BRAHMA KUMARIS
WORLD SPIRITUAL UNIVERSITY IUKI
Annual Report
YEAR ENDED 31 DECEMBER 2023
Charity Nos. 269971 England and Wales'SC040512 Scotland

Brahma Kumaris World Spiritual University (UK)
(Charity Nos. 269971 England and Wales; SC040512 Scotland)
Financial Statements
Year ended 31 December 2023
Contents
Page
Trustees Report .
1-26
Auditors Report .
27-30
Statctncnt of Financial Activities
31
Balance Sheet .
32
Statement of Cash Flows.......
33
Noles to the Financial Statements .
34-41

BRAHMA KUMA￿5 WORLD SpIRtfUAL UNIVERStrY (UK)
YE 3111212023
Report of the Trustees for the year ended 31 December 2023
The trustees present their report along w'ith the audited financial statements of the charity for
the )'ear ended 31 December 2023. The financial statements have been prepared based on the
accounting policies sel out in note I to the financial statements and comply with th¢ charity's
Irnst d¢¢d, the Charities Act, and Accounting and Reporting by Chartties.. Statement of
Recotntnended Practice applicable lo charities preparing their accounts in accordance M'ith the
Financial Reporting Standard applicable in the UK and Republic of Ireland (Charities SORP
FRS 102) (eff¢ctiTre l January 2019).
Legal and Administrative Information
Charity Name:
Brahma Kumaris World Spiritual University (UK)
Charity Numbers:
269971
SC040512
England and Wales
Scotland
Trustees:
Mahesh Patel
Ratan Thadani
Sanjay Tulsidas
Goi'ind Vaswani - resigned 4 March 2024
Girish Wadhwani
S¢¢retary:
Kim Lewis
Registered and Administralive Offiee:
Global Co-operation House
65-69 PoLU]d Lane
London NWIO 2HH
Banker:
HSBC Bank PIC
584 High Road, Wembley
Middlesex HAO 2DB
Lcgal Advisers:
Anthony Collins Solicitors LLP
134 Edmund Street
Birn]ingham B3 2ES
VWV Solicitors
Second Floor, 3 Brindley Plac¢
Binningharn B12JB
Auditor:
Kingsley Brackn]ann Partnership
64 Woodcock Hill, Kenton, Harrow
Middlesex
HA3 OJF

BRAHMA KUMARIS WORLD SpIRfruAL U,NIVERSITY (UK)
YE 3111212023
TRUSTEES REPORT Icontlnued)
Structure. Governance and Management
Trustees and organisational structure
The trustees who held office during the financial year and at the dale of this report are set out
onpage l.
The trust deed allows for up to I I trust¢¢s to be appointed. Trustees serN'e until they resign.
New trustees are nominated and if suitable appointed b>. members of the board of trustees,
taking into account the necessary skills they contribute to the charity's management and
developrnent. When new trust¢¢s are appointed they are given an introduction to the work of
the trust and provided w'ith the infonnation they need to fulfil their roles. This includes
infonnation about the role of trustees, charity law, and a number of publications from the
Charity Commission including guidance on the advancement of religion for public benefit.
The trustees take responsibilily for Monitoring Ihe trust's activities, consisting of12 operational
units that meet regularly. Each operational unit takes responsibility io adher¢ to the policies
and budgets, as set out by the Trustees Board, and report back all relevant decisions and
variances. Each operalional unit consists of at least two trustees. and includes k¢y rnanag¢m¢nt
rnembers in order to ensure sound governance: allowing due consideration of the volunteer's
ability, personal competence, specialised knowledge and desire to s¢rve.
Th¢ trust has its headquarters in North West London and representatives in many cities and
towis throughout the UK.
Risk Management
All stgnificant activities undertaken are subject to a risk review as part of the initial project
&ssessment and implementalion. Major risks are identified and ranked in temis of their potential
impact and likelihood.
Major risks for this purpose are those that may have a significant effect on:
Governance and management, including organisational, decision making and procedures
Operational perfonnance, including risks to our volunte¢rs
Financial management, including systems and monetary
Environment and external factors, including public perception
Compliance. including law and regulation
The trustees review these risks on an ongoing basis and satisfy themselves that adequate
system5 and procedures are in place to manage the risks identified. X¥'here appropriate, risks
ar¢ covered by insurance. The following framework is central to ensuring adequate risk
&ssurance.'

BRAHMA KuNqARIS WORLD SpIRrtUAL uNI%￿R5[[y {UK)
YE 3111212023
TRUSTEES REPORT {ContAnued)
Monitoring of major risks and developrneni of action plans
Embedding risk identification and assessment ￿'ithin operaiing procedures
A clear structure of delegated authority and control
Review of key systems and procedures
Maintaining adequate free reserves in line with set policies
Regular meetings b), various units with direct trustees involvement
Engagement of professional advisors where necessary
Relevant insuran¢¢ covers in place
Appropriate Disclosure and Barring Service checks for volunteers who Work with
children or other Nwlnerable adults within the community
In assessing risk, the trustees r¢cognise that sorne areas of the charity s work require the
acceptance and managemeni of risk if key objeciiTres are to be achiei'ed.
Objects and Activities
Brahma Kumaris (UK) is a non-governmental, non-political, religious organisation that was
established in 1975. The charity ￿'aS constituted under a trust deed, dated 18 July 1975, with
various amendments.
It is registered as a charity with:
The Charity Commission - Registered Charity Number 269971 in Fngland and Wales
(E&W).
The Office of the Scottish Charity Regulator - Registered Charity Number SC040512
in Scotland (S).
The charity's objects are:
To promote the advancement of the Hindu Religion and other religions of the
world.
2. To promote the advancernent of education by. educational courses, programmes and
projects and siudies of and research in the field of Hindu Religious Philosophy 2nd
Yoga (i'arious techniques of concentration as defined and discussed in the Hindu
Scriptures) and to make kno￿￿ the results of such studies and research.
3. To relieve poverty., mental and physical sickness and distress.
4. To promote the mental, spiritual or moral improvement of the community.
The charity delivers these objectives through the following core activities..

BRAHNIA KuMARiS WORLD SPIRITUAL UNIVERSITY (UK)
YE 3111212023
TRUSTEES REPORT (Continued)
Regular religious discourses.
Celebrating religious festivals
including the Founder's Memorial Day, Maha Shiv
Ratri. Holi, Janrnashtamt, Navratri, Raksha Bandhan, Diwali, Easter and Christmas.
Cours¢s
including Raja Yoga Meditation, Positive Thinking in a Nutshell, Relax
More-slress Less, Boosting Self Esteem and Goodbye to Anger.
Retreats - including one-day and residential retreats.
Lectures, seminars, workshops and other events on how the principles and practice of
Raja Yoga can help us in our daily lives.
Community outreach, such as exhibitions. fairs and festivals, interfaith events and
onneciions, youth work. w'omen's and men's groups: and activities geared to specific
communities, e.g. business, healthcare, and people of diverse nationalities and cultures.
Publie Benefit
The charit). constitutes a public benefit entity as defined by FRSI 02. The board of trustees has
given regard to the legislative and rcgulatory. requir¢ment for disclosing how. the Charity's
objectives have provided benefit to the public. This report outlin¢s how th¢ vartous a¢tiN'ities
in the year have benefitted the public, either directly or indirectly.
Serving the Community - Activities, Achievements and Performance
We deliN'er our charitable objectives all around the UK solely through volunteers. We invite
members of the public to participaie in our activities in person (where possible) and online,
Using the internet, printed materia15, social media, local netw'orking. radio: film, television and
advertising, as well as providing regular, appropriate communications to those who subscribe
to our mailing lists. All our activities are free of charge and open to all members of the
community.
Religious Discourses
Moming religious discourses take place eN'ery day of the )'ear in location5 around the UK.
Increasingyl￿. these are in person but some are still offered online. These daily discourses aid
deeper understanding and assimilation of the principles and practice of Raja Yoga for both
regular and new students. We continued to offer additional sessions for newcomers and those
unable to attend the early morning discourses, as well more interaclive Classes on the daily
religious discourses in house and online. Average daily connections.. 1,417 - E&W; 18 - S.
Our Courses
The Raja Yoga meditation course, our core curriculum, explores how, we can tap into our inner
goodness, deN'elop a loving relationship ￿'1th God and so respond better to life's Lhallenges and
opportunities. This was offered both online and in person- in different forniat5 to meet people s
varving needs. Students are given the Choice of ati¢nding once weekly. every day for a week

BL4HMA KUMARIS WORLD SpIRrruAL UNIVERsrrY (UK)
YE 3111212023
TRUSTEES REPORT (Continued)
or ov¢r a weekend. There was also the option for on demand E-learning.. the Raja Yoga
Meditation course is on our UK website and YouTube channel and in 2023 Inner Space
Cambridge launched a new online Raja Yoga meditation course on their website.
We also offered a number of life skills courses based on the teachings and practice of Raja
Yoga. These explore how to lap into our inner goodness. develop a loving relationship ￿7th
God and so respond better to life's challenges and opportunities. They include.. Positive
Thinking in a Nulshell. RelLLr Mure. SireJJ Less. Buoslip7g SelfEsleem and Goodbye to Anger.
Courses w¢r¢ giv¢n in several languages. including English, Bengali, Gujarati, Hindi,
PortugJuese, Japanese, Spanish and Tamil. The following table gives the figures for people
attending our courses organised and delivered by our volunleers across the UK in 2023.
Courses 2023
Raja Yoga Meditation
Lifc Skills Courses based on Raja Yoga
Total
England & Wales
2,209
1.338
Scotland
14
122
3,547
136
Some feedback from students of the Raja Yoga Meditation course in 2023..
"li is absolutely whai I need. Lookingfonvard io the next sessionl"
"I really enjoyed and benefiiedfrom this beginners, course. I would like io regislerfor rhe
Inlermediale course.
"Jcan't recommend ihefree 7-day course enoughll It really changed Tny life and helped me
lo improve my relalionship with myselfand with God. '
Events
England & Wales
Seotl8nd
Talks. Lectures. Seminars. Workshops
47.835
909
Religious & Spiritual Celebrations
914
Special Events
9,354
1.659
Total
58,103
2J68

BRAHNIA KUMARIS WORLD SpIRtTUAL UNIVEESITY (UK)
YE 3111212023
TRUSTEES REPORT Icontlnued)
Talks, Leetures, Seminars & Workshops
A ￿]de range of talks, seminars and workshops w¢r¢ offered, ￿'1th speakers from around the
UK and, increasingl),, from around the world. sharing their personal insights and tips, based on
their OMI experience of studying and prnctlsing Raja Yoga. These were offered in different
locations and on a range of plaiforn]s all year round.
Creale a Calm Life in a Cray World- A
Meditalion Maslercloss at the Trades
Hall, Glasgojv in July with Sister
Maureen, Progrdrnme Director of Brahma
Kumaris UK, and Ash Patel w&$ attended
by 50 people.
Talks. lectures, seminars and workshops offered by Inner Space Covent Garden reached
9.574 attenderslconne¢iions. Events in community venues reached a further 2,747
people. In 2023 three new community N'enues N&'ere used for Inner Space talks and
events.. Om Nom in Islington, Essex Church in Notting Hill and the s￿'15s Church in
Covent Garden.
Sister Jawiini gave a talk and meditation on Positive Change in Healih, Wealth and
Happiness at Tooting Leisure Centre, South London in July was attended by 91 people.
WAND.S_,Uagical Toolsfor Self-Empowermenl, a weekly Tuesday morning online talk
and discussion, organised by Global Co-operation House for both the public and regular
students. had 7,683 connections.
"I can'f rhankyou enoughfor WANDS. li has helped Tne so, so much ihisyear. I li.¥ten
weekly and somelimes more than Ihail The ¢alkf always h(we s(pmeihing lo guide me
at difficuli limes.
"l allended the self-esfeem workShopyesterd￿. A wonderful workshop indeed. '

BRAHMA KU.￿A￿s WORLD SpiRITbAL uN￿￿R5[[y (UK)
YE 3111212023
TRUSTEES REPORT (Continued)
Religious & Spiritual Celebratlons
We organised special events and aclivities to mark a variety of religious festivals throughout
the year. These included some of the major Hindu festivals, Christmas, etc., on the
understanding that, irrespective of faith and culture, we are one human family, all children of
one God.
The Founder's Memorial Da).. In the month of January we commemorated the
passing of Brahma Baba, th¢ Founder of the Brahma Kumaris on 18th Januarv 1969.
Extra time was dedicated to meditation and refl¢clion throughout the month and we
oftered special events for the public and our regular students.
Shiv Ratri (The Night of Shiiwa) celebratcs th¢ time when the Supreme Being ('Shiva'
the Benefactor) incamates in the physical ￿'Orld in order to empower and uplift human
souls - ￿,hen darkness is replaced by the of a new day.
o Maha Shiv Ratri at Hannony House, Leicester was attended by 705 people over
two days in February. The recording has attracted over 600 connections.
Holi, the Hindu Festival of Colours, is an exuberant celebration of the beginning of
spring, the triumph of good over ¢vil and universal brotherhood. The colours of Holi
symbolise the soul being "¢olour¢d' by God's company, having let go of the negativity
of the past.
Raksha Bandhan (The Bond of Protection) is traditionally celebrated every August by
Hindus all around the world. The festival is a beautiful, silent ceremony reminding us
of the purification and proteclion experienced through a loving connection with God.
Rakhis (red threads) are tied on each one s WTiSt: s)Tnbolising the link of love between
the soul and God.
At the Hindu Temple in Edinburgh, rakhis were tied on the Lord Provost of
Edinburgh. the Deputy Lord Provost and chief officers of the A￿ned For¢¢s, the
Royal NaNy and the Royal Air Force, Ihe Police and 180 others by a
representative of the Brahrna Kumaris, assisted by sisters from the templ¢.
At Global Co-operation House, a total of 2,631 rakhis were tied during 10
Raksha Bandhan cer¢moni¢s and on an individual basis throughout the month.
Our sisters also went out to tie rakhi5 at the Indian High Commission, The
House of Lords, Westminster City Council Town Hall, as well as local ottices.
care homes and other places in the community.

BRAHMA KUMA￿5 WORLD SpiRITLAL UN[vE￿[[y (UK)
YE 3111212023
TRUSTEES REPORT (Continued)
Raksha Bondhan al Ihe Howe ofLord
wirh Defence Mtnisler Baroness Goldie,
Barones3 Verma, rhe Lord Speaker and
over 40 officers from all ihe armed
forces received iheir rakhis.
Janmashtami in August is a joyful celebration of the birthday of Lord Krishn4 the
most lovable child deity, the epitorne of purity, innocence, playfulness and love,
celebrated with special events and garba dances.
Diwali. the F¢stival of Lights in November, signiftes the New Year and the coming
of light to dispel the darkness. All around the UK Brahma Kumaris arranged Diwali
celebration5 for students and the public and contributed to many other celebrations
organised by others.
Sisters from Global Co-operation House were inN'ited to join special Diwali
celebrations al l O DoNNTring St and the Indian High Commission's celebrations
at Central Hall, Westminst¢r.
Oth¢r Hindu festiv#l$ #nd religious obs¢rvan¢¢$ marked iniluded Bhai Dooj.
Dussehr& Guru Purnima, Navratri, Ram Navami, Purushottam Maas, Satnarayan
Puja and Shrnad.
Festivals of other failhs were also celebrated. Our aim is always to share and
encourage a simpler, spiritual perspective on these festivals. For example,
Christma5 15 a time for generosity and gratitude, for accepting and sharing the gifts
of the virtues and strengths received from God. We celebrated with candlelight
meditations. Christmas parties and cultural perfomiances. Chinese New Year - the
Year of the Rabbit - was also celebrated at Global Co-operation House.
The Real Message of Christmas - A Mt4sical Mediialive Journey created and
perfornied al the Global Retreat Centre was attended by 126 people.
Spe¢i21 Ev¢nts
Some highlights from 2023:
UN International Women's Day (IWD)
Brahma Kumaris UK organised a number of events celebrating UN International Women's
Day in several places around the UK in March. There were events in Loughborough and Sutton

BRAHNIA KUMARIS WORLD SPIRITUAL UNtVEisrrY {UK)
YE 3111212023
TRUSTEES REPORT (Continued)
Coldfield. Global Co-operation House offered two online events - one in English Embracing
Equityfrom the Inside Oui and anoth¢r in Hindi International Women's Day & Holi and further
event in person Women Online.
Harn]on}' House, Leicester celebrated IWD with a special multicultural,
multifaith event with politicians, local leaders and dignitaries in collaboration
with Mr Resham Singh Sandhu, Chainnan of the Sikh Welfare & Culturnl
Society,
Sister Maureen and headmaster Andrew Pettit, who spoke on the
theme Womep7 as Creaiors ofPeace and Harmony. attended by 120 people.
UN International Day of Yoga
We marked the UN International Day of Yoga (IDY) in June ￿1th events offering an
understanding and experience of yoga of the mind - meditation.
Inner Space Wembley's hybrid event to mark IDY Respecting Mind, Body and Soul,
attracted 232 people.
Brahma Kumaris students from Global Co-operation House were invited to take part in
the Indian High Commission's flagship IDY event in London's Trafalgar Square.
Mukesh Pancholi of Manchester Inner Space was invited to speak about Raja Yoga
meditation at the Gita Bhavan Hindu Temple, Manchester, attended by 40 people.
A representative of Brahma Kumaris from South London gave a tslk in Hindi on Raja
Yoga follow'ed by a guided meditation at Patidar Samaj Hall in Tooling Broadway,
attended by 75 people.
Brahma Kumarts UK teamed up H'iih the
Museum of London and Maison
Mangrov'e fo mark lDYM'iih Wellbeing al
the Docks ai ihe Museum of Lop7don
Docklands. Sister Jaymini spoke abot41
Raja Yoga Medifalion- Wellbeingfor the
Alind and guided mediialions and other
aciivi¢ies were offered all day. Attended
by 150people.
Black Hi5ttsry Montb
Untying the Knots ihat Bind was a special event at Global Co-operation House, honouring
Black History Month in the UK. Hosted by the Embracing Op7enes5 Initiatii'e, the speakers

BRAHMA KLMA￿s WORLD SpIRrruAL UNtVERSITY (UK)
YE 31112/2023
TRUSTEES REPORT (Continued)
ere Mb¢ke Waseme, John Mcconnel and Pearl Jordan with creative ￿'OrkshopS run by
Shanlanu Mandal. Pearl Smith and Ella Matheson. Attended by 65 people.
Lecture Tour by BK Surya
Visiling from our spiritual headquarters in Mount Abu. Indt4 BK Surya gave public
talks around the theme of finding spiritual solutions to life's challenges, in N'arious UK
to￿Tr$ and cities in Septemberloctober: Global Co-operalion House, Global Retreat
Centre. Birniingham Univ¢rsity, Harnlony House, Leicester, Manchester Sale Rugby
Club. Lighthous¢ R¢tr¢at C¢ntre Worthing, Inner Space Covent Garden, The Radisson
Hotel. Heathrow and The Nehru Centre, London. Well over 1.000 people attended
events in person, with more joining online.
Brahma Kumaris, contribution to events run by other organisations
Several representative5 of Brahma Kumaris attended Creating World Peace and
Sustainability in ihe P051 COVID-19 andposl Ukraine Conflici Era at Portcullis House,
Houses of Parliament. London in May. organised by the Magna Carta World Peace &
Sustainability Foundation. Sister Maureen was invited to speak at the conference.
Brahma Kumaris UK was invited to be part of
Celebraling Brilish-Hindu Conlributions at
the BAPS Shri Swaminarayan Ten]ple, London
in May. Bringing together over 110 Hindu
temples, communities and associattons from
around the UK the event was attended by over
1,600 guests.
Bralm]a Kumaris UK have been working for many years now with the Mayor of
London's office and the Di￿all in London Committee {made up of 14 Hindu
organisations} and broadcast media to create Diwali on Trafalgar Square, a celebration
of the Festival of Lights. Sister Jaymini held the whole crowd in Pausefor Peace- two
minutes of quiet reflection - from the stage. Brahrna Kumaris had one rnarquee offering
a Glimpse ofthe Goddesses and another with a running programme Yoga & Meditalion
experiences and contributed to the Culture Zone and Healthy Living Zone. We also
provided food packages for 500+ volunteers helping at the event. An estimated 30,000
people attended.
io

BRAHNIA KUMA￿5 WORLD SPIRITUAL UNJVERSITY (UK}
YE 3111212023
TRUSTEES REPORT (Continued)
Spiritual retreats
We offered r¢sidential and day retreats and special group gatherings for members of the public,
invited guests and BK students in several locations in person as well as online. These events
offered participants th¢ chance to reflect on their own spirituality and r¢fr¢sh their inner core
values, through the understanding and experience of Raja Yoga. (5,431- E&W).
The Global Retreat Centre
The Global Retreat Centre has been offering meditation and self-development Courses. sessions
and retreats along with festivals and other events - all free as a service to the community -
since it opened in 1993. It serves people across Oxfordshire and from all continents. faiths and
backgrounds. A beacon of hope and a place of peace for young and old, it has ￿elcomed many
Professional group5 including leaders, educationalists. social workers, prison staff. health
workers, from the local area and from around the world. In 2023 attendance for retreats.
courses, talks, meditation sessions. community events, religious discourses. sustenance events,
and more offered by the Global Retreat Centre totalled just under 30,000.
Some feedback on the Global Retreat Centre..
"There is such apeaceful. calm, unhurried vibe here. l alwaysfeel more connected to myself
and others afier my visil. The leachings are so honesl andfull oflove. Il's my happyplace.
"Life changing meditalion cour&e over 4 Wednesdays in At4gus1 '23. Cannot recommend ihis
enoughfor beginners or experienced medi¢afors.
"The meditation at the global retreal 13 really deep, the mos¢ amazing experience I have
had. '
"Such a beauiifulplace lo be. Once you go you don'¢ wanl to leave.
Retreats ￿'ere also held in other locations, including Birmingham, Brighton, Cambridge,
London, Skipton and WorthiThg.
A total of 1,433 people attended in person retreats at the Lighthouse Retreat Centre in
Worthing.
Cambridge Inner Space offered a variety of spiritual retreats for the publi¢ and for new
and more experienced Raja Yoga students, both in person and online, attended by a
total 3.523 people over the year.
In April 2023, a BK sustenance retreat was held at the Beamsley Project near Skipton
attended by l 8 regular students frorn around the UK.
li

BRAHMA KUMARIS WORLD SptRrruAL UNtVERsrrY (UK)
YE 3111212023
TRUSTEES REPORT Icontlnued)
A 5peciaI report on the re-opening of the Global Retreat Centre follow5.
THE GLOBAL RETREAT CENTRE: OFFICIAL RE-OPENING
The Global Retreat Centre in Nuneham
Court¢nay, Oxfordshire, celebrated ils
reopening on 23rd July. after being closed
for five years for essential renovation. Over
1,750 p¢ople attended the event Feeling
Peace
The Meditation Experience and
3.500 watched it live online.
- Visitors came early to explore the beautiful
gardens and stat¢ rooms and experience the
peaceful atmosphere and the infomial
meditation activities in the grounds
all
offering a taster of the meditation that is
studied, practlsed and taught there. There
were also sltar and violin perfonnances and
tea and snacks for all.
Senior meditation teachers of the Brahma
Kumaris from around the world were
present:
Mohini
Didi,
Additional
AdminislTative
Head,
Sudesh Didi,
European Director, Brother Brij Mohan.
Additional Secretary-General of the Brahma
Kumaris from our spiritual headquarters in
India and Sister Jayanti, Additional
AdministTative Head Worldwide and CEO
of Brahma Kumaris UK. Each one spoke
about a different aspeci of peace and how
meditation and a spiritual awareness is
essential for our wellbeing. The sharings
were interwoven theatrical and dance
perfomiances and live music.
12

BRAHMA KUMARIS WORLD SPIRITUAL UNIVERsrrY (UK)
YE 3111212023
TRUSTEES REPORT (Continued)
Several special guests spoke from th¢ stag¢ of their own experience:
"People 's welcoming smile.f here encap.fula¢e peace - Ihey seiile our emotio￿ down and
help be more accepling lowards others.
Baroness (DT} Sandip V¢nna
"During ihis time through the pandemic, everything was about wellbeing,fitness. moving-
being more caring. conne¢iing, sharing, and lookip7g ouifor each oiher. And thai s one ofihe
benefits ofthis retreal. Rewarding on many levels, refreshing. Re-energising and
re-powering, deep relarafion andpeace.
Councillor Mark Lygo. Sheriff of Oxford
"On behalfofihe High Commission of India,
I congraiulate yotsfor this grandopening and
for making ihe cenlre a¥'ailable fo all of us...
A chap7ce io lake a breakfrom our computer
and mobile Screens and away from ihe
confines of our offices to find ourselves. lo
(Ind inner pgace and ¢runguillity.
Sarvjeet Soodan, Indian High Commission.
London.
l owe a greai deal io the Brahma Kumaris and am so grateful io themfor iheir conlribu¢ion
to ihe world.
Rev Dr Marcus Braybrooke, fornier Vicar of MaTSh & Toot Baldon and Nuneham Courtenay
After leading the audience in a guided medilation, Stster Jayanti ended by saj'ing..
' FF'g Ii'ould like Jou ¢0 carr), uii'aj. IhL' pL'uce rhai J'ou hai'L']èli
moments orperhaps longer ihan thal -, so thafyou can be inslrumenlsforpeace wherever
you may be, and ihatpeace hecomes availableforyou at any momenl you choose.
S3J]jay Tulsidas, Trustee of Brahma Kumaris
UK, warmly thanked the speakers,
perfomers and the audience for being an
important part of the day's celebration. He
described The Global Retreat Centre as 'the
jewel in the crowi]' of the charity's service
and thanked all the Tr'olunteers of the Brahma
Kumaris for the hard work, creativity and co-
operation thai went into making it such a
suec¢ss.
13

BRAHMA KuMARts WORLD SpiRrfuAL UNIVERSITY (UK)
YE 3111212023
TRUSTEES REPORT Icontlnued)
Among many messages of appreciation were these three:
"J canfind no words to describe how truly magical ihe day was atyour beaufifvl and
peacefyl Oxford retreal...
"The love and devotion isfeli in every liiile ihing ai ihe Global Relreai Cenlre
"This is a differenl world This is way beyond whai I had expectedl"
In addition to th¢ public Re-opening Event described above, a special gathering for regular
Brahma Kumaris students the day before was attended b). 1,500 people, with an additional
onlin¢ audience of 3,000 conneclions.
Media Coverage
The re-opening event was covered by the following news outl¢ts'.
BBC Radio Oxford 23 Jul
i-Global News Pre-event- 18 Jul
i-Global News Posl event: 26 Jul
arat Samachar 29 Jul
Asian Voice 29 Jul
Meditation se$$ions
We offered a whole range of different meditation sessions in different forn)ats around the UK
for ne￿CornerS, more experienced meditators and also our regular students, in person and
online and at different times of the day. These were in addition to the daily morning gatherings
mentioned earlier.
England & Wales
Setstland
Meditation se&sioDS
133,734
13
Every third Sunday of the month we invite anyone who wishes to join us in quiet
reflection lo create peaceful, positive thoughts for the w'orld to parti¢ipat¢ in World
Medilalion Hour or Medilalion for World Peace, held in many UK locations and
onlin¢ - 2.5 I l attenderslconnections.
14

BRAHMA KuMARts WORLD SpIRrruAL U1NTrTt￿ITy (UK)
YE 3111212023
TRUSTEES REPORT (Continued)
Glasgow Inner Space provided weekly in person guided m¢ditations, attended by 622
people.
Bral]ma Kumaris in Upton Park offered a weekly Evening of Refleclions both online
and in person, attended by 803 people.
Cambridge Inner Space offered meditation sessions in a variety of fonnats. totalling
11,475 attender￿COnnectIOns. These included Drop In Meditation Eyperience,
Meditation Foundation, Advanced meditalion, Insighls for Self-Realisation,
meditation sessions at Sydne> Sussex and Magdalene Colleges, and for Brahma
Kumaris regular students.
Community Evenls
England & Wales
Seotland
Communitv Events:
Community activities: Fairs & Festivals and Interfaith
7.150
Community activities
We ran a ￿ryd¢ range of community activities, at first in person and then online, for people in
outlying communities around the UK. We have been serving some of these areas for many
years. whilst others were for the first lime.
Representatives from Brahma Kumaris were invited by the Governor of Wandsworth
Prison in May to address a monthly staff meeting on the benefits of meditation. attended
by 60 officer5.
Ramprakash Singal spoke to the staff of multicultural marketing agency Here&Now365
at Aldgate Tower in the City of London in August, at the knvitation of its Managing
Director. Manish Tiwari. A long terni student of Raja Yoga from New York,
Ramprakash shared his experience of 9111, leading people lo safety out of one ol the
towers with the young team of creatives.
"Thankyou #BK sfor maktng ¢hi5 happen. We areforever indebied. '
M(7ni5h Tiwari
15

BRAHNIA KL'NIARts WORLD SpiRfruAL UNIvE￿ITy (UK)
YE 31112/2023
TRUSTEES REPORT Icontlnued)
Young Amba55adorsfor Peace (YAP) was a new initiative launched in 2023 to inspire
pupils to lak¢ positive action within their communities during the academic year 2023-
24. Five participating schools tn Brent nominaied six pupil delegates from Year 4 to
Year 6 to drive the project fon¥ard. After the initial launch in September with a Peace
Education Day Exploring Peace within the Self, there were ￿lSitS to four of the
schools. In NoveTnber a YAP Peace Conference was held at Wembley InTher Space
Cntiiled Peace wilh O¢hers and Conflici Resolution.
Natalie Steel, a University Chaplain at Loughborough University, ran two series of
weekly wellbeing sessions b&s¢d on the teachings and practice of Raja Yoga over six
weeks for the Univ¢rsity's HR team, with an average of l O attenders per session. A talk
on Doing Things Differen¢ly for an HR training day was attended by 50 people.
"Iye are incredibly lucky andgralefvl io haveyou leAling wfonvurds with ihese
sessions. Ai a corporale level ihis activity supporls andconnecis ro our University
5trutegv and HR Vision andPurpose, including an inclusive employe8 experience
which is great loo bui ihe value tmd impact this is adding on apersonul ¢md ieam
level is what ￿ mosl rewarding to see.
Alex,giacey-Midgley, Deputy Director ofHuman Resowces, Loughborough
University
F8ir5 and F¢5tivals
Fairs and exhibitions started to open up again, after the pandemic. We had stands at several
events and locaiions, sharing values-based activities and materials, based on the teachings of
Raja Yoga and in many cases a free and accessible 'drop-in' programme of meditations and
short talks. For example:
A total of 45 BK N'olunteers from N'arious parts of the UK helped run the Raja Yoga
stand at the 3-day' OM Yoga & Mind Bod) Soul at Alexandra Palace in Ociober. A total
of I,400 visitors engagied with our activities overall, and 700 specifically in the 20-
minute meditation taster sessions.
"Fyowl Ihave a new peTspeciive now. '
'H￿be some new solulions will comefropn ihis...
Brahma Kumaris from Sutton Coldfield took a stall at the Living Well Festival. offering
guided medi12tions throughout the day.. attended by 80 people.
16

BRAHNIA KUMARE WORLD SPIRITUAL UNTrERStrY (UK)
YE 31/1212023
TRUSTEES REPORT {Continuedl
Leeds Brahma Kumaris set up a Raja Yoga stall and meditation tent at the popular one-
daj Kirkstall Festival in July. attended by 200 people.
Interfaith
We continu¢d our work in bringing people of different faiths and cultures closer together and
to nurture a deeper und¢rslanding between different faiths, based on acceptance and respect.
Our volunteers around the UK contributed to interfaith m¢¢tin8s - some in person, many still
online - around the UK.
Brahma Kumaris are on the co-ordinating committee of the Religions of Peace UK
Women of Faith Network, which organised a Synposium in June entitled Gender
Equality.. Empowermenifor alL The event w&s a gathering of people from different
faith and belief traditions both in person at the St. Ethelburga's Centre for Peace and
Reconciliation in the City of London and online.
Sister Maureen gave a pr¢s¢nlation with Prof Dr Elisabeth Naurath at the 6th Annual
Conf¢r¢nce of the European Academy of Religion on The Role of Religions and
Ip71erreligious Dialogue in Addressing Climate Change at St Andrews University,
Scotland in June.
Global Co-operation House's Inter Faith Week contribution in November this year was
Empowering Youth Voices, co-organised by the Brahma Kumaris, Harrow Interfaith
and National Multifaith Youth Centr¢, attended b), around 50 people.
Diverse communitie$: We offered special community aclivities for people speaking rnany
languages including.. Farsi, Gujarati, Hindi, Japanese, Nepali, Spanish. Portuguese, Punjabi,
Sindhi and Tamil.
Service for the UK Tamil community continued to thrive in various places, with a total
attendance for our daily religious diwourses of 80,467, and for sustenance classes a
total of 9.179. Evening online meditation sessions between January and April totalled
2,925 connections.
Two public events were held at Global Cooperation House for the Japanese community.
in April My Super Siory and in September Gift ofPeace, a total of 49 attending.
A talk in Hindi at the Liverpool HiThdu Temple on the benefits of meditation by BK
Rupesh and BK Geeta in October attracted 300 people, including around 100 university
students.
Brahma Kumaris in South London arranged a number of events for some local Muslim
communities. In June and July Raja Yoga meditation sessions were organised for the
17

BRAFLMA KLMARIS WORLD SptRrtUAL UNtVERsrrY (UK}
YE 31/12/2023
TRUSTEES REPORT Icontlnued)
Ismaili Muslim Seniors Club at their Jamatkhana in Croydon, attended by a totsl of 68
people. An online m¢ditation evenl in July with another Ismaili group had 89
connections. In November two Raja Yoga meditation events ￿'ere held for members of
the Ahmediya Association at Croydon and Clapham separaiely, attended by 54 people.
Some feedback from visitors to Global Co-operation House, the National Co￿OrdinatIng Office
of Brahma Kumaris UK in Willesden, NW London..
"Ireally enjoy going therefor medilalion, li helps me lo be calm. Over the years ihe anger thai
controlled me. has cooled down immenselj over the years.
"Very calm andnieditative space io connecl loyour inner soull"
"Amazingplace. .So much posilive ener￿ andpeacefvlP"
Funeral service
Brahma Kumaris were invited to conduct and contribute to funeral seTvice5 in different
locations around the UK both in person and online. We also contributed to prayer meetings and
special meditation gatherings for bereaved families, offered support for families and friends
and dedicated time each day ind1￿.1dua1IY and collectively for special meditation for those who
had passed away, the sick and the b¢r¢aved. (4,642 - E&W)
Inner Spaces-'oase5 of calm, in Ihe City
Our Inner Spaces are accessible for people living and working in urban areas. Many also do a
lot of outreach w'ork in nearby neighbourhoods. Many thousands benefit from the meditation
and self-development courses, medttation sessions and talks offered regularly online and in
person. There are now 12 Inner Spaces around the UK- in Birniingham, Bradford, Cambridge,
Chelmsford, Colchester, Edinburgh, Glasgow. London's Covent Garden, Manchester,
Newcastle, Romford and W¢mbley.
Our new Inner Space in Chelmsford was officially inaugurated by the Brahma Kumaris,
European Director, Sudesh Didi in June.
(Attendance/¢onnection figures for Inner Space activities- talks. courses. daily discourses. etc.
- are included under those headings.).
18

BRAHNIA KUMARIS WORLD SpIRrruAL UNIVEISITY (UK)
YE 31112/2023
TRUSTEES REPORT {Contlnuedl
Su$tenan¢e Activities
England & Waleg
Scotland
Sustenance Aetivities:
Sustenance Events & Groups
38,476
863
Spiritual sustenance events for Brahma Kumaris students and teachers
Events and activities for the spiritual sustenance of our students and teachers were organised
all over the UK. These took the form of special gatherings, personal development and skills
training, ￿'OrkshOps, facilitated dialogue. spiritual exploration and discussion and expression
through perfom]ing arts and audio/visual materials. Global Co-operation House continued to
webcast a special programme for regular students around the UK ever). evening, along ￿'1th a
range of other regular and occasional sustenance activities.
Spiritual sustenance groups
A number of groups - both for the public, new and regular students - met on a regular basis
throughout the year, in person or online. These included gatherings for women, men, children,
youth, the elderly and special interest groups, such as environment, health and wellbeing and a
range of spiritual discussion and mutual support groups. For example..
A South Asian Women's Group co-ordinat¢d by Bradford Inner Space was started in
November 2023, attended by 153 people in November and December.
The long nu)ning Sindhi Class at Global c0-0￿ratIOn House continued to me¢t
alternating between in person and online - attended over the year by 585 people.
Brahma Kumaris in Cambridge conlinued to offer regular Positive Thinking sessions
weekly during terni time. University of the Third Age (U3A) programme and separate
Raja Yoga sessions were also offered with a iotal attendance of 180 people.
The 'Make il Happen, gTOUP, a new group for people aged 18-40 from all around the
Greater London area was fomied in 2023. Based at Global Co-operation House, the
group meets regularly online and in person. Its purpose is to provide spiritual
sustenance activities and a friendship circle for our younger students and also to create
public events to meet the needs of people of the same age group.
19

BRAHMA KUNIARIS WORLD SPIRITUAL UNIVERsrrY (UK)
YE 31/1212023
TRUSTEES REPORT (Continued)
Serving the public through Media and Online Platforms
Social media
We continued to communicate and engage with our students and communities through the
medi4 social media and various internet sites. We streamed a wide range of events and
meditation sessions and uploaded uplifting content to a number of websites, social media
plaifonns and apps. We also provided our various audiences with news, details of events and
activities, daily inspirations, opportunities to participate, interact and give their input and
feedback.
Across all our UK social media platforms and channels we had a totsl number of 321.517
followerslsubscriberslmembers (as at Dec 2023).
Followerslsubscriberslmember5
England & Wales
Scotland
Facebook
117,276
19,800
Insight Timer Oust-a-minutellnner Space Glasgow)
6,500
3,900
Instagram
28.724
1,010
Meetup
20.635
12,095
Pinterest
3,101
Sound¢loud
2,611
2,671
X (Twitter)
34,677
2,320
YouTube
63,829
2.368
Total
277J53
44,164
YouTube
Additional infonnation about interaction with our UK YouTube channels..
YouTube additional counts
Eogland & Wiiles
Seotland
Comments
4,194
295
Likes
114.217
4,226
Vid¢os
1,404
222
Views
6,499,978
259,298
Counts
6,619,793
264,041
20

BL4FLMA K￿'MA￿s WORLD SpIRtTUAL UNIVERSttY (UK}
YE 3111212023
TRUSTEES REPORT Icontlnued)
Instagram
A series of inspirations from Dadi Janki, fomier
Head of the Bral]ma Kumaris, was shared over
the Instagram pages of Global Co-operation
House to honour the third anniversary of Dadi's
passing in March. Dadi Janki spent 40 years in
the UK and our wish was to show how through
her rich legacy of talks, Classes and ￿TitingS she
continues to support. enlighten and inspire us all.
7ikays to
Be Inspired
bi. Nalure
bi. Other.8
b}. I'nur%eir
bi. I" Iriues
b). Ih@ %lim().8pher
bi. l our Purpijse
The posls are helpfd reminders for the day. They
shifi throughpaiterns ond bring a smile on theface.
Websites
In addition to our national w'¢bsit¢ brahmakumaris.uk, there were over a dozen websites for
different geographical locations or specific initiatives, including-
Global Retreat Centre:
lobalretreatcentre.or
Global Co-operation House
lobalcoo
rationhouse.or
Imier Spa¢e Bradford bradford.inners
Inner Space Cambridge cambrid
einner5
Inner Space Chelmsford chelrnsford.inners
Inner Space Colchester colchcsierinners
ace.or
Inner Space Covent Garden, London inners
Inner Space Edinburgh edinbur
h.inners
ace.or
Inner Space Glasgow
las
0￿,.innerS
Inner Space Manchester manchester.inners
Inner Space Wembley ￿'emble
.inners
ace.or
just-a-minute
u5t-a-rninute.or
Lighthouse Worthing li
hthouseretreatcentre.or
ace.or
ace.or
ace.or
ace.or
ace.or
ace.or
England & Wales
Scotland
Websites New Users
11,364
21

BRAHMA KUMARIS WORLD SpiRrfuAL UNIVEisrrY (UK)
YE 3111212023
TRUSTEES REPORT Icontlnuedl
Websit¢s Views
443,074
17.344
W¢bsit¢s Visitors
90,474
6.636
To mark Mental Health Awareness Week in
May, a 7 day Boosi Your Spiril initiative on
i our UK website offered a simple daily
k,1 practice to help see patterns of thinking
Awtwl Wosl a ¢l¢arer lens, change the habits of the mind
and learn to accommodate feelings better.
7 DAYS TO MAKE A DIFFEAENCE.
800ST YOUFI SPIFII
ISTH Its 21ST IIA Y 2013
IMBARK¢)N A MJRKY
T041AKE
CL
Apps (all free to download)
Our two meditation apps Bee.Zone and Meditation Lounge had a lotal following of 220.000
people.
Broadea$t Media
CHAI CHAT ON BREAKING BARRIERS
Journalist and film-maker Lov¢¢na Tandon
interVie￿.ed Sister Jayanti: the Additional
Administrative Head of Bralllna Kumaris
and CEO of Brahma Kumaris UK, on the
topic of Breaking Barriers at Inner Space
Wembley in January to mark World
Religion Day. The interview ￿'aS later aired
Loveena's
popular Chai Chal
progrdmme on SkyTV.
,Iil
MedKa16on Is a key to many probl
22

BRAHNiA KL'MARIS WORLD SpiRfruAL UNtVERsrrY (UK)
YE 3111212023
TRUSTEES REPORT (Contlnuedl
Sist¢r Manda was interview¢d on BBC Radio Oxford:s Brearfast Show by its pr¢s¢nt¢r
Lilley Mitchell on the day of re-opening of the GlobaI Retreat Centre in June.
Sister Jayanti was interviewed about Creating a World of Values for the Synergos
podcast series in July called Ciiliii'ate ihe .Soul.. Storie3 0
Pur
ose-Di'ii'en
Philcinthro
, also shared on omny.fm and Spotify.
Activities in Scotland
Brahma Kumaris (UK) activilies in Scotland continue to develop and expand. The details of
public benefit are shown alongside England and Wale5.
Our Volunteers
The trustees would like to pay special tribute to the efforts of all our volunteers in enabling the
charity to meet its objectives, especially during this challenging and demanding year.
Individuals who benefit from the charity frequently choose to give their time and support to
show their appreciation. Our volunteers. with all their skills, enthusiasm and dedication to
service. are without doubt the charity's mosl valuable 'assets'.
23

BRAHMA KUMARIS WORLD SPIRITUAL UNIVER5trY (UK)
YE 3111212023
TRUSTEES REPORT Icontlnuedl
Financial Review and Results for the y¢gr
The total income generated for the year amounted to £3,294.157 (2022: £3,429,956) and total
resources expended amounts to £2,473,764 (2022- £2,373,039).
The income was predominantly raised through voluntary donations of £2,157,981
(2022: £2,220.725).
Most of the charitable expenditure relates lo provision of regular discourses. l¢ctur¢s &
seminars as further explained in Not¢ I to the accounts.
Future Plans
The charity's short-tern] plans are to increase the number of individuals served through its
activities and continue sustaining the existing students. The m¢dium-i¢rn] plans are to cultivate
existing relationships and association with similar organi5ations. The longer-ttrni plans ar¢ to
serve in strat¢gi¢ ar¢as and citi¢s throughout the UK, enabling benefit to the ￿'Ider cotnmunity.
Investment Policy
The Trustees, Board take5 a verv prudent vic￿. to the investment of surplus funds. These are
retained for furthering the objects of the charity. in particular ￿'1th a view to expanding ihe
charity's presence in cities throughout the UK. Accordingly, funds not required for expenditure
in the short tern] arc placed on deposit.
Going Concern
The trustees consider that there are no material uncertainties about the charity's ability to
continue as a going concern.
24

BRAHNIA KUMARIS WORLD SpiRrruAL UNIVERsrrY IUKI
YE 3111212023
TRUSTEES REPORT (Contlnuedl
Reserves Policy
A substantial proportion of the reserves shown in the balance sheet are represented by assets
other than cash. Of the tothl unresiricted reserves as at 31 December 2023 a5 disclosed in the
Statement of Financial Activities, the trustees consider it reasonable given its piili¢y to retain
at least £2m to fund ongoing costs of the Charity for at least one y'ear provided that the incoming
voluntary donations rcmain at the minimum level of £lm. The trnstees NN'ill endeavour to
maintain them at this le￿.el by continuing its charitable aciivilies as in previous years whilst
also continuing to manage the Charity's outgoings.
The unrestricted reserves are considered for adequacy in relatÈon to:
allow lirne for re-organisation in the event of a downturn in income.
allow for reasonable level of working capital,
provide funds for ongoing and future refurbishments of the properties, and
allow the Charity to continue to further its objectives.
The trustees aim to maintain a robust level of unrestricted funds to meet future funding
requirements for the Charity's ongoing activities. The charily anticipate utilising these reserves
to manage increas¢d cash flow expenditures coupled with the prevailing economic and
inflationary. pressure facing the UK donors.
The lev¢1 of unrestricted reserves are monitored and reviewed on a monthly b&sis by the
trustees.
25

BRAH￿L4 KULMARIS WORLD SpiRrrLAL UNtVERsrrY {UK}
YE 3111212023
TRUSTEES REPORT IContlnu¢dl
Statement of Tru5t¢es Rcsponsibilitie5
The Charities Act 201 I requires the trustees to prepare accounts for each financial year which
give a true and fair view. of its financial activities and ol. its financial position at the end of the
year.
In preparing the financial 5tatement5 the trustees are required to:
a) select suitable accounting policies and apply them consistently,
b) observe the rn¢thods and principles in the Charities SORP FRS 102,
c) make judgrnents and estimates that are reasonable and prudent,
d) follow applicable UK accounting standards and the Charities SORP FRS 102,
disclosing and explaining any departures in the accounts,
e) prepare the financial statement5 on a going concern basi5 unless it is appropriate to
assume thai the Charity M'ill be unable to continue to meet its objectives.
The Board of Trustees is responsible for keeping adequate accounting records ￿'hICh disclose
with reasonable accuracy at any time the financial position of the Charit).. and io enable thetn
lo ensure that the financial statements comply with the requirements of the Charity (Accounts
and Reports) Regulations 2008. They are also responstble for safeguarding the assets of the
Association and hence for tsking reasonable sleps for the prevention and detection of error,
frdud and other irregularities besides the above responsibilities.
Statement of dtsclosure to auditor-
a) so far as the trustees are aware, there ts no relevant audit infonnation of which the
company's auditor ts unaware, and
b) they have taken all the steps that they ought to have tsken as trustees in order to make
themselves aware of any relevant audit information and to establish that the company's
auditor is aware of that infomiation.
For and on behalf of the Board of Trustees,
Mahesh Patel
Trustee
Date
26

BR.4HNIA KUMARIS WORLD SPIRITUAL UNIVE￿￿[ty (UK)
YE 31112/2023
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF
BRAHMA KUMARIS WORLD SPIRITUAL UNIVERSITY (UK)
OpiDion
W¢ hav¢ audited the financial statements of Brahma Kurnaris World Spiritual University (UK)
for the year ended 31 December 2023 on pages 27 to 41. The financial reporting framework
thai has been applied in their preparation is in accordance with applicable law and Unil¢d
Kingdom Accounting Standards (United Kingdom Generally Accepl¢d Accounting Practice)
and th¢ Charities SORP FRS 102.
In our opinion the financial statem¢nts:
give a true and fair view of the state of the charity'5 affairs as at 31 December 2023 and
of its incoming resources and application of resources for the year then ended.
haN'e been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice; and
have been properly. prepared in accordance with the Charities Act 2011. the Charities
and Trnstees Investment (Scotland) Act 2005 and regulations 6 and 8 of th¢ Charities
and Trustees Investment (Scotland) Act 2006.
Basis for Opinion
We have been appointed as auditors under section 144 of the Charities Act 2011 and section
44(1}(c} of the Charities and Trustee Investment (Scotland) Act 2005 and repon in accordance
th regulations made under those Acts. We conducted our audit in accordance with
Intemaiional Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities
under those standards are fijrther described in the Auditor s responsibilities for the audit of the
financial Statements section of our report. We are independent of the charity in accordance w'ith
the ethical requirernent5 that are relevant to our audit of the financial staternents in the UK,
including the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities
in accordance with these requirements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a
basis for our opinion.
Who we are reporting to
This report is made solely to the charity" s trustees, as a body, in accordanc¢ ￿'1th Section l44
of the Charities Act 2011 and with regulations made under Section 154 of that Aci and in
accordance with section 44(1)(c) of the Charities and Trustee InN'estment (Scotland) Act 2005
and regulation l O of the Charities Accounts (Scotland) Regulations 2006 {as amended).
Our audit work has been undertaken so that we might state to the charity's trustees those matters
we are required to state to them in an auditor's report and for no other purpose. To the Fullest
extent permitted by law. we do not accept or assume responsibility to anyone other than th¢
harily and the charity S trustees as a body, for our audit work, for this report. or for the
opinions we have fonned.
27

BRAHNIA KUMARIS WORLD SpiRtTUAL UNIVERSttY (UK)
YE 3111212023
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF
BRAHMA KUMARIS WORLD SPIIUTUAL UNIVERSITY (UK) (Continued)
Conclusions relating to going ¢onecrn
We hap'e nothing to report in respect of the following matters in relation to which the ISAS
(UK) require us to report to you where:
the trustees, us¢ of the going concern basis of accounting in the preparation of the
financial statements is not appropriate; or
the trustees have not disclosed in the fllWLcial statements any identified material
uncertainties that May cast significant doubt about the charity's ability to continue to
adopt the going concern basis of accounting for a period of ai least twelve months from
the date when the financial statements are authorised for issue.
Other Information
The trustees are responsible for the other inforn]ation. The other inforniation comprises the
infonnalion included in the Annual Report, other than the financial 51aiemenls and our
Auditor's Report thereon. Our opinion on the fmancial sLqtements does not cover the other
inforniation and ￿'e do not express any fomi of asswance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other
infom]ation and, in doing so, consider whether the other infomialion is materiall>' inconsistent
with the financial staletnents or our knowledge obtained in the audit or othenvis¢ appears to be
materially misstated. If we identif), such material inconsistencies or apparent material
mi55tatcn]ents, we are required io detennin¢ ￿'hcthcr thcrc 15 a matcrial missthiem¢nt in th¢
financial statements or a material misstatement of the other infomiation. If. based on the work
we have perfonned: Th'e conclude that there is a material misstatement of this other inforniation.
we are required io report that fact.
We have nothing lo report in this regard.
Matters on which w¢ ar¢ required to report by exception
We have nothing to report in respect of the follo￿.ing matters where the Charities Act 2011 and
Charities A¢¢ounts (Scotland) Regulations 2006 (as amended) requires us to report to you if,
in our opinion:
the infomation given in the Trustees, Annual Report is in¢onsistent in any material
respect with the financiaL statements; or
the charity has not kept sufficient accounting records; or
the financial statements are not in agreemeni with Ihe accounting records and retUrn5-
or
we have not received all the inforniation and explanations we require for our audit.
28

BRAFLMA KufvlA￿s WORLD SpiRttUAL UNtVEpsrrY {UK)
YE 3111212023
INDEPEISDENT AUDITOR'S REPORT TO THE TRUSTEES OF
BRAHMA KUMAIUS WORLD SPIRITUAL UNIVERSITY (UK) (continued)
Responsibilities of trustees for the financial slatements
As explained rnore full>. in the Trustees Responsibilities Statement set out on page 26,
the trustee5 are responsible for the preparation of the financial statements which give a true and
fair N'ieTh', and for such internal control as the trustees detennine is necessary to enable the
preparation of financial statements that are free from material misstatement, wheth¢r due to
fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's
ability to continue as a going concern, disclosing, as applicable, Matters related to going
concern and using the going concem basis of accounting unless the trustees either intend to
liquidate the charil>' or to cease operations, or have no realistic alternati￿e but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a
whole are free from material misstatement, whether due to fraud or error, and to issue an
auditor" s report that includes our opinion. Reasonable assurance 15 a high level of assurance,
but is not a guarantee that an audit conducted in accordanc¢ with ISAS (UK) will alwa)'s detect
a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in
the aggregate, they could reasonably be expected to infiuence the economic decisions of users
taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulation5. We
design procedures in line with our responsibilities, outlined above, to detect material
misstatements in respect of irregularities, including fraud. The extent to which our procedures
are capable of detecting irregulariti¢s. including fraud is detailed below:
Enquiry of management and those charged ￿7th governanc¢ around actual and potential
litigation and claims.
Enquiry, of entity slaff in tax and compliance functions to identify any instances of non-
compliance N%'ith laws and regulations"
Perforn)ing audit work over the risk of management override of controls, including
testing of journal entries and other adjustments for appropriat¢n¢ss, eN'aluating the
business rationale of signifL¢ant transactions outside the norTnal cours¢ of business and
reviemryng accounting estimates for bias.
Reviewing minutes of meetings of those charged with governance;
29

BRAHMA KUMARIS WORLD SpiRtruAL UNtVElStrY (UK)
YE 3111212023
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF
BRAHMA KUIMARIS WORLD SPIRITUAL UNIVERSITY (UK) (continued)
Reviewing financial statement disclosures and testing to supporting documentstion to
&ssess compliance NTrth applicable laws and regulations.
Because of the inherent limitations of an audit, there is a risk ihal we will not detect all
l￿egUlarl11es, including those leading io a material misstatement in the financial statements or
non-compliance with regulation. This risk increases the more that compliance with a law or
regulation is removed from the events and transactions reflected in the financial statements, as
we will be less likely to become aware of inslances of non-compliance. The risk is also greater
regarding irr¢gularities occurring due to fraud rather than error, as fraud involves intentional
concealment, forgery, coIlusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements Is located
on the Financial Reporting Council's website at: ww.frc.or
.ukJauditorsres
onsibilities. This
description fonns part of our auditor's r¢port.
Use of our report
This report is made solely to the Charity's Trustees. as a body, in accordance with Part 4 of the
Charities (Accounts and Reports) Regulations 2008 and Regulation 10 of the Chartties
Accounts (S¢otland) Regulations 2006. Our audit work has been undertaken so that we might
state to the Charity's Trustees those matters we are required to state to them in an Auditors,
Report and for no other purpose. To the fullest extent pemiitted by law, w'e do noi acc¢pt or
assume responsibility to anyonc other than the Charity and its Tru5tccs, a5 a body, for our audit
work, for this report, or for the opinions we have fom]ed.
Kin
ley
raclunann Partnership
64 Woodcock Hill, Kenton, Harrow
Middlescx
HA3 OJF
Dat¢
King51e)' Braekmann Partnership is eligible to act x$ an auditor in terms of sectlOD 1212
of the Companies Act 2006 and consequently to Act as the auditor of a r¢gi5tered Charity.
30

BRAHMA KLMARts WORLD SpiRrruAL UNIVERsfFY {UK)
YE 3111212023
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED
31 DECEMBER 2023
R¢strictrd
FllDth
2023
UDre51riCted
FUD
2023
Totat
Tottl
2023
2022
INCOMtl*G RE50LRCFS
VoluDtari tncome
Donations
LEgac*s
T&xrefvnds on fjft D)nat￿n5
1157,981
5)8.679
270345
2,157.981
558,679
270J45
2220,725
44J87
2&7,￿5
Actiiitie5 tsQntrite r￿ll&
307.152
3Q7,152
75J71
(Jh¢r ]tstOD
2J2
Ye¢ tDcoming rt50urces wilaFlt tor cbiritsil¢
Atfli¢&tion
3.294.157
3,NJ.157
3.429.956
Actiiqties ly*tti*'.
Rt8ulaiDtscour5¢5
L£ciures & ￿￿￿narS
Rel￿￿u$ Fe5tival& Special Events
Relrrdls
1917W)
16513491
1224 ?461
1381.1ffi1
I917￿ I1.1￿2J56>
174831DI
1237 )431
IL42461
1381.1ffi)
G)vernan¢ecoslS
Totsl r¢S0￿r¢e5 e4trtthd
1198.69n
(DefiCitllS￿￿￿s in the yeir
Incont and eWendttu￿ broughr fonvdTd
Funds callied fomrd
820J93
23.15).686
a.971.079
820J93
,150.686
J.971.079
1.051917
21(V9i,769
Revalllaii)n ￿selve
1,161 J82
1,161,382
1,161y2
A¢¢um￿lte￿￿delrrlCdtsr￿rd
?5.131461
24J1,.￿l
Noie.'All ￿unt$ Rlaie10 cont￿u￿8 aciiwitxs
The attached notes fO￿Part ofihese fman¢ki15tateNtn15
31

BRAHMA KLMARts WORLD SpiRtTUAL UNIVEISITY (UK)
YE 31112/2023
BALANCE SHEET AS AT 31 DECEMBER 2023
Nott
2023
2022
Fixed.4ssets
T2n8iblc asscts
17.572415
17.902 766
Current Assets
Debtors
Cash ai bank and in hand
191,000
7.376.245
7.567.245
30.102
6.379.200
6.409 302
c￿ditors. atnounts falling due within otse year
7.199
Current A55tts
7.560.046
6.409.302
Total A55tts L￿5 cUT￿nt LiabilititS
25.li2.461
24312068
Reprnsellted by..
Accumulattd Fllllds
nre5thcied funds
Re5tri¢ied funds
Toiil Funds
25,132.461
24,312.068
2i.li2.461
24.i12.068
Approved on behalf of the Board of Truste¢s on
Sanjay Tulsidas
Trustee
The attached notes I to 12 fomi part of these financial statements.
32

BRAHMA KLMARIS WORLD SpiRrruAL UNtVERsrrY (UK)
YE 31/1212023
CASH FLOW AS AT 31 DECEMBER 2023
2023
2022
Cash now5 from 0￿ratIng actiiryti¢s
Net Lzsh provided by operatuJga¢iivities
Jo
1.106,605
940,276
Cash fl0Th5 froth inw5ting 4ctiiities
Investment incoTne
Purth￿L of fiArd ass¢ts
Sa]e of fLxed assrf
307.152
75,377
931,080
Net tash used ID I￿￿$11￿g a¢ti*stits
1109.5601
207,725
Changes in cash and tasb eqUi￿lents in the year
997.045
1,148.001
Cash and cash eqUi￿lent$ 4¢ begittnillg of ih¢ yexr
6,379,200
5,231.199
Cash and ea5h ¢quI￿lents at the tttd of the year
7.376,245
6.379,200
I'h¢ attach￿ notes I to 12 forni part of these financial siatrtnenLS.
33

BRAHMA KUMARIS WORLD SpIRtTUAL UNtVERSITY (UK)
YE 3111212023
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
l. Accounting Policies
Basis of Preparation of Accounts
The financial statements are prepared under the historical cost conTrention and going concern
basis and are in accordance with applicable accounting standards. In preparing the financial
statements the charit). follows best practice as Set out in Statement of Recommended Practice:
Accounting and Reporting by Chariti¢s preparing their accounts in accordance ￿Trth the
Financial Reporting Standard applicable in the UK and Republic of Ireland (Charities SORP
FRS 102) and the Charities Act 2011. There are no significant areas of judgement or key
source5 of estirnation uncertainty arising from the preparation of the financial statements.
The Charity constitutes a public benefit entity as defined by FRS 102.
Incoming Resources
All income is accounted for when the Charity has entitlement to the funds, the amount can be
quantified and receipt of the funds is probable.
Donated assets, goods and services are included at the value to the Charity where this can be
quantified and a third party is bearing the cost. No amounts are included in the financial
statements for goods and services donated by volunteers if these cannot b¢ quantified.
Resources Expended
Expenditure is included on an accruals basis when a liability is incu￿ed. The Charity is not
registered for VAT and its expenses are therefore inclusive of V AT which cannot be recovered.
The charity's expenditure has been apportioned between the major activities carried out by the
Charity to further its objectives. This expenditure has been apportioned on the basis of time
spent in furtherance of each of the activiii¢s below. except for Retreats which is a direct
attributable expense.
Regular Religious Discourses
Lectures. Seminars & Courses
Religious Festivals & Special Events
Governance
320/0
Judgments in applying accounting policies and key sources of estimation uncertainty
There ar¢ no significant areas of judgn]ents or key sources of estimation uncertainty arising
from the preparation of the financial statements.
34

BL4HMA KUMARIS WORLD SpiRrrbAL UNtVERsrrY (UK}
YE 3111212023
NOTES TO THE FTNANCIAL STATEMENTS (Continued)
Tangible Assets and Depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated
depreciation and any accumulated impairment losses. As pennitted by the transitional
provisions, under previous UK GAAP, pre FRS 102 adoption. the Charity had elected not to
adopt a policy of revaluations of tangibl¢ fixed assets. The charity has retained the book value5
of freehold properties, previously revalued, as deemed cost on transition to FRS 102.
Depreciation 15 provided on all tangible fixed assets at rates calculated to ￿TIl¢ off the cost of
each asset over its expected useful life as follows:
Freehold properties
Leasehold properties
Furniture fittings and equipment
Computers
Motor vehicles
2.50/0 on Cost
over period of lease
IO% oncost
33.331/ko on cost
200/0 on cost
The charity'5 policy is to write off the book value of each tangible asset over its estimated
remaining life. Revi¢￿'S are made annually of the esttmated remaining useful lives of
individual productive assets, taking into account commercial and i¢chnological obsolescence
&s well as nomial wear and tear.
Provision is made for all pern]anent diminution in the value of building improvements.
An annual impairm¢Tht review is made. in accordance the requirements of the Charities
SORP FRS 102, to ensure that the recoverable amounts of the assets are not lower than their
Current values. The charity currenily has no tangible fixed assets to which impairnient
provisions apply.
Foreign Currency Translatioll
Transactions in foreign currencies recognised at the rate of exchange at the date of the
transaction. Monetary assets and liabilities are translated inio sterling at the exchange rate on
the balance sheet date. All exchange differences are recognised through the statement of
fllll]ncial actiN'ities.
Financial Instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic
financial instruments. Basic financial instruments are initiall). recognised at transaction value
and subsequently measured at their settlement value.
Leasing
Rentals payable under operatin8 leases are Charged against income on a straight line basis over
the lease tern).
35

BRAHMA KuNfA￿s WORLD SpiRtruAL UN1VEl￿try (UK)
YE 3111212023
NOTES TO THE FINANCIAL STATEMEIYTS (Continued)
Fund Accounting
Unrestricted funds are those that are available for use at the trustees, discretion in furtherance
of the objectiN'es of the charity.
Restricted funds are those donated for use in a particular area or for specific pury)oses. th¢ use
of which is restricted to that area or purpose.
2. Other Income
Total
2023
Total
2022
Profjt on disposal of fixed assets
802.232
802.232
3. Analysis of Total Unrestricted Resources Expended
Chlriixble Activity
Religioy5
Fe51iYII &
Sptti*l EYeDts
Regular
Di5cour5e5
Lectures &
SemiDar5
Retrtats
GoveTll*PC¢
Tol*1
2023
2022
Reni R￿¢5 & Waier
ectricity.thl and ga5
In5ufdnte
Telephone & F
PrinLing & Swioll¢ry
Mi5Lellaneous
Moior& Troyel
Training
Repairs & Maintthance
Hire of Equipment
Kitchen & Carring
Garden expen5CS
IT Costs
Advcrtising I PToTWii
Le￿ & Professii)tlll
Audii
Bank Charges
tkpreciaiion
47.030
20.346
7.704
2.756
20,053
447,598
267,543
70,037
33.369
17,910
402.659
245.540
78.352
32244
12.949
83.233
59.188
21.412
8.017
22.195
8.404
3.￿7
2,149
8.060
28,325
9,737
9,641
294
120,IIXI
60.336
29.085
22.455
1,692
986
3,855
10.622
1.775
34.379
98,156
2.069
406.589
64,929
2.240
539.097
9,733
99.660
2.653
128.920
2.067
37,189
91.676
1.470
26.445
307
38,212
1,607
505
9,091
9,917
53,735
2,260
14,329
603
39.626
553
6,009
43.481
3.969
14261
6.000
102
7.666
87.054
7.768
747.063
326.453
232,145
79,81K>
680.801
917.366
64) 349
2!4.246
298.697
2.473.764
2.373.039
36

BRAHMA KUMARIS WORLD SpiRrruAL UNIVEESITY (UK)
YE 3111212023
NOTES TO THE FINANCIAL STATEMENTS (Continued)
4. Tangible Fix¢d Asset5
Freehold
Properties
Leasehold
Property
Furniture
Fittings &
Equipment
Computer
Motor
vehicl¢
Totsl
Cost:
At l January 2023
14.207.021
14,168.927
1.895,397
388.740
227.409
30.887,494
Additions during the year
Disposals in th¢ y¢or
62.906
202.338
125,469
25,999
416.712
A¢ 3 1 Decemkr 2023
14 269.927
14 371.265
2.020 866
3R8 740
253.408
31.304.206
Depreciation:
At l January 2023
8.406,910
2.472.274
1,566,582
384.487
154,475
12,984.728
Charge for Ihe year
Diswsals in Ihc year
406,121
245.761
67.890
2,126
25,165
747,063
Ar 31 D¢eember 2023
8 813 031
2.718035
1 634 472
386613
179640
13 731.791
Net book valut:
At 31 December 2023
5 456.896
11.653 230
386394
17 572.415
Ai 31 tktember 2022
5 800 111
11 696653
328815
72.934
17902766
All fixed &ssets are used for direct charitsble purposes.
5. Debtors
2023
2022
Prepayments and accrued income
191,000
191,000
30,102
37

BL￿MA KUNIARIS WORLD SPLRITUAL UNIVERSITY (UK)
YE 3111212023
NOTES TO THE FINANCIAL STATEMENTS (Continued)
6. General Fund
Restrieted
Unrutricted
Total
Total
Fund5
2023
Funds
2023
FuDd5
2023
Fund$
2022
Balances brought forward at start of the year
Net {outgoingl'incoTning resources for thc year
Balances ¢arried forward at end of the year
Transf¢rs
Revaluation reserves
Accumulated fund5 carried forward
23.150.686
23.150,686
820.393
22,093,769
I,Oi6,917
23,150,686
820.393
23.971.079
23.971.079
1.161.382
24,312.068
25,132.461
25.132,461
7. Funds
la) Anal> 515 orrtet &ssets b*w¢¢n fvttds
2023
2022
Rtstrl¢t¢d Lllrt5tritttd
Total
Rtstrict¢d IIDre$trl¢t¢d
Total
Tangible fLxed assas
17.572,415
17.572.415
17,902,766
17.902,766
Net eurrent as5e15
7,560,040
7.560,046
6.489,070
6.489.070
N¢t &ssets
25.132.461
25.132.461
24.391.836
24.391.836
38

BRAHfvIA KuNiARts WORLD SpiRtruAL UNtVERSITY (UK)
YE 3111212023
NOTES TO THE FINANCIAL STATEMENTS (Continued)
Ib} Detailed ¢ornparatives forthe st￿¢m¢nt of f]natt¢i￿ activitie5
R¢stritt¢d
FuDds
2022
L.nrestricltd
Fundj
Toial
Funds
Z022
2022
COMING RESOliliCES
Voluniary Income
Donaliuns
Le￿Ie5
TaxrefuTkd5 on Gift Aid Don*ions
39.885
2,180,840
44.387
195.580
2.220.725
44,387
287.235
91.655
Adl*itie$ to Getterxi¢ fun
In*stment Income
75.377
75.377
Other IDcorning resources
802232
802.232
Net Incoming resources MvAil8ble for ¢b*ritalA¢
Applicgtion
131.540
3,298.416
3,429.956
Charitable Activities by objeeti* .
RegJlaT Di5¢0urses
IArtures & knin3r5
Religious F¢siivBi & Special Events
Retreat5
Dtsrtations io fvrther spe¢ifi¢ proj￿1$
11.052.356)
1748,3401
1257,243}
(1.052.356)
1748,340}
1257,243)
i •.n57 y J91
Govemamce costs
Totgl re50ur¢¢$ expen(kd
Trdnsf¢r5
171? 5631
712,563
IDefL¢itI I Surplu$ in tbe ye8r
Incotne and ¢Jpendilure brought forward
Funds &vriL)J forward
Iq%1 n?))
581.013
1,637.940
21,512.746
23.150.686
1,056.917
22,093,769
23.150.686
R¢v8iuation reserv¢
1.161,382
1.161.382
AeeurnulF4¢ed fund ¢#rri¢d fornrd
24,3 12.068
24.312.068
8. Staff and Exe¢utive Committee's Remuneration
No salaries, fees or expenses are paid to the volunteers and Management Committe¢ for their
services to the charity.
The average number of volunteers during the year w&$ 335 (2022: 285).
39

BRAHMA KuMARts WORLD SPIRITUAL UNtVERsrrY {UK}
YE 3111212023
NOTES TO THE FINANCIAL STATEMENTS (Continued)
9. Financial & Capital Commitments
At 31 December 2023 the charity had total commitments under non-¢ancellable operating
le&ses as follows..
Laud & Buildings
2023
2022
Expiry date:
Within one year
345,699
260,164
Between two and five years
696.467
581.590
In over five years
1,103,453
644,732
10. Reconciliation of Net Incomel{Exp¢nditure) to Net Cash Flow From Operating
Activities to Net Cash Flow From Operating A¢tivities
Net D¢ome/(ex￿nditur¢) for the rewrting perK)d
Depr¢¢iaiin charges
Investment fftcome
Profrt from sak of asseis
Decreas¢/(increase) in debtors
Incr¢asel{decrease) tn crediior5
820,393
747,063
(307.li2}
1,056,917
680.801
(75077)
(802232)
80,167
(160.898)
7,199
Net cash provtsjed by 0￿rating activities
1.106.605
40

B￿￿H,￿.4 Ku¥iARlS WORLD SpIRrtUAL urMI￿R$[Ty (UK)
YE 31112/2023
NOTES TO THE FINANCIAL STATEMENTS (Continued)
I l. Analysis of Cash and Cash Equivalents
As gt 01.01.23 Cgsh fl0Th5
As At31.12.23
Cash at bank ajxl n hand
6.379,200
997,045
7,376.245
Total cash arKI cash equivdkT
6.379,200
997,045
7.376,245
The charty has w borrowin&s. therebre, a ofnet debt E ￿t required.
12. Related Party Transactions
None of the trustees andlor close members of their family received any benefits or
remuneration during the year that need to be disclosed in the financial statements.
41