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REGISTERED CHARITY NUMBER: 503029
Report of the Trustees and
Audited Financial Statements for the Year Ended 5 April 2025
for SANT NIRANKARI MANDAL (UK)
Thapers Limited Chartered Accountants Harpal House 14 Holyhead Road Haridsworth Birmingham West Midlands B21 OLT
SANT NIRANKARI MANDAL (UK)
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Contonts of the Financial Statements FOR THE YEAR ENDED 5 APRIL 2025
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|Report of the Trustees|1|to|5|
|Report|of the Independent|Auditors|6|to|9|
|Statement of Financial Aetivitles|10|
|Balance|Sheet|ll|
|Cash|Flow Statement|12|
|Notes|to|the Cash|Flow Statement|13|
|Notes to|the|Financlat|Statements|14|to|19|
|Detailed|Statement|of Financial|Activities|20|ta|2|
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SANT NIRANKARI MANDAL (UK) Report of the Trustees FOR THE YEAR ENDED 5 APRIL 2025
The trustees present their report with the financial statements of the charity for the year ended 5 April 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard. applicable in the UK and Republic of Ireland (FRS 102) (effective | January 2019).
OBJECTIVES AND ACTIVITIES
Obfectives and aetivitics The objects of the Mission is to afford a genuine effort to unile mankind for the good of humanity and the promotion of responsible living in society haying high regards for all religions and belicf systems,
The aims of the Mission are:
a, The advancement of religion in accordance with the teachings of the Mission
b. Te conduct any charitable purposes as decided by the Executive Body of the Mandal c. In fitheranee of the aforesaid objects and not otherwise, to promote and spread the message of Itatemily and universal brotherhood among all human being irrespective of their colour, creed, caste, race, religion or nationality based on the fatherhood of one Almighty God, and to conduct programs and meetings for informing the public about God and about the Mandal's function and purpose, which are to be achieved by means of: c-i holding daily, weekly, monthly, quarterly, half yearly, and yearly meetings throughout the United Kingdom cii Publishing and distributing the Mission's magazines, leaflets, bills, letters and other material without making charge in accordance with the responsibilities given to the volunteers of the Mission by the Executive Body, c-iii Use of Internet aud medin facilities 10 publicise and inform the activities of the Mission locally, nationally and globally in accordance wilh the responsibilities given lo volunteers of the Mission by the Executive Body. d. To organize and operate allied institutions for the benefit of the public in general and for the members of the Sant Nirankari Mission in particular.
c. To administer funds of the Mandal, to co-ordinate the successful and efficient operation of the Mandal and of any units which form the part of the Mandal, and to manage assets vested in and belonging to the Mandal and its component units, £ Yo provide for the accommodation if needed for the missionaries of the organization from within the UK and abroad
while they are carrying on the Mandal's work in the United Kingdou. a. To do all such other things as shall be necessary for the attainment of the aforesaid aims and objectives,
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
With the direction and approval of Her Holiness Satguru Mata Sudiksha Ji Maharaj, several projects continue lo be carried out for the wellbcing of members of the Mission and public at large. " Sangat (Congregation) in English and other languages to increase awareness of the Mission’s message of Uniiy in Diversity held in branches throughout the UK
" Spiritual, social, and cultural events that support peace and harmony in line with the Mission's philosophy, as well as cullural art and drama and sporting activities
" Promotion of interfaith networking and social cohesion. " Social gatherings thal include cooking, yoga, meditation, aud diet advice.
" Adopt environmentally friendly changes, such as recycling facilities and LED lighting. "Blood donation and Tree Plantation drives " Support charitable activities such as cancer research or giving aid to victims of natural disasters and promoting humanitarian laws.
FINANCIAL REVIEW Prinelpal funding sources The Mandal is reliant on voluntary donations from members. The budgetary control, approval systems, internal audits and regular oversee by the executives in charge of their specific areas ensures the well managements of the Charity's funds,
Reserves policy
All funds are “unrestricted funds" and there is no specific level of expenditure earmarked and held in reserves for the present or in the future.' The trustees’ decision to acquire a land or building is dependent on the needs and requirements of the congregations and funds available.
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SANT NIRANKARI MANDAL (UK)
Report of the Trustees FOR THE YEAR ENDED 5 APRIL 2025
FUTURE PLANS
Satguru.is mindful of the potential devastation currently being caused in the name of religion all over the world. No country appears to have escaped from such intolerance and conflicts. With this in mind Her Holiness has been (raveling extensively in these troubled times to promote peace, human unity, fraternity, tolerance and the concept "unity in diversity",
To encourage harmony and peacell coexistence among people of all religions and varied beliefs, the Lxecntive Body and afl branches in the UK shall continue to arrange regular meetings al the local level with other faiths incorporating members at the grassroots level.
With the increasing membership, the Executive Body will investigate increasing seating capacity itt all Bhawans (places of worship) in the United Kingdom where practical and purchase or modify the buildings as necessary,
STRUCTURE, GOVERNANCE SND MANAGEMENT
Governing document
"The Sant Nicankari Mandal U.K" also known as Sant Nicankati Mission and sometimes referred to as SNM UK or simply as Mandal or Mission and often described, as the Universal Brotherhood was constituted under a trust deed daied 3rd February 1974 and is a registered charity, number 503029,
The Supreme Head and the Spiritual Guide of the Mission/Mandal is Her Holiness Satguru Mata Sudikshs Ji Maharaj hereinafter referred to as “Satguru".
SUPREMACY OF SATGURU
The Satguru shall be the supreme cntily, possessing absolute authority and contro! over all matters connected with or related to the Mandal/Mission, the Executive Committee (also relerred to as the Executive Body of the Sant Nirankari Mandal UK), and Mandal's component uni(s in any form whatsoever including the power to reconstitute, expand, reduce the number of members of the Executive Body or the component units, but it is anderstood that the Sant Nirankari Mandal, U.K. shall have absolute contro! over the assets of the organisation in the United Kingdom.
EXECUTIVE BODY:-
The Sant Nirankari Mandal shall bave its Executive Body comprising of members selected and nominated by the Satguru from time lo time. ‘The mmmber of Members in the Executive Body was five, at the Year Ending 5 April 2025. One Member resigned on 24 August 2025 leaving the number of Executive Members as four at the date of signing of this Repart. The numbers of Members can be allered as and when needed by the Mandal in accordance with the Supremacy of Satguru mentioned above.sevordance with the Supremacy of Satguru mentioned above. No person who is nol a Member of the Mission can be nominated as a member of the Executive Body. The Member of the Executive Body shall remain in ofice at the sole discretion of the Satguru. Any Member of the Executive Body may resign or be removed by the Satguru on grounds of misconduct, unsatisfactory work or any other grounds and Satguru may nominate any other member to fill the vacancy,
Policies and procedures for the induction and training of trustees Since the Sant Nirankari Mandal (UK) is wholly and solely a charitable movement, all services rendered, and donations given are on a voluntary basis.
‘The Mission's procedures in relation to induction, training and continuity of trustees is reviewed as necessary by the executive bady to ensure compliance with UK laws.
Appointment of trustecs will remain from within members of the Mandal and Executive body, with the overriding decision resting with Her Holiness.
Risk management
The charity trustees and executive committee have considered the major risks to which it is exposed and have reviewed those risks and established systems and procedures to manage those risks.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number 503029
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SANT NIRANKARI MANDAL (UK)
Report of the Trustees FOR THE YEAR ENDED 5 APRIL 2025
Principal address Sant Nirankari Salsang Bhawan Great Western Street Wedtiesbury West Midlands WS10 7LL
Trustees Trustee's and Executive Committee:
Mr, Sukhjinder Singh President, Chair and Trustee
Mr. Hanmohinder Singh Bhatia (resigned on 24th August 2025) General Secretary and Trustee
Mr. Bhupindra Singh Anand (appointed as trustee on 05th September 2025) Publication Internet and Media
Mr. Gurpreet Singh Bhatia Social and Welfare
Mr. Balwant Singh Executive Member
Auditors Thapers Limited Chartered Accountants Harpal House 14 Holyhead Road Handsworth Birmingham West Midlands B2) OLT Solicitors Harbans Singh & Co 17 Church Street Oldbury West Midlands B69 3AD
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SANT NIRANKARI MANDAL (UK)
Report of the Trustees FOR THE YEAR ENDED 5 APRIL 2025
REFERENCE AND ADMINISTRATIVE DETAILS Bankers
Natwest Bank Pic 34 High Street, Smethwick, Warley, West Midlands B66 IDU
Punjab National Bank (Intemational) Limited 290 Soho Road Birmingham B21 9LZ
State Bank of India 118 Soho Road Handsworth Birmingham B21 9DP
Bank of India 182 Scho Road Handsworth Birmingham B21 9LP
STATEMENT OF TRUSTEES’ RESPONSIBILITIES
‘Lhe trustees are responsible for preparing the Report of the ‘frustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice),
Charity law requires the trustees o prepare financial statements for cach financial year, Under that law, the trustees have elected (o prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
Under charity law the trustees must not approve the financial statements unless they are satisfied that they give a (ue and fair view of the state of aflairs of the charity and of the incoming resources and application of resources, including the income{o and expenditure, of the charity for thal period. In preparing those financial statements, the trustees are required
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select suitable accounting policies and then apply them consistently;
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- observe the methods and principles in the Charities SORP; ~ make judgements and estimates that are reasonable and pradent; - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper acvounting records which disclose with reasonable accuracy at any time the finaneial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011 and The Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable sleps for the prevention and detection of fraud and other irregularities.
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SANT NIRANKARI MANDAL (UK)
Report of the Trustees FOR THE YEAR ENDED 5 APRIL 2025
Approved by order of the board of trustees on 26 January 2026 and signed on its beball by:
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AWE
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Mr Bhupinder Singh Anand - Trustee
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Report of the Independent Auditors to the Trustees of Sant Nirankuari Mandal (UK)
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Opinion
We have audited the financial statements of Sant Nisankari Mandal (UK) (the ‘charily') [or the year ended 5 April 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies, The financial reporting framework that has heen applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Acecpted Accounting Practice).
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In our opinion the financial statements: - give a true and fair view of the state of the charity's affairs as at § April 2025 and of its incoming resources and application of resources, for the year then ended;
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- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and - have been prepared in accordance with the requirements of the Charities Act 2011.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibitilies under those slandards ure further described in the Auditors’ responsibilities for the audit of the financial statements section ofour report. We are independent of the charity in accordance with the ethical requirements thal are relevant to our avdil of the Emancial statements im the UK, including the PRC's Ethical Standard, and we have fullilled 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.
Conclusions relating to going concern
In auditing the financial slatements, we have concluded that the (rustees' use of the going concem basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertaintics relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to eontinuc as a going concer for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concerp are described in the relevant sections of this report,
Other information The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent othenvise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be unaterially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material inisstatement ofthis[other information,] we[ave][required][to][report][thal][fact.] We[ have][ nothing][to][ report][in][this][regard,]
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Matters on which we are required fo report by exception We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion: ~ the information given in the Report of the ‘Trustees is inconsistent in any material respect with the financial statements; or
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- sufficient accounting records have not been kept; or - the financial statements are nat in agreement with the accounting records and returns; or ~ we have nol received all the information and explanations we require for our audit.
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Report of the Independent Auditors to the Trustees of Sant Nirankari Mandal (UK)
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Responsibilities of trustees
As explained more fully in the Statement of Trustees’ Responsibilities, (he trustees are responsible for the preparation of the financial slatements which give a true and fhir view, and for such internal control as the (rustees determine is necessary to enable the preparation of[financjal][statements][(hat][are][free][{rom][material][misstatement,][whether][duc][to][fraud] or error,
In preparing the financial statements, the tmstces 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 concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do sn,
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Report of the Independent Auditors to the Trustees of
Sant Nirankari Mandal (UK)
Our responsibilities for the audit of the financial statements
We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance wilh the Act and relevant regulations made or having eflect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether duc to fraud or error, and to issue a Report of the Independent Anditors that includes our opinion, Reasonable assurance is a high level of[assurance,][but][is][not][a][guarantee][that][an][audil][conducted][in][accordance] with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or ctror and are considered material if, individually or in the aggregate, they could reasonably be expected (o influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable oldetecting irregularities, including [fraud is detailed below:
Extent to which the audit was considered capable of detecting irregularitics, including fraud Inegularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in fine with our responsibilities, outlined above, to detect material misstatements in respect of irregulanties, including fraud. ‘The extent to which our procedures are capable ofdetecting irregularities, including Iraud is detailed below.
We considered the nature of the charitable organization and its control environment, and reviewed the charity's documentation of their policies and procedures relating to fraud and compliance with laws and regulations, We also enquired of management about their own identification and assessment of the risks of irregularilies.
We oblained an understanding of the legal and reguiatory framework thal the charity operates in, and identilied the key laws and regulations thal;
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~ hada dircet effect on the determination ofmaterial amounts and disclosures in the financial statements. ‘These included the Charities Act and tax legislation; and
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- donot have a direct effect on the financial statements but compliance with which may be fundamental to the charitable organization ability to operate or to avoid a material penalty.
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We discussed among the audit engagement team regarding the opportunilics and incentives that may exist within the organization for fraud and haw and where fraud might occur in the financial statements. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override. In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments; assessed whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluated the business rationale of any significant transactions that are unusual or outside the nonnal course ofbusiness.
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In addition to the above, our procedures to respond to the risks identified included the following: - reviewing financial statement disclosures by testing to supporting documentation to assess compliance with provisions of relevant Jaws and regulations described as having a direct effect on the financial statements;
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~ performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of miuterial misstatement dite to fraud:
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enquiring of management, and external legal counsel concerning actual and potential litigation and claims, and insfances of non-compliance with laws and regulations; and
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reading minutes of mectings of those charged with governance. A further description of our respousibilities for the audit of the financial statements is located on the Financial Reporting, Council's website at www.lic.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors,
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Report of the Independent Auditors to the Trustees of Sant Nirankari Mandal (UK)
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. Our audit work has been undertaken so thal we might stale to the charity's Wustees those matters we are required to slate to them in an audilors' report and for no other purpose. ‘To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audil work, for this report, or for the opinions we have formed.
Chartered Accountants Harpal House 14 Holyhead Road Handsworth Birmingham West Midlands B21 OLT
26 January 2026
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SANT NIRANKARI MANDAL (UK)
Statement of Financial Activities FOR THE YEAR ENDED 5 APRIL 2025
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|8/4/25|5/4/24|
|Unrestricted|Total|
|funds|finds|
|Notes|&|£|
|INCOME AND ENDOWMENTS|FROM|
|Donations and|legacies|2|884,793|850,969|
|Other trading|activities|3|LAGI|8,584|
|Investment|income|4|261,317|180,364|
|Other income|692,789|-|
|Total|1,840,060|1,039,917|
|EXPENDITURE|ON|
|Charitable|activities|B)|
|Charitable|activities|615,805|539,132|
|NET INCOME|1,224,258|500,785|
|RECONCILIATION OF FONDS|
|Total|funds brought|forward|11,446,350|10,945,565|
|TOTAL FUNDS|CARRIED FORWARD|12,670,605|11,446,350|
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The notes form part of these financial statements
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SANT NIRANKARI MANDAL (UK)
| Balance Sheet | ||||
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| §APRIL 2025 | ||||
| 8/4/25 | 5/4/24 | |||
| Unrestricted | Total | |||
| fands | funds | |||
| Notes | £ | £ | ||
| FEXEDASSETS ‘Tangible assets |
1) | ; | , 5,971,573 | 5,369,522 |
| CURRENTASSETS | ||||
| Stocks | iF | 1,000 | 1,000 | |
| Debtors | 12 | 150,826 | 155,823 | |
| Cash it bank and in hand | 6,550,866 | $,923,665 | ||
| 6,102,692 | «6,USOABS | |||
| CREDITORS Amounts fallingdue within one year |
13 | (3,664) | (3,660) | |
| NETCURRENTASSETS | 6,699,032 | 6,076,828 | ||
| TOTALASSETS LESSCURRENT | ||||
| LIABILITIES | 12,670,605 | 11,446,350 | ||
| NETASSETS | 12,670,605 | 11,446,450 | ||
| FUNDS | 14 | |||
| Unrestricted funds | 12,670,605 | 11,446,356 | ||
| TOTALFUNBS | 42,670,605 | 11,446,350 |
The Runneial statements were approved by the Board of Trustees the Board of Trustees and authorised for issue on 26 January 2026 and were signed on its behalf by:
Mr SukhjinderSurbina Singh Presidentdase- Trustee
BLE Mr Bhupinder Singh Anand - ‘Trustee
‘The notes fonn part of these nancial statements
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SANT NERANKARI MANDAL (UK)
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|Cash|Flow Statement|
|FOR THE YEAR|ENDED|3 APRIL|2025|
|5/4/25|5/4/24|
|Notes|£|£|
|Cash|flaws|from|operating|activities|
|Cash|generated|from operations|I|498,124|540,638|
|Nel|cash|provided by|operating|activities|498,124|540,638|
|Cash|flows|from|investing|activities|
|Purchase|oftanpible|fixed|assets|(871,606)|(235,509)|
|Sale|oftangible|fixed|assels|739,366|-|
|Interest|reecived|261,317|180,364|
|Net|cash|provided by/(used|in)|investing|activilies|129,077|(55,145)|
|Change|in cash and|cash|equivalents|in|
|the|reporting|period|627,201|485,493|
|Cash|and cash|equivalents|at|the|
|beginning of the|reporting period|5,923,665|5,438,172|
|Cash|and|cash|equivalents|at|the end|of|
|the|reporting period|6,550,866|5,923,665|
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‘The notes form part of these linancial statements
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SANT NIRANKARI MANDAL (UK)
Notes to the Cash Flow Statement FOR THE YEAR ENDED 5 APRIL 2025
L RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
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|---|---|---|---|---|---|---|---|---|
|5/4/25|5/4/24|
|£|£|
|Net|income|for|the|reporting|period|(as|per the Statement|of Financial|
|Activities)|1,224,258|500,785|
|Adjusiments|for:|
|Depreciation|charges|222,980|216,854|
|Profit on|disposal|of fixed|assets|(692,789)|-|
|Interest|received|(261,317)|(180,364)|
|rounding|.|(2)|.|
|Decrease|in|debtors|4,997|3,243|
|increase|in|creditors|-|120|
|Net eash|provided|by|operations|498,124|540,638|
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- ANALYSIS GF CHANGES IN NET FUNDS
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|At|6.4.24|Cash|flow|At|5.4.25|
|£|£|£|
|Net|cash|
|Cash|at|bank and|in hand|5,923,665|627,201|6,550,866|
|5,923,665|627,201|6,550,866|
|Total|5,923,665|627,201|«6550,866|
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The notes form part of these financial statements
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1, ACCOUNTING POLICIES
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SANT NIRANKARI MANDAL (UK)
Notes to the Financial Statements FOR THE YEAR ENDED 5 APRIL 2025
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (PRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), Vinuncial Reporting Standard 102 "Che Kinancinl Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011. ‘The financial statements have been prepared under the historical cost convention.
fncome
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably, Expenditure Liabilities ore revognised as expenditure as soon as there is a legal or constrictive obligation committing the charity lo thal expenditure, it is probable thal a transfer of economic benefits will be required in selllement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related lo the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources,
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over ils estimated useful life.
Frechold property - 2% on cost Fixtures and fittings - 25% on cost Motor vehicles - 20% on reducing balance
Stoeks
Stocks are valued at the tower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
The churity is exempt from tax on ily charitable activities.
Fund accounting
Unrestricted fimds can be used in accordance with the charitable objectives at the discretion ofthe trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricled purposes.
Further explanation of the nature and purpose ofeach fund is included in the notes to the [nancial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
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SANT NIRANKARI MANDAL (UK)
Notes to the Financial Statements + continued YOR THE YEAR ENDED § APRIL 2025
2, DONATIONS AND LEGACIES
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| 2, | DONATIONS AND | LEGACIES | |||
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| 5/4/25 | S/A/24 | ||||
| £ | £ | ||||
| Donations | 770,963 | 684,966 | |||
| Git aid | 87,892 | 166,003 | |||
| Donated services and | facilities | 25,038 | - | ||
| $84,793 | 850,969 | ||||
| 3. | OTHER TRADING | ACTIVITIES | |||
| 5/4/25 | 5/4/24 | ||||
| £ | £ | ||||
| Literatureand magazine | 1,161 | 8,584 | |||
| 4, | INVESTMENTINCOME | ||||
| 5/4/25 | 5/4/24 | ||||
| £ | £ | ||||
| Interest receivable | 261,317 | 180,364 | |||
| 5, | CHARITABLE ACTIVITIES COSTS | ||||
| Direct | Support | ||||
| Costs (sce | costs (sce | ||||
| note 6) | note 7) | Totals | |||
| £ | £ | £ | |||
| Charitable activities | 608,734 | 7,071 | 615,805 | ||
| 6, | DIRECTCOSTSOFCHARITABLEACTIVITIES | ||||
| §/4/25 | S/d/24 | ||||
| Motoring andtravelling | 29,685 | §,424 | |||
| Repairs andmaintenance | 12,152 | 11,936 | |||
| fusurance | 29,276 | 28,387 | |||
| Light, heatand water Telephone andfax |
134,441 2,786 |
124,992 877 |
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| Postage, stationery&advert | advert | 2,301 | 44] | ||
| Literature and magazines | 746 | 691 | |||
| Sundries | 5,129 | 3,169 | |||
| Marqueesandporlakabins | 37,086 | “ | |||
| Coaches und rented vehicles | 4,920 | - | |||
| Catering, foodand utensils | 73,814 | 37,821 | |||
| Broadcast andmedia | §,145 | - | |||
| Conference facilities’ | Expense | 48,273 | 19,983 | ||
| Donations - Macmillan | - | 1,482 | |||
| Lean write off | - | 79,818 | |||
| Depreciation | 222,980 | 216,853 | |||
| 608,734 | 534,874 |
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SANT NIRANKARI MANDAL (UK)
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Notes to the Financial Statements - continucd FOR THE YEAR ENDED § APRIL 2025
7 SUPPORT COSTS
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||||||
|---|---|---|---|---|
|Govemance|
|Finance|cosls|Totals|
|£|£|£|
|Charitable|activities|3,411|3,660|7,071|
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&. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees’ remuneration or other benefits for the year ended 5 April 2025 nor for the year ended 5 April 2024.
Trustees’ expenses
‘There were no tustees’ expenses paid for the year ended $ April 2025 nor for the year ended 5 April 2024.
9, COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
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|||||
|---|---|---|---|
|Unrestricted|
|finds|
|£|
|INCOME AND ENDOWMENTS FROM|
|Donations and|legacies|850,969|
|Other|trading|activilies|8584|
|Investment|income|180,364|
|Total|1,039,917|
|EXPENDITURE|ON|
|Charitabic|activities|
|Charitable|activities|539,132|
|_—__.|
|NET INCOME|500,785|
|RECONCILIATION OF FUNDS|
|Total|fimds brought|forward|10,945,565|
|TOTAL FUNDS CARRIED FORWARD|11,446,350|
----- End of picture text -----
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SANT NIRANKART MANDAL
- TANGIBLE FIXED ASSETS
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:
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Notes to the Financial Statements - continued FOR THE YEAR ENDED § APRIL 2025
| 10. | TANGIBLE FIXEDFIXED ASSETS | ||||
|---|---|---|---|---|---|
| Fixtures | |||||
| Freehold property £ |
and fittings £ |
Motor vehicles £ |
Totals £ |
||
| COSsT AtGApril 2024 |
7,181,636 | 400,967 | 254,078 | 7,836,681 | |
| Additions Disposals |
T9LNI7 (98,356) |
80,489 - |
. - |
871,606 (98,356) |
|
| At5 April 2025 | 7,874,397 | 481,456 | 254,078 | 8,609,931 | |
| DEPRECIATION | |||||
| At6April2024 | 1,918,758 | 352,270 | 196,131 | 2,467,159 | |
| Charge foryear | 154,645 | 56,744 | 11,589 | 222,978 | |
| Kliminated on disposal | (51,779) | - | - | (51,779) | |
| At 5April2025 | 2,021,624 | 409,014 | 207,720 | 2,638,358 | |
| NETBOOKVALUE | |||||
| At 5April2025 | 5,852,773 | 72,442 | 46,358 | 5,971,573 | |
| At 5April 2024 | 5,262,878 | 48,697 | 57,947 | 5,369,522 | |
| ll. | STOCKS | ||||
| 8/4/25 | 5/4/24 | ||||
| £ | £ | ||||
| Stocks | 1,000 | 1,000 | |||
| 12, | DEBTORS: AMOUNTS FALLING DUE WITHIN ONEYEAR | ||||
| 5/4/25 | 5/4/24 | ||||
| £ | £ | ||||
| Other debtorBank of India | 37,552 | 39,221 | |||
| OtherdebterPunjabBank | BI,116 | 89,023 | |||
| Branches | 6,922 | 3,710 | |||
| Prepayments | 25,236 | 23,869 | |||
| 150,826 | 155,823 |
Other debtor Bank of India & Punjab National Bank are unrealised interest on fixed deposit accounts,
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SANT NIRANKARI MANDAL (UK)
Notes to the Financial Statements ~ continued FOR THE YEAR ENDED 5 APRIL 2025
| 13. | CREDITORS: AMOUNTS FALLINGDUEWITHINONEYEAR | CREDITORS: AMOUNTS FALLINGDUEWITHINONEYEAR | ||
|---|---|---|---|---|
| §/4/25 | 5/4/24 | |||
| . | £ | £ | ||
| Other creditors | 3,660 | 3,660 | ||
| 14. | MOVEMENTINFUNDS | Net | ||
| movement | At | |||
| At 6.4.24 | in funds | 5.4.25 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 11,446,350 | 1,224,255 | 12,670,605 | |
| TOTAL FUNDS | 11,446,350 | 1,224,255 | 12,670,605 | |
| Nei movement in funds, included in the above are as {6tlows: | ||||
| Incaming | Resources | Movement | ||
| resources | expended. | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 1,840,060 | (615,805) | 1,224,255 | |
| TOTALFUNDS | 1,840,060 | (615,805) | 1,224,255 | |
| Comparatives formovement in funds | ||||
| movement | At | |||
| At 6.4.23 | in funds | 5.4.24 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 10,945,565 | 500,785 | 11,446,350 | |
| TOTALFUNDS | 10,945,565 | 500,785 | 11,446,350 | |
| Comparativenetmovementinfinds,includedin theaboveareas[ollows: | ||||
| Incoming resources |
Resources expended |
Movement in finds |
||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| Generalfund | 1,039,917 | (539,132) | 500,785 | |
| TOTALFUNDS | 1,039,917 | (539,132) | 500,785 |
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SANT NIRANKARI MANDAL (UK)
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Notes to the Financial Statements - continucd FOR THE YEAR ENDED 5 APRIL 2028
14. MOVEMENT IN FUNDS- continued
A current year {2 months and prior year 12 months combined posilion is as follows:
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|---|---|---|---|---|
|Nel|
|inovement|Al|
|Al|6.4.23|in funds|5.4.25|
|£|L|£|
|Unrestricted|funds|
|General|fund|10,945,565|1,725,040|12,670,605|
|TOTAL FUNDS|10,945,565|1,725,040|12,670,605|
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A current year }2 months and prior year 12 months combined net movement in funds, included in the above are as follows:
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||||||
|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|2,879,977|(1,154,937)|1,725,040|
|TOTAL FUNDS|2,879,977|(1,154,937)|1,725,040|
----- End of picture text -----
- RELATED PARTY DISCLOSURES
There were no related party (ransactions for the year ended 5 April 2025.
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SANT NIRANKARI MANDAL (UK)
:
Detailed Statement of Minancial Activities FOR THE YEAR ENDED 5 APRIL 2025
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||||||
|---|---|---|---|---|
|5/4/25|5f4/24|
|£|£|
|INCOME AND|ENDOWMENTS|
|Donations|and|legacies|
|Donations|770,963|684,966|
|Gill aid|$7,892|166,003|
|Donated|services and|freilities|24,938|-|
|884,793|850,969|
|Other|trading|activities|
|Literature and|magazine|1,161|8,584|
|Investment|Income|
|Interest|reccivable|261,317|180,364|
|Other|income|
|Gain on|sale of tangible lixed|assets|692,789|-|
|‘Total incoming|resources|1,840,660|1,039,917|
|EXPENDITURE|
|Charitable|activities|
|Motoring and|travelling|29,685|5,424|
|Repairs|and maintenance|12,152|11,936|
|Tnsurance|29,276|28,387|
|Light,|heat and|water|134,441|124,992|
|Telephone and|fax|2,786|877|
|Postage,|stationery & advert|2,301|44]|
|Literalure|and magazines|746|69}|
|Sundries|5,129|3,169|
|Marquees|and|portakabins|37,086|-|
|Coaches and rented vehicles|4,920|-|
|Catering,|food and|utensils|73,814|37,825|
|Broadcast and media|5,145|»|
|Conterence|facilities/ Expense|48,273|19,983|
|Donalions|- Macmillan|-|1,482|
|Loan write off|“|79,818|
|Frechold|property|154,645|138,823|
|Fixtures and|fittings|56,745|62,321|
|Motor vehicles|11,590|15,709|
|608,734|531,874|
|Support|costs|
|Finance|
|Bank charges|3,411|3,598|
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This page does not fonn part of the statutory financial statements
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SANT NIRANKARI MANDAL (UK)
Detailed Statement of Financial Activities FOR THE YEAR ENDED 5 APRIL 2025
Finance Governance costs Auditors’ remuneration Total resources expended Net income
| 54/25 | 5/4/24 |
|---|---|
| £ | £ |
| 3,660 | 3,660 |
| 615,805 | 539,132 |
| 1,224,255 | 500,785 |
This page does not fonn part of the statutory financial statements
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