Charity regislration number 507899
JAIN SAMAJ EUROPE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

JAIN SAMAJ EUROPE
LEGAL AND ADMINISTRATIVE INFORMATION
Trust•es
Mr8 U Mehta
Mr J Kuril
Mr V Mehta
Mr J Mehta
Mr R Mehta
Mr V Dagly
MrA Shah
Mr M Shah
Mr P Madhanl
Mr M Mehta
Mr S Mehta
Mr K Shah
MrA Shah
Mr K Sh8h
Mr J Mehts
Mr S Shah
Mr M Shah
Mrs M J M6hta
MrUDShah
Sonlor manag•mont
Mr R Mehta
Mr S Shah
Mr J Meht8
Cu8todlan Trustee
Charlty numb•r
507899
Prlnclpal addrn88
Jaln Centre
32 Oxford Street
Lelcester
Leicestershire
LE15XU
Audltor
De Monffort Advlsory Llmlted TIA Plnnacle Accountants
32 De Montfort Street
Leicester
Lelcestorshlr8
Unlted Klngdom
LE17GD

JAIN SAMAJ EUROPE
CONTENTS
Page
Trustees report
Statement of trustaes re8pon8ibilitleB
Independent audltofs rnport
Statement of financial activities
Balance sh88t
Notes to tho financlal statements
10-16

JAIN SAMAJ EUROPE
TRUSTEES REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present Ihelr annual report and financAal ststements for the year ended 31 March 2024.
Th8 fln8nclal statements have been prepared in a(xordance with the accounting policies set out in not8 1 to the
financial statements and comply the charlvs [governlng documenti, the Charities Act 2011 and 'Accounting
and R8POrting by Ch8rltl8s: Slatement of Recommended Practlce appllcable to charltle8 preparing their accounts in
accordance with the Financial Reporting Standard appllcable In the UK and Republic of Ireland (FRS 1021"
{eff8ctive 1 January 2019).
ObJoCtIv•8 and actlvltl88
The advancement of the Jaln rellglon partlcularly but rbot exclusively by the provision of a plac6 for worshlp, study
and facilitios for other functlons of a rellglou8 character such as th8 (x818bration of births and marriag8 and the
p6rfomianc6 of rltes relatlng lo death8 and the employment and hou81ng of a pr1981.
The Chafity has continued to promote Jalnlsm and Ils prlnclples among8t Jalns and nonJaln8. This has been
achieved by encouraging vlsltor8 to the Centre. runnlng a Sunday School for chlldren and celebratlng all Jain
festlvals, Indudlng Mahavir Jayanti, Dhaja Badli, Ayembel, P8ryushan and Diwali. Pray•rs aro sald at the Cantre
trwlce dally and pujas are performed on a regular basi8.
Publlc benefft
The trustees have paSd due regard to guidance i88ued by the Charity Commi88ion In daciding what activltlas thè
charity should undertake.
Annual participation in LeiGoster Cty'$ Heritage Week took place In the year. The year saw the culmination of
evenl6 to mark the 35th year of the temple's consecration.
AGhl•v•m•nts and porfomianco
Flnanclal r•vl•w
Net Incoming resourc88 for the ye8r before net gains I Ioss88 on invastmants amounted to surplus £187,821 (2023 -
£40,775).
The unreallsed and reallsed surplus on Investm8nt8 amounted to £72,160 {2023- £49,994 - loss).
The net as60ts of the Charlty Increased by £167,821 to £3,881,636 88 at 31 March 2024.
A substantlal portlon of the rasarrfes ghown in the balance sheet are represented by assets other than c8$h.
The Trustées hav8 ravi8w8d iha Charltys n88d for fr8e reseNe8 and have declded to bulld up sufflclent liquid
reserves that can generate enough income to meet 1250h of the annual cost of malntalnlng the temple.
Re8eNes pollcy
It 18 the policy of the charity that unr881rict8d funds which hav8 not been deslgnated for a speclfic use should be
malntalned at a level equivalent to between three and slx month's expendlture. The trustees conslder Ihat r&8eNes
al thls18vel will ensure that. in the event of a significant drop in funding, they will be able to continue the charlty's
current actlvltles whlle conslderatlon is glven to ways in which additional funds may ba ralsed. Thls18V81 of r888N88
has been malntslned throughout the year.
Structurei gov•rnance and management
Jaln Samaj Europe is registered with th8 ChaTitie5 Commission and Is govemed in accordance with the term8 of Its
constitutlon dated 23 July 1978.

JAIN SAMAJ EUROPE
TRUSTEES REPORT {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The trustee5 who served durfng the year and up to the dats of signatur8 of the flnanclal statements wer8:
Mrs U Mehta
Mr J Kurjl
Mr V Mehta
Mr J Mehta
Mr R Mehta
Mr V Dagly
MrAShah
Mr M Shah
Mr P Madhanl
Mr M Mehta
Mr S Mehta
Mr K Shah
MrA Shah
Mr K Shah
Mr J Mehts
Mr S Shah
Mr M Shah
Mr8 M J Mahts
MrUDShah
Recrultment and app￿ntment of trustees
The Executiv8 Committ8a maats 0￿ry two monlh8 to di8CUSS the affairs of the Charlty. Electlons are held every trto
years for the Executive Commlttee and TNstee Board. All membérs are invited to stsnd.
The companys current pollcy concernlng the payment of trade credltorslg to follow the CBI'8 Prompl Payers Code
(copies are available from the CBI, Centre Point, 103 New Oxford Street. London WC1A 1 DU>.
The companys current pollcy concemlng th8 paym8nt af trade creditor5 18 to:
5ettla the tenns of paym8nt with 8uppli8rs whan agreelng the temis of each transaction;
ensur8 that suppllers are made aware of the terms of payment by Incluslon of the relevant tarms In contr8cIs'
and
pay In accordance wlth the company's contractual and other legal obllgatlon8.

JAIN SAMAJ EUROPE
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Organisation81 stnjcture
Custodian Trustsas
Mr R M8hta
Mr S Shah
Mr J Mehts
Executlve Commlttee
Mrs U Mehta - President
Mr M Sh8h - VIC8 Pr8sld8nt
Mr V Dagly - Gèneral S8crètary
Mr J Kurii - DapLrty Secretary
Mr JB Mehta - Treasurer
Mr S Mehta - Assistanl Treasurer
Mr K Shah - Area Chalr-person
Mrs M J Mehta
Mr P Madhanl
Mr M Mehta
Mrv Mehts
MrA Shah
MrAShah
Mr K Shah
Mr M Shah
MrUDShah
Th8 tru8t888 report was approvad by th6 Board of Tru8t888.
Mr8 U Mehts
Trusts•
Mr S Shah
Tru•te•
4 April 2025

JAIN SAMAJ EUROPE
STATEMENT OF TRUSTEES RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2024
The trustees ara responsible ft)r preparlng the Trustees Report and the financial stst8m8nts in accordance with
applicable law and United Klngdom Accounting Standards (United Kingdom Generally Accepted Accountlng
Practlce).
Th818w applicablo to charftleg In England and Wales requires the tW8tees to prepare ftnandal stat8m8nts for 80ch
financial year whlch glve a true and fair view of th8 stste of affairs of tho charity and of the incomlng resourGes and
applicalion of rosourc88 of th8 charity for that year.
In preparing these financlal statéments, the trustees are required to:
- Select 8Uttable accountlng policie8 and then appty them conslstently,
- observe th& mathc)di and princlplos In the Charitie8 SORP,.
- make Judgements and e8tlmates that are ma8onable and prudent,.
stale whether applicablé accounting standards have been follwed, subject to any materfal departures dlsclosed
and explalned In the financial statements; and
prepar8 the financial 8tslements on the going ￿nCern basis unl8ss it 18 inapproprlata to presum8 that the charlty
wlll conllnue in operatlon,
The truste88 are re8pon81ble for k8eplng sufficlent accountlng record8 that dlsclose with reasonable accuracy at any
time the financlal posllion of the charity and enable them to ensur8 th8t the financial statemants comply with the
Charltle8 Act 2011. the Charity (Accounts and R8POrts) Regulatlons 2008 and the provl8lon8 of the trust deed. They
ere also responslble for 8afeguardSng the &sset8 of the charlty and hence for taklng raasonablé 8tep8 for the
preventlon and detectlon of fraud and other irregularities.

JAIN SAMAJ EUROPE
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF JAIN SAMAI EUROPE
Oplnlon
We have audited th8 finan(aal statements of Jain Samaj Europe (the 'charIt￿) for the year ended 31 March 2024
whlch comprise th8 stst8m8nt of financlal 8ctlvltl8s, th8 balanc￿ sheet and nol8S to tho flnancial slat8m8nts,
Including signrficant accounting policies. The financial reporting framework that has been applied in their preparation
Is appllcable law and Unlt8d Kingdom Accounting Standards. including Financial R8porting Standard 102 The
Flnanclal Reporting Standard applicable in the UK and Republic of Ir61and (United Kingdom Generalty Accepted
Accounting PractSc8).
In our opinion. the finandal 8tat8ments:
give a true and fair view of the state of the chaws affalrs as at 31 March 2024 and of Its incoming resources
and applic8lion of resources. for the year than 8nd8d-
have been properly prepared In accordance wlth United Kingdom Generally Accepted Accountlng Practlce:
and
have be8n prepared in accordanca with tha raquiramants of tho Charltles Acl 2011.
Bag18 for oplnlon
W8 conductad our audlt In accordance wlth International Standards on Auditing (UK) (ISAS (UK}) and appllcable
law. Our responslbllltles under those standard8 are further de8crlbed in the Auditors responsitslltles for th& audtt of
thg financi81 stat8m8nts sectlon of our report. We are Independent of the charity in accordanc8 wlth the 8thlcal
requirements that are rnlevant to our audit of the financlal statements In the UK, inGluding the FRC'S Ethical
Stsnd8rd. and we have fulfilled our other ethlc81 responslbllltles In accordance wlth these requirements. We belleve
that the audit evidence we have obtained is sufficient and appropriate to provlde a basi8 for our opinion.
ConGlu•lon• relatlng to golng conc•rn
In audltlng the financlal statements, we have concluded that the Iruste88 use of thè golng concem basls of
accountlng In the preparation of the financial 8tatement8 1$ appropriate,
Based on the work we have performed, we have r￿t Identffied any material uncertainties relafjng to events or
condition8 that. Indlvldually or colleclively. may cast significant doubt on the charity's ability to contlnue as a going
Concern for a period of at least twelve months from when the financlal statements are author18ed for issue.
Our responsibilities and the responsibilities of tho trustees with respect to golng concem are deBcribed in the
relevant Sectlons of thi8 report.
Oth•r Inforniatlon
The other inft)rmatron comprise5 the information included in the annual report other than the financial statements
and our auditols report thereon. The trustees are respon8ibl8 for the Other infonnation contained withln the annual
report. Our oplnlon on the flnanclal ststements does not cover the other information and we do not express any form
of assurance conclu8lon thereon. Our re8pon8ibillty 18 to read the other information and, in doing so, conslder
whether the olher 5nfomatlon Is materlally Inconslstent wlth the flnan¢ial statements or our knowledge obtalned In
the course of th8 8udit. or otherwlse appears to be materlally ml88tsted. If we Identlfy such m8t8rlal Inconslstencles
or apparent material misstatements, we are requlred to determlne vthether this gives rise to a material misstatement
in th8 financlal st8t8menls th8ms81ves. If. based on th8 work we have performed, we conclud8 that there Is a
material misststemfrnt of this other Informatlon, we are required to report that fact.
We have nothlng to report in this regard.
Mattors on wfvlch we are requlred to report by exceptlon
We have nothing to report in respect of th8 following matt8rs In relatlon to whlch the Charitie5 {Ac(x>unts and
Reports) Regulations 2008 require us lo report to you if, in our opinlon:
the Informatlon glven In the flnanclal statements is inconsist8nt in any material respect wlth the trustees
reporL or
sufflcient accounting records hav8 not b88n kept., or
the financial statements are not in agreement with the accounting records; or
we have not received all the informatlon and explanallons we require for our audit.

JAIN SAMAJ EUROPE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF JAIN SAMAJ EUROPE
R•spon8lbllltles of tru8tae6
As explained more fully In the statement of trusts8s rasponsibilitios. th8 Injstees are responsibl8 for the preparation
of th8 financial stat8m8nts and for b8lng satisfied that they give a true and falr vlew, and for Such intemal control as
the trustees detemiin& is necessary to enable the preparation of financial statements Ihat are free from materi81
m188tatsment. whether due to fraud or error. In preparing the financial statements, the trustees are responsible for
assesslng the charlty'8 ability to continue as a golno concem. disclosing. as applicable, Matte￿ related to golng
conc8m and uslng the golng concern basis of accountlng unless the trustee3 either intend to cease operatlons, or
have no reallsttc alternatlve but to do so.
Audltotrs rnsponslbllltlos for tho audtt of tho flnanclal statsments
We have been appointed as auditor under sectlon 144 of the Charitie8 Act 2011 and report In accordance with the
Act and ro18vant regulation8 made or having effect thereunder.
Our obJectlve8 are lo obtaln reasonable a88urance about whether the financial statements 88 a whole are free fram
materSal mlsstatement, whether due to fraud or arror, and to issue an auditorfs report that Includes our opinion.
Reason8bl8 assuranc818 a hlgh level of asSUf8nce but Is not a guarantee that an audit conducted in accordance
wSth ISAS (UK) VAII always detect a material misstatement whan It exlsts. MIs8tatements can aris8 from fraud or
error and are con8ider8d mater181 If, individually or in the aggregate, they could reasonably be expected to influenca
the economic decisions of usors taken on the ba818 of th8se financial stat8mants.
The extent to ￿lch our procedure8 are ¢apabl8 of detecting irr8gularitl88, Includlng fraud, is datsiled below.
We Identified areas of laws and regulatlons that could reasonably be expected to hava a materfal effect on
tha flnandal gtatemants from our g8n8ral comm8rclal and sector experience, and through discusslon wlth
the dlrectors and other management (as requlred by audltlng standard81, and discussed wSth the dlrectors
and other rnanagement the policies and procedures regardlng compliance with laws and r8gulatbns
We Identlffled the followlng areas as thosa most Ilkaly to have such an effect.. h8alth and saf8ty; General
Data Protection Regulation (GDPR)- fraud. bribery and corruptlon, and employment law. Auditing standards
limit the required audit procedure8 to identify non-complianca wlth those law8 and r8gulalions to enquiry of
the directors and 0th8r management and inspection of regulatory and legal correspondence, rf any. The
Idenllfied actual or Suspected non4ompllance was not sufficiently significant to our audlt to result In our
r8spon88 bolng Identified as a k8y 8udlt matter.
We consldered the legal and regulatory frameworks dlrectly applicable to the financial statements reportlng
framework (FRS 102 and the Chorilie5 SORP) and the relevant tax compliance regulations in the UK,. We
onsidered the nature of the Indu8try, the control envlronment and bu$lne$s performance. including the key
drivers for managemenys remuneration;
We communlcated Idenffied laws and regulations throughout our team and remained 818rt to any
Indlcation8 Of non*compli8nc8 throughout the audit;
We consldered the procedures and controls that the company h8s established to addrass rlsk8 Identified, or
that otherwlse prevent. deter and detect fraud,. and how senlor management monltors those controls.
Based on this under8tarKllng we designed our audit procedures to Identify r￿n-COmpliance wlth such laws and
regulatlons. Where the rf8k was considered to be hlghar. we perfonned audlt procedures to 8ddress each Identlfied
fraud ri8k. These proc8dures Included: testing manual joumals; revlewlng the financial statement disclosures and
tsstlng to supportlng documentatlon. perfonning 8nalyiiGal procedures: and enquirlng of management, and wer8
designed to provide rea50n8ble assurance that the financial statements were free from fraud or error.
Owing to the Inherent limitations of 8n audlt, there 18 an unavoidable risk thal we may not have detected some
material misstatements in the financial statements, even though we have properly planned and perfotrned our audit
In accordanc8 wlth auditing stsndards. For 8xample, the further removed non-compllance wlth laws and regulafjons
(ifregularities} is from the event5 and transactions refiecled in the fina￿181 statements, the less likely the inherently
limited procedur8s required by audiling standards would identify it. The rtsk is also greater regardlng Irregularltles
occurring due to fraud rather than error, as fraud Involves Intentlonal concealment. forgery, collusion, omission or
misrepre8entstion. We ar8 nol responsible for preventing non-compllance and cannot be expected to detect
nonGompllanGe with all laws and regulatlons.

JAIN SAMAJ EUROPE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF JAIN SAMAJ EUROPE
A further description of our responsibilities is 8V8ilable on the Fin8nc181 Reporting Councll's V￿bSIte at: https:11
www.frc.org.uklaudltor8responsibilities. This description foms part of our auditorfs report.
Oth8r matters
Your attentlon Is drawn to Ihe fact that the charty has prepared financial statements in accordanca with 'Accountlng
and Reporting by Charltl88: Stat8ment of Recommended Practice applicable to charities preparlng thelr a¢￿Unts In
accordance with the Flnanclal Reportlng Standard applicable in the UK and Republic of Ireland (FRS 102). (as
amended) in preference to the Accounting and R8POrting by Charities.. Siat8m8nl of R8commended Practice issued
on 1 Aprll 2005 whlch Is referred to in tho extant régulations but h8$ now be8n wtthdrawn.
Thls has been done In or(ler for the financial 8tst8rn8nts to provid8 a true 8nd falr vlew In accA)rdance wtth current
Generally Accepted Accountlng Praclice.
Uso of our roPQrt
This report is mada sololy to the companys mambors, as a body, in accordance with section 391 of the Companles
Act 2014. Our audit work has been undertaken so that we mlght stste to the compan18 members those matters we
are required to 8tat& to them in an auditorfs report and for no other purposa. To the fullest extent permitted by law,
we do not accept or assume responsibility to anyone other than the Company and the compan￿8 members 88 a
body. for our audtt work, for th18 report. or for the opinions we have fomi8d.
D• Montfort Advlsory Llmltad TIA Plnnacl• Accountants
4 Aprll 2025
Chart•r•d Certlfled Accounatnlb
Statutory Audltor
32 D8 Montfort Street
Leicester
Lelc8Stershlre
United Kingdom
LE17GD

JAIN SAMAJ EUROPE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestrlctad Restrlctsd
funds
funds
2024
2024
Total Unre$trlclod Rostricted
funds
funds
2023
2023
Total
2024
2023
Notss
Income from:
Donatlons and legacies
Investments
156,098
60,983
151,804
7,623
307,902
68,606
70,555
34,851
182,912
3,967
253,467
38,818
Total Incomo
217,081
159.427
376,508
105,406
186,879
292,285
Expendltura on:
Raising fund8
Charftable actlvltles
Other expenditure
49,251
62,635
34,103
49,251
196,706
34,890
46,983
59,583
15,222
46,983
139,204
15,329
134,071
787
79,621
107
10
Tot81 oxpenditure
134,858
145,989
280,847
79,728
121,788
201,516
Net galn81(108ses) on
Investments
11
72,160
72,160
(49,994)
(49,9941
Not Incom6
154,383
13,438
167,821
(24,316)
65,091
40,775
Transfers between
funds
16,172
(16,172)
1,890
(1,890)
Not mov•m•nt In
fund•
170,555
(2,734)
167,821
{22,426)
63,201
40,775
Reconclllatlon of furKI$:
Fund balances at 1 April 2023
1.065,472 2,648,343 3,713,815
1,087,898 2.585,142 3,673.040
Fund bal•nc•s at 31 March
2024
1,236.027 2.645,609 3,881,638
1.065,472 2,648,343 3,713,815
The statement of financial activities indudgs all gains and108ses recognlsed In the year. All Incom8 and expendlture
derlve from contlnulng acti￿tIes.

JAIN SAMAJ EUROPE
BALANCE SHEET
ASAT31 MARCH 2024
2024
2023
Nolas
Flx•d assèts
Tangible assets
13
1.271.747
1,307,779
Current a$¥ots
Debtors
Inv88tmant8
Cash at bank and In hand
15
16
72,590
1,001,878
1.547,733
31,700
937,340
1,444,552
2,622,201
2,413,592
Cr0dltorJ: amounts falllng du• wlthln
on8 ygar
17
{12,312)
(7,556)
N•t currnnt as80ts
2,609.889
2.406.036
Total ass•ts l•ss current Ilabllltlos
3,881,636
3,713.815
Not a•80ts excludlng p•nsion Ilablllty
3,881,636
3,713.815
The fund8 of th• charfty
ReBtriGted income funds
Unrestrlcted fund8
2,645.809
1,236,027
2,648,343
1,065,472
3,881,636
3,713,815
The financlal Stsiements were approved by the trustees on 4 Aprfl 2025
Mrs U Mehta
Trusts•
Mr S Shah
Trusts•

JAIN SAMAJ EUROPE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Ac¢ountlng poll¢lo5
Charlty Informatlon
Jain Samal Europe Is reglstered wlth tho Charlties Commission and is govemed in accordanoe with the tems
of Its constltutlon dated 23 July 1978.
1.1 Accountlng conventlon
The financial statements have been prepared in accordance with the Gharity's goveming dooJm8nt, th•
Ch8rltles Act 2011, FRS 102 Yhe Flnancl81 Reportlng St8nd8rd applicable in the UK 8nd Republic of Irel8nd°
("FRS 102") and the Charltles SORP 'Accounllng and Reportlng by Charltles: Statement of Recommended
Practlc8 appllcable to charttl8s pr8parlng thelr accounts In accordance wllh the Financlal Reporting Standard
appllcable In th6 UK and Republlc of Irgland (FRS 102)" {offectlve 1 January 2019). The charfty Is a Publlc
Benefit Enlity as defined by FRS 102.
The charity has tsken advantage of the provisions in the SORP for charities not to prepare a Statement of
Cash Flow8.
The financlal statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to
the extent requlred to provlde a Irue and falr vlew. Thi8 departure ha8 Involved following the Statement of
Recommended Practlce for charitles applying FRS 102 rather than the version of the Ststement of
Recommended Practlce which is referred to In the Regulatlons but whlch has slnce been wlthdrawn.
The flnanclal ststements are prepared In st8rllng, whlch Is the functlonal currency of the charlty. Monetary
amounts in thasa fin8nclal statoments aro roundod to the nearest £.
The flnanclal statements have been prepared under the hlstorlcal cost conventlon. The prlnclpal accounting
polici8s adopted are 86t out below.
1.2 Golng ¢onc8rn
At the time of approving the finanGial 8tatements, the tru6tee5 have a reasonable expectatlon that the charlty
has adequate resource8 tQ CA)ntlnue in operational existence for the foreseeable future. Thus the trustees
conllnue to adopt the going concem ba818 of accounting in preparing the financial statements.
1.3 Charltabla funds
Unrestricted funds are available for u88 at th8 di8cretion of the trustees in furtherance of their ch8rit8bl8
objecfjves.
Restricted funds are subjed to specific conditions by dor￿r$ or grantors as to how they may ￿ usod. Tha
purposes and uses of the restricted funds are set out in th8 notes to the financial statements.
Endowmant furKls are subjèct to spaclfic condltlons by donors that the capttal must be maintained by the
charity.
1.4 Incomo
Inct)me is recognised when Ihe charily is leg811y entitled to il after any performance conditions have been met,
the amounts can ￿ measurad rèliably, 8nd it is probablo that income wlll b& recelvad.
Cash donatlons are recognlsed on recelpt. Other donations are recognised once the chority has been notified
of th8 donation. unless p8rft)M7an￿ conditions require deferral of the amount. Income tax recoverable in
relation to donatlons recelved under Gift Ald or deeds of covenant is recognised at the time of the donation.
Leg8cles are recognlsed on re¢elpt or othernvlse rf the charity has been notified of an impending distribution,
th8 amount is known, and Teceipl 18 expected. If the amount 18 not known. the legacy is treatsd a$ a
contingent assel.
10-

JAIN SAMAJ EUROPE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollclos
(Contlnu•d)
1.5 Exp•ndlture
Expendlture ts recogniséd onc8 there Is a legal or constructive oblig8tlon to transfer economic benefit to a
thlrd paty, it 18 probable that a transfer of economic benefits will b8 wuirad in sottlemenl. and the amount of
the obllgalion can be m8asur8d r81iably.
Exp8nditur8 is classrfied by activity. The rAJsts of each aclivity are made up of the total of direct costs and
Shared Gosts, includlng support costs Invofved in undartaklng each actlvlty. Dlrect costs 8ttribut8ble to a slngle
activity are allocated directly to that activity. Shared costs which contrlbute lo more than one actlvlty and
8UPPOrt costs which ara not attrfbutabla to a single activity ar8 apportloned b8tW8en those activiti8s on a ba813
consistent wth the use of resources. Central staff costs aro allocated on the basis of timo s￿nt. and
depreclatlon Charges ar8 allocated on th8 Portlon of the asset's Use.
1.6 Tanglbl• fix•d as$•ts
Tanglble fixed assets are initially measured at cost and subsequenty measured at cost or valuation, net of
depreGlatlon and any Impalrment1066es.
Depreciation is reGognised so as to wrlte off the cost or valuation of assets lass thelr residual valuos over thelr
useful Ilves on the followlng bases..
Freehold land and bulldlngs
Pl8nt and 8qulpment
Fixturas and fittings
2Yo on ￿$t
12.5% on redudng balance
12.5% on Mdudng balanco
The galn or1088 arising on the disposal of an asset18 detennlned as the diff8r8nca between the 8ale proceeds
and ihe GarrylDg value of the asset, and18 recognlsed In the 8tatement of financlal advlfje8.
1.7 Impalrni•nt of flxed a880ts
At each reporting 8nd date, the charity r6VieWS the carrylng amounts of its tangible assets to determine
whether th8r8 Is any Indlcatlon that those assets have suffered an Impalrment 1055. If any such Indication
exists, the recoverable amount of the asset is 8stimat8d In order to detemlne th8 extent of the SmpaiTment
108s (rf any).
1.8 Cash and rA8h equlvalents
Cash and cash equivalenls Include Gash in hand, deposits hald at call wlth banks, other short-term liquid
Investments with orfgln81 maturltles of three months or less, and bank overdraftg. Bank overdrafts are 8hown
within borrowing¥ in currant IlablllUe8.
1.9 Flnanclal In8trumont•
The Gharity has elected to apply the provisions of Saction 11 '8aslc Flnanc181 Instwm8nls' and S8Ctlon 12
'Other Financial Instruments Issues, of FRS 102 to all of its financlal Snstruments.
Flnanclal Snstruments are recognisad In the charlty3 balance sh881 when th8 charfty becomes paty to the
contractual provisions of the instrument.
Flnandal assets and liabilities are offset. wlth the net amounts pr888nt8d in tha financial statements, when
there Is a legalty enforceable right to set off the recognised amounts and Ihere is an Intentlon to $8tU8 on a net
basls or to rea118e tha 888et and s&ttle the liabillty slmultaneously.
11

JAIN SAMAJ EUROPE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcl•s
(Contlnued)
Baslc flnanclal ass8ts
Baslc financial assets, vihlch Include debtors and ca8h and bank balances, are initially mea8ured at
transaction price includlng transaction cosls and are subsequently catrled at amortised cost using the effectlve
Interest method unless the arrangement ¢onstltutes a tlnanclng transaction, where the transactlon 18
measured at the present value of the future receipts dlscount8d at a market rate of interest. Flnanclal assets
classifi8d as receivable within one year are not amortised.
Baglc Ilnan¢lal Ilabllltles
Basic flnandal Ilabllftles, Includlng cr8ditor8 and bank loans are Inltlally recognlsad at transacfjon prlce unles8
the arrangement conslltutes a financing transaction, where the debt Instrum8nt is measured at the present
value of th8 future payments discounted at a market rate of Int•r8St. Flnanci81 liabilities cla8slfied as payable
wlthln one year are not amortised.
Dabt instrument8 are 8ubs8quently carrled al 8mortiBed cost, U8lng the effectfve Interesl rate method.
Trade credltors are obllgations to pay for good8 or 88rvlc88 that have been acquired in the ordlnary course of
operatlon8 from suppll8rs. Amounts payable are classlfled as current Ilabilitie8 if payment18 due wlthln on&
year or less. If not, thay are presented a8 non-current Ilabilities. Trade creditors are recognlsed Inltlally at
transactlon prl¢e and subsequently measured al amortlsed cost using the effeGtlve Interest method.
Derecognltlon of Ilnanclal Ilabllltl•$
Financlal Ilabllltles are derecogni56d when the charSty'8 contractual obllg8tlon8 expire or are dl8charged or
cancelled.
1.10 Employee beneflts
Th8 C081 of any unused holiday entitlement18 rocognlsed In tha parlod In which the employee's senilces are
recelved.
Temiination benefits are recognlsed Immediately as an expense when the charlty Is damonstrably committed
to terminaie Ihg employment of an employee or to provide tennlnatlon benaflt8.
Income from donatlon8 and lagacl
Unre8lrlcted Rostrlctod
funds
fundo
2024
2024
Total Unrostrlcted R•strfct
funds
funds
2023
2023
Total
2024
2023
Donations and gifts
Membershlp fees
155,280
818
151,804
307,084
818
69,890
665
182,912
252.802
156.098
151.804
307,902
70,555
182,912
253,467
12-

JAIN SAMAJ EUROPE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
InGomé from Invèstmants
Unrostrl¢ted Restrlcted
funds
funds
2024
2024
Total Unmtrlcted Restrlct•d
funds
funds
2023
2023
Total
2024
2023
Income from listed
investments
Intorest recelvable
17,050
43,933
1,664
5,959
18,714
49,892
18,293
18,558
1,998
1.969
20,291
18,527
80,983
7,623
68,606
34.851
3,967
38,818
Expendltur• on ralslng fvnds
Rgfjtrlcted
lund8
2024
Rostrlctod
lund8
2023
Fundralslng and publlclty
staff costs
13,433
11,165
Trading cos1$
Depreciation and impairm8nt
35,818
35,818
Total costs
49,251
46,983
13-

JAIN SAMAJ EUROPE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Expondlturo on charilabla a¢tlvltl88
Support
Costs
2024
Support
2023
Dlrnct costs
Staff costs
Depreciation and Impalnnent
Charitable donations
Path8hal8
Bholanls818, p8ryush8n and travel
29,346
3.932
35,473
1.862
47,148
21,263
3.962
42,100
1.030
25,124
117,781
93,479
Sharn ol support and gov•rnance cost8 {8•e nots 6)
Support
78,945
45,725
196,706
139,204
Analy81• by fund
Unreslrlcted fundB
Restrlcted funds
134,071
62,635
79,821
59,583
196,706
139,204
Support costs allocatsd to actlvltl••
2024
2023
Rate8
Insurace
Heal and light
Telephone
Prlnllng, postsge and statlonery
Repalrs
Computer costs
Cleanlng and sundry
Governance costs
1,152
2,524
25,445
607
214
35,213
276
1,985
11.529
2,589
7,573
605
876
15,581
337
6,946
11,218
78,945
45,725
Analysod botween:
Support costs
78,945
45.725
14

JAIN SAMAJ EUROPE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Net movemont In funds
2024
2023
The net movement in funds Is stated after charglngl{cr8dltlng):
Fees payab18 for the audlt of the charitys financlal statements
Dapraclation of owned tangib18 flxed assets
3,000
39.750
2,500
39.780
Trustses
None of the trustees (or any p8rsons connactsd with them) received any remuneration or b8neflt8 from the
harity dudng the year.
Employaos
Tha average monthty number of employees durlng tha year wa8:
2024
Numb•r
2023
Numb8r
Employment ¢o•ts
2024
2023
Wages and salarie8
42,779
32,428
There were no employees whose annual remuneratlon was mora than £60,000.
10 Olhor oxpondltur•
Unr•8trlct•d Rutrlcted
fund8
funds
2024
2024
Total Unrn8tr1ct•d Restrlctsd
funds
funds
2023
2023
Total
2024
2023
Restrlcted 8xpens8s
Finandng costs
34,103
34,103
787
15,222
15,222
107
787
107
787
34.103
34.890
107
15,222
15,329
15-

JAIN SAMAJ EUROPE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
11 Galns and losses on investments
Unrostrlct•d Unr•strlct•d
funds
funds
2024
2023
Gainsl(108se8) arising on..
Revaluation of investments
Sal8 of invastments
74,757
(2,597)
(54,830)
4,836
72.160
{49.994}
12 Taxatlon
The charity is exernpt from taxation on its activities because all its incomo is applled for charltable purp08es.
13 Tanglblo flxed a88ets
Fr••hold Imd
•nd bulkllng•
Plant and Flxturni and
•qulpmBnl
flttlng•
Totsl
Cost
At 1 Aprll 2023
Addltlons
1,790,883
24,241
57,826 1,872,950
3,718
3,718
At 31 March 2024
1,790,883
24,241
61,544 1,876,668
Dapr•¢latlon and Impairniént
Al 1 Aprll 2023
Depreclatlon charged In the year
535,080
35,818
30,091
3,932
565,171
39,750
At 31 March 2024
570,898
34,023
604,921
Carrylng amount
At 31 March 2024
1,219,985
24,241
27,S21 1.271,747
At 31 March 2023
1,255,803
24,241
27,735 1.307.779
14 Flnanclal In8trument8
2024
2023
Carrying amount of flnanclal a880ts
Instrum8nts m8asured at fair value through protlt or Ioss
1.001.878
937.340
15 Dobtorn
2024
2023
Amounts falling due within one year:
Other debtors
72,590
31,700
16

JAIN SAMAJ EUROPE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16 Currnnt a8S•t Inv•stm•nt8
2024
2023
Llsted Investments
937.340
994,319
17 Crndltors: arnounts falllng du• wlthln on• y•ar
2024
2023
Accruals and deferred Incom8
12,312
7,556
18 R•strlct•d fund•
The restrtcted funds of Ihe charlty comprlse the unexpended balanca8 of donatlons and grants held on trust
Subject to specific condition5 by donors as to how they may be used.
At l Aprll
2023
Incomlng Rosourc•g
rn$ourc•8
•xponded
Transf•r• At 31 March
2024
Donation8
2.648,343
159,427
(145,989)
{16,172)
2,645,609
Pr•vlou8 year:
Ineornlng R•8ouvc•s
ro8ourc•8
oxpondod
Trnnsf•rn At 31 March
2023
2022
Donatlons
2,585,142
186,879
(121,788)
(1,890)
2,648,343
19 Unrnstrlcted funds
The unrestrfct8d funds of the charity comprise the unexpended b818nces of donations arKI grants whlch are
not subject to speclflc condltlons by donors and gr8ntor8 as to how they may b8 used. Th8S8 includ8
deslgnated funds whlch have been Set aside out of unrestrfcted funds by the trustee8 for gpecffic purposes.
At 1 Aprll
2023
Incomlng Re8ourcos
resourcès
oxponded
Transférs
Galn8 and At 31 March
losses
2024
General fund8
1,065.472
217,081
(134.858)
16.172
72,160
1,236,027
Prevlous year:
At 1 Aprll
2022
Incomlng Resources
rnsources
oxponded
Tran8f•r8
Gains and At 31 March
losses
2023
General funds
1,087,898
105,406
(79,728)
1,890
(49,994)
1.065,472
17-

JAIN SAMAJ EUROPE
NOTES TO THE FINANCIAL STATEMENTS (CONnNUED)
FOR THE YEAR ENDED 31 MARCH 2024
20 Analysls of not a88at8 between funds
Unrestrlcted
funds
2024
R•strfct•d
funds
2024
Total
2024
At 31 March 2024:
Tanglble assets
Current a6S8ts1(liabilitl68}
27,521
1,208,506
1,244,226
1,401,383
1,271,747
2,609,889
1,236,027
2,645,609
3,881,636
Unrostrlctsd
funds
2023
Regtrlct•d
funds
2023
Totsl
2023
Al 31 March 2023:
Tanglbla 8SS8ts
Currnnt 888etsl(Ilabilities)
27,735
1,037,737
1,280,044
1,368,299
1.307,779
2,406,036
1,065,472
2,648.343
3,713,815
21 Relatod party transactlon8
Thera ware no dl8closable related paty tran8actlons durlng the year (2023 . none).
18-