds funds funds
Notes £ £ £ £
CURRENT ASSETS
Cash at bank 2,936 452 3,388 3,378
CREDITORS
Amounts falling due within one year 4 (300) - (300) (300)
NET CURRENT ASSETS 2,636 452 3,088 3,078
TOTAL ASSETS LESS CURRENT
LIABILITIES 2,636 452 3,088 3,078
NET ASSETS 2,636 452 3,088 3,078
FUNDS 5
Unrestricted funds 2,636 3,078
Restricted funds 452 -
TOTAL FUNDS 3,088 3,078

The financial statements were approved by the Board of Trustees and authorised for issue on 25 August 2026 and were signed on its behalf by:

J D Jethwa

J D Jethwa - Trustee

R Vaitha

R Vaitha - Trustee

The notes form part of these financial statements

Page 6

Sai Seva Trust

Notes to the Financial Statements for the Year Ended 31 October 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts 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 Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 October 2025 nor for the period ended 31 October 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 October 2025 nor for the period ended 31 October 2024.

3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted Restricted Restricted Total
fund funds funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 9,755 - 9,755
EXPENDITURE ON
Charitable activities
Charitable Activities 5,545 - 5,545
Other 1,132 - 1,132
Total 6,677 - 6,677

continued...

Page 7

Sai Seva Trust

Notes to the Financial Statements - continued for the Year Ended 31 October 2025

3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund funds funds
£ £ £
NET INCOME 3,078 - 3,078
TOTAL FUNDS CARRIED FORWARD 3,078 - 3,078
4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors 31.10.25
£
300
31.10.24
£
300
5. MOVEMENT IN FUNDS
Unrestricted funds At
1.11.24
£
Net
movement
in funds
£
At
31.10.25
£
General fund 3,078 (442) 2,636
Restricted funds
Sai Seva School Shirdi - 452 452
TOTAL FUNDS 3,078 10 3,088
Net movement in funds, included in the above are as follows:
Unrestricted funds Incoming
resources
£
Resources
expended
£
Movement
in funds
£
General fund 2,329 (2,771) (442)
Restricted funds
Sai Seva School Shirdi 1,847 (1,395) 452
TOTAL FUNDS 4,176 (4,166) 10

continued...

Page 8

Sai Seva Trust

Notes to the Financial Statements - continued for the Year Ended 31 October 2025

5. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
in funds 31.10.24
£ £
Unrestricted funds
General fund 3,078 3,078
TOTAL FUNDS 3,078 3,078
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds Incoming
resources
£
Resources
expended
£
Movement
in funds
£
General fund 9,755 (6,677) 3,078
TOTAL FUNDS 9,755 (6,677) 3,078

6. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 October 2025.

Page 9

Sai Seva Trust

Detailed Statement of Financial Activities for the Year Ended 31 October 2025

Detailed Statement of Financial Activities
for the Year Ended 31 October 2025
Period
4.5.23
Year Ended to
31.10.25 31.10.24
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Gifts 1 -
Donations 4,175 9,755
4,176 9,755
Total incoming resources 4,176 9,755
EXPENDITURE
Charitable activities
Food Bank 1,416 1,506
Bhajan Events 262 2,533
Sai Seva Shirdi 1,395 1,193
Support costs 3,073 5,232
Management
Insurance 171 171
Telephone 54 16
Sundries - 227
Website & IT Costs 469 313
Finance 694 727
Bank charges 52 39
Governance costs
Accountancy and legal fees 347 679
Total resources expended 4,166 6,677
Net income 10 3,078

This page does not form part of the statutory financial statements

Page 10

Sai Seva Trust

Contents of the Financial Statements for the Year Ended 31 October 2025

Page
Report of the Trustees 1 to 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 9
Detailed Statement of Financial Activities 10