Charlty Number: 261363 IONDON SEVASHARAM SANGHA Trustees, Report and Flnancial Statement For the year ended 31 March 2025 LONDON SEVASHRAM SANGHA For the year ended 31 March 2025 Legal and admlnlstratlve Inforniatlon Status The charity Is governed by constitution whlch provldes for the electoon of the Executlve Committee annually at the Annual General Meeting. Trustees are nomlnated in the UK and approved by the Bharat Sevashram Sangha Head Office in Calcutta. Trustees Mr Deepnarine Sukhu Mr Suresh Tewari Mrs Nandai Kowlessur Mr Swarup Das Charity Number 261363 Address 99A Devonport Road Shepherds Bush London W12 8PB Accountant/Examiner S D Maharaj SDM Associates 643 Garratt Lane London SW18 4SX Bankers TSB CONTENTS Legal and administrative information Trustees Report Examiners report Income & Expense Balance Sheet Notes to the accounts PAGES LONDON SEVASHRAM SANGHA Trustees report For the year ended 31 March 2025 Charltable objects The provision of a place of worship and promotlon of Hlndu religlon and culture Revlew of artlvltles and achlevements The normal activitles of the Ashram continued throughout the year. In general these Include all the reli8ious festivals, Nagi Purnima, Durga Puja, Ram Navaml, Hanuman Recitations, Janamashmi, Deepavali, Kali Puja, Laxmi Puja, Saraswatie Puja, and Ramayan Path.Also Om Day celebrations for world peace The Ashram encourages devotees to participate in various spiritual practices which brings harmony, solace and blessings to the bereaved family March 2024 Lord Shiva Puja by Kashmiri Pandit, Shradda by Mr Mujundar, Shradda for Indi Milan By her son Prabir Sarkar, Inter Faith Meeting at Hammersmith Quaker Centre Special prayer, puja and havan Swami Bhajanda -Lecture-social media campaign for LB Hammersmith & Fulham Cremation ceremony and Shradda for Mrs Supriya Dey by Swami Siddhatmanda & Swaroop School visit by 60 children from Fox Primary School Function for Mrs Indrani Shaw, Nan's mother done by Swami Bhajanda Puja & Havan- Brother of Dilip Chakraborty Puja & Havan- Father and Son- Montecinos and Mum Loreto Twele Threading ceremony- son of Mr Roy June 2024 Oct 2024 Nov 2024 Jan 2025 Feb 2025 Statement of Trustees responsibilities Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the affairs of the Charity for the year and its incoming resources and expenses during the year. In preparing those financial statements the trustees are required to: Select suitable accounting policies and the apply them consistently Make judgments and estimates that are reasonable and prudent State whether applicable accounting standards of commercial practice have been followed subject to any departures disclosed and explained in the financial statements; and Prepare the financial statements on the financial basis unless it is inappropriate to presume The charity will continue in business The trustees are responsible for keeping proper accounting records which disclose with reasonably accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charity Act 1993. They are also responsible for safeguarding the assets of the charity and hence for taking reasonably steps for the prevention and detection of fraud and other irregularities The trustees recommend that SDM Associates remain in office until further notice This report was approved by the trustees on . 1.7..JJ 1.]. ! . Trustee Trustee LONDON SEVASHRAM SANGHA Independent examlners report to the trustees on the flnanclal statements of the London Sevashram Sangha report on the financlal statements of London Sevashram Sangha for the year ended 31 March 2025 which comprise the statement of financlal actlvltles, the balance sheet and the relevant notes. These financial statements have been prepared under the historlcal cost conventlon and the accounting policies set out therein Respertlve responslbllltles and trustees and examlner As the charity trustees you are responsible for preparing the accounts, you consider that the audit requirements of section 43(2) of the Charities Act 1993 (the Act) does not apply. It is my responsibility to state on the basis of the procedures specified in the General Directions given by the Charity Commissioners under 43(7) (b) of the Act, whether particular matters have come to my attention Basls of Independent Examlnerfs Report My examination has been carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and the comparison of the accounts presented with these records. It also includes a consideration of any unusual items disclosed in the accounts, and seeking explanations from you to trustees concerning such matters, the procedures undertaken do not provide all the evidence that would be required by an audit, and consequently I so not express an audit opinion on the view given on the accounts. Independent examinerfs statement In connection with my examination, no matter has come to my attention: l. Which gives me reasonably cause to believe that any material aspect the requirements To keep accounting records in accordance with section 41 of the Act: and To prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act Have not been met: or 2 To which, in my opinion, attention should be drawn in order to enable understanding of the accounts to be reached. S D Maharaj SDM Associates Chartered Certified Accountants 643 Garratt Lane Earlsfield London SW18 4SX Dated.. LONDON SEVASHRAM SANGHA Statement of the FlnanclalArtlvltles for the year ended 31 March 2025 Unrestrlced Restrlcted Fund Fund 2025 2024 Notes Incomlng Resources Membership Donations Cultural Activities Bank Interest Received 1120 34517 2354 9017 47008 1120 34517 2354 9017 47008 2520 26439 2464 2459 33882 Resources Expended Rates Insurance Light & Heat Telephones Print Post and Stationery Repairs and Renewals Accountancy Legal & Professional Cultural activities Salaries Swami's administration Pest Control Travel and Subsistence Cleaning Kitchen Expense Sundries Depreciation Totsl resources expended Total Income Resources before transfer Transfer between funds Net movement in funds Total funds brought forward Total funds carried forward 934 2697 4000 585 470 617 800 934 2697 1504 2567 3907 563 185 2933 800 1262 931 12170 2406 1440 187 785 263 420 776 33099 585 470 617 800 922 12250 922 12250 2640 1314 941 349 588 700 29807 2640 1314 941 349 588 700 29807 17201 1016684 1033885 17201 783 1016684 1015901 1033885 1016684 The notes on pages 6-9 forms an integral part of these accounts LONDON SEVASHRAM SANGHA Balance Sheet •s at 31 March 2025 Notes 2025 2024 Flxed Assets Tangible Assets 756287 756987 Current Assets Debtors Cash at bank and In hand 1000 265305 266305 279736 279736 Current Liabilitles Trade creditors 2138 6608 Net Current Assets 277598 259697 Total assets less current liabilities 1033885 1016684 1033885 1016684 Funds Unrestricted Funds Restricted Funds 11 774885 12 259000 1033885 791684 225000 1016684 The Trustees, Statements required by Section 249(4) are shown on the following pages which forms part of the Balance Sheet Trustee Trustee The notes on pages 6-9 forms an integral part of the Financial Statement LONDON SEVASHRAM SANGHA Notes to the flnanclal statements For the year ended 31 March 2025 Accountln8 Pollcles Accountlng conventlon The financial statements are prepared under the hlstorlcal cost convention and In accordance with the financlal Reporting Standard for Smaller Entities (effectlve January 2(X)5) and follow the recommendation In "Accounting and Reporting by Charities Statement of Recommended Practice issued in 2005 Incomlng Resources Voluntary income is received by way of donations and gifts and is Included In full in the Statement of Financial Activities when receivable. Gifts donated for the resale and included In the income when they are sold. Donated assets are included in the Charity where this can be justified and a third party is bearing the cost. The value of the services by volunteers has not been included Grants, including the grants for the purchase of assets, are recognized in full underthe restricted funds in the statement of the financial activities in the year in which they are receivable and the grant income credited to the unrestricted funds by instalments over the expected useful life of the asset consistent with the depreciation policy Income from investments is included in the year in which they are received Resources Expended Resources expended are recognized in the year in which they are incurred Support costs are recognized in the year in which they are incurred Support costs are those costs incurred directly in support of the expenditure of the objects of the charity Management and administration costs are those incurred in connection with the administration of the charity and compliance with constitutional and statutory requirements. Tangible Fixed Assets and Depreciation Depreciation is provided at rates to write off the costs less residual value of each asset over the expected useful life of the assets as follows: Freehold land and buildings Furniture, fittings and equipment NIL IO% reducing balance LONDON SEVASHR.4M SANGHA Notes to the flnanclal statements for the tear ended 31 March 2025 Subscrlptlon Income Unrestrlcted Funds 2025 2024 Ordinary Member Subscriptlon 1120 1120 2520 Donations Unrestrlcted Funds 2025 2024 Donations ( including gift aid ) 34517 34517 26439 34517 34517 26439 Restricted Funds 2025 2024 Donationsnransfer 2025 2024 Bank Interest Received Unrestricted Funds Bank Interest Received 9017 9017 2459 LONDON SEVASHRAM SANGHA Notes to the flnanc181 statements for the year ended 31 March 2025 Donatlons Expended Unrestrlcted Funds 2025 2024 Donatlons Tanglble Flxed Assets Freehold Land and Bullding Furnlture Flttlngs & Equlpment Totsl Cost At 01104/2024 Additions At 31/03/2025 750000 24490 774490 750000 24490 774490 Depreclation At 01/04/2024 Charge for the year At 31/03/2025 17503 700 18203 17503 700 18203 NBV brought forward NBV carried forward 750000 750000 6987 756987 6287 756287 Debtors 2025 2024 Other debtors 1000 LONDON SEVASHRAM SANGHA Notes to the flnanclal statements for the year ended 31 March 2025 Short Term Credltors 2025 2024 Accuals 2138 2138 6608 6608 10 Long Term Creditors 2025 2024 Bank Loan 11 Unrestrlcted Funds 0110412024 Incomings Outgoings Transfers 31/0312025 -34000 764748 1120 9017 774885 General Fund Subscriptions Interest Received 791684 36871 1120 9017 47008 -29807 791684 -33099 -34000 12 Restriced Funds 0110412024 Incomings Outgoings Transfers 31/0312025 225000 34000 259000 Building Funds