Arya Samaj London Date: 14nd February 2025 Annual Report of the Board of Triistees (BOT) for the Year Ending 31-12-2024 Chalm7an - Board of Trustees: Mr Jagdish Rai Shamia Secretary- Board of Tru5tees.' Mr Charan Daydl Sin8h Trustees: Mr Amrit Lal Bharadwaj. Mr Jagdish Rai Sharnia. Mr Charan Dayal Singh. Mrs Kailash 8hasin, Mrs Pratibha Bahl. Mr Sudershan Suri. Mr Arun Kaher All the BOT acknowledged the grand celebration5 of Swaml Ji 2th bKentenary birthday this year and chaInan BOT thanked all the trustee for the active participatFon. Chairman and Secretary BOT also thanked to the executive committee and General Secretaryfor organisation the Swami Akhilesh Yogiji lecture5 in the temple at multiple occaslons to benefit the con8regatron. Durlng the under revlew. none maior following major project was undertaken by the BOT except for the regular maintenance le.8. Boiler servicing, Portable fire extinguisher safety check5 and 5Uitabillty. Fire blanket checks etc) of the temple prniSeS to ensure that the Temple premises safety and securlty. 4. A new computer system in5talJed and COnfigud for multiple people usages separate Fo8in acce55. The new computer system working satisfattorily. As every year the Main Prayer Hall and the side Extension {Yajya Shallal. front and rear sSde entrance area were cleaned and are restored to a hlgh standard of cleanliness and hy8lene. Plan for next year 2025 to get the front & rear5Kle access area to be pressure washed and maintain to a good standard. During the year under review the following Works was carried out.. Installation of two projectors All four141 Boilers annual servi5 done and gas safe certifTrcate obtained Ramki heating Limited. Building insurance was sourced from different insurance companies and insurance obtained was cheaper with additional covers As per requirements of the Charity Commission the finantrs of Arya Samaj London was reviewed on regular basis. The Board approved all Major expenses for Repalrs and Maintenance of the temple premises. Ic al Singhl (Secretary- Board of Trustees) Dated: 14th February 2024
REGISTERED CHARITY NUMBER.. 261631 ARYA SAMAJ LONDON REPIYIT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 tKJry Assoc4ates Limrt&Y 2Tra FIr. Onè Hd)bs House. Business Villa Bessborough Road Harrow Middwx HA13EX
ARYA SAkW LONt)ON CONTENTS OF THE FINANCIAL STATEAIEKrs FOR THE YEAR ENDED 31 DECEIIBER 2024 R•port of th• Tru8t••8 I to 2 Indopondont Ex•mln•ff• R•port Statom•nt of Fln*nel•l Actlvltlo8 Balanc• Sh••t Not•• to th• Flnancl•l St•tem•nt• 6 to 10
ARYA SAMAJ LONDON REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 Tho trustees PTesenl their report with the finanoal statemerrts ol the chanty Icrf ts ytrar 31 D8(xnLr 2024 Th& Irusteas have adopted th& provisk)ns of ACnbrHj aThJ Reporting by Chafttye5. Statement of Rècommended Pffj¢licè applicable to (thanbes preparirvJ their accounts In accordasKe the Finanual ROrtsn9 StsThlard applicable In th¢ UK and Republ of Ireland IFRS 1021 leffethve 1 January 20191. Annual Report of th8 Board of Trustees Y&8r EndirrfJ 31 Dmber 2024. Chaimian- 803rd ofTruste8s' Mr J8gYh Rai Sh•mi8 Secretary- Board of Trustees Mr Charan Dayal SirvJh Trustees Mr Amrit Lal Bhar8(h¥aj, Mr Jagdish Rai Sh8mi8. Mr Char8n Do Siwh. Mrs Kailash 8hasin, Mrs Pratbh8 Bahl. Mr Sud8rsh8n Surt. Mr Arun Kaher 1 All board ol rn acno%th3ed the graTrJ c6lebratKn¥ of Svarni 11 20Clh bi¢8nt•nary birthday y8ar and Chaian th8nk¢d all trLNI tr the th rrtwgtsc. 2. Chaim)an and Secretary also thanked to ex¢e¢XrtNe commrtteè and g8ntrral stary fr organisalion the Swaml Akhilesh Yogi ji reS In the tempb at muilpb occasi$ to bènefit the Irdraga)n. 3 During the ye8r under rewew, nonè mapr yoJ•ct was und8rt8ken ty board ol trusteey ox¢epl for regular mainienancA8 le g Boir Servirjnj. Portable fire extinguisher $81•ty chth aThJ Suit&bility, Fire rket ch8ck8 et¢) of tha twnpl? pr1 to en8uf that t temp MiseS s8fety and 88cunty 4. A new Computer system ir6tsW and ngureS mulb& pecole usages sep8rote l¢)gin I58. Thè nèw computer 8y$t¢m working satisfa¢torily S. As è¥ery year the main prOr hall and th¢ $th Ext¢rsKn (YaJy8 Shglal. front r8ar ¥+ae ¢ntranc8 a4 deaned and ara rest•1 to 4 $1gndard of Clearn8S5 and ty9wne. 8. Plan ts next yeaf 202S to get tl frtxl & reaf sha& gcws ar68 ¢0 b& pressur• %Ydshed maintain to a good 5tsndard. 7. DurirrfJ the year und•r revNw4, 1c1knrlJ tA¢rks wa8 cwned OUL Installatyon of prqectors - All fo¥r141 blerS annual $&rvK8s done 8rbY 99$ safe e•rb"flcats obtained- R8mki hgthro Limi# - BuihlirrtJ Insuran w8$ 8our(¥J drff•r8nt corn#p)w and inwr•nc cètsinod w88 theap•r addits'onal 8 A5 Por wulrèmanls of tt Ch811ty Comm1$8M th• finan of Arya Somaj Lcfidon revi8*d on rngul&r basis. Thè Board approv•d all Major oxwnses IOT Rep•irs and Maintsnance ol the tty)Iple Of any other unoxpacted costs thal re incurred in the ye8r. STRUCTURE. GOVERNANCE AND MANAGeMEMT Governlng documont The tharity 1$ ¢ontroll8d by ils go¥tmiNJ doojment. 8 oftrjst 8nd constitutes an unincrywrat8d chaiity. REFERENCE AND ADMINISTrATIVE DETAILS R•gi8t•r•d Charlty number 261631 Prlnclpal addre8a Arya Samaj London 69A Argylè Road Lon&)n W130LY Paje 1
ARYA SAMAJ LONfK)N REPORT OF THE TRUSTEES FOR THE YEAR ENDE£) 31 DECEMBER 2024 Trustees A Kaher P 8ahl C D Singh S SLtri K Bh88in A L Bhardvraj J R Sharma Indepttndgnt Ernin•r Kiran Pat81 BA BFP FCA Albury Assoriatss Limrtèd 2rKI Floor, Onè Hobbs House, arrovian 8usiness Village Bessborough Roatj Harrow Middbsey HA13EX Approv•d by order ofthe board of Iru818fjs on 31 March 2025 its b8halF by.. A L Bha81- T1•0 Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ARYA SAIW LoNN Independent examin•rfs rèport tts the tnts9 of Aryo Samaj London I raport t¢ tha charty trustees on my examinabort ol actounts of Arya Samaj LoTrkn (the TnAt) fDr the year and 31 Decemter 2024 R••pon•lbllltles and ba•1¥ of rgport A8 tha charity trusteès of the Trust you are rèspowNe for Ihe [xepardtJn of the acu)unts In aeCthan with the quirements ol the Char"e& A¢t 2011 Iyhe Acri I repjrt in reyrt ol my aXaninat of the Trusfs acct)unts carrd out urthr Secon 145 of tha Act and in ¢orryin9 tyjt my xamination I have folk)wed 811 apF4bK? Dir)n$ gi¥an by the Char(¥ Ccmrnissw)n urthT Secbon 145ISXbl of the Act. Indond•nt examlnerf¥ 8tatsm•nt I hav8 cornpleted my 8xaminatn. I confimi Ihat m8tenal rn811¢ rne to my attontrcfi h connects.on ¥Mth th6 eX[natIOn 9SMng me cau8e to believe that In mat¢n81 rgsrett ac¢ounts'ng records not kept ift respect ofthe Trust 8$ wuir8d by Socb¢n 01 the Act or th& aOunt$ do not ac¢Nd wth those records, or the awunts tyo not CoMY wth th8 8pplicable requimmonts eCce9 fe and content of aco)unts sel out in the CharTb"s IAccounts aTrY Reports) Reg¢Jlatior6 21Y)8 other than any rU¢rMt that the gccounts give 8 Irvo and tsir Is a matter consKlered as part ol an indepernlenlaxaminati¢J) I hav8 m concerns and have ¢ome acrc69 no othèr matters in e4)rHwlw)n wth ts axaminatson to whth attontion should be drawn In this report in orderto enatA& a prcper Unt*tdIng ofthe attnts lo be reached. an 8FP FCA T Instit¢Jt& ol Chartered A¢¢ountsnts in Engl•nd Wal8S Albury Assockgtss Limited 2nd Floor, One Hrtsbs House, H8rrow8n Busin•8s Villago BeSstJoroBh Rtsod Harrow MdI0X HAI 3EX 31 March 2025 PèJe 3
ARYA SAMAJ LONDON STATEMENT OF FINANCIAL ACTivmES FOR THE YEAR ENDED 31 DECEMBER 2024 2024 Total funds 2023 Total nd8 Unrastr¥Xed tund Restricted fvnd Noles INCOME AND ENDOWMENTS FROM Oonabons and legacies 76,162 75,162 67.Ce4 Investrnent Incc4ne 2.738 2,738 Total 77,900 77,900 67,528 EXPENDITURE ON R8isiNJ lund$ Choritsble •¢Yvltle$ M8ftagtsJn$nl 8 AdminknatKin 73,207 n.267 $8,$46 Oth9( Total 71833 73.833 58,$46 NET INCOI 4.067 4067 8.982 RECONCILIATION OF FUND8 Total broughtforward 239M>) 693,620 932,958 923,974 TOTAL FUNDS CARED Ft)RWARD 243,497 693.S26 937,023 932,9 The noles forn part ofthesé rthal statwnents P&3e 4
ARYA SAMAJ LONDON BALANCE SHE 31 DECEMBER 2024 2024 Total fisnds 2023 Total fLmds UnrestrKt&J tund Restri¢Xed fund Nota% FIXED ASSETS Tangible assets 3,018 S932£ 696,644 696,539 CURRENT ASSETS Stod(s Dèbtois Cash al b8nk and in hand 1,243 244.2 1.243 244,290 1.128 241.354 245,633 246.S33 243,048 CREDITORS Amounts falirwJ ¢Yuo wth'n one year 18.0541 {6,0541 ie.8311 NET CURRENT ASSETS 240.479 240A79 236.417 TOTAL ASSETS LESS CURRENT LIABIUTIES 241497 69326 937,023 932,956 NET ASSET8 243,497 693,526 937.023 932.956 FUNDS Unre$lricted fijnth R8stncted nd8 243,497 693,526 239.430 693,526 TOTAL FUNDS 937,023 932,958 The financ1 statements 8pwobd by tho 80or(l ol T11888 authonsJ tr Mu• on 31 M#r¢h 21r25 tY w•re signed on rt$ behaN by.. A L Bh8rdw8j . T8te8 S Suri- Trus188 The notes fom) part of Ihese financial St)ents PJè 5
ARYA SAMAJ LONLV3N NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 ACCOUNTING POLICIES 8osls of pr•parlng th• finanelal Staternènts The financial ststements ol ts ¢hanty, wfiich is a public benèfit entily under FRS 102. have trAen prepared in actcKdance %4rth tha Chan1 SORP IFRS 1021'Aco)unts"ng arky R$pothng by ch8rrtS." Statement ol Rocomm8n(Sad pra£ applicab to chartts pwanny their accounts in acoydanL vAth the Finamal Reporbw Standard applrable in Ihe UK and Republt¢ of IlaThy IFRS 12} leffertNe 1 January 20191.. Financial Reporting Standard 102 The Finan&al Reportng Standard appltsbk in the UK aThJ Republic ol Irelanrf #nd the chare5 Act 2011. The Iinancid statements havè baen prepared under the histonl c05t cM¥entKJn Ineome All income ¢ r•cognised in Slat8m8nt of Financjal the charity has entrtternent to the fund$, it Is prcl)8ble that th• Income wlll [1j and th& ¢an t rn•asw•J rdiably EXpondIre LiabilItS ar• r•cogn¢wl as tryndrture &¥ SOM as tse ¢ a legal or txfistruthe oblKJabon rMMItng thL• charity lo that exFenditure, It Is probable that a transfer of etonorn benefrts wll be requirad w setUem&nt and the ount ol the obligation can bè measured Teli8bty Expenthtyre B accountod for on an accnJa basi$ and has been classified urY8r h&adiThJs that 89greg8te all o)si ro1318d lo rAtegory costs cannot b8 directy ¥¢trbut8d p8rb"¢ulgr hèadings thay have b8•n 8lthated to acti cm a bgsis conW5tl wrth the use ol rasource$. T4nglbl• ftx•d a¥$•ts D$pr•oabon is provid at th• folbw'rKJ •Mual ratos in fJd8Tto wrrt• off each awt over rt8 &ts"matsd useful lifo. Plant & math. Flxttss and fittings Compulèr umertt 20% M rnduar¥ bo19ncfj 15% +Jn reduung baLancè 20% on reducin9 bobnce 8to¢kB Stocks arfj valued at t bMr of ¢ost ar¥J re8ltsaN• vahje. after Ma'r& due all0ne ftr obsolet8 and slow moving Itams. Taxatlon Thè charty Is exemm from tsx on ts charita $¢bl. Fund a¢countlng Unrsstricted fund5 b& us•d In accord8n¢• vilh thtr Chtab ob1xt at thè dwation ol the trust88S. Restricted fujS can only té pafbcullr rstrided pU)seS wthin the ot¥"ects of the ¢hafity. RostrLtions wh8n speafied by (bTh)r ortn fvnds are r813•a fof partiojlar rèstn'ckny purptsses Further explan8on ofthe nature ar wrpw of¥ach ILmd i induded in th& not•s to tre financial ststwnents. Pension costs and oth•r po8t-r•ilr•ment ben•fft• Thè chanty cwates a defined contrbubon pension sd•. coniribu1nS payat4e to ts chartty$ rénsion schem are car9ed lo the Statement ol Finanual ActMbe8 in the p8rK)J to they relata. Paje 6
ARYA SAMAJ LONDON NOTES TO THE FINANCIAL STATEMEKfs- continu•d FOR THE YEAR ENDED 31 DECEMBER 2024 INVESTMENT INCOME 2024 2023 Deposf( account inter¢sl 2,738 TRUSTEES. REMUNERATrON AND BENEFITS Th&rn re no trustees, Mnrab or olher ben8ffts year eDJtyJ 31 Decamter 2024 n¢f for the year ended 31 Decembw 2023. TruJt•g•' •xp•n• TMr• fjr• no trustees, en$¢$ pwd lor the y•w ended 31 D•c•mbe( 2024 for the y•ar ended 31 Oecemtér 2023 COMPARATNes FOR THE STATEMENT OF FINANCIAL ACTIVITrES Ufttcted fvnd R•slnctsd Totsl fijnds INCOME AND ENDOWMENTS FROM Donot#)ns and 8•8 67,084 67.084 Investh)&nt Incorrv 444 Tot1 87.528 87,528 EXPENDITURE ON Charltsbl• actlbryti•• Manag•mnt & fvAlmintstration 58,546 $8.$46 693,526 1693.5261 Tt)tsl 752.072 1693,5281 56.546 NET INcoMeiiEXPENDITURÉ> 1684.5441 693,528 8,982 RECONCILIATION OF FUNDS Totsl fvjnds brought forward 923,974 923,974 TOTAL FUNDS CARRIED FORWARD 239.43) 693,528 932.956 Page 7
AR YA SAM LONDON NOTES ro THE FINANCIAL STATEMENTS- contInd FOR THE YEAR ENDED 31 DECEMBER 2024 TANGIBLE FIXED ASSETS Future5 and blttings Fre¢hob Plant & machirery CcffiputaT equipment Tolals COST At 1 January 2024 Addrtior 693,526 11.862 30.846 739,087 729 729 At 31 Dè¢wb8r 2W24 693A26 11.852 3,573 739,796 DEPRECIATION Al 1 January 2024 Charge for year 9.640 462 30.369 71 2,619 191 42,528 724 At 31 O&wrtber 21r24 10,002 30W 2.810 43.262 NET 8OOK VALUE Al 31 D•e8mb8r 2024 693,526 1.860 763 696,W Al 31 D8£ter 2023 693.526 2.312 476 225 e96,539 STOCKS 2024 2023 8ook5 Stoth* DEBTORS., AMOUNTS FALUNG DUE WITHIN ONE YEAR 2024 2023 P¥opayrn•nts 1.243 1.128 CREDrroRS.. AMOUNTS FALLING OUE WITHIN ONE YEAR 2024 2023 Trad• cradit) Tax8tion aTrJ sodal sUlty Ot{ IxgditO1S 2.934 131 1,989 4,720 131 1,780 6,064 6,e31 Page 8
ARYA SAIW LONDON NOTES TO THE FINANCIAL STATEMENTS- conttnued FOR THE YEAR ENOED 31 DECEMBER 2024 MOVEMENT IN FUNDS Net movernent in funds At 3111W24 At 111r24 UnreSt¢td futm Genaral fund 239.430 4.087 243,497 R•stklet•d fund• Freehold prOrtY 693.526 693,526 TOTAL FUIXJS 932,966 4.067 937,023 Nel mowm¢rt In lurth, irdud&J In •re as follo.. Iornij Resourca$ expended Movement In funds UnMtd¢tsd fvnds General fund 173.8331 4,067 TOTAL FUNDS 77,900 173,8331 4,067 CoMparAtIv for moNwn•nt Sn lund• Net M0Ment In funds At 3111W23 At 111r23 Unr•atrict•d lund8 Gener81 nd 923.974 1684,5441 239,430 R•strlctsd funds Freamold prOty 693.526 893.528 TOTAL FUNDS 923,974 932,9 Cornpafabve net rnovement in fur8. indud•J in the al are a6 t41os Incoming Resour$ expended Movement in funda unrr1¢d fund¥ G8n9ral fund 67.528 1752,0721 1884,5441 R08tr1ctsd lundg Freehojd ProFerty 693,526 893.526 TOTAL FUNDS 67.528 IS8.546 8.982 Paje 9
ARYA SAMAJ LONDON NOTES TO THE FINANCIAL STATEMENTS - ¢ontlnu8d FOR THE YEAR ENDED 31 DECEMBER 2024 MOVEMENT IN FUNDS . continugd A rrent yw 12 months and pi)r ar 12 rY)nths conined Ptson is as fdlohB' Net movement In funds At 31112124 At 111123 Unre•trlctsd fund• Gener81 fund 923.974 1680.4771 243,497 RrICt•d fund• Freohold PrortY 693.526 693,528 TOTAL FUNDS 923,974 13.049 937,023 A current year 12 monlh8 8nd year 12 months combin&J MoVn8nt in lunds. Indud8d In tho abo or& 08 Incomlng r8source8 R•sourc88 eXndj Movement in fu$ Unro•trl¢tsd lund8 G8ner81 fvnd 145,428 1825,9)51 I6,477) Rw4tr1ttsd lund8 Freehobj ProF•rty 893.528 693.526 TOTAL FUNDS 145.428 1132.3791 13,049 10. RELATED PARTY DISCLOSURES Thère wore no r•ld party trsactiOr0 ts th• year eTrJed 31 Otyxmber 2024. P&Je10
INDEPENDENT EKAMIN&YS REPORT TO The TrUSTEES OF ARYA SAIW LONDON Ind•p•nd•nt exam19 rnportto th trust¢¢s otAry S•mal London I r8POrt to th8 ch8nty trust885 on my exw)Inaton of the alrounts of Arya Sn4' Lord (the Truytl for the yo8r 8ndgJ 31 Decmr 2024. R••ponslbllltlM and ba8[8 of report As the Larity trustees of the Trt you are Trsp)lb1o for of the acAxunts In aeeordAnck v•th Ihg reqylrem8nts of th8 Ch8rilies Aet 2011 Cth• Arfl. I r8POrt in r85P8Ct of my eX1rOn of th8 Tr5 )unIS carried out under Se(cn 145 of tho Act and in carTring out my examin8tion I h8vg frJ1kn%4d 811 Dirndion5 gibTn by the Chafty Ccrnrnis$ion uThJ8r S8con 14515Xbl of Ad. Ind•p•nd•nt •xaMIn• lat•m•nt I hav8 ccffipted my exaninab"on. I ¢firM Ihat rK) rnaterial mat•ts ha¥p C ts my attentit kn o)nnèction vlth Ihe •xnin8tt"on glwng me cau88 to boh8 that In Y mat•nal Iesrert actsn11j r•cords not kgpt r•spe¢t of ts TnLst 8$ rwwired by Sbon 130 ofth¥ Ad.. ¢r Ihe 8fxxunts ¢Jo not aeecrfd %th thoya records. th• ac£ounts do ncrt (MY th• 8Oic8t4e r•wts•m•nts tr t7 and c4Jnt•nt of acc4)unt• Igt ¢>rt in Ch8rths IAccounts R•putsl Regulatn5 2Cth olhw than any rnquIreMt thbt th• aUnts wvg a tru• Ind Iwr vw whith rtrJt a matter cor6thred as port of an Inde$teXwIn4tKrt. I havg Trj eefie•rns aThJ hA¥e CO woss no other matter5 in ct)nno("on •xamirthn to attonb'on ¥houkl ba drawn in ¢his rgport in ord•r to •nth8 8 kyopgr untsrntwdino 01th8 act16 to bg rph&J. BA BFP FCA Thè Instit8 ol Ch•rtwod Er1 Wa Albury AssofJAt88 Umtsj 2Th1 Floor, Or Hobb8 H¢)we. Harrowan Busin88s Wlla Be$sborowh Rood Harrow Mhldwx HA1 3EX 37 Marc 2025 Prya3