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2025-03-31-accounts

Charity registration number 1207697

Sri Sathya Sai Organisation United Kingdom CIO Report and Financial Statements for the period 2 April 2024 to 31 March 2025

Williams Chartered Accountants Jade House

67 Park Royal Road London NW10 7JJ

Sri Sathya Sai Organisation United Kingdom CIO Report and Financial Statements Contents

Page
Legal and administrative information 3
Trustees' report 4
Independent examiner's report 17
Statement of financial activities 18
Balance sheet 19
Statement of cash flows 20
Principal accounting policies 21
Notes to the financial statements 23

Sri Sathya Sai Organisation United Kingdom CIO Legal and Administrative Information

Trustees

Chairman and National Council President Pratap Thakkar Vice-Chairman and National Council Vice-President Sakthitharan Shanmugathasan National Spiritual Coordinator Sathish Kumar Thirupadripuliyur Mohan Kumar National Service Coordinator Jayesh Patel Joint-National Bal Vikas (SSE) Coordinator Vasuky Easwaracumar Joint-National Bal Vikas (SSE) Coordinator Roni Ramdin Joint-National Young Adults Coordinator Kapil Prasher (until 18 January 2025) Joint-National Young Adults Coordinator Triveni Patel (until 18 January 2025) National Young Adults Coordinator Saiwarren Pathmanathan (from 18 January 2025)

Region 1 President Jitesh Patel Region 2 President Neel Mehta Region 3 President Arul Srinivasan Region 4 President Manisha Patel Region 5 President Ketan Parmar Region 6 President Sushma Gurung Region 7 President Senthiru Sivaloganathan Region 8 President Sreebala Sripada

All trustees have served throughout the period, unless otherwise indicated.

Correspondence address

12 Elgood Avenue Northwood HA6 3QJ Charity number 1207697 Independent Examiner Williams Chartered Accountants Jade House 67 Park Royal Road London NW10 7JJ

Sri Sathya Sai Organisation United Kingdom CIO

Trustees' report

from the date of registration, 2 April 2024, to 31 March 2025.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Organisation was first registered by the Charity Commission of England and Wales as a Charitable Incorporated Organisation on 2 April 2024. The governing document of the Organisation is its Constitution, also dated 2 April 2024.

Prior to its registration, the activities of the Organisation were carried out by its predecessor organisation, the Sri Sathya Sai Organisation UK, an unincorporated association not deemed to be a charity. The origins of this organisation in the UK go back to the 1970s.

As at the reporting date, the Organisation had 64 branches located around the United Kingdom, through which the majority of our activities are undertaken. The branches are organised into eight geographical regions, together covering the whole of the UK.

The Board of Trustees also acts as the National Council for the Organisation, comprising the National President (Board Chair), National Vice-President, National Wing Coordinators and Regional Presidents.

Individuals are selected by the Trustees as members of the National Council, hence as fellow Trustees, due to the skills, knowledge and experience they each possess for the effective administration of the Organisation.

TRUSTEES' RESPONSIBILITIES WITH REGARD TO THE FINANCIAL STATEMENTS

The Trustees are responsible for preparing the Trustees' Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The 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 charity and of the income and expenditure of the charity for that period. In preparing these financial statements, the Trustees are required to:

-Select suitable accounting policies and then apply them consistently;

-Observe the methods and principles in Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable to the United Kingdom and Republic of Ireland (FRS 102);

-Make judgements and estimates that are reasonable and prudent;

-State whether applicable United Kingdom Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

-Prepare the financial statements on the on-going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, applicable Charity (Accounts and Reports) Regulations and the provisions of the Constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The present report is evidence that the Trustees understand their responsibilities and have prepared financial statements for this financial period which give a true and fair view of the state of affairs of the charity.

Sri Sathya Sai Organisation United Kingdom CIO

Trustees' report

OBJECTIVES AND ACTIVITIES, INCLUDING ACHIEVEMENTS AND PERFORMANCE

Objects

The objects of the Organisation are the promotion of the moral or spiritual welfare or improvement of the community for the public benefit, including but without limitation by:

right conduct, peace, love and non-violence as per the teachings of Sri Sathya Sai Baba; and

b) providing grants and other charitable support for purposes regarded as exclusively charitable under the law of England and Wales from time to time.

Our volunteers

It is important to note that the Organisation has no paid employees: all of our volunteers (or through a feeling of love and service, donate their time and other resources in order to help and serve others. Every single activity undertaken by the Organisation is carried out by unpaid volunteers.

Our volunteers have joined the Organisation for their personal spiritual growth and to realise and manifest their innate divinity, and to support others in their own spiritual awakening. This can be fostered fully by actively taking part in the variety of activities undertaken by the Organisation. Thus, each volunteer actively forges his or her connection with divinity by following Sri Sathya Sai teachings sincerely with faith and love.

Crucially, there are no charges, levies or membership fees in the Organisation: it is open to all, free of charge, regardless of background or religious belief.

Grant-making policy

In principle, grants are made only to organisations affiliated to the Sri Sathya Sai Global Council, headquartered in Prasanthi Nilayam, Andhra Pradesh, India. As set out in our accounts, a grant was awarded during the period to our sister organisation in Sri Lanka, to assist with local flood relief. The Trustees believe such works undertaken by that organisation are consistent with our objects, and all such works are for the public benefit.

Our Wings

The Organisation seeks to achieve its aims through four Wings, as set out below.

In setting out the below, the Trustees confirm they have had regard to the Charity guidance on public benefit.

Service Wing

Background

Service forms the backbone of the Organisation. Sri Sathya Sai Baba says true service is selfless and creates no distinction between the person who is serving and the one being served. Humans owe a great debt to the society which nurtures them from birth until death. The Service Wing provides opportunities to repay that debt in the most impactful and loving way. The Love in Action mindset that flows through the Service Wing makes rendering service a natural force for positive change in society.

Sri Sathya Sai Organisation United Kingdom CIO

Trustees' report

True service is offered without expecting any reward or fame in return. In other words, it is selfless service coupled with the willingness to make sacrifices of time, effort, and funds for the good of others.

In essence, service boosts spirituality: it widens our vision to see the divine in everyone and especially those who are being served. Service increases the emotional connection between the self and with others. Humility comes to the forefront, as the ego is subdued when engaged in service. Of course, compassion, sympathy and empathy during service activities amplifies the joy of serving, for both the giver and receiver.

The Service Wing is responsible for making such opportunities available in the Organisation across the UK, enabling devotees of all ages to give back to society and develop spiritually.

Typical activities

Being at the very heart of the Organisation, the Service Wing has very wide-reaching activities. Across its five main streams, it combines care and respect for nature, human beings and animals, not just in the UK, but also in other parts of the world, on a regular basis.

Service stream 1: Sociocare

Society nurtures humans in countless different ways. All of these are integral to our ongoing progress on the path to self-transformation. Service to society is thus one way of repaying the debt humans owe to society. As Sri Sathya Sai Baba explained in straightforward terms, in society, brought up in society, educated by society and deriving countless benefits from society, what are you doing for society? Social service should be regarded as an expression of gratitude to society for what it has done for us. Without society we

Examples of sociocare activities carried out are:

Nourishment of the physical body is vital and all humans have a right to eat nutritious food which will sustain and maintain their health. Thus, feeding the hungry is a must. Doing so is more than just providing physical food for the recipient but also a personal, family and community commitment and spiritual practice. Believing that there is divinity inherent in all humans, feeding others also equates to feeding the divine.

The Organisation, through several of its branches across the UK, regularly donates food to those in need and/or have no permanent home. This can take the form of donating regularly to food banks, or cooking hot food and distributing it amongst those in need. On average, one tonne of food and provisions was donated to food banks every month, to help tackle food poverty. A monthly average of 1,850 food parcels was distributed during the period to those in need, such as the homeless, alongside clothing and sleeping bags.

To support this cooking activity, 98 of our volunteers completed food safety and hygiene in catering training during the period and were awarded Level 2 certificates.

For those in need and/or without a permanent home, food donations are important but so are other donations. Volunteers across the country regularly donate clothes, toiletries and other essential items for distribution to those who need them most. 2,449 items were donated during the period to The Passage, a London-based charity that strives to end homelessness and that assists people who have experienced homelessness to realise their own potential to transform their lives.

Sri Sathya Sai Organisation United Kingdom CIO

Trustees' report

Across the UK, many of our volunteers knit baby clothes for infants out of the generosity of their hearts. During the period, 30 sets of clothes were sent to Moldova, 36 to Nepal and 60 to India.

Working with our partners our volunteers host local tea parties where our elderly guests are picked up from their homes and taken to a venue to be served tea and entertained, before being dropped back to their homes. For some guests, this is their only outing and contact with others. Once a year, the elderly are taken on a boat trip in the summer; in December, a Christmas party is organised for them. This is a simple act of service: driving, talking, making refreshments but, most importantly, just making time puts a smile on their faces.

Care homes are also visited, where a variety of activities might be undertaken for the residents, such as: regular games of bingo; group devotional singing sessions; and annual Christmas carol singing.

Twice a year, the Organisation donates care packages for needy people in Eastern Europe. During summer 2024, over two tonnes of large food parcels were collected, benefitting over 120 families. During winter 2024/5, 105 shoe boxes were filled with stationery, small clothing items (e.g. socks, hats and gloves) and little treats for children. These were wrapped by volunteers as gifts from the UK and driven to Moldova by a partner charity, TEECH.

After reading about our service on our website, the team from Tesco in Leicester got in touch. Whilst they normally support local community initiatives, they were touched by the efforts to support those in need in Moldova and so they kindly donated the following items of clothing: 50 dresses; 46 t-shirts and shirts; 30 pairs of trousers; 111 pairs of shorts; 6 skirts; 56 pairs of football shorts; and 10 pairs of socks.

This project aimed to provide emergency flood relief to parts of Sri Lanka, which had been severely affected by adverse weather conditions in late 2024, resulting in several fatalities and the displacement of thousands of people. According to figures from the Sri Lankan government, a total of 17,922 families, comprising 62,505 individuals, were affected in the Northern Province. In response to this severe flooding, an emergency relief project was initiated to assist the affected communities. A total of £4,315 was granted to Sri Sathya Sai Overseas Organisation Sri Lanka, facilitating the delivery of dry rations across four relief phases, reaching 500 families in 10 villages. The support focussed on vulnerable households, including those displaced and returning to their homes, as well as communities still recovering from flood damage.

Service stream 2: Medicare

The right to effective medical care is one of the most fundamental basics of human society; it should be available to all, irrespective of ability to pay. However, in some parts of the world, this is not the case: either the quality of treatment is not good or, if it is good, it is expensive and unaffordable.

Sri Sathya Sai Baba highlights the need for doctors to step forward and meet this pressing need to serve society in the best way possible: should serve the poor with a spirit of sacrifice. There is no greater service than this. As man is the embodiment of God, it is his primary duty to help the destitute and the forlorn. Medicine should not be commercialised. It is meant to promote a heart-to-heart and love-to-love

Examples of medicare activities carried out are:

The Medicare initiative extends its impact within the UK through educational drives focused on prevention and treatment.

During the period, the Organisation hosted three health webinars led by highly skilled doctors and medical professionals, on the topics of menopause, paediatric myopia and childhood winter illnesses. These webinars have been run since 2020, started by our predecessor organisation, and there have been over 50 in total, covering a wide array of common illnesses, diseases, and therapy areas. They address both physical and mental health, ensuring a holistic approach to well-being. Streamed online via our YouTube channel, they are accessible to everyone across the country.

Sri Sathya Sai Organisation United Kingdom CIO

Trustees' report

During the period, we supported The Bridge Homelessness to Hope, a Leicester-based charity, by running dental clinics in September 2024 and March 2025 that benefitted a total of 21 guests. One of our volunteers has also been providing, since 2024, remote psychological support to the staff at The Bridge, to assist with some of the homeless guests who have varied experiences of emotional trauma in their lives.

Sri Sathya Sai Baba says, there is a need for blood donation, you should come forward to donate your blood and thereby fulfil your obligation to Giving blood is like giving someone the gift of life. One unit of blood can treat up to three different patients.

During the period, 71 units of blood were donated by our volunteers.

The Organisation has a long track record of hosting medical camps in Africa and Asia where high-quality treatment is provided by trained medical experts from the UK free of charge. Some of these have been individual (even solo) undertakings of doctors, dentists and opticians who have organised small-scale mini medical camps themselves. Others have been large and complex trips, taking months to plan and involving over a hundred volunteers including non-medical personnel who provide vital logistical support so that the medical teams can do their work.

During the period, two medical camps were organised: one in India and another in Nepal. The Indian camp was held in July 2024, and served three remote villages near Puttaparthi, India, that do not have ready access to medical treatment. A total of 1,511 visitors were seen over three days by thirty-eight healthcare professionals, supported by forty-two general volunteers.

The Nepal medical camp took place in March 2025, serving three villages. 5,350 patients were seen in total. The camp brought together 28 medical professionals, 21 allied healthcare professionals, and 16 general volunteers, including 9 healthcare professionals and 3 general volunteers from the USA.

7,000 meals were lovingly prepared and served throughout the camps, ensuring that no one went hungry

Sri Sathya Sai Organisation United Kingdom CIO

Trustees' report

Service stream 3: Educare

True education illumines the road to enlightenment, not just of the intellect and of how humans should live in society, but also of the soul. All of these play an important part in self-transformation and fostering the next generation of citizens.

Sri Sathya Sai Baba explains these interconnections in a very logical way: if education is blended with culture will it shine forth as true education. What is culture? It is the cultivation of discrimination between good and evil, sin and merit, and truth and untruth that we experience in our daily life. It is also removal of

Thus, fostering and facilitating the education of others in the UK and abroad is an integral part of the Service Wing.

During the March 2025 Nepal medical camp, children received 50 sets of school uniforms, footwear and warm jackets, helping to brighten their futures. In addition, to support education for years to come, 10 laptops were gifted to a local shelter providing a safe haven and education for underprivileged girls from the rural parts of that country and young orphan girls who are vulnerable to human trafficking.

Service stream 4: Aquacare

Sri Sathya Sai Baba says, is essential for the survival of everyone. It is the sustainer of life. What else can be of greater service than providing drinking water to the needy? There can be no greater service

We continue to look for suitable opportunities to provide service in this vital area.

Service stream 5: Envirocare

We only have one Earth on which to live, one Mother Nature to shelter us and one chance to look after our natural world.

Sri Sathya Sai Baba summarises this in clear and simple terms: entire creation is the expression of the will power of God. Nature is a manifestation of the supreme divine. Man is born to manifest and reflect

Examples of envirocare activities carried out are:

Sri Sathya Sai Baba says, there is deforestation to an alarming extent, the amount of carbon dioxide in the atmosphere has considerably increased. Therefore, the remedy for this situation is intensive afforestation - growing trees everywhere and protecting the existing ones without destroying them for other

Trees not only help mitigate the threat from climate change, but also help the wider environment in several ways, as well as help provide health benefits such as improved overall wellbeing, reduced stress and improved mental health.

Sathya Sai Prema is a global tree-planting initiative, with the goal of planting 10 million trees worldwide by 23 November 2025. Within the UK, the Organisation has embraced this opportunity with great enthusiasm and energy. Between April 2024 and March 2025, volunteers throughout the UK planted 3,965 trees in 26 different locations. Our initial target, via our predecessor organisation when this project was launched in February 2023, was 10,080 trees. This target was reached during the period and the Organisation has since continued to plant more trees.

Other acts of kindness to the environment are also done in short, sharp bursts such as clean ups and litter picking in local towns, parks, streets and beaches.

Sri Sathya Sai Organisation United Kingdom CIO

Trustees' report

Spiritual Wing

Background

Sri Sathya Sai Baba outlines the importance of spirituality through true devotion: realise the Supreme, the path of devotion is the only royal road. It is the panacea for all worldly ailments and for the disease of

With devotion as the foundation, the Spiritual Wing provides seekers with the environment, techniques, and materials to fulfil their spiritual goals and aspirations and to become aware of their own divine nature. This is done by participating in devotional activities, such as group chanting and singing, study circles, meditation, interfaith activities and keeping company with like-minded individuals.

Members of the Organisation follow the five basic human values of love, truth, right conduct, peace, and non-violence to uplift themselves spiritually and lead purpose-driven lives.

Typical activities

The activities of the Spiritual Wing form some of the most fundamental pillars of the Organisation. Powerful and profound, the Spiritual Wing represents all faiths and delivers upliftment at multiple levels through its activities.

Group devotional singing

Group devotional singing (or bhajans) is one of the most uplifting spiritual practices available to us. Whilst music on its own creates a level of joy, this joy is significantly elevated when a spiritual dimension is incorporated and many take part in the experience. Group devotional singing is designed to connect with the divine and express the glory of God through voice and music as a collective group.

Sri Sathya Sai Baba has said: that there is nothing greater than bhajan. What bliss is there in bhajans! What a demonstration of oneness is it when a myriad of throats join in uttering the name of God!

To ensure everyone can follow, sessions and devotional songs are designed so that the music and lyrics are easy to follow. A variety of languages including Sanskrit, Hindi, Tamil, Telugu, English and Latin are covered.

Being inclusive at a faith level is also key. Deities and figures from all faiths are included, from Ganesh, the Mother Goddesses and the many incarnations of Lord Vishnu in Hinduism, to Allah, Buddha, Guru Nanak, Jesus, Mahavir and Zoroaster.

The ongoing effect of group devotional singing is to release the mind from worldly passions, purify it over time and crystallise faith in the divine.

Sri Sathya Sai Baba says, aloud the glory of God and charge the atmosphere with divine adoration. Think of it as a part of spiritual training to be taken seriously for reducing the attachments to fleeting objects,

Sri Sathya Sai Organisation United Kingdom CIO

Trustees' report

When group devotional singing is meaningful, melodious and melts the heart with emotion, it:

These benefits are amplified when individuals come together and sing as a group or community. When singing alone, the benefits only stretch as far as the individual singer. However, group devotional singing amplifies the divine vibrations to reach all attendees, the wider community and the entire atmosphere with these divine vibrations.

Sri Sathya Sai Baba says, you sing alone in your shrine, the vibrations return to you as a reaction. But in community singing, what you have is not a reaction but a wave of vibrations. They enter into the atmosphere Group devotional singing is a regular activity in all branches of the Organisation. This activity takes place weekly in most branches, and less frequently (e.g. once a fortnight or once a month) at our smaller branches, typically at hired venues.

In addition, again using hired venues, group devotional singing features in special events and gatherings,

The Organisation held a retreat in Leicester at a hired venue over 2 days in late-summer 2024, with a special guest speaker from India. Around 400 people attended this event.

Another annual event is consisting of all-day devotional singing at a hired venue; the event during the period was held in Swindon. 280 people participated in this activity.

As of March 2025, the Organisation was organising several devotional singing practices every week, at hired venues, in preparation for our summer 2025 pilgrimage to India.

As part of efforts to take this important activity to homes and local communities, group devotional singing is held in homes, care homes and temples across the country, involving widespread participation of families, young people, and community members. The initiative has created a spiritual wave of devotion throughout the UK, as participants have gathered in homes and other venues to sing the divine name in unison. It has strengthened the practice of group devotional singing as a central form of spiritual discipline. It has also fostered unity and fellowship, bringing together members of diverse backgrounds. The vibration from the activity transforms venues into sanctuaries of peace and upliftment, benefitting both participants and the wider neighbourhood.

Sri Sathya Sai Organisation United Kingdom CIO

Trustees' report

Meditation

Sri Sathya Sai Baba says, meditation, people reach the divine experience of realising the Atma (soul) within themselves. Through meditation, spiritual aspirants are able to cast off sheaths of ignorance, layer after layer. They withdraw their sense perceptions from contact with worldly objective experiences. The process that aims at this holy consummation deserves to be called meditation. For this process, one must be equipped with good habits, discipline, and high ideals. One must be full of renunciation toward worldly things and their attractions. Whatever the situation, one should conduct oneself with enthusiasm and joy.

Many Organisation events include some form of meditation, whether that be a silence after group devotional singing to absorb the divine vibrations created, or meditation on a form of light. All are welcome to take part in such meditation sessions.

Veda chanting

Veda is derived from the root which means Knowledge of the Supreme is Veda and it encompasses three key spiritual areas:

As some of the most ancient scriptures, the Vedas are regarded as infinite and hold eternal truths. They are vast and beyond the comprehension of the average person. According to Sri Sathya Sai Baba, all the Vedas are there to help humans become aware of a vital spiritual premise, namely, that divinity is in them and around them. They are for everyone, irrespective of caste, religion, race or nationality.

There are regular Veda chanting lessons conducted by trained teachers across our branches, both online and at hired venues. In September 2024, the Organisation staged a Rudra Homam at The Shri Venkateswara (Balaji) Temple in the West Midlands, with continuous Veda chanting from 8am to 4pm, participated in by 400 people. All major Organisation events began with Vedic chanting, creating an atmosphere charged with spiritual energy. Efforts are made to engage young adults and children, so that they may derive the same benefits.

The impact of this activity is that attendees deepen their connection with their spiritual roots. It elevates the atmosphere of every event, as well as in the wider surroundings, fostering inner calm and reverence. The younger generation is inspired to embrace the discipline of Vedic chanting, thereby improving their wellbeing.

Study circle

A study circle addresses the human need for self-inquiry, curiosity, absorbing knowledge and making sense of our own existence in society and the world at large. It is a group discussion amongst spiritual seekers reflecting on spiritual and faith-based material. This can be a key text, quote, talk or message from Sri Sathya Sai Baba, or any holy book such as the Bible, the Quran, the Bhagavad Gita and the Guru Granth Sahib.

Those who attend unpick and discuss the core, underlying meanings of the material. Everyone is encouraged to speak and share their thoughts and feelings. They clarify points for each other, removing any misconceptions and arriving at a clear understanding.

Sri Sathya Sai Organisation United Kingdom CIO

Trustees' report

Study circles provide a platform for collective learning and reflection, and help deepen understanding of spiritual teachings and messages, with a view to applying these to daily living. In other words, the basic goal of a study circle is to help one lead a more spiritual life and come closer to the divine.

Study circles are conducted at our branches, with participants engaging in interactive discussions, typically once a month. Depending on the size of the branch, the number of participants can vary. Topics covered included the teachings of Sri Sathya Sai Baba and universal spiritual principles. Emphasis is placed on applying these insights in practical ways to guide conduct and decision-making.

The impact it creates is invaluable. The activity encourages personal reflection and transformation. It reinforces the values of love, peace, right conduct, non-violence, and truth in daily living. It promotes mutual respect, learning, and unity of thought among participants.

Bal Vikas/Sai Spiritual Education Wing

Background

The SSE (Sai Spiritual Education) or Bal Vikas Wing is a uniquely designed educational and spiritual development programme. Run by dedicated and specially-trained volunteers, it aims to foster character development, human values and spiritual transformation in children aged 4 to 17. Indeed, the term means of the and thousands of children around the globe enjoy the benefits of SSE every week. SSE started in the UK in the mid-1970s. Over that time, it has steadily grown, to the point where the majority of our branches now run classes, in all of our eight regions.

Sri Sathya Sai Baba clearly explains: ideal of the Bal Vikas is to raise a generation of boys and girls who have a clean and clear conscience. Bal Vikas is the primary basis of the great movement to restore righteousness in the world. The young minds of children are not polluted and hence they can be led into

By doing so, SSE draws out the finest qualities in a child, enabling their personality to develop into the best they can be as an adult. The children of today become the torchbearers of society through this path of self-enquiry and self-discovery. They develop self-confidence, powers of critical thinking, listening to their inner voice, tolerance, and awareness of the divine presence, all leading to strengthening of character.

One of the primary routes to help children blossom is by anchoring them in the five basic human values which are universal and central to many world religions, as well as the Organisation: love, truth, right conduct, peace, and non-violence.

SSE also attaches great importance to supporting parents in nurturing and reiterating the learnings from the classes. As the main caregivers, parents are custodians of children and have the primary responsibility to mould the character of these special young souls.

Children from all walks of life and backgrounds are welcome to participate in SSE.

We currently have over 900 children in our programme, guided by approximately 300 of our volunteers. In the past five years, around 250 young people have completed the programme.

Sri Sathya Sai Organisation United Kingdom CIO

Trustees' report

The impacts of the programme are often felt not immediately, but after several years have passed, when the individual confronts the inevitable vicissitudes of life. Below is the example of but one of our many former students:

was a student over 30 years ago, but the impact of Bal Vikas remains with me. Whenever I am confronted with dilemmas or difficulties, the lessons and morals taught to me at that time resonate loudly and guide me towards the right decision. The self-confidence gained from activities such as acting in stage productions, group devotional singing in my centre, or other public performances, has helped me in other aspects of my life, such as my career. The service activities I helped with as a child, such as entertaining older people with bingo and singalongs, have sown the seeds of service in me, to the point that I continue to seek out opportunities for service today; further, I try and encourage my own child to follow a similar path, so that he, too, can give back to society and learn to place others before himself. Simply put, I would not be the person I

Typical activities

All activities are carefully designed to help children develop into rounded and self-confident individuals who fulfil their latent potential. Simple and intuitive teaching techniques and activities are used, such as prayers, storytelling, group work, group devotional singing, dramas and meditation. Events are often held at branch, regional and UK-wide levels incorporating some or many of these elements, to provide further opportunities for children to shine and blossom.

Most activities, whether regular or one-off, are carried out at hired premises.

Children are often encouraged to participate in the activities of the other Wings, for instance:

part in the celebration of major festivals and other key events, by way of talks, presentations, musical items or stage plays

Volunteers who help run the programme attend training sessions held by the Organisation to ensure consistent application across the country. Some sessions are held online, such as a briefing held in July 2024, attended by over 40 people, to provide guidance on working with children with special educational needs, facilitated by volunteers with several years of professional teaching experience. Other sessions are held in-person, often covering the basic principles of the programme. Eight of these sessions were run during the period, attended by around 190 people in total, helping them to be more effective in their delivery of the SSE programme and thereby increasing its eventual impact on our children and hence wider society. Our volunteers also undergo checks with either the Disclosure and Barring Service or Disclosure Scotland (as applicable) and also undertake child safeguarding training on a regular basis.

Sri Sathya Sai Organisation United Kingdom CIO

Trustees' report

Young Adults Wing

Background

The Young Adults Wing consists of a vibrant, dynamic and determined cohort of young adults (aged 18 to 35), who lead by example and are dedicated to living out the teachings of Sri Sathya Sai Baba in their day to day lives. This Wing is carefully crafted to help young adults grow and flourish in their spiritual journey so that they can become the leaders of tomorrow. It forms a natural bridge between Sai Spiritual Education and full adulthood and becoming mature members of society. Young adults act as beacons and engines of positive change in their professional, personal and spiritual lives as they embrace character development, human values and spiritual transformation.

Sri Sathya Sai Baba says, men and women, the future citizens of the world! The future of the country depends on the skill and the sincerity of the youth. Therefore, the necessary enthusiasm and encouragement must be generated among the youth. All my hopes are based on the students, the youth. They are very dear to me. The future of the world, good or bad, depends on your conduct. The country will be safe, secure, peaceful and prosperous only when your conduct is good. What the world needs today is not affluence and material comforts, but men and women of noble character. The country is bound to

The Young Adults Wing is an integral part of the Organisation, integrating and working alongside the other three Wings to participate in spiritual, service and SSE activities at all levels of the Organisation. They also act as changemakers in the wider society by living their lives in accordance with Sri Sathya Sai teachings.

Typical activities

There are several activities that are organised by the Young Adults Wing specifically for its constituents and these can be broadly categorised as follows (these are carried out at both local branch level and more widely):

training centred around developing soft and hard skills, of which one session was held during the period

In addition to the activities held in the UK, over 70 young adults from across the country attended the July 2024 Global Young Adults Conference, in India. They were joined by over 2,000 young adults from 21 other countries over a three-day period, taking part in a variety of spiritual activities such as yoga, scenic walks, inspiring talks, group spiritual discussions, devotional singing, Young Adult plays and musical performances.

Sri Sathya Sai Organisation United Kingdom CIO

Trustees' report

FINANCIAL REVIEW

The Organisation has total reserves of £287,142 as at the end of the period, of which £41,821 was restricted. The remainder, although nominally unrestricted, is expected to be used in the regular course of our activities, chiefly on expenses such as premises hire for our activities, in particular those carried out by our branches around the country. At any point in time, it is expected that we shall hold a certain amount in reserves in order to cover such future costs.

EXEMPTIONS FROM DISCLOSURE

There are no items exempted from disclosure in this annual report.

Signed on behalf of Trustees

Pratap Thakkar Chairman and National Council President Date: 8th January 2026

Sri Sathva Sai Or%anisatÈon United Kingdom CIO Independent Examintr's Repor¢ to the Truslees of the Sri S2thva S41 Org#nlsation United Kingdom CIO I report on the accounts of the Sri Saihya Sai Organisation United Kingdom CJO for ihe period 2 April 2024 to 31 March 2025 which compribe the Statement of Financial Activiti¢s and the related ntsies. This report is made solely tothe charity'5 trust¢¢s, as a body. in accordance with Section 145 of thecharities Aci 2011 My examination has been undertaken so that I mtght 3tatc to thc charity's tTUStCC5 tho5¢ niattci"5 w¢ ai"¢ required io statc to th¢m in an independent examiner's report and for no other purpose. To the fullest ¢xtent pem)itled by law, I do noi accept OT assum¢ r¢sponsibility to anyon¢ other than the charity and thc charity's tNstee5 as a body. for my examinatton, for this report. or for th¢ opinions I have formed. Respective responsibilRties of truslees and examiner5 The eharity's trustees are responsible forthc preparation of the accounts. The charity's trnstees con5id¢r that an audit is not r¢quired for thib year under section 144{2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my respun.%ibility to.. examine th¢ accounts under section 145 of th¢ 201 1 Act: to follow thc procedures laid down in the general Directions given by the Charity Commission under section 145(51(b} of the 2011 Act,. and io state whether panicular 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 reeords kept by the chariry and a ¢omparisi>n of th¢ accounts presented wirh ihose records. It also includes constderation gf anyunusual items ordisclosur¢$ in the accounts . and seeking ¢xplanations frtsln you as trustees concemtng any such matters . The procedures undertaken do not provide all the evidence thai would be required in an audit and cgnsequently no opinion is given as to whether ihe account5 prcsenl a'tn]e and fairview, and rhe report is limiTed to those matters $er out in the statement b¢low. Independent ex4mlner's st%tement In LOT]neclion with my examination, no matter has come io my 8tt¢ntion'. (l ) which giv¢5 me reasonable cause to bcli¢ve that in any nVdteTial respcct rhe requirements.. t(F kcep accounttng record5 in a¢¢ordance with settion 130 of the 2011 Aci", and to prepare financial stateEnents which accoid with the a¢¢ounting records and comply with th¢ accounting requirements of th¢ 2011 Aci have not been met 12) to whi¢h, in my opinion, attentton should be drawn in order lo enable a proper understanding of the accounts lo be reached. enver Dias For and on belialf of Williams Cthartered AetOUT>13nlS Jade Hou5¢ 67 Park Roval Roa London NWIO 7JJ Date 0810112026 Page 17of25

Sri Sathya Sai Organisation United Kingdom CIO

Statement of financial activities (incorporating an income and expenditure account) for the period 2 April 2024 to 31 March 2025

Notes
Income
Voluntary income
Donations & Gifts
1
Charitable Activities
Investment income
Investment income
2
Other income
Miscellaneous Income
Total income
Expenditure
Charitable Activities
3
Governance costs
4
Total expenditure
Total income less expenditure
Net gains (losses) on investments
Transfers between funds
Net movement in funds
10
Balances carried forward 31 March
Net income (expenditure) before
transfers
Transferred from the Sri Sathya Sai
Organisation UK
General
Restricted
fund
funds
2025
£
£
£
287,393
131,553
418,946
-
9,796
9,796
221
-
221
483
-
483
288,097
141,349
429,446
194,441
99,528
293,969
12,898
-
12,898
207,339
99,528
306,867
80,758
41,821
122,579
-
-
-
80,758
41,821
122,579
-
-
-
80,758
41,821
122,579
164,563
-
164,563
245,321
41,821
287,142

Continuing operations

None of the charity's activities were discontinued during the period.

Statement of total recognised gains and losses

The charity has no recognised gains or losses other than those shown above and therefore no separate statement of total gains and losses has been prepared.

Sri Sathya Sai Organisation United Kingdom CIO Balance Sheet

as at 31 March 2025

Notes
Current assets
Debtors
6
Cash at bank and in hand
Creditors: amounts falling due within one year
7
Net current (liabilities)/assets
Total assets less current liabilities
Capital and reserves
Unrestricted Funds
General funds
Restricted funds
8
30,972
276,333
307,305
(20,163)
2025
£
287,142
287,142
287,142
245,321
41,821
287,142

Signed on of Trustees

Pratap Thakkar Chairman and National Council President

Date: 8th January 2026

Sri Sathya Sai Organisation United Kingdom CIO

Statement of cash flows

for the period 2 April 2024 to 31 March 2025

A
Adjustments for:
(Increase)/decrease in debtors
Increase/(decrease) in creditors
B
A+B
Analysis of changes in Cash & Cash Equivalents
Cash & Cash Equivalents Balance at 2 April 2024
Cash flows during the period
Cash & Cash Equivalents Balance at 31 March 2025
Net income/(expenditure) before investment gains/(losses)
Net cash provided by/ (used in) operating activities
2025
£
287,142
(30,972)
20,163
(10,809)
276,333
-
276,333
276,333

Sri Sathya Sai Organisation United Kingdom CIO

Principal accounting policies for the period 2 April 2024 to 31 March 2025

a Basis of preparation and assessment of going concern

The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 1 January 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

b Income

These are included in the Statement of Financial Activities (SoFA) when:

c Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.

d Grants and donations

e Tax reclaims on donations and gifts

f Donated goods

Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.

The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution.

Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.

g Donated services and facilities

Donated services and facilities are included in the SoFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably.

Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SoFA.

h Support costs

The charity has incurred expenditure on support costs.

i Volunteer help

Sri Sathya Sai Organisation United Kingdom CIO

Principal accounting policies for the period 2 April 2024 to 31 March 2025

The value of any voluntary help received is not included in the accounts but is described in the annual report.

j Income from interest, royalties and dividends

This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.

k Liability recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

l Governance and support costs

Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, e.g. allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

m Grants with performance conditions

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.

n Grants payable without performance conditions

Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised.

o Tangible fixed assets for use by charity

These are capitalised if they can be used for more than one year, and cost at least £5,000

p Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

q Current asset investments

The charity has cash and cash equivalents which include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due.

They are valued at fair value except where they qualify as basic financial instruments.

Sri Sathya Sai Organisation United Kingdom CIO Notes to the Financial Statements

for the period 2 April 2024 to 31 March 2025

1 Donations & Gifts

Donations & Gifts
Gift Aid
Donated goods, facilities and services
General
Restricted
fund
funds
2025
£
£
£
228,999
112,262
341,261
16,394
19,291
35,685
42,000
-
42,000
287,393
131,553
418,946

2 Investment income

Bank and other interest General
Restricted
fund
funds
2025
£
£
£
221
-
221
221
-
221

3 Charitable activities

National Retreat
Medical & Relief Camps
Pilgrimage
Sri Lanka Project Cost
Premises and Hall Hire
Community Activities
Other Costs
General
Restricted
fund
funds
2025
£
£
£
-
9,796
9,796
-
73,079
73,079
-
11,367
11,367
-
4,330
4,330
118,335
-
118,335
76,106
-
76,106
-
956
956
194,441
99,528
293,969

4 Governance Costs

Legal Fees
Accountancy Fees
General
Restricted
fund
funds
2025
£
£
£
5,698
-
5,698
7,200
-
7,200
12,898
-
12,898

No trustee received any remuneration or reimbursement of expenses in respect of services as a trustee during the period. The average number of employees during the period is nil.

Sri Sathya Sai Organisation United Kingdom CIO Notes to the Financial Statements

for the period 2 April 2024 to 31 March 2025

5 Taxation

The Organisation as a registered charity, is exempt from taxation on its income and gains falling within Section 505 of the Taxes Act 1988 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that they are applied to its charitable objectives. No tax charge has arisen in the period.

6
Debtors
Prepayments and accrued income
Other debtors
7
Creditors: amounts falling due within one year
Accruals
Other Creditors
2025
£
10,945
20,027
30,972
2025
£
8,796
11,367
20,163

8 Restricted funds

At 2 April
2024
Incoming
resources
Utilised/
realised
At 31 March
2025
National Retreat Fund
Sri Lanka Relief Fund
Medical Camps and Village Relief Fund
2025 Pilgrimage Fund
Other Restricted Funds
£
£
£
£
-
9,796
(9,796)
-
-
4,464
(4,330)
134
-
110,749
(73,079)
37,670
-
11,367
(11,367)
-
-
4,973
(956)
4,017
-
141,349
(99,528)
41,821

The specific purposes for which the funds are applied are as follows:

National Retreat Fund: The Organisation held a retreat in Leicester at a hired venue over 2 days in late-summer 2024, with a special guest speaker from India. Around 400 people attended this event.

Sri Lanka Relief Fund: This project aimed to provide emergency flood relief to parts of Sri Lanka, which had been severely affected by adverse weather conditions in late 2024, resulting in several fatalities and the displacement of thousands of people. Further relief is planned for the 2025/26 year.

Medical Camps and Village Relief Fund: During the period, two medical camps were organised: one in India and another in Nepal. The Indian camp was held in July 2024, and served three remote villages that do not have ready access to medical treatment. The Nepal medical camp took place in March 2025, serving three villages. Further related activity is due to be undertaken, both in Nepal as well as in India.

2025 Pilgrimage Fund: As of March 2025, the Organisation was preparing for a pilgrimage to India later in the year. This amount represents committed costs as at the balance sheet date.

Sri Sathya Sai Organisation United Kingdom CIO

Notes to the Financial Statements

for the period 2 April 2024 to 31 March 2025

9 Analysis of net assets between funds

Current assets
Creditors: amounts falling due
within one year
General
Restricted
fund
funds
2025
£
£
£
252,521
54,784
307,305
(7,200)
(12,963)
(20,163)
245,321
41,821
287,142

10 Transferred from the Sri Sathya Sai Organisation UK

£164,563 represents amounts transferred into the Organisation from its predecessor organisation, the Sri Sathya Sai Organisation UK and its affiliated centres and groups. Pursuant to a Deed of Transfer effective 21 July 2024, all assets and liabilities of the Sri Sathya Sai Organisation UK and its affiliated centres and groups were assumed by the Organisation on that date.

11 Subsequent Events

Subsequent to the balance sheet date, the Organisation established two new branches, one in Redbridge and the other in Derby. No reliable estimate of the financial impact of these two branches can be made.