REGISTERED CHARif< NUMBeR:2S2728
8HREE SWAMIMARAYAN SIDHANT SAJIVAM
XANDAL {LONDON}
REPORT OF THE TRUSTEES AND
AUDifED CONSOUDATED FIMANCIAL STATEIAEMT8 FOR M YEAR ENDED 31 DECEMBER 2024
A0>)unt￿8 & Stsbjlory
2nd Flw. Ona Fk*bs H￿.
Harnvlan BuBir*88 Vllage
HA13EX

SHREE SWAMINARAYAN SIDHAKf SMVAN MAMDAL (LONDON)
CONTENTS OF THE FINANCIAL STATEMElttS
FOR THE YEAR ENDED 31 DECEM8ER 2024
Pa
R•port ofth• TnMtw•
1 to 6
R•port of th• Ind•pnd•rtAudltorn
7 to 9
10
Con•olld•t•d Sl•tsm•nl of FI￿￿¢1•1 Po•ttlon
11
Pav•nt Enuty Stst•m•nl of FIrnnGl￿ Po•ldon
12
13
N+)tfj• to th• Con•olld•t•d Stat•m•ntol C••h Flth
14
Note• to Ihg Con¥olld•t•d FlnwKtsI 8￿t￿•nI4
15 19 28

SHREE SWAMINARAYAM SIDHAiff SAJIVAN MANDAL (LONDON)
REPORT OF THE TRUSTEES
FOR THE YEAR ENOEO 31 DECEMBER 2024
ThetruSte￿ pre￿Ith￿r￿eFxYtwi1h the finanaal 8tatem8ntsofthe chwity fortheyearended 31 December 2024. Thetrusta8$
have adopted the prO￿lOnS of Accounling and Rwting by CPAiitt8s". Statsmerrt of Recommended Pradice appY￿able lo
charities prepari[￿ their accounts in aCcOrda￿e *ith the FInar￿ Reporftyig s￿dard apF4Kabb In the UK and Rewblic of
Ireland IFRS 102) leffe(*ve 1 January 2019).
Page 1

SHREE SWAMINARAYAN SIDHANT SAJIVAN MANDAL ILOMDON)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2014
0gJECTIVES AND ACTMTIES
Summary ofactMtI•s
Th• UK registered charity. Maninagar Shree Swamywayan Gath San#hJn. Shree Muktaieevan Sw4mbapa Sthapit, Shree
SwarThnarayan &dhant SajNan Mandal London fssssm Lc#thl. is one of the UK c8ntr8s of Maninagar Shreo
Swaminarayan Gadi Sanslhan. the wort1fr44hle wrtre fOrsFIrth￿, cthturnl soaal prowess. SSSSM LryKkn operate8 und•r
the name. Shree Swamwwayan Mandir Ktt￿$￿ry- its de f•* oper•lifmal headquarters.
Tha obpcbves of the ¢h8rly 8re lo th8rKe. Sup[￿ arwj erKowage the falh of Maninagar Sthe Svmmthiarnyan Gadl
Sansthan in th8 United Klwlom. Furlher infomthcffl abcxrt the wodthde Oryanisatitin is found on
Each year the Truslees and Marwent Corrnnl￿ undert#ke • revw of how the Charity has 4th1￿¢d its aims and
objective¥ and reF*Jrt to its membefs ils activrbes conIrtrxrt￿ to a¢hw& th¢se. In additrjn, the Trustw aThJ Management
Conmittoe plan for firture actr¥ibes and they c¥ytrtrArte to aim and 01¥acaN￿ of thg Charity aNI to the Charity
ConMni$$ion widarKe on P￿)11¢ benefft. The re¥ivw helps thè Twstee$ 8fKI Manag8nRnt Committee ￿sure thities remain
¥I￿r*￿ lo the objedrves oflhe Charity. The u4er¥iew bekn¥ d•tsl8 th& *iviJes undertaken.
NLnn•rous were he￿ and acaNdy to d•3n the Mandafs oLlethes of womoting th& Swami￿rayan
Faith, cthral and ￿la] deveh)pment. physical. w￿nI31, en¥)tio￿il and 4¥iibJal htr41th oryl w¢llknng. and charitable ￿u$¢$.
An Overvi￿ of the aCIN￿e8 and special events that took place durirs 2024. are 9iven bahyH. and more detaib are available
OveThlew
EdU￿tIonal.. GLtsr8ti d•sses" 8essionswere hetd to g¥e asslslance to sltyjents In Ih8ir rrAinslream edu￿tIon.
Splrftual.. Reliwous educalion dasses and xripth r&?1*. in Guiarali Englsh. taiiw8(I for different age groLP¥ Wwe
held.
Charjty.. Food and essential items were collected and to trxal bar*s, blood donalllm 8e8wr(& continued
throughout the year.
Spaclal evgnts of 2024
hlarch
Swamib4pa Gujmd School Spe¢￿1 A8semblle8
During Marth and Juty 21r24. th& ywrq Sludents of Swamts3p• Guiarati Sc4wd held F*rfomancas in the main congregation
to e¢J￿#te aThJ entertain. a￿￿tthe sutiectsbaey have been sb>Jyiw in dass. This gave them the opportunity ofswking and
perfoming amongst the publ
Mar¢h, Aprll. Jthy. August ond November
Bkjod donati￿ se88ions w8r8 held fve times dwing the yew. dwiThJ Ihe Mandir and wid& community made thk* mst
essontial glft.
Food DIstsI￿rtIOn
Throughiyjt the year. 11 lo￿1 distthtions fr)r I￿ ￿ryled 7hlth 8 fotrj bar￿ (dedlo￿ host￿ at th8
templ& These inibatsve$ h8lped D￿n ourteiTpl8 to th&*vthr lo¢* c¢nThty.
Divya Jeevan Nl Jyot J￿gav0 Shlblr R••idEntsl Trip
Over 100 partiapantsfrorn Shree Svmnirorayan m•￿Ilr {￿kp￿t in varnus educthnal al￿ recrth
Abes at Crmdover Hall in Slwopthire. the 4day ￿lden￿ thp from the 31st March to the 1st ofAwll.
June
Shree MuklaAeov¥b Swa￿￿baP￿ B•nd Lo
Page 2

SHREE SWAMINARAYAN SIDHAMT WIVAM klANDAL ILONDON)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
Internatlonal Yogo Day
Hundreds of people of all a9esjoined on 21st 2024 to the lntsmallor￿ Yoga Day. whth wa8 Cornr￿4d
by Indw Prim8 Minister. Shri Narnrth Modi in 2015.
Jthy
Suffi￿￿r Fair
Th8 Mandir hekl its annual SLmn8r far to help o*witablo a¢li¥ilies through￿1 the year. The event wa8
supported by kjcal ￿Sine￿$ andfeatured bythe Slrte Mukt4athian swam￿lapa Pw Band. the Muktajeevan
August
Tenth Ann￿e￿ary Celebrnl*Jns
One of the Mandar8 fflost imt*Nthnt spmttMi ofth• yww¥s the 1(th anrw4ww of str￿ Swaminarayan Manthr
Kingthjry. Thi3 was an &day celebration from ts 191h of AugL&sI to 26th ALVUSt, in the PfBSWK* of Acharya Shree
Jitendriyapriyadasii Swamiji Mahara& There were hurMITe(ts of pew frryn al over the world to ¢e18brate this
The evonts included [￿rf￿rn￿ of danc*. mus¢ and ty trb8 SI￿rtS of Shree Mukl*wan Swamibopa
ambLlarKe, ffire. 8mw. na￿. ¥ir to￿
Shree lauklalwv•n S￿￿1b*￿ A￿￿Orny of ExcdknK•. Ed￿011•)￿ AwardB 2024
A special Educaliw Aw*ds everwng was torya￿ sttthnts TAtho had ex(&d mamtream education over
the past yearwhth took pkce on ts 41h ofsepkrthr.
NoveM￿r
Drwali aThl New Year
The festival of lights and startof S*mvat2081 was ¢delx•ted atth& Mwdiron 2nd November2024. thrlen thousortd vlsitors
streamed thrr#Jgh the Mandir over the CoU￿e of ts day. to hove the t18rshan of the Lord presiding before a Specta￿14[
annakuL
Shr•• Muklaloevan Swarnlbap• A¢a(*my of Sport
Shree Muktaieevan Swamibgpa l£ad•ry of Spxt hekl a ¥ol8yW tr￿MaMent on 27 2024.
BadThnton toumament was on the 16th of M¥rth 2tr24.
Tho annual La(fies Netball Townawl was hdd M su￿ 7th Dgc•n*w 2024.
Publ1¢ b¢nefrt
In managing Ihe tharity. the Trustee$ have takon wrto o¢count the Ctrwrity CoMission's general gu*Jance on public ben&fft
and also Ks supplemerrtary public uwtdone8 on the advarLement of religkin for the publ￿ benefiL The Trustees always ¥n$urg
that tho athwtie$ UfKlertaken are in ￿ne th* tharitable otiectives aThJ aims of the charity. The charity8 prirKip818im$ are
objectTr￿S of prOff￿{ing Ihe Swaminarnyan Faith, ojliural and sooal devdopmenl. PhY￿Cal. mental. emotional and spiiitual
heallh and wellthtng, and tharitat￿e causes. These play ￿ irTy￿￿nI partin Ihe Sves ofawidespectrum of indivKluals. helplng
to advance mord$ WKI •thN n the Sc￿ety.
Grantmaking
As part of its actwlttes, SSSSM London ￿ke3 grants to owisalK)ns ¥those awn ￿ to h* advan￿ tho aCh￿Verne￿ts and
aims ofth• th8rity. The grants may te monelary or fc* eXa￿vIe, be the F￿￿151￿ ofonsite In m•kfng ary grants.
Ihe Tntstees and Management Committ98 wisider.
The number and arT￿nt ofgrnnts that Can b& Pthing r*g8id to th¢ c*wri*s expendltura
quirements.
Grants arg made Io 8UPF%Xt lalth acjoss the UK and
Page 3

SHREE SWAMINARAYAN SIIJHANT WNAN IIANDAL {LC*4DON)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEIIBER 2024
OWECTNES ANO ACTMllES
Volunt•
SSSSM London has 19) wdunlews. The Trustee8 aThJ M￿$￿￿￿At Committee havè 8•t up an internal frarnework of
doP8rtm¥n18 to ensure ￿￿0￿$ parts ofth& ¢hoffty run SMW. These d&partsments indude kltchen. wurity, audiofvideo.
photogrAphy. communKallon, t7non¢e. Guiarats dass and ytyjth xllrfes. ¢wllural actwitres •1¢. Each fflember of the
Management Commttt•8 proth • Fli •KI Prow d•d•ralh)n all. as well as all acfvty be•th, uNlorg0
enhanced DBS th8cks.
Th• T￿St￿ and MAn•gom8nt Corn￿ ha¥• F4oc• Int•md 1>th8 to en8uro eff•ctivo rfsk n￿akn. At start of
eachfinarrfaal yearbudgets are agreed and these 8retrac*•d fyi 81 knasta quarterty basis at Marw9em•nt Commiitee meetlng$.
Major ri8k8. Buth a 8ignrfunl drcy in thxwtion8 or Thiestment incomfj. •r• con8id8red Management Commtttee when
agreeing annu81 bud9ets and the yobobifrty a8￿CIated vlilh ea¢h risk aclions needed to mitigat& are reviewed on an
ongoing b88is. Income and expwthre r•¥l*AYd at le￿1 i•Jartth. Intemal approval w￿esSeS are in plac8 where
voILmteorn. department l•&Ss and Indr*idual Ex￿￿¥0 r¢wes•nI•￿I for d￿rtrnents have *n off Ilmit8 on
expenditure. Any expgr¥Jllur• ov•rth•w •ry 4lyth*it coth, a• for spxlal orav•nts rnqulr• thg oppwoval
of the full Managemfjnl C¢>￿MIll￿.
The Charfty ha8 varfous Sourc￿ ol rthnt on donokn from m8nthrB aTrJ vl8Mor8. Th• k•y rfsk18 Ihe
ablllty to continue to Tec*ive donath'￿$. Th• Managernent Ccmmitt•e consid•rnths to be a knv risk 8$ Its donor8 are numerous
and cOn￿n￿e kn bo very 8UPPOrtiw. The exF•nditur& 18 knv¢r thon Ils irthma (the ctharity hos no d•bt) and Should
don8tion8 falL èxpendltUT• can be r•thc*d qUiL*fy to rnanay this risk. Th& Ch•rfty h fortunate to have an ¥lt&m8tive sourca
ol In¢omts from the office renlaki In BapasPm Hou8e , th• yews ha$ hdped In meti11￿ oxp8ndMuro and
lurth•r8nc• ofthe (*tyobl8divM. Th• Charity h86 8uffic4•nt r•ts•rvttsu 4 buffw ag•in$tgny8hortto madium tem) r•ducJon.
FINANCIAL REVIEW
Prlnclpal fundlng •our¢
Ap•rt from the Incom• g•ner4t•d by Dc¥￿. th• •(xrn forth• ¢urwty by w4y of D#rnh•n,
A8rt1, Thar. DWI and Ann8kLrtt.
ChirW8 •ro betng w•d kn th6 thort t•m) for*• oftho Toff* •1th6I•8, topth•rwNh Imwwlng tha f•dllOo1 01
th• T•mpf•, •ul•lng In th• fur1rAf￿ ofthe Clwlty supportrg Its key
TrnnMctlon• and FIMnd•l Po•ldon
The finandal stal•m8nts ar• wt on pages 10 to 28. Th• finardal 8tat•m•nts h8¥t been prepared In •etord•nc• with tho
ChAritie$ SORP {FRS 102) 'A¢¢ounting and Rep)rbng by Ch•rits98: Stknmfynt of Reeommènd•d PrncOc• 8pplicotl• lo
harfuos weparing Ihelr accounts in a¢¢ord￿ *ith the FIn9nd￿ Reportlry Standard ap￿icable In IM UK 8nd R8publlc of
Irel4nd IFRS 10211offe(th• 1 January 2019)., Fin•noal Rep)rfln9 StarKl•rd 102 Th• Ftnandal Rowttng Standafd applkable
In the UK end R8publl¢ of Irelanrf and th• Chori¥•s 2011. A$ 8ts1od in lityodudon to r•port, thè tru8teo8 Comld
lh• ffinarKkg1 perforrnan￿ by th• th•rity duriffj th• y••r lo hfj￿ begn s•l•f•¢W.
The Statom•nt of Flnand•l rnt IrK¢)me for th• y••r 01 £109269 (2023: n•t exp￿dIUr• of£356,8331 the totol
rw•The8 al Ihtr Year￿nd Siarthl •1 £28.110.6eis (2023.. £26.Crf)1.S93).
R•8•r¥M pdky
Th•Trustee$ and Managemenl Commiti•• ha¥• •S18bligl￿d a pol¢yAI)8rnty the unrnBtrEctod funds not committed or Invested
in tsnglble fixed a85ets Cfroe rwrves) held by Ihe Lthgrity 81wk* h bgh¥••n g to 12 rmnths of Ihe annual resourcos
expendeil. th18 equates to approxlm•t* £250.(KWJ in ynefal f￿￿8.. Al this le¥o1. Ih• Trust•o9 and Management Committee
f••1 that Ihey woukl be able to contlnue ¢urrn)t ￿l¥11th of the ¢h&rfty. y•1 al the sam8 kn. establlBh conlinq•n¢y plans to
ensure thal c*arlty rernalTr8 In operth for the ftye8••able firturn.
Based on the futurn pl4￿ Is detaled bel(w. the Truste￿ and a)mThthee leel thht thorn arn 8ulfid•nt fund$
Ov￿14b10 lo meet th• anlldpated aciviilrei in I￿ y•w.
In order to rndue• th• risk of over ￿p￿dhUr¢. prc¢edur•$ for •ulPth)ris•tion of all tranwOon$ and prolgcls exi8t. To further
mlfjgats Ihe ￿s, the Trnst￿ and Mwwement Commlttw cary out peTknd￿ revkn ofthe wogress of th8 objectives
P•9• 4

SHREE SWAMINARAYAN SIDH￿￿ WIVAM IAAMDAL (LONtK)Nl
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
HNANCIAL REVIEW
Managem•nt of bank balanc•• and knt•r•Bt rats•
To achieve 8 better rate of interest dLtrng the year t￿ik 4c£ounts w8rn 0pan￿ In the nam& of Chadty Wbth sk￿tOn 8uildltVJ
SorAety. lfjngdom Barth. CaMt￿dg0 and Countbes, Re(h*￿d BanK Hampshire Trust Bank •nd Unitod Trust Bank. Thls money
its held on instant acr￿, nolice •MI fued twm bar* ￿nIs. The maxiM￿n in •ny xcount is £85,000 to bemfft
trom FSCS proteclon.
FUTURE PLANS
The Trustees are looknThJ foTh4ard tofurther enharKing the sod•l. sptrmuol •rnJ ￿lIgh)uS as￿ of thts Ch•rilAbl• Organl8ation.
Thi8 wdl enat4e membw8 and atteNlae8 to Collin￿ to slthi• cffl th• F4akn ostabli8hed to date.
The Tru$toe$ ci*nsider it of paraffKyJnt importance to ensum th•t ¢gsh Is managed to enabl• t￿ daY-l￿daY activttles of
the Mandlr lo corrtbnue wltlKJut any ri8k of Cu￿1Th￿ To thi$ &xtrt the Charilth Organmatlon a￿UIr•d land in Jubileo
Close. Ob adia¢entto the Temple CorTw1ex.ThoTw8t•￿ ¢<￿n￿•t00xkn optionitowxr• ad(lttlono1 Irwme lofvrther
•nhan￿ th• obj￿8 of the Charitable Organi8alyon.
STRUCTURE, GOVERNANCE AMD IAAMAGEMENT
aov•rnlng do¢um•nt
Th charfty ￿ ci>nlrdled ty is • d8•d ofIn￿l conthjtes an unirKryraknl
Org•nl••tlon•l •tructurn
Thfj UK r•glslwed charity, Manlnagw Shr•• SW￿￿￿y￿￿ Gadi sw11h￿ . Shrw Swamlnway*n S￿1h￿l So￿0n M•ndal
London. on• of the UK e4ntres of Maninagar Shree Swaminarayln G4di S¥nsthon. th& work*wide contre for ￿l￿t￿￿. cuftur
and 8od81 wdtsr•. Further InfrKmation abcArt the wortth￿dO ￿n1$alk￿ L8 knJn*J on tAfyVW.SwomlnarayanG&dl.com.
REFERENCE AND ADMINISThAMVE D￿AlL8
R•gl•t•r•d Ch•rlty Nmb•i
252726
Prln¢lp•l •ddr•
Shree Swjmlnarayan M4n¢lr
Shroe Mukl8l•wan Sw8mib8pa Cryry>l•x
Klng8bury Road
IUng8bury
London
8AQ
TnMtO••
Mr Mah&8h Prèmii Varwil s￿thry
Mr L•xrth Premil Dabasbo Trea8urer
MrAehok Ve1￿ Patd Pro￿dent
Th• Manlym￿t C￿mItte•
Mr Nar•n H*fji Pindorf•
Mr Nargndra Mavjl Varsani
Mr Oinwh Parbat Bhudia
Mr Prnful Pr¢ry¥i Patel
Mr Narhari Parb•l Khin*ni
Mr Jayesh Vffjhram R8tha
Mr Kashyap Oevji Varsanl
Mr Amlt Ravlntjrn Vekaria
Mr Kau8ik Govlnd Vtnanl
Mr P•ra8 Vasant Khimani
P•p5

SHREE SWAMINARAYAN SIDHANT SAJIVAN MANDAL ILOMDONI
REPORT OF THE TRUSTE&8
FOR THE YEAR ENDED 31 DECEMBER 2024
REFERENCE ANO ADMINISTRATIVE DETAILS
Audltorn
bury A$8ooal&% Limited
Ch8rtered Arxountants 8 Statutory Audilor
2nd Floor. On& Hobbs House,
Harrovian Business Vlllage
Bessborough Road
Harrow
Middlesex
HA13EX
Bankers
National Weslmlnstw Bonk Pk
5 Central CIr￿S
Hendon
London
NW4 3L4
State Bank of India
63M32, Finchley Road
Goldors Green
London
NW117RR
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The twste&s #re ￿SpOnsiblef0r preparing tho Reportof th&TnJstees ondlhefinarwial statements in accordancewlth appllcabk
l¥w and United ￿ngdorn Accounlng Stsnd8rd8 (United Kingdom GanaraNy Accapted A￿u￿ting Pr&ticè).
The law apptl'cabb to ¢harilie8 in England and Waks, Ihe Charitie8 Act 2011. Charity Ikcounts and Reports) Ragulations
2008 and tho provl$lon8 of the trust deed requSres the trustees to prepare finan￿al statements for ead) fin8nci•l year which
give a true aThJ falr vlew of the state of affairs of the charity and of the incoming resources and applthlon of resources.
induding the itKome and expenditur•. of thg charity for that period. In prnporin9 those finanual S￿￿eMents, the trustee8 arn
required to
select suitable a¢¢ounling policies and then appty them consistenUy-
observe the mothods and princAples In tha Chgrlty SORP..
make judgements and ¥stimale¥ that are reasonable and pNdent'.
state whether a￿Cable accounting Stand￿d9 have been followed. subject to any material departure8 di3doBed and
explalnèd in the financial statements-
pr￿are Ihe finanaal statements on the gcing c4)nc8m basis unless it is inappropiiate to presume that the charity vlill
conlinue in busines¥.
The truste¥$ are responsible for keeping Jxoper ac￿Unting fecords which disdoBe ￿th Teasonabk accuTrGy at any time the
nanoal po$ition oflhe chartty and lo enable them to ensure that Ihe finanoal sl*ments comply wlh the Charities Act 2011.
Ihe Charity (A¢ccwnts and R￿orts1 Regulat￿nS 2008 arKI the provistons of the trLtst deed. They are also responsible for
¥aleguarding Ihe assets of thg ¢h&rfty and hen¢* for taking re•sonabl& steps for the wevenlion aThJ deteC1￿)n of fraud and
other irregularflles.
Awoved by orderofthe board oftrustees on 08 October2025 and stgned on its behatt by..
ilr Laxmidas Premii Dabasbg- Trustee
Page 6

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF
SHREE SWAMINARAYAN SIDHANT SAJIVAN MANDAL ILONDOMI
Oplnlon
We have aLNlited the fin8n¢lal statements of Sh￿& Swaminarayan Sidhanl Sajivan Mandal (Lonilon) {the'¢hariVI forth? year
andad 31 Decembèr 2024 whith comprisg the Slalament of Fthand*l Adlvhles. the Stalemenl of Fina￿481 Posbtson. the
Statement of Cash Flows and notès to th& ffinanual ststements, inc4uding a Summary of signifThnt accounting polide$. The
ffinana81 reporbng framewoth that has been applied in their preparation 18 appll¢gble law and United lfjngdom AC￿ntIng
standards Iunited Kingdom Generalty A¢cepted Acuiunting practi￿).
In owopinion the fir￿c￿81 statements:
gNe a true and fair vi8w of Ihè stsle of tha ch8rW$ affatr8 as ai 31 December 2024 and of its incoming resource8 and
application of resource$. for the year thon ended..
have been prope￿ prepared in a￿ordanCe wlth United Kingdorn Generalty Accepted Act￿n11n9 Pradtr,. and
have been preparad bn accordaneg wilh tha requir￿nents ofth8 Ch￿11108 Act 2011.
Bas1$ foroplnlon
Wo Conducted our audit in ac(x)rdarKe wlth Inlomalional Standards on Auditing IUKI {IW {UlQ) and applicable l*w. Our
responslbilitio8 under Ihose standards are further desuibed in the Audilors. rosp0nsiblli￿9s for the audit of thg financial
$tat&ments seclion of our TeF#)rt. We are independent of the charty in ac¢ordarKo with the ethical requirements that aro
relevant lo our audlt of th6 finanrAal ststements in the UK, induding the FRC'S Ethical Stsndard. and we have fulfilled our other
ethical rwjonsiblibes ￿ accordance these requirements. W& ￿lis¥¢ that the audit evMlenc* we have obtained Is
sufficRnt and 8pprcyr181e to provide a ba8is for our opinion.
Conclu81oM rolatlng to golnq concern
In audibn9 the finan¢ial statements, we have conduded that the trustee8' Use of the golng ¢oKem bosis of accounting in the
preparation of th• financi81 statsment8 is apploprtate.
Based on the we have perfonned, we have not ¥Jentified any material Lmcerlainles ralalln9 to events or o)ndiliiJns tha(
individual]y OT colleCt￿ety. may ¢•st signifficant doubt on the ¢hariWs •bilty to ¢onlthue as a going conc£m for a pèriod ol al
l&ast tsyelve months from whan the ffinonaal 5ts1ements ore aLbthorised fw issug.
Our responsibl￿tIeS and the responsibilthes of the trustees wdh respect lo gou)g concgm are descrfb8d In the relevant Sections
of this reporL
Other infomiatlon
The tN$tees ara responsible for the other infornalion. The other infomiathon comwises the infommtion indLKled ui thoAnnu•l
ReporL otherthan the finanaal slalemenls and our Repjrt of the Independent Auditots Ihereon.
Our oplnion on the financial ststemnts does not coveT the other inft*malion and, except to Iho extsnt otherwlse expllduy
stated In our report. we do not ￿PresS any fomi of a88uran¢o ¢ondu8ion thereon.
In conn8ctlon with ow audit of th• ffinancial statements, our responsibl￿ 18 lo read tho other infomiallon and. In dofjng SO,
Considerw￿th#rthtr other infomiatton 6$ matertally incon$Sstenl wtth the financial statements or our knowleilge obtslned In the
audit or olhgr*ise appears to be Material￿ misslaled. If we identify suth material in()Jnsislencies or appar•nt material
misstatements, we are required lo detemiine whether this gives rise to a malerial mi38latsmenl in the ffinarrial $tat&ments
themselves. W. ba8ed on Ihe work wa have perfomied. wa ¢ondude that there is 8 materid mi¥statsment of this other
information. ￿ arg wuired io r¢port that fa¢t. We have nothlng to reprrt in this regarf.
Ilattern on whl¢h ￿ Ire requlrod to rnport by ex¢optlon
We have nothin9 to report in resp8d of the foilowing matters where the Charities (Accuurts and Report31 Regulalions 2008
requires us to rep)rt to you if, in our opinion:
the tnfomwtron gNgn in the Report of th& Trustees 1$ In¢onsl*ent in any matwial ￿speCt wilh t￿ financial statements.
$ulficvdnl accountin9 réeord3 have not been kept or
the financial st8lements are not In agreement witti the ae¢ounting records and retums: or
wo have not rerANa(l au the inf0M￿tion and explanalionswe requwe lor our au¢*l.
Page 7

REpoirf OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF
SHREE SWAMINARAYAN SIDHANT SAJIVAN MANDAL (LONDON)
Re•pon*lblllth• oltruBt••s
AS ￿p1a￿￿$d fflore in the Stat?rn¢nt of TN8te$8' Ra8ponsibllities. th8 tfU8teè6 arg re8ponslble for the preparation of the
fiMncial stst8m¢nts which glve a true and falr vlew. 8nd for such intemal eonlrol a8 the tru8lee$ determine18 necessary lo
•noble the prep•rallon olffinandal 8ts1oments that ara fr¢e from materfal misstatemanl. vthethgr the to fraud or error.
In prep8rfng th• fflnandal 8tatenwnts, the Iru8lee8 e*• r•8ponoibl8 for 0s$9$8ing the charftys ablty to contlnuè #8 a golng
¢on¢&m. d18doslng, 48 applkable, matter8 related to golng concarn and using the golng concem basS8 of fjc£ounting unleH¥
tho trust8ès thar Inland to liquidate the charity orto ce8s• 0￿rA1￿)n$. or have no ra&1181ic allematlve but lo do so.
Our r￿Pon￿OblllOe• for tho audlt of lh• financlal •tatsmonts
We hav• bfjgn gppolnled a8 audllors under Sedon 144 of the Ch8fitlos Act 2011 and report In acojrdance wlth th8 Act and
rolevanl r8gulation8 m•dt or having elfed Ihernundof.
Our oblectlves ¥re lo obtaln m80nable 888urnnce aboul whether the financAal 6tatefflent8 as a •re frae from rnaledal
misstatement. whether due lo fraud or •rror, and lo 188ue a Report of the Independent Audltors that Indudg8 our opinton.
ReaBonable a88urane818 a hlgh loval of 868ur•nco, but Is not a guarantee that an 8udll ¢￿duded In 8¢cordance wlth ISA&
IUK) will ¥k¥ays d•tect a matèrial rn168181ementwhen It exlsts. MIsGtalemenls cgn arlsg from fr4ud or èrror and are ¢on8ider&d
m8l$rfal W. Indlvldualty oi in the aggregate. they could raa8onabty bo oxpoctod lo Infflue￿ tha economlc dedslon8 of uw8
taken on tho ba81s of th•$e finaneA*l 6tatèment8.
Th• •xlonl towhk41 our Pr￿edur￿ aro capable of dèlèdlng Irregularftlei, Indudlng fraud l• d•t•llgd belov.
Identified applkabl• IAw8 And rèwthllon8 through dlocui8lon8 wllh monag•m•nt. cornmordal knv•Aedg&, and
8•Ctor •xp•rfgnc•.
Obtslned an und•rsl•n*Jlng oflhe legal and Tegulalory framework8. in¢ludinp Chorllle8 Act 2011, Chadty SORP,
•nd UK flnandal rop)rtlng 61and8rds188u8d by the Flnanclol Reporflng Councll. a8 well ￿ 1hts￿ Imp#ctlng flnand•l
ststement amount8, dl8¢108ur•s. health and $of•ty. employ¥& matter8. 8nd brlbery and comipllon.
A68e85ed rAJMplIan￿ by Ma￿1￿ Inqulrf•s, Irwng corresponden￿. and malnlalnlng ¥lgllanc• for non-
cornpli8ne8.
Commun1￿(9d Identlfied l#YA and reguhllon8 whhln the audtt tsam and r•maln•d olert lo Instan￿$ of non-
cornplianc*.
A•8•88•d th& sus￿ptibItlty offin8nclal statements lo malèrfal ml88tatemenl, Indudlng fraud, by Inqulrfng about
fraud 8uscopUbS1ity. knovA•dg• of actuaV$u8POCt•dlall8g&d Iraud, •nd ￿alUalIng Inlem81 control#.
Addre88•d th& of fraud and menagernenl bias through anatytical pro¢edur68, le81ngloumal etho•. am￿91ng
accounong esllmale$ for potenllal blas, and InveBligallng 81gnlft¢anVunu8ual Iran8actlon&
De8igned procedures to address the risk of Irrègularbtt88 and non￿￿MplI￿n¢o, indudlng vgrffyln9 ffn•ndal
8t•toment dludoBures. r•adlng gov•manc• me•tlng mlnut••. Inqulrlng al￿ Iltlg•lord¢l•lm8. r6vlewlng
corrn8pond&n¢e wlth r81gvAnt ¥ulhorflio9.
Inqulred about known Instoncos or su8pklon$ of non-complianco wth law8 and rggulallon8.
Rff0gn1￿d IlmttattonB In dotectlng non<&)mpllanc• unrelaled lo financlal stal•m•nl8 and hlgh•r In dwtodng
fraud due to dellberat• concajlment orcotlu810n.
Th•r• ar• Inh•r¢nt I1[￿tatI￿s In our audlt procedures de8cribed above. Th? more Mmov•d Ih&l law8 and ffjgulalon8 aw from
flnanclal trAnwlon8, tho le38 Ilkety1118 that we would bgcomg aware of non-oJnplianc*. Audthng 8tsndord$ aho Ilmtt Ihg
audil procodurg8 required lo Ident6fy non-compliance wllh law8 and regulallons to •nqulry of the dlrectors and othgr
Manage￿nI and the In8p•ctton 01rn9￿a1ory and logal coff•ipond•nce, ff any.
Material mbsstat•m8nts that arise dug to fr•ud can bo h8rdgr to dg18ct thon tho88 that adog from error a8 Ihoy may Involvg
dgllb•rate ￿ncealmont or collu81on.
A fvrther dwuipllon of our responslblkn for the 8udM of the flnanclal 8tht•ment8 6$ located on the Flnandal Reportlng
Coundl's wobsite at www.frc.or9.uklaudltor8re8ponslblThlle8. Th18 dgs¢rfptlon 10rn18 part ol our Report of thg Ind8￿ndan¢
Auditors.
Page 8

REPORT OF THE INDEPENDENT AUDITORS TOTHE TRUSTEES OF
SHREE SWAMINARAYAN SIDHANT SAJIVAII PAANOALILONDONI
U#• of our report
Thi8 reportls madesotely tothecharty'struslae8, as a L>Jdy, in a¢c•rdancewrth P&rt4oftheChar￿es IAw)unts and R8POrts)
Regulaikin5 2008. Our audit work h85 been undwtakon so thatwe m&hi state to the thBfty$ tsu$lee$ th08e mattw¥ ￿ ar•
ulr•J tostsleto thwnln on reprytonofor nooUwpurpos•. Tothe fvUesl¢xtynt Ferniiiied ty18w. w do notac
oras*£me r8spon5ibiltyto anyoneotherthantheeharty ond ts ¢haWstruste88 a5 8 body. ft*rourauditwork. fcithisfeport.
or forll*oplnton& ￿ h8V8 form*l.
P FCA ISeftHwSt•iutoryAudltof)
for And on behatFof AlburyAS￿¢Iates Lirrited
Chartored I4￿U￿tantS & Statuloryhjdttor
2nd Fl¢or, ¢Jne Hobbs Hous•,
Harro￿8￿ BtBlr¢8s9 Vllw
8e8sbor￿gh Road
Harrow
MKldl8sex
HA13EX
PAge 9

SHREE SWAMINARAYAN SIDHAiif WIVAN IAANDAL {LOMDONI
CONSOLIDATED STATEMEKf OF FIIIANCIAL ACTMllES
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
Totsl
2023
Total
funds
INCOME AND ENDOWMEKfs FROII
DwllM• ar#Y lepdes
1,941352
1,174938
1,707,947
Other Irading ¥¢tivlti•s
Invoslment ￿n￿me
166,882
166.801
128.880
98
EXPEND￿uRE OM
Ralthg fundB
168.974
168.974
122.789
Ch4rlt•bl• actl¥lti
M4n8gement & admbnI•tY￿On
Flnonce costs
DonAt5￿8
14.579
8.524
1.5fj0.120
41616
383.021
5.116
1,924.424
8,524
IMIO,120
T￿n￿rn to R•8trlctad Fur#Y•
Totsl
11•6 021
MET INCOMEIIEXPENDITURE}
1,261,004
11,16133S)
101,210
(386.633)
RECOMCIUAMON OF FUNDS
Tot•1 funds br¢xwht forward
1,671.920
24,329,671
26,001.8•1
26,368,228
TOTAL FUND8 CARRIED FORWARD
933 V24 23 1TI 336
28110860
Pagè 10

SHREE SWAMINARAYAN SIDHAKf WIVAN IAANDAL (LONDON)
CONSOUDATED STATEMEIIT OF FINANc￿L posmoN
31 DECEMBER 2024
2D24
Totsl
funth
2023
Total
funds
lunds
FIXED ASSETS
Tangtr￿ a88els
14
213216
4131.212
23.34498
23.182.359
CURRENT ASSETS
17
18
1.204
4D.301
2 843 479
Deb¢0
Cash at bank and In hwd
27.667
27.667
2 806 910
1755.097
01,124
2.83Q221
2.884.984
CREOITORS
Amount• fallng du8 Iwthln y￿r
(34.8591
134,U91
130,750>
NET CURRENT A88Ers
2 801382
TOTAL A88ETS LESS CURRENT UA8ILmES
1#33,524
,2113J6
20.141860
26,036.593
CREOITORS
Amounts fy14ng du• •ft•r th•n yw
(3S,OC•))
135.IYJO)
135.000)
NET ASSET8
23 177 336
28110880
28 001593
FUND8
UnfeslriL#ed funds
Reslrthd luThJ•
24
2.gJ3,524
23 177 336
1.671.922
24 329 871
TOTAL FUN08
26110860
26 001693
Th• finand•l 8latemeth th• Bowd (4 Tmth88 and for l•w• (n 08 Ortob•r 2025 w•r•
slgnod on118 behall ty..
Mr Laxmld￿ Premii tiabMla-Tru•kn•
Pag• 11

SHREE SWAMINARAYAM SIDHAMT SAJIVAN IAANDAL (LONDON)
PARENT ENTITY STATEMENT OF FINANCIAL posmi
31 DECEMBER 2024
2024
Total
lundg
2023
Tol81
fun
FIXED ASSETS
Tangible 8$8•ts
Investrnants
15
18
191.343
21.841207
033,$50
21,885,671
204
191.343
21.842,411
21033.754
21.885.875
CURRENT ASSFf8
Debtor8
C••h al bank and In hond
19
181033
1,142,888
1.324.921
1.338.403
1.224.012
4,118,907
4,1S7,
CREDITORS
Amounts I￿Ing due on• year
21
111,S411
111,OBn
NE[ CURREKf A88eT8
354 ￿012 4 107 366
4 145 977
TOTAL AS8EY8 LESS CURREMT UABILri
1074.897
068,42J
28.141.120
26,031,852
CREDITORS
Anwunli hllng du• aft•r morn th•n on• yèar
13s.orAI
13J,QOO)
136,000)
NET A88Ef8
3 074 697 ￿23 28 106 120 25 998 852
FUNDS
Unr081rtctod lund•
R•8trkhd fundi
26
3,074697
1.877.072
24 119780
TOTAL FUND8
26106 120
25 996 862
Th• ffinandal slat•m•nts ww• appro¥•J ty th• Bowd ol Tr￿t￿ for on 08 Octob•r 2￿25 and wern
glgn•d on h8 beh411 by:
Mr Laxmld•8 Pr•nli Dabwl•. Trusts•
Pwje 12

SHREE SWAMINARAYAN SIDHANT WIVAN MANDAL ILOMDON)
CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Cash gan•ratsd from op8rath)ns
C••h flow• Inv•¥tlng •ctl¥lll••
pu￿818 oftanglble ffixed assets
Inler08t r8cefved
1184,9361
52.786
(222.355)
Net In Inve￿Ing adfr4kn1
Ch*nge In ca•h and cash •qulvalMts In
tho rnportlng porlod
C•8h and ca*h equlval•nts atthè
b•glnnlng ol th• r•portlry p•rlod
{132.160)
{185,7501
(36.569)
<575,3341
3 418 813
Ca•h and cash •qulv•l•nts Atth• •nd of
tho r•portln9 perfod
P•p 13

SHREE SWAMINARAYAN SIDHANT SAJIVAN MANDAL ILONIX
NOTES TO THE CONSOUDATED STATEMENT OF CASH FLOWS
FOR ThE YEAR ENDED 31 DECEMBER 2024
RECOMCIUATION OF NET EXPENtMTURE TO IIÉT CASH FLOW FROII OPERATING ACTMTIES
2024
2023
Not In¢om¢ll•¥p•ndltyro} fortho rwrtlTrJ ￿riod (•• p•rth• Slatement
of Flnanclai Actlvlll•B)
Adjustments for.
D8prna8tion thar
Interesl r¢ceNed
Increase in st
Decrnasel(mcreasel in debtors
Increase in crnditors
109.2VJ
(356.633)
22,795
1617861
14401
12,634
16253
136,605}
IT41)
115,098)
N•t ¢••h provithd try1(￿d In) op•rnbMB
95.581
ANALYSIS OF CHANGES IN NET FUNDS
At 111r24
Cash
At 31112124
Net ca8h
Cash at bank and in haThl
2 806 910
Totsl
1843A79 ￿ ￿806 910
Page 14

SHREE SWAMIIIARAYAN SIDHANT SAJIVAN PAANDAL (LONDON)
NOTES TO THE CONSOUDATED FINANCIAL STATEIIENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
ACCOUNTING POUCIES
easls of prnparlng the con8alldated ftn*n¢l•l stst•m•
The fjnancial ststements of Ihe chaiity. is a put4ic beneffl entsty urtder FRS 102. been prepared In
•ccL*rdance the Charitm SORP IFRS 1O2)'AW￿ting and Rewbng by Chwilhry8.' Statement QfRe￿MMended
Practice applubleto charli1￿￿epariny t￿ra(￿oU￿8 in acc4>rdarKe wth th• Financial Reportlng Stsndord oppliceble
In the UK and RepUb￿C of Ire￿d IFRS 1021 (•ff¢divg 1 January 20191.. FknwKlal Reporting Standard 102 'The
Fina￿•81 Reporting Stsndard apF4icaL4e in the UK And Rawb1￿ of I￿laTh(r and th& Charities AL* 2011. The flngndal
The fmanrial staternents of tho chwity, vAith Is • Wc bonefft ￿tity Lmd•r FRS 102. hav• beon prapgrad
attordance with the Chwit5es SORP IFRS 102)'Ac£ountiThJ and Rep¢xting by charttl￿.. Ststemenl of Re¢ommgnded
Praclte applic8t4eto Chwi￿$ wepaiing thoir8¢mirt8 in acc4J[d￿wth th• Flnanci81 Reporting St8ndgrd appllcable
In th• UK and Republic of Iroland (FRS 1021 {eff•dr4e 1 Jan￿ry 2015),. Fin￿￿la1 Rep￿￿n9 Stsndard 102 The
Flnanclal Rep￿n9 Stsndwd ap￿1¢8b￿l In th• UK and RepublK of Irtlanrt th• Charbbes Act 2011. The ffinandol
#tatements have been pr•p•r•d und•r th& hISt￿C￿ CA>Bt rAxNeth Thlth tho •xwlon ol Irweltmonts vthtch
Included at martot value.
The ffin8nc48181atements have been preparnd undor th• htslorfcal rjjst convenilon. wllh the excèpllon of
ImieBtments which are l￿ded at ma￿1 wa￿a, •rKI with the Finand#l Repthng St8nd8rd for Smaller
Enll¥•s (￿ect￿• Apiil 21J081. The ffflartial oiatsmants have b8on weparnd kn *eord•nc• wtth tho Statemant of
Rec￿nm0nd￿ Prnc16ce {SORP), 'Accounltrg aNI Rwbr¥J by Chwilbes. putlbth•d In M8r¢h 21M)5 and appllcablo
Incom•
AJI IrKome 1$ r•ccgits•d In th• Slal•mert al F1rwKX￿ one* th• thwlty h1• 0ndtknm￿I to tho fund#, h li
probab￿ that th• Ine4mè bo re￿i¥•d, lh• •ThvJunl can b• mwurnd rnU•bty.
Eyndltuv•
Li•bllili•8 are recognl8•d as ￿F￿ditUTe 88 a• thert legal or c¢rthcO¥e obWUon cofflmittlng lh• chadty to
that expendllure. li18 pffjbable that a tran8tsrofec1xts￿ b*)&ffts b• rnquknd In Bettlomant 8nd th• amount of th•
obligallon c•n be measurod rdlabty. Exp￿￿11￿10 1$ w>>Jntod for on ￿ ao>ual$ b4￿8 and has b88n dassffiod under
adlr48 th81 •Wfegat• all cosl relatedto the calegcry. IAtherg cojts ¢annot be dlr•dy •Urfbuled lo pa￿¢u1#rhe￿tng5
th8y hwe been ￿heated to xthillbes on a bull c*yxW7*4th the of rn8wrc¢8.
Grnnt8 off•r•d $*ci to Th*dch htr4• not Ixi mot at th• y••r d•t• •r• not•d •8 • CoMr￿ts￿•ThI but not
T•nglbl• llx•d ￿8•ts
Deprecaation 18 proylded al th• fdhxo)g rat•8 to wrfts off •ath w￿10¥•1 Its e811m•t￿ uwful Ifg.
Plant & m¢hN
Flxlurns and fittirvjs
at varyryNJ rn188 on co
at ¥aryirvJ rntes on co
Sto¢k8 arn valuad 4 th• Iw of and n•t rn¥1￿•b￿ TAhJe, •ft¢r for d)1018le •nd 8ttrw
movlng items.
Taxallon
Fund a¢¢ountlng
Unrestricl•d fund8 ￿ be u¥•d In wryih the dwilable obj8¢*￿ at tho dwetion oftho tr￿1888.
R•slrthd funds be UBed forpathilar restric￿ purposeswthi) the obioth ofthè ¢hwity. Restriclicrt Wi8è
t*then 8perAfi8d by the donw orwhen frJnds are rai8ed fr)r Par¥￿19r r￿1(*40 pUrpts￿.
Furt￿￿ oxrAangtion ofthe rwtur• ofe•c* fwwj IB the rntss lo ¥tatem￿ls.
Pa98 16

SHREE SWAMINARAYAN SIDHANT SAJIVAN MANDAL ILOMDON)
NOTES TO THE CONSOUDATED FINANCIAL STATE¥E14TS-coThtlnued
FOR THE YEAR ENDED 31 DECEMBER 2024
DONATIOIIS AMD LEGACES
2024
Tolal
2023
Totsl
funds
DonaOtffl8
Gift atd
GrantB Recer4•d
1ffi95,520
276,418
1,474.329
205,128
28,490
270NI1
1974 938
OTHER TIIADING ACnVITIES
2024
Totsl
fun
2023
Tot•1
funds
furM18
fvrrfls
Sh¢)p hK¢)n
126,880
INVESTMEHT INC¢XIE
2024
Totsl
funth
2023
Tot•1
nds
18
Net wbsldlary tnc¢*ne
Depowl 8ccount Intern8t
210,376
210,376
187.305
RAISING FUNDS
Oth•rtr•dlng a￿¥111•8
2024
Totsl
fund•
2023
Tot•1
nd•
Openlng 8todt
Purchas•s
Closlng $ttyS¢
Support ¢08ts
1304
49.143
11.614}
49.643
11.644)
36.510
(1204>
P¥98 18

SHREE SWAM114ARAYAN SIDHAirr WIVAN MANDAL {LONDON)
NOTES TO THE FINANCIAL STATEME1ffi8-Mnth)wl
FOR THE YEAR ENDED 31 DECEIABER 2024
Grnnt
￿nd￿l9 of
Support
(so• costs (se?
note 8)
Tota18
M•n•gemonl & admb￿s￿on
Fin8n¢¢ costs
Donalion•
S1.818
818,095
8,524
1500 120
2 126739
GRAMTS PAYABLE
2024
2023
M•nag•m•nt & athnlnlthlk
Donallon8
51,810
1924 424
1924 424
Th• total to Inaltukn• durkN yw w•• •• kIh>￿'.
2024
2023
Don4Uc￿l to thlrrl p•th¥
8UPPORT COST8
M•naggm8rt Govemanc•
Flnortsi & Admlnlstrnlion
Tothl•
Oth•rtradlng actMVe8
Monaggmenl & 4dminl8M
FlnArK• co•t•
119,771
119.771
166.277
10,200
AUDrroRS' REMUNERAYIOM
2024
2023
p*y4bk* lo thg tha￿￿3 a￿￿tI￿¥ for thè •uolt clthe fmand
Page 17

SHREE SWAMINARAYAN SIDHANT WIVAN MANDAL (LONDON)
NOTES TO THE FIIIANCIAL STATEME1￿s-canl
FOR THE YEAR ENDED 31 DECEMBER 2024
10.
TRUSTEES. REIAUNEFIATION AND BENEFITS
There were no trustee8' Tel￿ne￿tA)n ty ¢)thw b•r*fft8 for the yw er#Jod 31 Deceth 2024 nor fi)r th• ended
31 December 2023.
Tru•t•M' •xpon•
31 D•camhr 2023.
11.
STAFF COSTS
2024
2023
w•￿ and sal•rt•8
Soclal socudty costs
109,082
86.833
2024
2023
Pd88t
Othor St•ff
11
CQMPARATIVES FOR THE STATEMEIIT OF FINANCIAL ACTMTIES
Urmlthaad R•ilrfc*•d
funds
INCOME AMD ENDOWMEKf8 FROM
D¢)naUon$ and
1.639.1n
68.774
1.707,947
Other tr8thng acUvrfl•s
vgstmenl ino)me
128.8QO
128.880
223910
Total
2058717
EXPENDITURE ON
Ralling IWKIB
122.789
122,789
CharStabl• actMtI••
Management & adrrarrislr•Oc
Financ• Costs
Donations
.021
5.118
1,898.lJ88
363,021
5.118
1.924.424
26.3
Trnnslorn lo Rmtrithd Funds
Tot•1
NeT114COMEIIExpeMDfftIR
1634.146)
177.513
1356.633)
Pagg 18

SHREE SWAMINARAYAN SIDHANT SAJIVAN PIANOAL ILONDON)
NOTES TO THE FINANCIAL STATEMENTS- eontlnued
FOR THE YEAR ENDED 31 DecEM8ER 2024
C¢)MPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- contlnu•d
Unrestricted
fvnds
Re8tr1ctad
Total
funds
RECONCILIATION OF FUNDS
Totsl fund$ brougm forward
2.206.OB8
24,152,158
26.358.226
TOTAL FUNDS CARRIED FORWARD
1.671.922
24.329.671
13.
TrANSFER AND RECLASSIHCATION OF FUN08
In ￿M, eertain memt*r8 of Ihe tharty provided lo•n$ lo support Ihè AcquI$￿On and develowent of the ¢harWs
tomple premises. Initially. these amounts were trealad as rsstrfcted funds. refiectwig Ihe 8pecffic purF4)$0 forwhlch they
re provided and in accordan￿ wrlh the ojnditions undertying th$ loans.
In 2017. the rnajolity of these loans were fO￿allY conv$rt&d into d￿￿tionS. following written Instrucilons from tl
origlnal lenders. Thèse communications cOnffi￿ned that the loans were to b8 waived, and any remaining funds wgro 10
be applied towards a speafi8d charitable purpose. As such, the fvnds contsnuedto b& treated as testiicted at that timo,
In line wtth the donors. stated intentions and as documerrted in indiwdual letters retsined by Ihe charity.
In 2024. the On￿rIal donors provided renewed ￿l￿en ￿nSent confimiing thal th• r8maining balancè of th8& fvnds
coukl now be used at the ithscrelion of the trustee8 for any of the charity's Charitable objectives. Copies of all SL
correspondence have b8an ratsinad for the charity's records.
In ￿n• with thi¥ updated donor instruction, and in 8¢cord8n¢e th pa￿Taph 2.28 of the Charities SORP IFRS 102).
as wetl as confirmation receNed from the Charity Commission Ihal réstricted funds may bo radas*fie(I where the
original rèstriclion no longer applres, the fvnd8 hava baén radassffled fr￿n restricted to unrestricted resaNes. This
change has been reflected in the Statement of Flnandal Act[V￿e$ for the yearended 31 Oecombor 2024.
An amount of £1.271.875 previousty held and reported Y￿thin ￿sIn¢te￿ fttnds has t>8en redassthed now
prtrsenled within unrestricted funds. This reda85ifi¢ation retlects the lifting of the donor-imposed reslricllon and
supports the tharivs ongjlng adivities and operational flexitslty. No physkgl rrK)vement of lund3 botsvow bgnk
ac¢o(rt was required: the change represents an Inlemal rgalkJ¢alon of reserves in a￿OrdanCe with updated donor
permlsslons.
The trust8•8 confim that the redas5if¢cation has b￿n uftd¢rtak¢n in aecordancewith applicable attounltng ¥tsndards
and regulatory yukJan¢•, and Ihal all supporting do¢umenlotkn ho$1)een appropriately retsined.
Furthemiore £129,370 was transferred from UnreslrffAed Fund$ to ReslflLled Funds in order ac4UWt as8ets (that ar•
generally dossffied as rtslrithd Assets) in the year.
The net transfer from Re8tri¢ted Funds to Unrestrtcted Fund$ amounted to £1.142.505.
Page 19

SHREE SWAMINARAYAN 8IDHAiif SAJIVAN MANDAL {LONDONI
NOTES TO The ANANCIAL STATEMENTS- ￿ntInU•d
FOR THE YEAR ENDED 31 DECEMBER 2024
CONSOUDATED TANGIBLE FIXED ASSErs
Fixtures
nd
fittings
Freehold
property
Plant &
mathnery
Totals
COST
At 1 J8nuary 2024
Addit￿nI
23.IK11.843
129.369
147,692
165.740
23,315.275
184.935
At 31 December 21Y24
23 131212
147 fj92
221306
23 600.210
DEPRECIATION
At 1 January 2024
Charga for year
88.222
44,694
132.916
At 3108¢ambor 2024
95.607
60 105 ￿712
NEf BOOK VALUE
At 31 December 2024
23 131.212
23.344 498
At 31 December 2023
23 001843
121.046
15.
PARENT ENTifi TANGIBLE FIXED ASSETS
Flxlures
Fwhold
propety
Plant &
machinery
tbngs
Totsl$
COST
Al 1 January 2024
Addluons
21.711837
129 370
147.692
143,353
22,IM13,882
163.690
Al 31 December 2W24
21842 207
22 167 572
DEPRECIATION
Al 1 January 21r24
Charge fr)r year
80.222
118.211
At 31 December 2W24
13
022
NET BOOK VALUE
At 31 0e¢embei 2024
139258
At 31 Oec8mtMr 2023
21712 837
21.885 671
Pg98 20

SHREE SWAMINARAYAN SIDHANT SAJIVAM MAMDAL ILONDONI
NOTES TO ThE FINANCIAL STATEMENTS . conllnued
FOR THE YEAR ENDED 310ECEMBER 2024
16.
PARENT ENTITh FIXED ASSET114VESTMENTS
Sh8Ms In
group
underlaklngs
MARKET VALUE
At 1 January 2024 and 31 De¢anber 2024
NET BOOK VALUE
At 31 December 2024
204
At 31 December 21Y23
204
There were no Investsment assets outsld8
17.
CONSOUDATED STOCKS
2024
2023
CONSOUDATED DEBTORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR
2024
2023
T¥8d8 debtors
Other debt013
VAT
Prepaym•t)ts ar￿ accn*d Ina)rne
12.281
4310
16
23.384
19.
PARENT ENTThY OEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Other debtors
Prgpayments and aCc￿￿d in￿rne
1,301,564
1,313.019
23.384
1324 921
CONSOUDATeo CREDITORS: ANIOUNTS FALUNG DUE bwfHIN ONE YEAR
2024
2023
Trado credllors
Social 8ecurity and olhertaxes
VAT
17,170
2,162
2.597
16.270
1.550
30.750
Pay 21

SHREE SWAPIINARAYAN SIDHANT SAJIVAN MANDAL (LONDOMI
NOTES TO THE FINANCIAL STATEMENTS- con￿nUed
FOR THE YEAR ENDED 31 OECEMBER 2024
PARENT ENTITY CREDITORS: AMOUNTS FALUNG DUE MTHIN ONE YEAR
2024
2tr23
Stsci81 Se￿rfty and other tax•s
Accrued èxpen8e8
1,341
22.
CONSOUDATED CREDrroRS: AMOUNTS FALUNG DUE AFTER MORE ThAN ONE YEAR
2024
2023
Other uedilors
23.
PARENT ENTrrY CREOITOR8: APIOUNTS FALUNG OUE AFTER MORE THAN ONE YEAR
2024
2023
Other ¢>¢dll
CONSOUDATED MOVEMENT IN FUND8
Not
movomonl
In fund$
Al
31112124
Al 111124
Unr••trlct•d lund•
Gen•rnl fLtnd
1.171.020
1,261,804
I.133￿24
R￿t￿etsd fvnd•
Flxed As￿1¥
Bank ￿lIn
23.001.843
1327828
94,389
23.096311
1162336
TOTAL FUN08
28 0011591
N•t mov•nwnt In fund$, IncJud•d th Ihe abov• are 88 follow8.'
Inc¥)mlng
resour￿5
Reg1)urce
•xpended
Movemont
In fundi
Unr•8trlct•d fvnd•
General fund
2,371,296
11,109,892)
1,261,604
Rt•trfclod lund•
Restricted Don8lon•
Fixed As8818
Bonk b*￿nE&S
33,686
1316061
94.369
1246 704
94,389
1186021
1152 335
TOTAL FUNDS
P•ge 22

SHREE SWAM]NARAYAN SIDHANT WNAN PIANDAL (LONDON)
NOTES TO THE FINANCIAL STATEMEPKS- ¢urflnued
FOR THE YEAR ENDED 31 DECEMBER 2024
CONSOUDATED IAOVEIAENT IN FUNDS-ctythu•d
Comparat5ve8 for movementln fund•
Net
At 111r23
in funds
31112r23
Generat fund
2.206,C
1534.148)
1.671.922
Re•trfcted funds
Fixed Assets
Bank b￿anCeS
22.886.768
1285.3
135.075
42.438
23,001.843
1.327,828
24.1S2.158
1 TT.S13
24.329 671
TOTAL FUNDS
356.633
26356226 ￿ 26001593
Inc{￿ng
Resources Mov•m•nt
re8tyJrces eXp￿ded
In funds
UnTestrl¢ted funds
General fund
1.989,943
P.524.089)
(534.146)
Restr5cted fund•
Fixed Assets
Bank balan¢os
135.075
135.075
42.438
177513
TOTAL FUNDS
1.989.943
At 111r23
in funds
3111V24
General fvnd
Flxed Assets
22.8￿.768
229,444 23.098.212
24152 158 23 177336
TOTAL FUMDS
26358228 ￿ 26110862

SHREE SWAMINARAYAN SIDHANT SAJIVAN MAMDAL ILONDONI
NOTES TO THE FINANCIAL STATEMENTS - ¢onllnu4d
FOR THE YEAR ENDED 31 DECEMBER 2024
CONSOLIDATED MOVEMENT IN FUNDS- ¢m￿nu•d
A current year 12 month¥ #nd prlor year 12 months ￿rnbIned nal movomant in funds, Includad In Ihg above are a8
Incoming
r￿OUrCeS
Rasources
expended
Movoment
In fvnds
Unrnltrlcted fund•
Gtrneral fvnd
4.381239
13,833,781)
727,456
Rmtrlcted lund•
Re81rkted Donalon•
Flx•d A￿1$
Bank bolan
33,086
133.686)
229.444
TOTAL FUND8
4 394 925
PARENT ENTrrY MOVEMENT IN FUNDS
Nel
vemenl
In funds
Al
3111V24
At 111r24
Unr••trkt•d fund•
Ge￿ra1 fund
1.877,072
1,197,82S
3,074,897
R••trl¢t•d fund•
Flxod As$•l8
Bank balanc08
22.855,929
1263 8S1
94370
1102 7271
22,980,299
24119780
23 031423
TOTAL FUNDS
20 996 862
26 10S120
N•1 mov•m•nt In fvnd$. In¢lud•d In th• abov• •ro li foll¢)w8:
Incomlng
r•oourc••
R•sourc•s
Movement
fund$
Unre¥trfct•d funds
General fund
2.193.165
1995,5301
1.197,62S
Rmtrktsd fund•
Re8lrtcted Donauona
Flxe¢l A88ets
Bank balances
33.606
133,8881
94,370
11827271
94,370
118272
1122043
1088 3$7
TOTAL FUNDS
2 226 841
21175731
Pap 24

SHREE SWAMIMARAYAN SIDHAMT WIVAN MANDAL (LONDON)
NOTES TO THE FINANCIAL STATEMENTS- ¢Onlirn￿d
FOR THE YEAR ENDED 31 DECEMBER 2024
2& PARENT ENTrrY MOVEMENT IN FUMDS. ¢onkned
¢¢xnp•rntsv•• for m¢)v¢mgrt In fvnd•
Net
At
31112r23
Al 111r23
wi fund•
Unrestricted fund•
General fund
2,411218
(534,146)
1.877.072
Ro•trl¢tsd fund•
Fixed Assets
22.720.854
1221414
135.076
22.855.92Q
24 119780
TOTAL FUNDS
25 996 862
Inc￿￿
Re8ourc41 M+)v•m•nl
In fundi
Unmtrlct•d fund•
Genwd fuThl
1.867,154
(2.401.3
(634.148)
R￿trIct•d fund•
R681dcted Donallor
Fixèd A88et#
Bank balan¢
(88.7n)
136.075
135,075
177512
TOTAL FUNDS
A cuffonl y••r 12 mcnth• and 12 nwnths ¢x%r*>lned ft41M.'
Al
31112f24
At 111A3
fvnd$
Unr••trl¢t•d lund•
Gwwal fund
2.411218
883,479
3.074.697
R••trlct•d fund•
Fixed A8Mts
Bank b818n(xs
22,720.854
1 221414
229.445
22.9￿.298
23 942 268 23 031423
TOTAL FUNDS
28 1c¢ 120
Pa9e 25

SHREE SWAMINARAYAN SIDHANT WIVAN MANDAL ILONDONI
NOTES TO THE FINANCIAL STATEMEp¥rS-￿nloTru
FOR THE YEAR ENDED 31 DECEMBER 2024
2& PARENT ENTITY MOVE&IENT IN FUNDS- CONnNUED
A cuwent year 12 mordhs aThl year 12 con*A￿ net In fund& induded in the abo¥e arn as
folltr•48:
Inco￿￿n9
Resources
resourc*8 expendejj
Movwnont
in fvnds
Genernl fund
4,fAI,309
13.396.830)
663.479
Fixed Assets
Bank balances
{1.1402901
{1.140290)
10
910
TOTAL FUNDS
4.060.309
4.W7 875
247.366
RELATED PARTY DISCLOSURES
SUBSIDIARY UNDERTAKINGS
The ¢harhotlo enuty has knrwI￿ sub•th¥y Lrrflgrt*iry registernd li ErqlaThJ and W*s'.
Nam•
Holdlng
Shree H8rf CC*)81n￿ Lini
'SHCL'
(W4453 Shw Muktaieevan
Swanbbapa Conwkn. 211
lfjngsbury Rood. LO￿lOn.
iKllhJingS
A￿1 Bapashm H1X￿ knmii8d"ABHL" (ts710792 Shm Muktsieevan
Pmperty
sw￿l1)aPa ComrA¥ 211 managen*nt
1fjngSt￿ry Road. LO￿lOn.
E￿land. 8AQ
Dhanya How Lkrfled'DHL"
Propety 100%
Swafflibapa Cc*n*x. 211 Th￿Tragement
Jsbury Road. Lon(kn.
England. Nlfyg 8AQ
11281339 StWBe Mukl•poY
E￿nI
S*emib8pa Com*x. 211 Caltrring
100%
other food
ProfiV(
Sub8ldlary
Ll8bllltl•s Fund• Turnover EXp￿di￿n
SHCL
ABHL
DHL
SEL
4.741
19.438
1,290.014
28.019
4,741
100
100
19.336
1289,914
28.016
210,376
210.376
16S.862
166.882
Page 26