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|Trustees|Mrs U Mehta|||
|---|---|---|---|
||MrJ Kurji|||
||Mr V Mehta|||
||MrJ Mehta|||
||Mr R Mehta|||
||Mr V Dagly|||
||MrAShah|||
||Mr M Shah|||
||Mr P Madhani|||
||Mr M Mehta|||
||Mr S Mehta|||
||Mr K Shah|||
||MrAShah|||
||Mr K Shah|||
||Mr J Mehta|||
||Mr S Shah|||
||Mr M Shah|||
||Mrs M J Mehta|||
||Mr U D Shah|||
|Senior management|Mr R Mehta|Custodian|Trustee|
||Mr S Shah|||
||Mr J Mehta|||
|Chadity number|507899|||
|Principal address|Jain Centre<br>Monffort|||
||32 Oxford Street|||
||Leicester|||
||Leicestershire|||
||LE1 5XU|||
|Auditor|De<br>Advisor|Limited 7/A Pinnacle Accountants||
||32 De Montfort Street|||
||Leicester|||
||Leicestershire|||
||United<br>Kingdom|||
||LE1 7GD|||





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|||Page|
|---|---|---|
|Trustees report||t -3|
|Statement<br>oftrustees|responsibilities||
|Independent<br>auditor's|report|5-8|
|Statement<br>offinanmal|activities||
|Balance sheet||10|
|Notes to the financial|statements|11-19|





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|Matters on which we|are required to report by exception|are required to report by exception||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|In respect solely ofthe imitation<br>on our work relating to||provisions|for repairs described||||above|||||
|we have not obtained<br>afi the information<br>and explanations|||that|we considered||necessary||for|the purpose||of|
|our audit; and||||||||||||
|we were unable|to determine<br>whether<br>suffident<br>accounting||records had been maintained.|||||||||
|We have<br>nothing<br>to|report<br>in respect<br>of the<br>following|matters|in relation<br>to||which|the Charities|||(Accounts||and|
|Reports) Regulations|2008 require<br>us to report to you<br>if,|in our opinion:||||||||||
|the<br>information|given<br>in the financial<br>statements|is inconsistent||in any|material||respect|with||the trustees||
|report, or||||||||||||
|the financial statements<br>are not in agreement<br>with||the accounting||records.||||||||



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||||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
|---|---|---|---|---|---|---|---|---|
||||funds|funds||funds|funds||
||||2022|2022|2022|2021|2021|2021|
|||Notes||8|8|f|||
|Income from:|||||||||
|Donations<br>and legaaes|||146,667|368,592|515,259|95,305|82,906|178,211|
|Investments|||27,317|2,294|29,611|21,191|3,000|24,191|
|Total income|||173,984|370,886|544,870|116,496|85,906|202,402|
|Expenditure<br>on:|||||||||
|Raising funds||4||49,856|49,856||49,718|49,718|
|Charitable<br>activities||5|(170,396)|136,804|(33,592)|71,474|33,999|105,473|
|Other expenditure||10|70|17,526|17,596|240|104,958|105,198|
|Total expenditure|||(170,326)|204,186|33,860|71,714|188,675|260,389|
|Net gains on<br>investments|||14,063||14,063|237,139||237,139|
|Net income|||358,373|166,700|525,073|281,921|(102,769)|179,152|
|Transfers<br>between|||||||||
|funds|||539|(539)||(4,536)|4,536||
|Net movement|in||||||||
|funds||7|358,912|166,161|525,073|277,385|(98,233)|179,152|
|Reconciliation|offunds:||||||||
|Fund balances at 1 Apdil 2021|||728,986|2,418,983|3,147,969|451,601|2,517,216|2,968,817|
|Fund balances|at 31 March||||||||
|2022|||1,087,898|2,585,144|3,673,042|728,986|2,418,983|3,147,969|





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|||||||2022||2021||
|---|---|---|---|---|---|---|---|---|---|
||||||Notes|f||f||
|Fixed assets||||||||||
|Tangible assets|||||13||1,344,726||1,374,448|
|Current assets||||||||||
|Debtors|||||15|51,454||48,819||
|Investments|||||16|994,319||888,434||
|Cash at bank and||in hand||||1,287,311||1,068,076||
|||||||2,333,084||2,005,329||
|Creditors:|amounts||falling due|within|17|||||
|one year||||||(4,768)||(4,100)||
|Net current assets|||||||2,328,316||2,001,229|
|Total assets less||current liabilities|||||3,673,042||3,375,677|
|Provisions|for liabilities||||18||||(227,708)|
|Net assets|excluding||pension|liability|||3,673,042||3,147,969|
|Net assets|||||||3,673,042||3,147,969|
|The funds|ofthe|charity||||||||
|Restncted|income|funds|||19||2,585,144||2,418,983|
|Unrestricted|funds||||||1,087,898||728,986|
||||||||3,673,042||3,147,969|





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|||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
|---|---|---|---|---|---|---|---|
|||funds|funds||funds|funds||
|||2022|2022|2022|2021|2021|2021|
|||8|6|8|8|5|5|
|Donations|and gifts|142,673|365,864|508,537|84,214|74,336|158,550|
|JRS grant||3,412||3,412|10,576|6,950|17,526|
|Membership|fees|582||582|515||515|
|Donated goods and<br>services|||2,728|2,728||1,620|1,620|
|||146,667|368,592|515,259|95,305|82,906|178,211|
|Grants receivable for core activities||||||||
|JRSgrant||3,412||3,412|10,576|6,950|17,526|
|||3,412||3,412|10,576|6,950|17,526|



|Income from investm|ents||||||
|---|---|---|---|---|---|---|
||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
||funds|funds||funds|funds||
||2022|2022|2022|2021|2021|2021|
||5|8|f|8|f||
|Income from listed|||||||
|investments|13,478|926|14,404|9,153|1,200|10,353|
|Interest receivable|13,839|1,368|15,207|12,038|1,800|13,838|
||27,317|2,294|29,611|21,191|3,000|24,191|



|Expenditure|on raising funds|||
|---|---|---|---|
|||Restncted|Restricted|
|||funds|funds|
|||2022|2021|
|||6|8|
|Fundraising|and publicity|||
|Staff costs||14,038|13,900|
|Trading costs<br>Depredation<br>and impairment||35,818|35,8'I8|
|Total costs||49,856|49,718|





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||||||||Support|Support|
|---|---|---|---|---|---|---|---|---|
||||||||costs|costs|
||||||||2022|2021|
||||||||f|8|
||Direct costs||||||||
||Staff costs||||||20,316|23,782|
||Depreciation|||and impairment|||4,179|3,700|
||Charitable||donations||||128,301|30,068|
||Pathshala||||||985|1,734|
||Bhoianlsala||||||8,354|3,725|
||||||||162,135|63,009|
||Share of||support and governance|||costs (see note 6)|||
||Support||||||(195,727)|42,464|
||||||||(33,592)|105473|
||Analysis||by|fund|||||
||Unrestricted|||funds|||(170,396)|71,474|
||Restricted||funds||||136,804|33,999|
||||||||(33,592)|105,473|
|6|Support||costs allocated to activities||||||
||||||||2022|2021|
||||||||5||
||Insurace||||||1,880|2,285|
||Heat and||hght||||6,237|5,742|
||Telephone||||||607|634|
||Pnnting,|postage and|||stationery||447|129|
||Repairs||||||11,266|4,017|
||Provison||for|building|repairs||(227,708)|18,000|
||Computer||costs||||106|1,339|
||Cleaning||and|sundry|||350|954|
||Governance|||costs|||11,088|9,364|
||||||||(195,727)|42,464|
||Analysed||between:||||||
||Support costs||||||(195,727)|42,464|





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|7|Net movement<br>in funds|Net movement<br>in funds|Net movement<br>in funds|||||||||||2022<br>f|2021<br>f|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||The net movement<br>in||funds|is|stated after|charging/(crediting)||||||||||
||Fees payable|for the audit||ofthe charity's||financial||statements||||||2,500||
||Depreciation|ofowned tangible|||fixed assets|||||||||39,997|39,518|
|8|Trustees|||||||||||||||
||None of the|trustees|(or any||persons<br>connected|||with|them)|received||any remuneration||or benefits|from the|
||chanty<br>during|the year.||||||||||||||
|9|Employees|||||||||||||||
||The average|monthly|number||ofemployees||during|the|year was:|||||||
|||||||||||||||2022|2021|
||||||||||||||Number||Number|
||Employment|costs||||||||||||2022f|2021<br>f|
||Wages and salaries|||||||||||||34,354|37,682|
||There were no employees|||whose annual||remuneration|||was more||than|F60,000.||||
|10|Other expenditure|||||||||||||||
|||||Unrestricted|||Restricted|||Total||Unrestricted|Restricted||Total|
||||||funds||funds|||||funds||funds||
||||||2022f||2022f|||2022f||2021f||2021f|2021<br>f|
||Restricted expenses||||||17,526|||17,526||||104,958|104,958|
||Financing<br>costs||||70||||||70|240|||240|
||||||70||17,526|||17,596||240||104,958|105,198|





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|Gains and|los|ses on investments|||
|---|---|---|---|---|
||||Unrestricted|Unrestricted|
||||funds|funds|
||||2022|2021|
|Gains/(losses)||arising on:|6|f|
|Revaluation|of|investments|53|199,020|
|Sale of investments|||14,010|38,119|
||||14,063|237,139|



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|13|Tangible|fix|ed asset|s|||||||
|---|---|---|---|---|---|---|---|---|---|---|
|||||||Freehold|land|Plant and|Fixtures and|Tots I|
|||||||snd buildings||equipment|fittings||
||||||||6||6||
||Cost||||||||||
||At 1 April|2021||||1,790,883||21,126|47,833|1,859,842|
||Additions|||||||2,728|7,547|10,275|
||At 31 March||2022|||1,790,883||23,854|55,380|1,870,117|
||Depreciation||and impairment||||||||
||At 1 Apnl|2021||||463,444|||21,950|485,394|
||Depreciation||charged|in the year||35,818|||4,179|39,997|
||At 31 March||2022|||499,262|||26,129|525,391|
||Carrying|amount|||||||||
||At 31 March||2022|||1,291,621||23,854|29,251|1,344,726|
||At 31 March||2021|||1,327,439||21,126|25,883|1,374,448|
|14|Financial|instruments|||||||||
||||||||||2022|2021|
||||||||||6||
||Carrying|amount of||financial assets|||||||
||Instruments||measured|at fair value through|profit or loss||||994,319|888,434|
|15|Debtors||||||||||
||||||||||2022|2021|
||Amounts|falling due||within one year:||||||8|
||Other debtors||||||||51,454|48,819|





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|16|Current|asset invest|ments||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||||2022f|2021f|
||l.isted investments||||||||||994,319|888,434|
|17|Creditors: amounts||falling due within one|||year|||||||
||||||||||||2022<br>f|2021f|
||Accruals|and deferred|income||||||||4,768|4,100|
|18|Provisions<br>for liabilities||||||||||2022|2021f|
||Provision|8/fwd|||||||||227,708|209,708|
||Provision|for the year||||||||||18,000|
||Reversal|of provisions|||||||||(227,708)||
|||||||||||||227,708|
|19|Restricted funds||||||||||||
||The restricted<br>funds||of the charity||comprise|the|unexpended|balances||of donations|and grants|held on trust|
||subject to specific conditions|||by donors as to||how|they may be|used.|||||
||||||At 1 Apnl||Incoming||Resources||Transfers|At 31 March|
||||||2021f||resourcesf||expendedf|||2022f|
||Donations||||2,418,983||370,886||(204,186)||(539)|2,585,144|
||Previous|year:|||At 1April<br>2020f||Incoming<br>resourcesf||Resources<br>expendedf||Transfers<br>f|At 31 March<br>2021f|
||Donations||||2,517,216||85,906||(188,675)||4,536|2,418,983|





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|||At 1 April|At 1 April|Incoming|Resources|Resources|Transfers|Gains and|At 31 March|
|---|---|---|---|---|---|---|---|---|---|
||||2021<br>f.|resources<br>f|expended|f||losses<br>f|2022<br>f|
|General|funds||728,986|173,984|170,326||539|14,063|1,087,898|
|Previous year:||At 1April<br>2020f||Incoming<br>resourcesf|Resources<br>expended<br>f.||Transfers<br>f|Gains and<br>losses<br>f|At 31 March<br>2021<br>f|
|General|funds||451,601|116,496|(71,714)||(4,536)|237,139|728,986|
|Analysis|ofnet assets||between|funds||||||
||||||||Unrestricted|Restricted|Total|
||||||||funds|funds||
||||||||2022f|2022f|2022f|
|At 31 March 2022:||||||||||
|Tangible|assets||||||29,251|1,315,475|1,344,726|
|Current|assets/(liabilities)||||||1,058,647|1,269,669|2,328,316|
||||||||1,087,898|2,585,144|3,673,042|
||||||||Unrestricted|Restricted|Total|
||||||||funds|funds||
||||||||2021<br>f|2021f|2021<br>f|
|At 31 March 2021:||||||||||
|Tangible|assets||||||25,883|1,348,565|1,374,448|
|Current|assets/(liabihties)||||||930,811|1,070,418|2,001,229|
|Provisions|||||||(227,708)||(227,708)|
||||||||728,986|2,418,983|3,147,969|



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