I GISTERED CHÈUUTY NUMBEI R: 503029
Drl of the Tr
st
Audlted Fln
ements for the Year Ende
5 A rll 2024
for
Thapers Limkted
Chartered Accountants
Harpal Hoiise
14 Holyhead Road
H4andsworth
Birniju￿janj
Webl Midhnds
B21 OLT

Contents of th¢ FlnantlAI StAtenients
FOR TH£1 YKAR ENDLI D 5 APRIL 2024
Page
Repoi't of tlie Trnstees
Report oftlie Independent Auditors
StAtcmellt olFinAn¢iAI Actlvltle$
BAlanc¢ Sheet
io
Casli Flow SkntemeAt
li
Noles to the Cash Flow StRtement
12
Notes to Ihe Fln8nelg1 Statements
13 to 18
D¢talled Statement of Flnaneknl Actlvltles
19

ort of tbe Th'usters
FOR THE YEAR ENDED 5 APRTL 2024
The I￿stee5 present Iheir Tq)Ort wilh tlK finan¢ial stat¢m¢nls of the charity for the year ended 5 Apiil 2024. The liuslees
have adopted the provisions of Accoiinliiig and Reporting by Charities: Staienleiit of Recoinmended Practice applicable
to Chariti￿ PTeparing th¢ir accounts In accordance with Ihe Financlal Repoiting SlandaNI applicabl¢ in the UK and
Republic of Ireland (FRS 102) (effective l JaiJiiary 2019).
OBJECTIVEI S AND ACTIVITIES
Objective5 alld acttvitles
Tlie objects of the Mission is to afford a genuine effort to unite mankind for the good of hun]8nity and Ilie proniotioii of
r¢sponsibl¢ living itt society having high regails for all ￿lIgIOnS and belief system&
Tliv aiins of Ilic Mission ar¢:
. The advwicen)eiil of religion in accordance ivtlh the teachiiigs ofihe Mission
b. To conduct any chArilable pU￿oseS as dccidcd by the Execuliye Body of tl)c Mandal
Iii fiirtl)erance of the aforesaid objects and nol otherwis6, to pron)ol¢ and spread the iiiessage of fi'ateniity and
univeiEal brolherliood among all hwnan being Irr¢5￿clIVe of their co10i￿, creed, caste, rac4 religAon or nationality
based on tlie fatlierhood of one Almigl)ty God, and ￿ coiiduct programs and ineelings for iiiforniing ibe piiblic about
God and about tlie Maiidal's funclion and pu￿OSe, which are to be achieved by Aneai)s of:
C-i holdi1￿ daily, weekly, Inonlhly, quarterly. half yearly, and ywly I￿¢¢11[￿ througbout Ibe United Kingdoin
Publishillg and dislribuling Ibe Mission's magazi1￿. leaflets, bills, letters and other materiRI ivithout makinb
haig¢ in a¢wrdauG¢ wiib the rrsponsibilities given to the volunle¢rs ofthe Mission by Ihe Executive Body.
C-iii Use of Interjjel and media facililies lo publici5e and inforni the aciivities of ihe Mi8sioAi locally. nationally and
globally in accoi'dance widi tlie ttsponsibilities given to volunteers of the Mission by Ihe Execu(iv¢ Body.
d. To organize and operate allied inslitutioils for the beneftt of the public iii general and for the niembers of tlic Sant
Nirankari Mission in particular.
To adininister funds of Ilie Mandal, to co-ordinate the succe5sfi)l and efficient operation of th¢ Mandal aiid of any
ullits which form the part of the Mandal, and lo u]ftnage assets Vest￿ in and belonging lo the Mandal alld ils eoinpon¢nt
iiiuts.
f. To provide for Ilie acconiniodalioll if needed for the mi&siollaries of the ￿EanT7￿tiOl] from withirt the UK and abroad
wliile Iliey are cai'rying on d)e Mandal's work Én tlie United Kingdom.
g. To do illl such other things as thall be necessary for ÉlJ¢ attaii)n*nt of tbe aforesaid aims and objectives.
ACHIEVEMENT AND PERFORMAIYCE
Chai'itable activities
With tlie direclioii and approval of Her Holiness Satgiirn Mata Sudiksha Ji Maharnj, sev¢tal woj¢¢ts continu¢ to be
cai'ried out for tlie wellbeing of menibers of tlie Mission 2nd piiblic at larg¢.
Saiigat (Congregalkon) in Ei)gltsh and other languages to increase away￿]esS of the Mission's message of Uiiity in
Diversily held in branches throiigliout the UK
Spii'itual, social, and culthrnl events tliat support peace wid harni￿ry in lin¢ with th¢ Missioii's philosophys as ivell as
cultural ￿'t dELd drama alld sporting aclivitics
' Promotion ofinterfailh networking and social cohesion.
' Social gatherings tliat include cooking, yoga, ii)edilalion, and dicl adviLe.
' Adopt environnientally friendly changes. such as recyclillg faciliti￿ and LED lighting.
Blood donation aiid Ttee Planlalion dLives
Support chai'ilabl¢ activilie5 such as can￿r researcl) or gtving aid to victims of nattirnl disasters aijd proinoting
FINANCIAL RLVIEW
Pi'lneipal fiindlng sourees
Tlie Malldal is rcliant on voluntary donalions from 2nembu%. The budg¢lary control, approvak systenis, itilei'nal aiidits
and iEgiilar ov¢rsee by the execulives in charge of their specific areas ensiii'es the ivell inanagemeiils of the Cllarity's
funds.
Reserves poliey
All fuiids are unresli'icled fvnds" and there is no specific level of expenditvre earnifti'ked and lield in reserv&8 foi. the
pi'csenl or in the fvture., Tlie trustc¢s' decision to acquiro a land or building is dq)endent on the needs alld i¢quiremeiils
of Ilie coiigregalions and fund5 available.
Page I

ort of the Ti'u5tees
FOR THE YEAR ENDED 5 APRIL 20
FUTURE PLANS
Satgvm is mind￿1 of th¢ potential devastation ¢urr¢ntly being caiised in the name of religion all over the world. No
Couiihy app¢ars lo have escaped from such intolerance aThJ conflic1& WÉth this in Inind Her Holiness has beeii ts7velii)g
¢xl¢nsively in 11)¢se troiibled liiiies to proinole peac4 1]un￿l unity, frateniity, tolerdnc¢ attd the con¢epl "unity in
divei'sity"
To encoui?ge Iiarmony and peacefvl coexistence amoiig people of all religioiis and varied beliefs, IIIG Executive Body
and all branches in Ilie UK sliall conlillue lo arrdllge regular ￿eelingS al the local level with otlier faitlis Inc0￿YO1&1lng
iiieiiibers at the ￿￿sSrOotS level.
Witl) Ilie in¢re&sing niemberghipj th¢ Exe¢ulive Body will invesligale increasÉng sealing capacity ill all Bhawans (pla¢¢5
of worship) in the United Kingdom where practical and purchase or Jniydify the buildiiigs as necessaiy.
STRUCTUREI, COVERNANCE AND MANAGEMENT
Goveyiiing (loeument
The Sanl Nll'ankari Mandal U.K" also known as Sant Nirnt)kari Mission and som¢lim¢s reF￿red to as SNM UK or
sin)ply as Mandal or Mission and oft￿) described, as the Universal BTOtherbood Ivas constituted linder a trugl dced dated
31'd Febw 1974 and is a regiSte￿d charity. number 503029.
The Supi'ctne Head ajid thc Splritual Guide of the Missionlmandal is Her Holine&8 SatgU￿ Mata Sudiksha Ji Maliaiaj
liereinafter refetted lo as SalEiini
SUPREI MACY OF SATGURU
Tlie Satguiu shall be the supreme entity, Ixjssessing absolute authority and control over all mattm wnnectcd with or
related to tlie Mandavmission, the Executive Coinmitte¢ (also r¢f¢rred io as the Executiv¢ Body of the Sanl Nirankai'i
Mandal UK), and Mandal's component units in any fonn ivlialsoever including Ihe pow¢r to reconstitute, expand, reduc¢
tlie llwiiber of inenibeiB of the Executive Body or the component units, but it is iinderstood that the Sant Niratik￿l
Mandal, U.IL .%hdll have absolute ¢ontrol over the assets of the organisatioii in the United Kiiigdom.
EXECUTIVE BODY:_
The Sant Nirankari Mandal sliall have its Executive Body compYisffinE of m￿nber8 selected and nominated by the
Saiguru from tin￿ to time.
The iiumbeT ofMen)bers in tl)e Executive Body is presenlly five but can be altered as and ivhen need￿ by the Mandal in
accordanc¢ with the Supremacy of satgU￿ mentioned above.
No p¢tEon who is not a Meinber of tl)e Mission can be noininaied as a ineniber of tlie Executive Body.
The Menibei. of the ExeculÉve Body shall reniaill iii office at the sole discretioii of the SalEuru.
iy Meinbei of Ihe Execull ve Body may its1￿1 or be removed by Ihe Satguru on grouttds of miscoiKlu¢4 iinsatisfa¢tory
Ivoi"k or any other grounds and Saiguru Jnay iion)inate aiiy other iiieniber to fill tlie vacancy.
Poll¢le$ proceduros for the induction and trAining of Iru5teey
Silic¢ Ilic Sanl Nllankari Mandal (UK) is wholly and solely a Charitsble movement, all services rendered, and donations
givei) are on a voluiitaiy basis.
The Mission's pl'lKedu￿S in IElalion lo indiiction, trainll)g and wnttnuity of trustees is reviewed as necessary by ihe
executive body to ejhsiire complianc¢ with iJK laws.
Appointment of trustees will remain from within n*mber& of the Mandal and Executive body• wilh the overriding
decision rcsting ivith Hcr Holiness.
Rlsk management
Th¢ chai'ity Irusl¢¢s Mnd execiitive cOll￿nittee have consideted th¢ major risks lo which it is cxposed Hnd have revieived
Iliose ri8ks and establislied systffl)s and procedures to manage Iljose risks.
REfi Ci RENCE AND ADMINISTRATIVE DETAILS
Reglst¢Yed CbRrlty lll1￿ber
503029
Page 2

SANT
oi't of tlie Ti'ustee$
FOR THE YCI AR ENDED S APRIL 2024
Pi'lnclpal addr¢ss
Sant Nira(kkari Satsang Bl)awan
GIE¥lt West￿￿ Street
Wednesbury
West Midlaiids
WSIO OAS
Ti'ustees
Twste¢'s and Executive Comniitte¢:
Mr. Sithhjinder Singh
Pi'esident, Chair and Trustee
Mr. Httymohillder Singh Bhalia
Geueral SLYittaiy and Tru$t¢¢
Mr. Bhupindrd Singh Anand
Publleatlon,Internet and Media
Mi.. Gyrpre¢l Singli Bl)alta
Soclal llnd Welfnre
Mr. Buliyaiit Singh
Exeeiitive Melnber
Audltors
Tli&p¢i's Limited
Chart¢red Accountants
Harpal House
14 Holyhead Road
Haiidsivorth
Biiniingl)aiii
West Midlai]ds
B21 OLT
Sullcltors
Harbaiis SAI)gh & Co
391 Soho Road
Flandswoi'ili
B219SF
Page 3

It of the Ti'ustees
FOR THE Ytl AR ENDED 5 APRtL 202
RCI FERENCE AND ADMINISTRATIVE DKTAJLS
Bxnkeig
Natwesl Bai)k PIC
34 High Stt'eet,
Siiieihwick.
Warley, West Midlands
B66 IDU
Pwijab Nxtlonal Bank
(jnIen￿lI0naI} Lin]ited
290 Solio Road
Binniiigbam
B219LZ
State Bat& of India
118 Soho Road
Haildsivoiih
Birmingbajn
B219DP
Bank of Indsa
182 Soho Road
Handsworih
Binningliam
B219LP
STATKMKNT OF TRUSTEES, RESPONSIBILITIES
Tlie twslees are respoilsible for preFaring the Report of tlie Tmgtees and tlie fiiiancial stalemeiits in accordance ivith
appliiable law and United Kingdom Accowiting Standards (Unite(l Kingdom Generally Accepted Accounting Pi'actice).
The law applicable to charilies in England and Wales. the Chariliex Act 2011, Charity (Accolliits and Reports)
R¢giilalions 2008 and the provisions of the tnist deed reqiiircs th¢ Inistes to pr¢paiE fiimncial slateiiienls for cacli
financial year ivl)ich give a ffiie aiid faik vieiv of the stale of affairs of ihe charity and of the incoming resouires and
application of rcsoiiires, including th¢ income and expenditu￿, of thc cliarÈty for Ihal period. Iii P￿Pari1]g flios¢
financial stateu)eiits, the trustees are wuired lo
select suitable accounting policies and then apply them consistently>
Ob8￿Ve thc mcthods and principle5 in the Charity SORP:
Intd(e judgenients and esliinates th&t ar¢ reasollable and prudent.
state wlielhei. applicable a¢¢oullting standards have been folloived, subject to any material d¢partur¢s disclosed and
explained in the fjnancial slal¢menls'
pIEpare the fmancial statements on Ihe going Concern basis unless it is inappropriate to presume that the chdrity will
cvEItil)Il¢ lli busine5S.
Tlic twslees are irsponsibl¢ for k¢¢ptng propo accouiifing records iyhich disclosc witli reasonable a¢ciiircy ￿ any liine
the fii)anci&l position of the charity and to enable tlith)) to ensure that the financial stalements comply wit]1 the Cliarilies
Act 2011, Ilic Charity (Accoiints and ReEK)rts) Regulations 2008 ftnd tlie provisioiis of the trust deed. Tliey are also
i'espoiisible for safeguardii)g Ihe 8ssets of the charity and lience for laking ￿e￿OI)able steps for tli¢ prevention and
election of fi'aud and other irr¢gularitiw.
Approved by order of the bO￿.d of trust¢¢s on 26 January 2025 and signed on ils ￿half by:
Mi Hannohindei. Singh Bhalia - TnL%tee
Pflge 4

ort of the Inde
endent Auditors to tbe T
Sant li.11.￿￿k￿rI
Opliiloii
We have aiidiled the fmancial slalements of Sant Nirankari Mllndal IUK) (the 'charity) for the year elided 5 April 2024
wliich comprise the Statenient of Fiiiancial Aclivilies, Ihe Balance Sheel. th¢ Cash FRoiv Stalen)eiil and nol&s to th¢
rinan¢ial statcnients, illcluding a sulwnary of significant accounting polÈcies. The f￿a￿la1 reporting frain¢work that lias
been applied in their preparation is applkcable law and Uiiiied Kingdom Accounting Standards (United Kingdoin
Gencially Accepted Accounting Prdctice).
In our opinion the fin&iicial slatements:
givc a true and fair vieiv of Ilie stalc of the Ch￿7￿5 affairs as at 5 April 2024 and of its incoining resources and
application of iysources, for th¢ y¢ar th¢n ended.
have beett pn)perly prepared ill a¢cordan¢e with United KinBdoni G¢nerally Accepted Accountii)g Practice. and
have beell prepai'ed in accordance ivith the requirements of th¢ Charities Act 2011,
Basls for oplnion
We cohdiicted oiir al￿1t in accordance wlth Inten)ational Standards on Auditing (UK) (ISAS (UK)) and applicablc law.
Oui. responsibilities iindey those slaiidayds are further described iii the Auditorn, Irsponsibilittes foi. the audit of Ilie
rinancial slatements section of oiw report. We are iThdependenl ofibe cbarily in accordan¢¢ with th¢ etl)ical requuements
11)at air Yelevaiil to our audit of the financial statenlents in ilie UK, incliiding the FRC'S Ethical Slatidard, and we l)ave
irilled oiii. other elliical responsibilities in accordallc¢ witlj thcse requircRncnts. We believe thal the aiidit evidence we
have obtained is suffKient aiid appropriate lo provide a basis for our opinion.
Con¢lu￿￿11s relating to going concern
In auditing th¢ finanrial slatemen15, we have concluded thal the tDJslecs' use uf the goii)g coi)cern basis of accDUI)lii)g iii
tbe prepardlioii of the financial slalemeiits is appropriat
Based on tb¢ ivork we have p¢rforined, we hay¢ not iilenlified ally niaterial uncertainties relating to events or conditions
thaL ijjdividually or colle¢tively, may ￿3t significant doubt on the ch&iity's ability to continue as a going ¢onc¢rn for a
period of at least twelve months from when tbe rn￿nCIal statements ar¢ authorised ft)r issue.
Our responsibilities aiid th¢ respojistbilities of t1￿ trn5tees with ￿Spert to going concern ar¢ d¢scrib¢d in tlie i¢l¢vant
sectioi)s of tl)is report.
Otlier informatioii
The trustees are iesponsible ftir the otlier infomthlion. The otlier infonnalion Comprises tli¢ infonnalion included in the
Annuftl Repoi#, othet than the finaiicial staten)ents and our Report of the Independent Auditors thereoii.
Oiii. opiiiion on the financial slalements does not cover the other infoimalion and, except lo the extent othuThvise
explicitly slated in our repoit, we do not expYe&8 any fonn of &%suMitt conclusion thereon.
In conn¢Glion with our audit of the financial slalements, oiw responsibility is lo rcad Ilie oilier infonnation and, in doing
so, coi)sidcr whether the other iiifonnation is materially incon51slent with the fLnaDcial slatanenls or our knowledge
oblallied in the audit or othenvise appears to bc nMl¢rially misstated. If we identify such mY41erial mc￿nsiStencieS or
appai'ent mata'ial misstatcmenls, we are required to dctennine whether this gives to a ii)aterial mis51atemenl in tlie
fllian¢ial ststemeiits themselv￿. If, based on the work we have perfomied, we ¢oiiclude that th¢r¢ is a material
misststwnenl of this other infornialion. lye are required to Teport tliat fact. We have ttolhing to report ILI thi8 r¢gaid.
Mlltt¢i's on wlilcli we ore Yequli'ed to report by exeeptio
We have nothing to ieport in respect of Ilie following nMtt¢rs ivhere tlie Charitie5 (Accounts and Reports) Reglilations
2008 Itquires lis lo repoit lo yoii if, in oiir opii)ioii'.
the iiiforinalion given iii the Report of the TTUStees Is Iiiconsi5teJit in any material respect with Ihe financigl
slaleinenls. or
sufficieiit accounting records bave llol been kept" or
Ilie financial slaleinenls are not in agreemenl wilh the aLcoui)tuig records and retunis. or
Ive Iiav¢ not received all the infoiination and explanations ive require for oiir audit.
Page 5

tof Ihe Inde
ntAu
Sanl Nii'ankarl Mlliidal
to tli
Resp0115ibilities of trn5tee5
As ¢xplained mor¢ fully in th¢ Stal¢ment of Trustees. liespDnsibiEilies. Ihe th￿Ie¢S ar¢ r¢s￿nSIble for Ibe PJEparalion ol
th¢ finMn¢ial statements which giv¢ a tnt¢ and fair view. and for suth inlemal control as the Iruslees deterniine is
nece55ary to enoble the preparntion of financial statements that aTe free fr(m maleiial misslatement, whether due to fi?ud
or ¢iToi'.
In prepai'ing the financial slatements. the tnlstees are responsible for assessing the chariiys ability to continue as R going
coiicerii, disclosiii& as <1pplicabl4 niatters related to goiiig c￿]Cern and usiiig die going concerii basis of accounting
unless tl)¢ In￿LeeS eithei. intend lo liquidate the charity or to cease operations. 01 have no realistic alternative bul to do
Pag¢ 6

ort of Ilie Inde
endent Aiidilors to Ihe Trustees of
Sant Nii'ankari Maiidal
Our i'esponsibilitie5 for the audit of Ili¢ financiAI ststements
W¢ have beeii appoinled as auditors under Section 144 of the Charilies Act 2011 and report in accordance ivkth the Acl
aud r¢l¢vant r¢gulations made or having effed thereunder.
Our objcctives are to obtain reasonable assiwance about wb¢th¢r the financial statm¢nts as a whole are fre¢ from
maleiial inisstatenient, Ivhelher due to fraud or error. aiid lo i&sue a Report of the liidependent Auditors that include% our
opinioij. Reasonable ASSULMnce is a liigh level of as5uranc4 but is not a guarantee that an audit conducted in accordance
Iviih ISAS, (UK) will alivays detect a material Misslat￿n￿lI ivlien il exi8ls. mis8taleiiient& can arise from fraiid oi. erroy
and aye considered material if, individiially or in the agEYegdle. they could tEasonably be expected to influence the
econoinic decisioiis of iiseKS taken on Ilie basis of tljese fiiiancial slataiiciits.
The exteiit lo ivhicli oiir procedure5 are capable of delgcling irKgularilies, including fraud is d¢lailed below:
Ex¢ent to wljich the ?udil wa5 considered f 74pable of d¢l¢elÉnE irr¢gularitie5, including fjiud
In'egularities, inrludiiig fraud, ar¢ iiistancas of noii-compliance iviih laivs and regulations. W¢ design piDcedures li? liiie
with oiii. r¢spoi)sibililies, outlined 8bove, to delect malerial misstaleillellls ill respect of llTegLilarilies, incliiding fixiid.
The extent to ivhich oui. procedui'es are capable of detecliiig inEgularities, including fimud is detailed beloiv.
We coiisidered the i)ature of the cliaritable organizalion and its control environmenL aod revieived the chai'itys
documentalion of their policies and proceduiEs ￿lating to frdud aud compliartce ivitli laws and regulations. We also
enquired of Maliag￿lient about their oivn idenlificallon and assessnieknt of (lie risks oflrregularities.
We obtaiiied an under31andiiig of the leg8121MI re￿lIa10ry fi7meivork that the charlty operates in, al￿ idelltified ihe key
laws and regulations Ilial:
had a direct effect on the dcterniinalioii of malerial amounts al￿ disc105ures in the financial slatemenls. These
incliided Ibe Charities Act and tax legislalioi). and
do iiol have a dll'ect effect on Ihe fU￿￿ela1 statements but compliance iviih ivhich may be fundamental to the
charitable organization ability to operate or to avoid a n]aterial penalty.
We discussed among the audit engagement team regarding the opporlunilies and In¢￿tiveS that may exist within the
organizatÉon for fraud and liow and where fraiid Might occur in the financial stateM￿ltS.
In cominon with all audils under ISAS (UK), Ive are also required to perform specific procedures lo respond to ibe risk
of n)anagement Ove￿ide. In addTessing the risk of fraud through inanagement oveiTide of controls, we tested the
approprialeness of joiin)al entries and otlier adjusiments. usse&sed ivlEther tlie judgements n)ade An making accouiitii)g
eslimales are indicative of a polenlial bias. and evaluated the business rationale of any si￿11r1eallI transactions tlial al'e
Illlusual or outside the nornial course of business.
lu additioii lo the above, oiir p1￿CedUreS lo r&spond lo the risk5 i￿￿]11r1ed includcd the folloivlllg..
viewing fiiiaiicial stal¢meni disclosures by testing to sUpP￿1n8 documentation to assess compliance ivilh
PfQVlsions of rglGvanl laws and regulations describ￿ Js having 8 di￿￿1 ¢ffecÉ on the f￿8￿¢181 statements.
perfonning analytic&l procediires to identify any unusual or unexpected relationsl)ips that inay indi¢ate rlsks of
malfflial mi&statement due to fraud;
eiiqiiii'ing of managein¢nt, and ¢xlemal legal ¢outt5el Cthwning actual aiid potential litigatioii and claims, and
InS￿l¢e8 of i)on-complian¢e iviib laws and r¢gulations' and
reading minutes ofmeelings of those charged with gov¢mance.
A furtlier dcsGript&on of oiir ￿SPonSIbl1111eS for the al￿11 of the fJnAncial slaieinejits is located 011 tlie Finaiicial Reporting
Couiicil's website at www.frc.or&uklaudit(Ksresponsibilitie& This descripiioii foiiDs part of our Report of tlie
Iiidepei)d¢ni Auditors,
Page 7

ort of th Ind
endent A idttors to Ihe Tr
Sant Nivankari Mand&l
st
Us¢ of our report
TIIIS iEPOrt is nude solely to ihe charil￿S trustee& as a kndy, in accordance with Part 4 of the Cfiiwilies (Accounls and
Reports) RegiilatiODS 2(K18. Our audit work has been underlaken so that we might slal¢ lo the chaiitys tnislees Iliose
malteTS we are required to state to t1￿￿ in an auditors, report atKI for t]0 oiher purpose. To the fullest extent pemiitted by
laiv, we do not accept or assiimc responsibility to anyorte othei. than the c}￿rity and tlie charitys tTUStees as a body, f
oiir audit ivork, for Iliis Yeport, or for the opiijions we have fomied.
Tliap¢rs Lllniled
Charieird A¢¢oimlanls
Hai'pal House
14 Holyhead Road
H4ndswoi4h
Birminghani
West Midlands
B21 OLT
26 January 2025
Page 8

SAwf NIRANKARI MANDAL
Statemeiit of FlnAndal Aeth￿tte$
FOR THE YEAR ENDKD 5 APRIL 2024
514124
Unrestrlcted
funds
514123
Total
fwidg
Notes
INCOME AND ENDOWMENTS FROM
Doiiations and legacies
850,969
615,321
Oth¢r trading activilies
Investhient in¢oin¢
8,584
180J64
13,301
66,880
Totlll
1,039,917
695,502
EXPEI JNDITURE ON
Chavitable aellvlties
Cliarits)ble aclivilies
539,132
299,067
T INCOMEI
500,785
396,435
RII CONCILIATION or rtUNDS
Total funds brought foNard
10945,565
10.549,130
TOTAL fuNDS CARIUED FORWARD
11,446,350
10,945,565
Tlie noles fonn part of these finAncial stateinenls
Page 9

SANT NIRANKARI MANDAL
Balance Sheet
5 APRtL 2024
514124
Unrestrjcted
funds
514r23
Tolal
runds
Notes
FIXED ASSETS
Tangible assets
10
5J69,522
5,350.867
CURRE4 NT ASSII TS
Stocks
Debtors
CJsli at bal￿ and in ljand
1,000
155,823
5,923,665
1,000
159,066
5,438,172
12
6,080,488
5,598,238
CRLDITORS
Amoullts fallillg due within one year
13
(3,660)
(3,540)
NET CURRENT.ASSETS
6,076,828
5,594,698
TOTAL ASSCI TS LCI SS CURRENT
LIABILITIES
11,446,350
10,945,565
T ASSlI TS
11,446J50
10.945,565
14
Um'cstricted fi)nds
11046JS0
10,945,565
TOTAL VUNDS
11,446,350
10,945,565
The ftnaiicial stalenient8 were approved by the Board of Trustees the Boai'd of TNstee5 and authorised foj. issue oil
26 January 2025 and wer¢ signed on its behaifby.,
. Suklijind¢r Singh Pr￿Ad¢￿t- Trusfr
Mi,. Hamiohiiider Siii
h Bhatia- Tiwstee
The notes form part of tliese financial statem¢nl8
PaEe 10

T NIRANKARI MANDAL
sh fil StAt
nt
roR THE YEAR ENDED S APRIL 2024
$14124
514123
Notes
Cash llows fi'om operatlng acrfvltles
Casli gcneraled froin operatTons
540,638
442,371
Net cash provided by opernting activities
540,638
442,371
CAsh floTrvs from investing 4ctivitie5
Purchase of tangible fLx¢d assets
Interest recciv
{235,509)
180J64
{524,515)
66,880
Net casb used in investing activitie5
(55,145)
(457,635)
Change in cash and cash equivalents in
the roportiiig perlod
Cash and casli equlvaleiits at tlie
beginning of the i'ei)orling period
485,493
(15,264)
5,438,172
5,453.436
Cash and cash equivaR¢nts at Ihe end of
the reportlng perlod
5923,665
5.438,172
The noles forn] pail of thes¢ fu)aDGial slaten]ents
Pagell

SANT NIWKARI MANDAL
Notes to the Cash FRoiY Stftlenient
FOR THE YEAR ENDED S APRIL 2024
RKCONCILIATION OF NET INCOME TO NET CASH fiLOW FROhl OPERATING AcfiviTiCI S
514124
514123
Net income for tlie J'epDrtin2 period (As per the Statement of Flnfincfial
Activities)
Adjustnients lor:
Depi'ecialioii charges
liitei'est recelved
Decreasel(increase) in d¢bio
liiGreasel(decrease) lll creditors
500.785
396,435
216,854
(180J64)
3,243
120
188,205
(6C),880)
(53,338)
(22,051)
Net efish provided by operation5
540,638
442,371
ANALYSIS ofi CIIANGES IN NET FUNDS
At 6.4.23
Casli flow
At 5.4.24
Net easli
Cash ai bank and in hand
5,438,172
485A93
5,923,665
5,438.172
485,493
5,923,665
Total
5,438,172
485,493
5,923,665
The noles form part of the￿ financial stateniellts
Page 12

SANf IYlliANKARI MANDAL
Notes to tILe FlllAn¢lg1 Statements
FOR THE YEAR ENDED 5 APRIL 2024
ACCOUNTING POLICIES
B88is ofpi'epwriiig the filiane1￿1 stalcments
Tlie fiiiancial slateinents of Ihg charity, iyhich is a piiblic benefil entity under FRS 102, have been prepared in
8ccordan¢¢ iyitb the Chaiities SORP (FRS 102) 'Accounting and Reporting by Chaiities,, Siatenient of
Recornniend￿ Pra¢li¢¢ applicnbl¢ to ¢harities prephting their acCol￿tS ii) 8ccordaiice witli the Financial
Reporting Standard applicable in the UK ond Republi¢ of IiEland (FRS 102) (effective l Jaiiuary 2019),,
Fllianoial Reporttng Standard 102 'The Finallcial Reporting Siaiidard applicable iii Ihe UK aiid Republic of
Ireland, and lh¢ Cliarilies Acl 2011. The financial StateM￿ltS have been prepared under the historical ¢05t
convention.
Illeome
All income is recoEnised in the SlatemeDt of Financial Activities once the Charity has enli11￿n¢nf lo tli¢ funds, it
18 probable that the income will be received and arn￿￿t (%n be me&sured reliably.
Expenditure
Liabilities a￿ recognised a5 expenditure as soon as there is a legal or constructive obligation committing Ilie
charily lo tI￿t ¢xpEndAtur4 it is pi'obable Ihat a Iransfer of economic benefits will be required iii Settle￿¢llt aiid
the amount of the obligation can b¢ rnwur￿ reliably. Expenditure is accounted for on an acc￿RIS basis and has
bc¢n cl8sStfJed uiider headings Ihal aggrcgalc all cost ￿l81¢d to Ilie category. Where cosls cai)not be directly
allribiiled to parti¢ular hvadings they bave been allocated io activitie￿ on a b&sis consislent ivith the use of
sourc¢s.
Tanglble fixed assets
Depreciation is provided at the following annual rnles in order to write off each asset over its estimated usefi]I
life.
Fr¢¢hold property
Fixtures and fittings
Motor vehicles
20/0 on cost
25 1 on cost
200kn on reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable valu4 after making due allowance for obsolele and slow
moving item8.
Taxation
T1￿ ¢I￿rIty is ex¢inpt froin tax on its charitable a¢tivities,
Fund accountlng
Unrestrtcted funds can be used ill accordance wkth the charitable objectives at the dis¢retion of t]ie hwslees.
Restiicted funds can only be used for parfi¢ular restricted purposes iyithiii the objects of the ¢harity. ResÉrictioi)s
aris¢ ivhcn specifi¢d by the donor oi" when fuiids are raised for particular restricted pu￿0$¢S.
Further expl￿1all01I ofthe n8lur¢ and puryN)se ofeach fund is included in the Th)t¢s lo the fll)ai)¢￿I slalenjeiits.
Hii'e pui'cli&se aiid leR5ing commitments
R￿lI￿IS paid w)d¢r op¢ratin8 leases are charged to the Sialemail of Financial Activities on a straight line basis
over the period of Ili¢ l¢as¢.
Page 13
coiifiiiued...

DAL
t lo tli Finan
ial Slatewellts- eolltiiiued
FOR THE YEAR ENDED S APRIL 2024
DONATIOIYS AND LEI GACIES
514124
514123
Donatioi)s
Gift aid
Donated Servic￿ and facil&lies
684,966
166,003
605,571
9.750
850,969
615,321
OTHER TRADING ACTIVITIES
514124
514123
L￿tern￿re and inagazine
8,584
13.301
NVEsT￿NT INCOME
514124
514123
Inteirst receivable
180,364
66.880
CHARTTABLE ACTIVITIES COSTS
Direct
Costs (see
Dole 6)
Support
costs (see
note 7)
Totals
Ch￿ilable aeliviti¢s
531,874
7,258
539,132
DIRCI cr COSTS OF CHARrrABLCI ACTIVITIES
514124
514123
Motoring and travelling
Repairs and maijilenance
Insiirance
Light, heat aiid ivater
Telephone al￿ fax
Postag¢, stationery & advert
Literature and inagazines
Sundri¢s
Marqii¢¢s and portakabins
Cateiing, food aiid ut•)stl8
Coiiference fa¢ilitiesl Expense
Donations - Ma¢millan
Loan ivrite off
Deprecialion
5,424
11,936
28,387
124,992
877
441
691
3,169
330
5,316
4,671
71,693
626
1,068
1,736
1,559
10,175
37,821
19,983
1,482
79,818
216,853
5,552
188,205
531,874
290,931
Pa￿14
coi)liiiiie(L.

Flii
I Statements - eontillued
FOR THE YEAR ENDED S APRIL 2024
ei
SiJPPORT COSTS
Governance
costs
Finance
Total$
Charitable activities
3,598
3,660
7,258
TRUSTEI ES, REMUNERATION AM) BENEFrrs
Tl)ere were no trust¢es' reniuD¢tation OT oiher benefits for the year ended 5 April 2024 nor for th¢ year ¢iided
5 April 2023.
Trvstees, ¢xpons¢s
Tl)ere war no tn]stees' expenses paid for th¢ year ended 5 April 2024 nor for th¢ yeai. ended 5 April 2023.
COMPARAT￿￿5 fiOR THE sfATKMENT OF FINANCIAL ACTIVITIES
Unr¢strict¢d
fullds
INCOME AND ENDOWMENTS FROM
Donations ￿ld legacies
615,321
Oth¢i' trnding a¢livilies
Investnient iiicoiiie
13,301
66,880
Total
695,502
EXPEI NDITURE, ON
CliarltRble Activitie5
Charilabl¢ activities
299,067
NET INCOME
396,435
RECONCILIATION OF fi UNDS
Total fi]nds biY)ught forW￿d
10,549,130
TOTAL FUNDS CARRIED FORWARD
10,945,565
Pagc 15
continiied...

Notes to the Fliiaii¢lAI S¢Attmellts- ¢ondiiued
FOR THE YEAR ENDED 5 APRIL 2024
io.
TANGIBLE FIXED ASSETS
Fixtur¢s
and
fittings
Fi'eehold
pi'opety
Motor
veliicles
Totsls
COST
At 6 Api-il 2023
Additioijs
7,057,222
124,414
343,972
56,995
199,978
54,100
7,601,172
235,509
At 5 Apiil 2024
7,181,636
400,967
254,078
7,836,6111
DEPREI CIATIOIY
At 6 April 2023
Chai'ge for year
1.779,935
138,823
289.949
62,321
180,421
15,7111
2250,305
216,854
At 5 April 2024
1,918,758
352270
196,131
2,467,159
NET BOOK VALUE
Al 5 April 2024
S262,878
48,697
57,947
5369,522
At 5 Apiil 2023
5,277287
54.023
19.557
5,350,867
ii.
STOCKS
514124
514123
Stocks
1,000
1,000
12.
DEBTORS: AMouNfs FALLING Duf WITHIN ONE YEAR
514124
514123
Loall lo SNM Veron4 Italy
Other debtor Bank of Indi
Olhei. debtor Piinjab Bank
B￿ncheS
p￿payme1]ts
79,818
12,114
40,230
5,498
21,406
39,221
89,023
3,710
23,869
155,823
159,066
Other debiorBank of Ijidia & Punjab National Bank are unrcalised inletrst on fjxed deposit accounts.
Page 16
continued.,,

SANT NIRANKARI MANDAL
I tlie Financial Statemenls- contiiiued
FOR THE YKAR ENDED 5 APRIL 2024
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
514124
514123
Other ¢irditDrs
3,660
3,540
14.
MOVEI METrIT IN FUNDS
Net
movement
in fund.
Ai
5.4.24
At 6.4.23
Unresti'lcted fuiids
GeJieThl fund
10,94S565
500,785
11.446,350
TOTAL FUNDS
10,94S565
500,785
11,446,350
Net movem¢llt in fund5, included in tiK above are as follthvs:
Incoming
resources
Resources
expended
Movement
in thjids
Unrestricted funds
GeLieral fund
1,039,917
(539,132)
500,785
TOTAL FUNDS
1,039,917
(539,132)
500,785
CompAratives for movement in funds
Net
mov¢inent
in funds
At 6.4.22
5.4.23
Unrestricteil funds
Geileral thiid
10,549.130
396,435
10,945,565
TOTAL FUDIDS
10.549,130
396,435
10,945.565
nparaliv¢ net movement in ￿n(l$, included in th¢ libove 8r¢ as follows:
Incojnillg
resources
Resouires
expeiided
MoveLI)¢nl
in fiiiids
Unrestricted fiinds
Gei)eTal fiiiid
695,502
(299.067)
396,435
TOTAL FUNDS
695.502
(299,067)
396,435
Page 17
¢oi)liiiued...

SANT NIRANKAIU MANDAL
Notes lo Ilie FbiAn¢lAI Statements- continued
FOR THE YEAR KNDED 5 APRIL 2024
14.
MOVEMENT IPI FUNDS- continued
A cunent year12 Anollths aiid prior y¢ar 12 months combilled position is as folloivs:
Nel
moveinent
in funds
Ai 6.4.22
5.4.24
Uni'estrleted fiiiids
Geileral fund
10,549,130
897,220
11,446,350
TOTAL fiUNDS
10,549.130
897,220
11,446,350
current year 12 months and prior year 12 months combined llwvement in fvnds, includ¢d ill Ihe abov¢ ar¢
as follows:
Incoming
Resources
expended
Movemeiit
in thnds
Uiii'e5trlcted funds
Gehei'al fuiid
1,735,419
{838,199)
897,220
TOTAL FUNDS
1,735,419
(838,199)
897,220
15.
RELATED PARTY DISCLOSURES
Th¢Tr iYer¢ no relaLed party transactions for ihg year ¢Dded 5 April 2024.
Page 18

SANT
DAL
UK
Detalled StaterneDI of FiiiancRAI A tivitie5
FOR THE YEAR ENDED 5 APRIL 2024
514124
514123
INCOME AND ENDOWMENTS
Donatlons and l¢gacle$
Donations
Giftaid
Doiiated services and facilities
684,966
166,003
605,571
9,750
850,969
615,321
Other tradlng Activitie5
Lileratule atid magazine
8,584
13,301
Iiiveslmeiit Inconle
Interest receivable
180,364
66,880
To(al iiicomiiig i'esoul'ces
1,039,917
695,502
Charitible aftivilies
Mott)ring and travelling
Rcpairs and maint¢n3iKe
Insuran¢e
Liglit, heat and water
TelepEione and fax
Post28¢, stationery & adv￿*
Literdture and magazines
Siilldries
MJi'qu¢c3 end PDrtakabins
Calerfjng) food and utensils
Confor¢n¢¢ facilities/ Expense
Dotialions - Ma¢millan
Loaii wi'ite off
Freoliold property
Fixtures and fittings
Motor vcbicles
5824
11936
28,387
124,992
877
441
691
3,169
330
5,316
4,671
71,693
626
1,068
1,736
1,559
10,175
37,821
19,983
1,482
79,818
138,823
62,321
15,70
5,552
136,335
46,981
4,889
531,874
290,931
Support eosts
Bank cliarges
3,598
4,356
Govti'ttihee eosts
Auditors, Irmuiieralion
3,660
3,780
Total resources expended
539,132
299,067
Net iiicome
500,785
396,435
This page docs iiol fonn part of th¢ statutory finai)cial stsl¢ll)¢llts
Page 19