2021-12-31-accounts

Contents		Page
Trustees Report		1-22
Auditors Report .		23-26
Statement ofFinancial	Activities .	27
Balance Sheet
Statement ofCash Flows.		29
Notes to the Financial	Statements	30-37

Charity Name:	Charity Name:		Brahma Kumaris World	Brahma Kumaris World	Spiritual University	(UK)
Charity Numbers:			269971 —England		and Wales
			SC040512 —Scotland
Trustees:			Mahesh Patel
			Ratan Thadani
			Sanjay Tulsidas
			Govind Vaswani
			Girish Wadhwani
Secretary:			Kim Lewis
Registered	aud Administrative	Office:	Global Co-operation	House
			65-69Pound Lane
			London NW10 2HH
Banker:			HSBC Bank Plc
			584 High Road, Wembley
			Middlesex HAO 2DB
Legal Advisers:			Anthony Collins Solicitors LLP
			134Edmund Street
			Birmingham B32ES
			VWV Solicitors
			Second Floor, 3 Brindley Place
			Birmingham B12JB
Auditor:			Statutory Auditors LLP
			Avar Suites, Building	3,North London Business Park
			Oakleigh Road South
			London Nl 1 1GN

Course Title	Course Title	England &Wales	Scotland
Raja Yoga		4,625	59
Positive Thinking		1,620
SelfEsteem		1,024
Stress-Free	Living	1,134
Overcoming	Anger	614
Total		9,017

						Restricted	Unrestricted	Total	Total
						Funds	Funds	Funds	Funds
					Note	2021	2021	2021	2020
INCOMNG RESOURCES
Voluntary Income
Donations						1,930,340	1,929,046	3,859,386	2,929,623
Legacies							81,555	81,555	132,774
Taxrefunds on Gift Aid		Donations				81,642	244,727	326,369	443,916
Activities to Generate	funds
Investment Income							76,699	76,699	87,501
Other Income							617,916	617,916
Net Incoming resources			available	for charitable		2,011,982	2,949,943	4,961,925	3,593,814
Application
Charitable Activities	by	objective:
Regular Discourses							('912,593)	(912,593)	(800,821)
Lectures &Seminars							(648,957)	(648,957)	(569,473)
Religious FestivaI &Special Events							(223,077)	(223,077)	(195,756)
Retreats									(25,366)
							(1,784,627)	(1,784,627)	(1,591,416)
Governance costs							(275,632)	(275,632)	(86,016)
Total resources expended							(2,060,259)	(7,060,259)	(1,677,437)
Transfers						( 1,841,198)	1,841,198
(Deficit) / Surplus in	the		year			170,784	2,730,882	2,901,666	1,916,382
Income and expenditure		brought		forward		410,239	18,781,864	19,192,103	17,275,721
Funds carried forward						581,023	21,512,746	22,093,769	19,192,103
Revaluation reserve							1,161,382	1,161,382	1,161,382
Accumulated fund carried forward						581,023	22,674,128	23,255,151	20,353,485

		Note	2021	2020
Fixed Assets
Tangible assets		4	17913683	162D2,780
Current Assets
Debtors			110,269	109,870
Cash at bank	and in hand		5,231,199	4,040,835
			5 341468	4 1507DS
Net Current	Assets		5 341468	4.150705
Total Assets	Less Current Liabilities		23 255 151	20,353,485
Represented	by:
Accumulated	Funds
Unrestricted	funds		22,674,128	19,943,246
Restricted funds			581,023	410,239
Total Funds		6	23 255,151	20 353.485

					Notes	2021		2020
Cash flows from	operating	activities
Net cash provided	by operating		activities				2,866,538		2,282,242
Cash flows from	investing	activities
Investment income						76,699		87,501
Purchase offixed assets						(2.568,300)		(3,786,736)
Sale offixed assets						815,427		190,673
Net cash used in	investing	activities					(1,Ci7Cii174)		(3,508i5(i2)
Changes in cash	and cash	equivalents		in the year			1,190,364		('1.226,320)
Cash and cash equivalents		at	beginning	ofthe year			4,040,835		5,267,155
Cash and cash equivalents		at	the end ofthe year				5,231,199		4,040,835

Regular Religious Discourses	45%
Lectures, Seminars &Courses	32%
Religious Festivals &Special Events	— 11%
Governance	12%

Freehold properties	2.5%on cost
Leasehold properties	over period oflease
Furniture fittings and equipment	10%on cost
Computers	33.33%on cost
Motor vehicles	20%on cost

	Regular	Lectures &	Religious Festival	&	Retreats	Governance	Total	Total
Charitable Activity	Discourses	Seminars	Special Events
							2021	2020
Rent Rates &Water	182,581	129,834		44,630		48,688	405,733	375,253
Electricity, fuel and gas	85,759	60,984		20,963		22,869	190,575	171,356
Insurance	39,477	28,073		9,650		10,527	87,727	94,735
Telephone &Fax	11,836	8,417		2,893		3,156	26,302	33,364
Printing &Stationery	3,615	2,571		884		964	8,034	16,269
Miscellaneous								(16)
Motor &.Travel	42,447	30,185		10,376		11,319	94,327	76,875
Tfalil illg						1,374	1,374	179
Repairs &Maintenance	153,358	109,055		37,488		40,896	340,797	210,040
Hire ofEquipment	12,069	8,583		2,950		3,219	26,821	18,738
Kitchen &Catering	33,611	23,901		8,216		8,963	74,691	54,736
Garden expenses	1,227	873		300		327	2,727	4,027
ITCosts	47,752	33,957		11,673		12,734	106,116	98,697
Advertising / Promotion	1,912	1,360		467		510	4,249	8,972
Legal &Professional						21,814	21,814	54,599
Audit						6,000	6,000	6,000
Bank Charges						3,086	3,086	2,358
(Profit)/Loss on disposal								(190,673)
Depreciation	296,949	211,164		72,587		79,186	659,886	641,923
	912,593	648,957	223,077			275,632	2,060,259	1,677,432

	Freehold	Leasehold	Furniture	Computer	Motor	Total
	Properties	Property	Fittings &		vehicle
			Equipment
Cost:
At 1 January 2021	14,861,542	11,155,965	1,645,366	382,363	158,064	28,203,300
Additions during the year		2,427,303	140,997			2,568,300
Disposals in the year	(346,466)					(346,466)
At 31December 2021	14515076	13583 268	1 786 363	382363	158064	30425 134
Depreciation:
At 1 January 2021	8,031,587	1,990,076	1,461,749	374,591	142,517	12,000,520
Charge for the year	361,845	237,916	47,821	5,498	6,806	659,886
Disposals in the year	(148,955)					(148,955)
At 31 December 2021	8,244,477	2,227,992	1,509,570	380,089	149,323	12,511,451
Net book value:
At 31 December 2021	6270,599	11355276	276 793	2274	8 741	17913683
At 31December 2020	6 829,955	9 165 889	183617	7 772	15547	16202 780

5.Debtors
		2021	2020
Other debtors		399
Prepayments	and accrued income	109,870	109,870
		110,269	109,870

6.General	Fu	nd
				Restricted	Unrestricted	Total	Total
				Funds	Funds	Funds	Funds
				2021	2021	2021	2020
Balances brought		forward	at start ofthe year	410,239	18,781,864	19,192,103	17,275,721
Net (outgoing)/incoming			resources for the year	2,011,982	889,684	2,901,666	1,916,382
Balances carried		forward	at end ofthe year	2,422,221	19,671,548	22,093,769	19,192,103
Transfers				(1,841,198)	1,841,198
Revaluation	reserves				1,161,382	1,161,382	1,161,382
Accumulated	funds carried forward			581,023	22,674,128	23,255,151	20,353,485

			Balance at	Movements	Movements	in	2021	Balance at
			1.1.21					31.12.21
				Incoming	Outgoing		Trans fers
Restricted	funds
Global Retreat Centre plumbing			410+39	2,011,982			(1,841,198)	581,023
and refurbishment		project
Total Funds			410439	2,011,982			(1,841,198)	581,023

						2021				2020
				Restricted		Unrestricted	Total		Restricted	Unrestricted	Total
										E
Tangible fixed assets						17,913,683	17,913,683			16,202,780	16,202,780
Net current	assets				2,422,221	2,919,247	5,341,468		410,239	3,740,466	4,150,705
Net assets					2,422,221	20,832,930	23,255,	151	410,239	19,943,246	20,353,485
(c) Detailed comp aratives			for the statement			offinancial activities
								Restricted		Unrestricted	Total
									Funds	Funds	Funds
									2020	2020	2020
INCOMING RESOURCES
Voluntary	Income
Donations									1,272,327	1,657,296	2,929,623
Legacies										132,774	132,774
Tax refunds	on Gift Aid Donations								247,749	196,167	443,916
Activities	to Generate	funds
Investment	Income									62,959	62,959
Other Incoming resources										24,542	24,542
Net Incoming resources			available for charitable						1,520,076	2,073,738	3,593,814
Application
Charitable	Activities	by	objective:
Regular Discourses										(800,821)	(800,821)
Lectures &Seminars										(569,473)	(569,473)
Religious Festival &Special				Events						(195,756)	(195,756)
Retreats										(25,366)	(25,366)
Donations	to further specific			projects
										(1,591,416)	(1,591,416)
Governance	costs									(86,016)	(86,016)
Total resources expended										('1,677,432)	(1.677,432)
Trans fers									(2,490.140)	2,490,140
(Deficit) /	Surplus in	the	year						(970,064)	2,886,446	1,916,382
Income and	expenditure	brought			forward				1,380,303	15,895,418	17,275,721
Funds carried forward									410,239	18,781,864	19,192,103
Revaluation	reserve									1,161,382	1,161,382
Accumulated fund carried				forward					410,239	19,943,246	20,353,485

At 31December 2021 the charity had total co leases as follows:	mmitments under non-cancellable operating	mmitments under non-cancellable operating
	Land 4 Buildings
	2021	2020
Expiry date:
Within one year	260,164	259,498
Between two and five years	581,590	675,176
In over five years	644,732	937,360

						2021	2020
Net income/(expenditure)			for the reporting		period	2,901,666	1,916,382
Depreciation charges						659,886	641,923
Investment income						(76,699)	(87,501)
Profit Rom sale of	assets					(617,916)	('190,673)
Decrease/(increase)		in debtors				(399)	2,111
Net cash provided	by	operating		activities		2,866,538	2,282/42

		As at 01.01.21	Cash flows	As at31.12.21
Cash	at bank and in hand	4,040,835	1,190,364	5,231,199
Total	cash and cash equivalents	4,040,835	1,190,364	5,231,199