ANOOPAM MISSION IA COMPANY LIMITED BY GUARANTEEI ANIIUAL REPORT AND AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 CHARITY IIUMBEIL. 274942 COMPANY 14UMBER: 01340080 ANOOPAM MISSION COMPANY LIMITED BY CUARANTEE AfiD REaisTERED AS A CHARITY CharRt Number.. 274942 Co an Number.. 01340080 (England and Wales) isteted Offite.. Brahmajyoti The Lea on WesterTr Avenue Denham Buckinghamshire UB9 4NA Trv5tees'. Trustees. who are also directors under company law. who served during the year and up to the date ol this report were as follows.. V D Nakarja A Popat K Nakarja J Sakaria S J Chatwani 5eeretar H V Sakarxa Auditors_. Capshire Audit Ltd Chartered Acrvuntan15 and Statutory AudAtors 86-90 Paul street Londtsll EC2 A 4NE Bankers.. BaTclays Bar¢k UK plc Building 315. Heathrow Altport Hounslow, Middlesex TW6 2JJ ANOOPAM MISSION A eoMpANY L￿[TED BY GUAK4NTEE REGISTERED AS A CHARITY CONTENTS PACE Trvstees. Annual Report Independent Auditor's Report Consolidated Statetnenl of Financkal activities (Intludes an income and expenditure arcountl io Consolidated statement of financial position Company staten)ent of financial positlon 12 Consolidated Cashflow Statejnent 13 Note5 to the Fsnancial Statements 14-21 ANOOPAM M￿[0￿ A COMFAfiY LIMITED BY GUARANTEE Com 110. 01340080 attd and W￿leS REPORT OF THE TRUSTEES The trustees, who are a150 directors for the purposes of cotnpany law, present the annual report and the audited ftnancial statements of the orgatti8ation for the year endod 31 December 2023 which have been prepared in accordance with the Statement of Recomrnended Practice Aecountln8 and Reporting by Chartties (second edition, effective l January 20191 and the Companies Act 2006. Our Goal The Anoopam Mi55ion undertakes its spiritual ph?Iosophy through a fusion ol 'bhakti yosa, (the yoga of devotion) and 'karma yo8a' (the yoga of action). Bhakti yoga is devtstÉon to the Supreme Reality and include$ prayer. chanting and Eneditation. But in reality. it also goes tnuch beyond thi¥ to incorporate a state of Enind iEt which every word, thought and action xs dodicated to the Lord. Karma yoga iThvolYes performing selfless service expectin8 nothing by way of compensation, 8ratitude or praise and hutnbly offerins the results of the work to thé Lord. In summary, all of the Anoopam MissEon's actions and all the fruits of the actÉons aye dedicated as homble offerinss to the Lord and to inspire mally to follow the path of righteous livxn8. Objeetlves ind aim8 Anoopam Mission believes tn servins Cod by servtn8 humanlty. Through the vision OE its respected spiritual leader, Guruvarya Param Pujya Sahebji, Anoopam Mission ha5 committed itself to working in the areas of Healih. Education, Relief, Rehabilitation, Social welfare. Spiritual and Cultural 8Clivitie5. The aim is to help those who need it the most, without any discrimination of caste, creed, eolour. gender or religion. Structure Govérnance and Man4gement Anoopam Mission is a resistered religious charity no. 274942.Anoopam Misslon i5 a socio-religious Hindu charitable orsanisalion established as a company limited by guarantee and inrorporated in Ensland on 22 November 1971 under company re8lStratson number 01340080. The soverning document for the charity is its MemoTandvm and Articles of Association dated 23 November 2011 as amended by special resolution resistered at Companies House on 23 November 2011. The Trustees meet tegularly to ￿anage the aEfair5 of the charSty. One of the trustee Mr Himat Sak3ria is a full-time adzninislrator for the day-to-day runnins of the charity tsnd he is in rogulaI contact wilh the other trustees. The following trustees served durins the year and were also directors OE the conipany where indleated. V D Nakarja IDirectoi/Trusteel A Popat IDirector/Tru5teel K Nakarja IDirector/Tru5teel J Sakaria IDirector/Trusteel S I Chatwani IDtrector/Trusteel H Sakaria ITrusteel Trustees are appointed aThd removed by the Board of Trustees. All trustees give their tI￿e voluntarily and recetve no benefits from the ¢harlty. Financial review The net incoming re50urce5 for ttrLe year amounted to £1.155,738 12022.. É2.J59.0951 and further details of this are contained in the consolidated statement of finantial activitie5. The Charity's income is generated from donation$. Bulk of the income is due to donations received in respect of the AUM Crematoyium. AfioopAM MISSION A COMPAflY LIMITED BY GUARANTE No. 01340080 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER (conti￿￿ed} Business review Key financial and other performartce indicators during the year for the 8roup were as follow5.. Grou 2023 Grou 2022 Total Income Net income over expenditures Unrestricted fund Restricted fund 1,655,886 1,155,738 3,157,679 2,919,861 2.822,709 2.159,095 2,944,702 1.977,100 UttTestricted Funds The tharsty's actLVlties are financed by funds received through donations which are used for the general operation ol the charity sueh as childrett and youth activities, food £oT devotees and the running of its mandir. These funds are Separated froni rèstricted fund5 received for a particular project. Regtricled Funds These are funds raised for 8 specific project and in the event the project is not co]npleted than the funds will be retuIned to the Ie5pective donors, unless permission has beÈTr reteivèd from thoryj to utilise the funds for another purposE. Fixed as$et5 Change5 in tan8ible a$set5 are shown in note 8 on pase 18 to the f%nan£ial statement5. A¢hievement, Actxvxties & Future development$ The charity, trustees and volunteers have worked hard to inerea se the level of donations and also raise fvndins through loan5 to ￿ake step.5 towards the build ins ol a nEW aCCQ]nmodation block. The construction work for new aeeornmodatIon blocks has already Started. The mission was granted plannins permlsston to build on its 8rounds a specialE5t Hindu Crematorium. The AUM Crem4tQTium is & community project. The cromatorium projoct has been inspired by Sant Guruhari SahebFi. It will be a new addition to the Mission site, and be the ftr5t ID the UK to cater speciEically for the Hindu community. The crematorium will provide a series ol ceiemonial spaces in which appropriate rituals as prescribed tn the Hindu, lain and Sikh traditions and scriptures, can be performed. Whilst the rites $urroundins a traditional Hindu funeral in India would last for 12 day5, and comprise numetous peaceful cetemonEes in various locations, *his faeility will provide loca tson for a ceremony encapsulatlng the kéy elements. The constructton works lo build the AUM Crejnatoriurn cotnmenced on 12 August 2024. The estimated cost of this ¢on$trtsctlQn j5 circa £13rn1llion, currently donations of £3millÉon have been received and a furtlLer £3]nillion ha5 boÈn pledgod. Efforts are being madt to tontinu¢ tts Eaise donations to ftsnd this project. RelisiouslSpiritu41 & Community Events Below are some of the key events held during the year.. 1st January - New Year: To welcome the New Year, chanting and prayers were held followsng the znornins Aarti. Devotees attended thts in person and online prayins for world peace and peate in everyone's individual lives. B l#nuaryp Poshi Poonarn= Celebration of Shri Cunalitanand Swami's Dikshadiii took place. This was held on the campus and also broadtast online, with over 250 devotees in attendance and numerous partlcipating online. AEier the celebration devotees were provided ANOOPAM MtssIoN A COMPAIIY LIMITED BY GUARANTEE an No. 01340080 land and Wal REPORT OF THE TRUSTEES FOR THE YL4R EfiDED 31 DECEMBER 2023 (Continued) 5 Match, Holi & Dhuleti Celebralion5= This wAs a celebration of Brahmaswaroop Bhasatjl Maharaj's Jayanti and Anoopam Mission's spiritual leader, Guruhari Sahebji's 84th Birthday Celebrations. These celebratlons were perfortned in the mornins and devotees from all ovet the world also participated onltne. Monk5 and devotees took the opportunity to share their experiences and key turning points in their life, from the Iessons they had leaInÈd frorn Curuhari Sahebji. Bhajan5 were also sung and then prasad was ettjoyed by everyone. 2 April. Shri Hari jayattti & Shri Ram Navmi.. C*lebration and discourse of Lord Swamin3ray3D'S and Lord Ra￿,$ birth anniversary were delivered. Devotees read from the Scriptures and also spoke about the relisitsus teachings contained therein. 9 April, Hanuman Jayanti Celebrations: This event was enjoyed by tnany who attended the festivitie5 and sang devotional hymns tO8ether. It was a wonderful tribute to Lord Hanuman. Prasad was served to all thereafter. 9 June. Arrival Of Guruhari Sahebj i in ihe UK & Slatt 0£ 50 Year$ Global Pi18rlmase ¢elebTatlott$'. Gtstuhayi Sihebji's arrival was celebra*ed with welcome dances and kirtafts. with young and old paiticipaling. In celebration of the immense work he has carried out over the period of 50 years of his travel to the UK, celebrations were held on 18 lune 2023. attended widely by devotees and mernbÈrs of the community. Speakins ol how Guruhari Sahebji had touthed thelr lÈves over 50 years, youns at)d old Spoke of theiT life-ehan8in8 journeys. PTashad was served thereafter. July - Gu¥u Purnxma Celebrations Hindola Opettins- This extremely auspicious day in the Hindu Cdlendar. which honours the 'Guru' the spiritual teacher who leads one to live life as per Cod's teachings, was celebrated with devotional slnging, sctiptural Ieadins and blessings from Senior monk, Pujya Dilipda5ji's blessings. As p#er scripture. this 15 a day where devotees pledse somethin8 to thetr Guru as an offering. Devotee5 partitipated in Prasad thereafter. 16 Avsust, Anoopam Mission UK'S Mandir Thakorji Patolsav.. Jn Presence of Guruhari Sahebji. 100 male devotees FerEorEtLed the pooja ritual of the 8th anniversary OE the Deities. In addition. over 200 guest5 and devotees attended the Patotsav. Over 700 suesls and devotees partxcipated and had prasad at the ternple on that day. 30 Ausust. Rakshabhandhan Celebration$'. This Hindu cultural festival of tying a sacred thread inftssed with prayer in order lo prolecl. was performed by GuruharÉ Sahebli. He al$0 elaborate upon the significance ol this ritual. Prasad was shared by all devotees after. 3 Septembei, Shraavatt Maas Mihapooja.. Held in the most saered month of the Hindu calendar year. over 100 Couples participated in thi5 collective prayer and ritual. for the well-being of all. followed by Prasad. 7 September, laThrna5htami CelebratioR&: Shri Kri5hna's birth annii'ersary was celebrated wAth Kirtans and readLAg of scripture5, after which arti was performed. Devotees enjoyed prasad thereafter. 8 O¢tober. Sarva fitri Shraadh Mahapuja= A collective Mahapuja and prayer was held in which ovtr 400 dovotoos partitipated to pray For one's deceased ancestors, such that their 50u15 may find pea¢e and light in their orLwaTd journeys. Atlendees enjoyed prasad after the pllja. 24 October, DasheTa Ut$av: During these festivities. the Santos perform Fujan of itern5 belon¥ing to the devotees rangins from ears to ncw phones. This is a blcssin8 WLth prayers that these iletns arc alway5 correctly used for good work. ANOOPASf MT5310TI A CO￿PANy LIMITED BY GUARANTEE $40080 d and Wales REPORT OF THE TRVSTEES FOR THE YEAR ENDKD BER 2023 Icontinuedl 29 October, Anadi Mul-Ak5harmurti Shri Gunatitaaad Swaml's Piasatyadin Celebration aftd Sharad-PuTnima Utsav: The birth anniversary of shri Gunatitanand Swam2, mark5 a very important date in the Swaminarayan calendar, paying tribute to the most elevated of Saints, and the ideal tow'ards which devotees of the Swaminarayan sect aspire. Devotional $in8ins and readin8 of scriptures were followed by gaTba. There wa$ sin8ing and dantiThs that was well participated by ever)'one who attended. Prasad was served thereafter. 10 - 12 November. Diwali & Handu New Year Celebrations: Diwali celebration.s took place with our Sadhus conductins the Laxmi and Sharda poojan ceremonies. Hundreds of devotees together took part in one of the most important celebtat10115 01 the year. with prayer. Over 500 devotees attended and enjoyed prasad afterwards. N￿tan Varsh (New Yearl= prayers and celebrations took plate oyer the whole day of 12 Noyernber. The aarti prayer was peTfoTmed every half an hour from 12.30pm to 6.00pm in which over 2000 devotees particxpated and hot mea15 were provided to all. Over 400 items of cooked food were offered io the deities. all of which had been prepared by devotees. Alter the celebrations, special boxes of sweets and 5avouries were packed and distributed by volunteers. Everyone enjoyed the lovely itern5 after serving them to the deities. 25 November. Shakotsav (Harvest FestAval) and Tulsr-vivah Celebration.- The harvest festival consisted of an offering of beautifully arranged and decorated fruits and vegetable$ in front of the deities. Prayers of sratLtude were offered for all that God has 8ifted and all the 5anclified Éruit and vegetables were then distributed to the devotee5 present, followed by Prasad. Decetnber end.. a numb¥r of the youth5 from UK be¥an their journeys to India where they were jotned by gther youths fro]n Australia, New Zealand, Canada, US. Europe and Africa and India itself. Guruhari Sahebj2 arranged and hosted a pi18rÉma8e and educational tour for over 150 OE Anoopam Mission's core youth volunteers. While learning about Hinduism And Shri Ak5har PuTushottam Upa5an& particular, the sroup was treated to a wonderful time. Cultural & Communtly Events 24 Februaryi School Visit= Anoopam Mission hosted over 150 children from the Coteford junior sctrLooI, ased betiveen 5 and 11 years, who were shown around the temple and given a presentation by volunteer5. Snacks were provided for the children #nd teacheTS. 7 Miy, Coronation Farty." In celeL7ration of the coronalion of Kins Charles a party was held on the temple grounds. with ￿aMes. food and children'5 aclivities from face paintins to a Bake-off. Everyone enjoyed the huge spread and spent the day in celebration. Thi5 event was attended by Over 500 people. 17 - 20 Augu$t, Yosi Parivat Shibir (Family Surnmer Camp): A summet youth carnp was held for children from the ages of 5 yEars to 15 years old. For the younbtrest age group, il was oblisatory for atleast one parent to be pre$ent. The four-day camp was thoroughly enjoyed by all. The day be8an with prayer, followed by Yariou5 activities, from arts & craEt8, indoor and outdoor sports. to teajn buildins activities and inspiring talk5. In the evening5, the youih volunteer sroup arran8ement entertainment and 8arne5 for everyone (including parents and families). On the final day, af ler the c105ins and presentation ceremany. larse lun Eair was arranged for the commtsrtity. With numerous food stalls. games. a bouncy castle and much more the community enjoyed a wonderful day. ANOOPAM MtSSION A COMPAfiY LIMITED BY GUARAN No. 01340080 And And iyale PORT OF THE TRtFSTEES FOR THR YEAR ENDED 31 DECEMBER 2028 IC1)ntinu￿) 4 Septemb¢r, Excursion lo Oxf ord University & Stratford-upon-Avon.' An educational excursion Wa5 arranged on this day to view the sacred manuscrlpt of the 'Shikshapatri' which is held in phe Bodleian Library al Oxford Unkversity. After this the coaches made their way tg Stratford_upon- Avon to VlSLt Shakespeare's birthplate. This enriehing experience concluded with an evenins meal in Letchworth, sptsn50red by a devotee. 9 Oetober, Vislt by Sadhguru J4ggi Va$udev'. In spite Df a very busy schedule, Sadhguru Jag81 Vasudev IFounder & Head OÉ lsha FouDdatlODI sraced Anoopam Mission, while Gutuhari Sahebji was present in the VK, and blessed the Aum Crematorium site. A question and answEr session was heId in the temple Iiall, and devotees as well as com]nunity members had the opportunity to ask questions about life and SPLrituality. An engagtng disCUS5ion ensued. and thts was lollowed by Prasad foi all. 15 October, Lecture- On this day. Anoopam Mission hosted a lecture by Rajmohan Gandhi Israndson of the late Mahatma Gandhi) on the subject of the 'Fvture of the Indian Dia$pora'. This was well a ttended by the community and prasad was served thereafter. 11 DecÈmber Children's Christmas Party.. Over 100 children attended this year's Christmas party. With the date announced well in advance. and Teststrations taken of everyone attending. volunteers were able to sponsor a Christmas gilt Eor every child. which was presented by Father Christmas. Games were held in the temple followed by party snack5 and a hot zneal, all of which w35 enjoyed by children ond parents. Prineipal Ti$k$ and uncertaintie$ ThE chartty P055esse5 the required rnanagemenl expertise to tnonitor and manase risk. The ptineipal risks and Uncertainties facing the group are financial risks. Credit risk is a Tisk that one party will cause financial loss to another payty by failtng to distharse an obligation. It is the sroup policy to minimise such lose$. Resetve$ Policy The Trustees review a annual basi5 the charity'5 development and operational plans. future fundins needs and its overall resiliente ttnd financial stability xn light of its ability to meet its charitable objectives for the foTe5eeable future. The Tru5tee5' consideration takes into account the tnajor risks to the or8anisatÉon. Additionallyi the Trustee5 eonsider the need to ensure Yiability of the charity be}'ond the immediate future, absorb setbacks and be able to take advantage of opportunitie$ and new initiatives. The trustees aim to mainialn free reserves in unrestricted funds at a level which equates to approximately three months of unrestricted charitable expenditure. The trustees consider that thls level will provide sufficient funds to respond to applxc4tions for gran18 and ensure that support and 8overn#nce costs are covered. Public Benef it statement The trustees Confir￿ that they have complied with the duty in Section 17 of The Charities Act 2011 to have due regard to the public benefit guidance published by the Chartty CommLSSLon in determinlng thÈ atttvities undertaken by the charity. Use of Volunteers Anoopam Mission enlist5 the services tsE more thtn 100 volunteers nationwide in delivering the aims arLd objective5 of the Charity. The volunteers are organlsed through a framework snvolving national, regional and Area co- ordinators. ANOOPAM A COMPANY LIMITtD BY GUARANTEE all No. 01241)08 E lamd #nd Wales REPORT OF THE TRUWZES FOR THE YEAR EfiDED (Continued) Use of Volunteers {¢omtlnuedl Providins services varLOUS departments including ad ministration, congregation oIganisation, security. Kitchett, book keeping, youth activities, children activitie5. etc. Or8anising regular Sabhas. An Èstirnate ol the ftnancial worth of the volunteers to charity has been established by assessins the number ol hours worked and converting this into a monetary value, the resultant estimate is £572,000 12Q22.. 475,0001, extluding national insurance. pension, reeruilment or other that would normally be payable foT employee. Statement of Tru$tee$' re$pon$xbllities The trustees (who are also the directors of the Anoopam Mission Eor the PUTposes of company lawl are responsible for preparins the Trustees, Report and the financial statements in accordance w*th pplicdble law and United Kinsdotn Accountin8 Standards IUn*ted Kingdotn Cenerally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each linaneial yeai which sive a true and fair view of the state of affairs of the tharilable company and ol the intoming resources and application of resources, including the incotno and expendtture, of the charitable company for that period. In preparin8 these financial statements the trustees are re4Utred to.. Select 5Ujtable aecountins policies and then apply them consistently.- Observe the method$ and principle5 IIi the Charities SORP,. Make judsements and estimates that are reasonable and prudent,. State whether applicable UK Accounting standards have been followed, subject to any mateiial departures disclosed and explained in the finannment in which they operate. we identL(ied that thè principal risk5 of non-compIiance with laws and regulations related to re8ulatory requirements charitie5 and companie8 in EnslaTrd and Wales, and we considered the extent to which non-compliance might have a material effect on the financial slalements. We also considered those laws and re8ulations thBt have a direct impact on the preparation of the financial statements such as the Cotnpanie5 Act 2006, the Charities A£t 2011, income tax and payroll tax. We Èvaluated management's incefttives and opportunities for fraudulent manipulation of the finaThcial statements {Éncludins the risk of override of controls). and determined that the principal risks were related to posting inappropriate journal entries to revenue and tntnage]nent bias in accounting estimate attd application of controls around authorisation of expenditure and payment5. Audit procedures ptrforrned by the engagement team included= Inspect&ll8 torrespondence with regulators and tax &uthozitiÈ$,' Discu$510n5 Wlth management includins consideratlon of known or suspected instances of non- compliante with laws and resulation and Eraud-, Evaluating management's controls designed tts prevent 3nd detect irresularities,. Idontifyins and te£tins iourrtal8, in particular journal entries postins% by unusual users or with unusual descriptions," and Challenstos assumptions and jud8ement$ made by manasement in thesr crltstal accountins estimates. Because ol the iJkherent limitations of an audit, there is a risk that we will not detect all ATregularities, including those leading to a matersal misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation As removed from the event5 and transactitsns reEle¢led in the financial $latements, as we will be less likely to beconie aware ol instances of non-compLian¢e. The Tl>k is also sreater resarding irTesularitte$ occurrsn8 due to fraud rather than error, as fraud involves intentional concealment, fotgery. collusion. omission or misrepresetttatLOn. A lurtheT description of responsibilities Eor the audit of the financial statements is located on the Flnancial Repgrtin8 Council's website at.. www.fr avditor5res onsAbilities. This descript20n form5 part of our audittsr's report. Use ot our report This report is solely to the charitable compatty's znember5, as a body, in aceordarLce with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has bÈen undertaken so that we tnisht state to the charitable company's members tho3E matters we Bre 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 a55ume responsibilily to anyone other than the charitable co]npany and the charitable company's ]nembers as a body. for our audit work. for this report. or lor the opinsons we have formed. 86-90 Paul Street London EC2 A 4NE Noor Choudhary lsenior $tatutDry auditorl for and on behAIf of Capshire Audit Ltd AccountaThts and SEatutory AuditOl8 27 Septembet 2024 Missiori A COMPANY UMJTED BY OUARANTEE NSOLIDATED STATEMENT OP FThANe Income and ez ettdlture ac¢ou#t R ThE YEAR ENDED 31 DECEMBER 2023 20 Total unds 2022 Total fund5 nrestricted Restricted ftsnds fund INCOME FROM: DonatlOn5 and lesacies Investtnent income 685,145 962,140 1.647,285 2,822,386 323 Total ineome 685 145 970 741 1 655 886 2 822 709 EXPENDITURE ON: Charitable activities-. C(Trngregational aetiyities 663 614 Total Expenditure 472 168 500 148 663 614 NET INCOME 212,977 942.761 1.155.738 2.159,095 Transfers between fLtnds 2J2,977 942.761 1.155,738 2,159,095 RECONCILIATION OF FUNDS: Total fund$ brou8ht f Drward 1 977 100 4 921 802 2 762 707 Total fund& carried forward 15 The Statement of financial aclivities includes gains and ltssses re¢ogni5ed in the year. No separate summary Income and ExpÈnditUTe Account has been produced as this statement incorporates all Income and Expendlture. Net tneome for the purposes of Companies Act 20D6. A full comparatsve Statement of Financial Activities is included at note 2 Inl. All Income aftd expenditure derive from continuin8 activilies. The notes on pagts 14 to 21 form part of these finanexal statements. 10 ANOOPAM MISSION A COMPANY LIMITED BY GUARANTEE No. 01340080 land and W CONSOLIDATKD SfATEME14T OF FINANACLIL POSITiori AT 31 DECEMBER 2023 20 Total nds 2022 Teta ftsnds NOTE Unrestricted funds Restricted fund Tansible assets 237 036 7 237 036 202 7,237.036 7,237,036 7,242,202 Work in progres$ DÈbtors Cash at bank and in hand io li 804,901 70.358 2 102 165 804.901 95,406 2 485 579 149,215 21.376 2 477 359 25,048 383 414 408.462 2.977,424 3,385,886 2,647.950 CREDITORS: Amounts falling due withAn one year 12 424 733 723 592 NET CiJRXiNT ASSKTSIILIABrnI 1 924 358 7,220,765 2.919,861 10,140.626 9,166,560 CREDITORS.. Amounts £allins due after rnore than one year 13 4 063 086 4 063 086 4 244 758 Unrestricted fund5 Restricted funds 15 15 3.157,679 3,157,679 2,944,702 These financial tatQTnents were approved b}, the Board of Tru5toos on $18ned on its ehalf by'.- 27 September 2024 and CHATWANI ustee/Directorl IT H V SAKARIA (Trusteel Tlie note5 on page5 14 to 21 form part of these financial Statements. OOPAM M￿810￿ A COMPAfiY LIMITED BY GUARANTEE No. 01340080 and and Wales CIIARITY STATZMBNT OF Y]NAEIAeZAL POSITiori MBER 2023 2023 Total funds 2022 Total funds NOTE Unrestricted Restrkcted fuftds FIXED A88ET8 Tangible assets Inve$tJnents 7,237.036 io 7,237,036 loo 7,242,202 loo 7,237.136 7,237,136 7.242.302 Debtors Cash at bank and In hand li 25,048 383 314 879,797 2 L740 064 904.845 189,049 2 444 181 408,362 2,919,861 3.328.223 2,633.230 CREDITOR&. Amounts Ea112ng due wlthtn one year 12 424 733 424 733 708 972 Assrr81{LLABILITIESI 2 903 490 7.220.765 2,919,861 10,140,626 9,166.560 CREDITORS: Arnounts fallins due afier more than one year 13 Unrestricted funds Restricted funds 15 15 3,157,679 3.157.679 2 919 861 2,944,702 1 977 IQO 2 919 861 TOYAL FUNDS These financial staternents were apprtsved by the Board of Trustees on Sl8ned otk its behalf by".- 27 September 2024 and ,s Jc (Trus AT ANI eel DiTectorl H V SAKARIA ITrusteel The notes OJL Pa8es 14 to 21 foTm part of these flnanctal $tatements. 12 AfioopAM MISSION A COMPAfiY LIMITED BY GUARANTEE CONSOLIDATED CASHFLOW STATtMt FOR THE YEAR EfiDED 31 DECEblBZR 2023 2023 2022 Net movements xtt turtd$ 1.155,738 2.159.095 Depreciatitsn 5,526 6,501 Moyernenl in work in progress Movements in Debtors Movement5 in Creditors 16?5,6861 174,0301 1149,21il 25.523 121 564 Ca$h from operating activities 225,252 1,920.340 Cash flow from investment activi Purchase of tangtble fixed asset8 360 Cash used in Investment actlvities 60 osh flow from financial activtties Additional loan5 11,500 16,500 Capital repaid on loan5 228 172 412 244 Cash from financial activitie5 216 672 395 744 Increase in cash and cash equlvalent 8,220 1,512,071 Cash eqllivaleDt at the start ol the year 2 477 359 Cash and c45h equivalent at the end of the year Artal tsiso£m ent in net debt At 01.01.2023 Cash flow Other non- cash chan At 1.12.2 Cash & cash Èqllivalent$ Cash in hand at bank 2 477 359 2 485 579 Borrowings Debt due within one year Debt due after one year 1300.5001 4 244 758 35.000 181 672 1265,5001 4 063 Q86 Total The notes on pages 14 to 21 form part of these llnanctal statements. 13 00 A COMPANY LIMITWD BY GUARANTE NOTFB TO THE FINANCIAL STATEMEN FOR THE YEAR ENDED 31 D￿EMBER 202 Charity InforrnatÉon Anoopam mtssion is incorporated in England and Wales as a private company Ii]niled by guarantee and has no $hÈre capital. The liabÉlity OE each member in the event of windins up is limited to £1. The COEnpany re8lStration number." 01340080 and charity nuThber'. 274942. The rest51ered office address IS at Brahmajyoti, The Lea, Western Avertue Denham, Buckingham8h2re UB9 4NA. Principal Accounting Polieftes The following accounting policies have been applied consisteTrtJy in dealing with items which are considered material in relati¢n to the Group's financial statement$'. la Bask$ of preparation of financial $t4lements The financial statements have been prepaied in accordance with Accountin8 and Reporting by Charities.. Statement of Recommended Piactice applicable to charitie8 preparing their accO￿ntS in accordance with the Financial Reporting Standard aFplicable in the UK and Republic of IreIand IFRS 1021 (second edition. effective I lanuary 20191 (Charittes SORP IFRS 10211, the FiTrancial Reportin8 Standard applÈcable in the UK and Republic of Ireland and tlie Companies A¢t 2QO6. A$5ets and liabs1itie$ are initially recosnised at Valuation or historical cost Dr transaction value unless otherwise slated in the relevant accountlAg policy notelsl. These financial statements have been drawn up the historical accounting basis. The account5 are Prepared in pounds sterling, rounded 10 the nearest pound basts. Ibl Public benef it entity The choritable company meets the definition of a public benefit entity under FRS 102. Goins cort¢ern The trustees consider there are no material unceTtatnties about the Charlty's ability to continue as a goins concern. The review ol our financial position, reserves levels and futurt plans gives Trugtee5 confidence the char2ty rematns a going concern for the ff>reseeable (ulure. The trustees do not consider that there are afty source5 of estimation untertainty at the reportins date that have a si8nificant risk of causing a material adjustment to the carryins amounts of as6ets and liabÉlities within the next reportin8 period. In reaching thi5 conclusion, tlie trustees have reviewed ca$h flow forecasts coverin8 A period of more than one year from the date of approval of these accounts Idl Incomin8 tesourtes Income ts reco8nised when the charity has entitlement to the funds. any performance conditions attached to the income have been met, it is probable that the inc0￿e will be received and that the amount can be measured reliably. Where tax has been deducted At source. income is grossed up where a claim for the tax iepayrneTht has been made. The tax recoverable is shown ts5 a debtor at year end. Gift Aid payments by HMRC are treated as unrestricted funds regardless of the purposes of the associated donation. Charity does not recognise any income froln the monetary value of voluntary services received duiins the > ear. Income received In advance of the provlsfion of a specified service is deferred until the criteria for income reco8ftltion tre met. 54 ANOOPAM MtSSlON A COBIPANY LIM D BY GUARAfiTEE NOTES T FINANCIAL STATEMENTS R THE YEAR EfiDED 31 DECEf+lBER 20 Principal Accounling Poli¢ies Icontxnuedl le Fund accountin8 Restricted funds are to be used foi specific purposes as laid dowft by the donor. Expenditure which meets these criteria is charsed to the fund. Unrestrieted fund5 are donations and other incotning resource5 received or 8enerated foi the chari12ble purposes. These funds ate available for use tow4rds meetin8 the objectives of the charity. Expenditure and irrtcoverable VAT Expendxture Is retogni5ed once there is a legal OT ¢onstrottiYe obligation to make a payrnent to a third party. it is probable that settlernent will be required and the amount of the oblisation can be measured teliably. Expenditure is classified under the following activity headin85: Expenditure on charitable activities includes the costs of dtrect charitable activities undertaken to further the purpose5 of the charity and their associated support costs and allocated 8overnanee costs. Other expenditures represents those items not falling into any other heading. Jrrecoverable V A T 15 charsed as a eost asainst the activity for which the expenditure was incurred. 181 Allocation OE 6upport ¢o$ls Rè50urces expended are allocated lo the partitular activity where the cost relates directly to that activity. Support and governance costs are entÉrely allocated to charitable activities. This is because this is the core activity of thè charity. and other eharitable activities and the costs o18eneratin8 funds do not absorb signific3nt overhead costs. Governance costs are the costs assoclated with the goverThance arransements of the charity. These costs are assoctated with constitutional and $tatytory requireJnetLts and In£lude any costs a5$0ciated with the strategic management of the charity's activity Ihl Consolidation The Statement ol financial FOSStion includes all assets and liabtlities of sub5ÉdiaEy companies, including those atquired during the period. The 8roup income and expenditure. includes only that proportion of the results arising Since the effective date ol control. The Partnl CDTnpany has taken advantase ol Section 408 of the Cornpanies Art 2006 and has not included its own income 51atemeTht in the financial statements. The Parent Company's profil for IhÈ year wa5 £1.135.738 12022 Profit.. £2,159,095). Ifttra Sroup sales tsnd profits are eliminated on consolidation. Tangible fixed assets Depreciation was provided at thE following annual rates in order to write off each asset over its estimated useful life. Furntture. fixture5 and equipment. 15% per atinurn at reducing balante baSLS No depreciatÈon is provided on freehold Land. The asset's residual values and useful lives are reviewed and ad justed.. if applicable. at the end of each reporting period. 15 ISSION A COMPAEIY LIMITED BY GUARANTEE OTES THE FINANCL4L STATEMENTS FOR THE YEAR ENDED SI DECEMEER 2033 Principal Accountins Policies Icontimuedl Work in progres5 Work in progress havÈ been valued at the lower of cost and e5limated sellin8 price less Costs to sell. In resperl of work progress and finished goods, cost include5 relevant ptoportron OE overheads ac¢ordirtg to the stago of cornpletion. Ikl Taxation The Cotnpany is a registered charity and i9 exempt from corporation tax on iftcome and 8ains fallÉng within sectÈon 404 of the Taxes Act 1988 or sectton 252 of the Taxation of Charseable Gains Act 1992 to the extent these are applied to it5 charitable objects. Forei8rt ¢urrencies Assets and liabilities in forei8n currencies are translated into sterlin8 at the rite of exchange ruling al the b8lance sheet date. TransactlOD5 Ln loreisn currencies are translated into sterlins at the rate of Èxchange ruling at the date of transaction. Exchange difference5 are taken into accounl in arriving at the net movetnent in Eund5. ml Critital accounting judgements alld e8tlmate5 In preparing these financial sEaÈements, management ha5 made judgements. estxmates and assumptions that aftect the applitation of the charitÈes accountin8 policies and the reported assets, liabilities, ittcorne and expenditure and the disclosures ]Thade in the fin*neial statements. Estimates and jud getnents are continually eval ua led and are based OTh historical experience and other factors. includin8 expectation5 of future events that are believed to be ieasonable under the circumstances. In) Detailed ¢omparative5 f or the statement of financial activitie5'. Unrestricted Restricted funds fund5 202 Total INCOME FROM: Donations and lesacies Investments Totaj income 848,182 323 848 505 1.974,204 2,822.386 1 974 204 2 822 709 EXPENDITURE ON.. Charitable activities.. Congregational attivities Total ExpenditilFe 620 4]7 620 417 663 614 Transfers between funds Net movement ift ftsrtd$ 181,995 1,977,100 2,159,095 RECONCILIATION QF FUNDS: Total futtds btought forward 2 762 707 2 762 707 Total fuTrd5 £arried forward 16 ANOOPAM Mf8810 A COMPArtY LIMI OTES TO THE FINAficIAL STATEhfZNTS FOR THE YEAR ENDED 31 DECEMBER 2023 Icolltilluedl Donations and legacies Unre5tricled Restricte Funds Fund 2023 Total 2022 l-otal General don Donations Gift aid received 610,272 962.140 1,572,412 2,663.414 Investment Incorne ed Restricted Funds 2023 Total 2022 Total Fund Interest on depo$it$ 323 Expenditure on consresatiottal activitie5 Unrestricted Funds Restricted Funds 2022 Total Total Analy515 of total expendlture Charltabje a