JAIN SAMAJ - MANCHESTER
TRUSTEES, REPORT
AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2023
Registered Charity No. 511076 (England and Wales)

JAIN SAMAJ- MANCHESTER
TRUSTEES. REPORT
AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2023
Page
Association Information
Trustees, Report
Trustees, Responsibilities
Honorary Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
Accounting Conventions and Accounting Policies
Notes to the Financial Statements
9-14

JAIN SAMAJ - MANCHESTER
ASSOCIATION INFORMATION
Community Established
1980
Legal Nature:
Unincorporated Association
Constitution Adopted
20 September 1980
Constitution Amended
September 1997, February 1999 and June 2012
Charity Registered
23 February 1981
Registered Number
5110761England and Wales}
Trustee Board as at the date
of the Report
All served for the entire period from 1 January 2023 to the date
of this report unless otherwise indicated.
(a) Executive Committee
Nehal Mehta (President)
Mr Nitesh Shah{Vice President)
Mr Hiren Vora (Secretary)
Mahul Mehta(Joint Secretary)
Falguni Mehta (Treasurer)
Mrs Jyotsna Patel (Religious Secretary)
(b) Other Trustees
Piyush G Mehta
Dipesh Mehta
Mrs Saroj Patel
Mr Pinal Shah
Mr Kiran N Mehta
Mr Sailesh Mehta
Building Trustees:
Hiren Vora
Suresh Mehta
Kiran N Mehta
Ajay Patel
Nimesh Patel
Naren Shah
Sukan Shah
Charity Office
Flat 2 8 Carrwood Road
Bramhall, Stockport SK7 3GR
Principal Establishment
669 Stockport Road
Longsight, Manchester M12 4QE
Bankers
A)
Bank of India
182 Soho Road, Handsworth
Birmingham B219LP
8)
Lloyds Bank
Honorary Independent
Examiner
D. Chothani
clo DBF Associates
South Cheetham Business Centre
10 Park Place
Manchester M4 4EY
Page 1

JAIN SAMAJ- MANCHESTER
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees present their report along with the financial statements of the charity for
the year ended 31 December 2023.
This report is prepared in accordance with the Association's constitution and the Charities SORP
(FRS 102) - Update Bulletin 2 issued in October 2018.
Objects
The trust deed defines the charity's objects as being:
1 To promote and advance the Jain Religion.
2 To provide appropriate facilities for religious worship, to celebrate religious
festivals and to organise meetings and lectures.
3 To educate the children of members in the Jain Religion and their mother
tongue.
4 To provide relief for the followers of the Jain Religion who are in necessitous
circumstances.
5 To promote the benefit of the local communities in Manchester regarding
social welfare, recreation and other leisure activities.
6 To promote any charitable purpose throughout the world.
Public Benefit
The trustees believe that, in providing the various religious events during the year free to all
participants, they are fulfilling their public benefit obligations as required under Section 4 of the
Charities Act 2011 and the subsequent guidance published by the Charity Commission.
Organisation
The members of the community elect a trustee board at the Annual General Meeting each year.
The boar¥ ,consists of fifteen members, as listed on page 1. In turn, the board elects
an executive committee comprising the honorary officers of the trust and also listed
on page 1.
The committee as a whole has the responsibility to manage the day-to-day operations
of the charity and its activities. It manages the charity collectively by holding regular meetings
throughout the year.
The committee as a whole manages the risks to which the charity is exposed collectively. Suitable
controls and procedures have been implemented to mitigate these risks.
The charity's buildings have seven titleholders, comprising the seven individuals named on page 1.
None of the so-called building trustees plays any part in the actual management of the charity.
Achievements
The charity provided weekly religious services in the year, subject to the Government's Covid 19
restrictions. In addition, the various festivals were celebrated with enthusiasm by the community.
again subject to the above restrictions.
Page 2

JAIN SAMAJ- MANCHESTER
REPORT OF THE TRUSTEES (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Financial Review
In respect of the association's unrestricted funds, a surplus of £41,175 was achieved
for the year. In respect of the association's restricted funds a surplus of £106,798 was achieved
for the year. In addition, the Executive Committee is pleased to be able to report that the
charity received a refund of £6,606 in respect of prior years, water charges.
Future Plans
The trustees anticipate the further development of the structural facilities just as soon as funds
permit, in addition to the provision of extra facilities within the existing structure. The trustees
are also giving serious consideration to the conversion of the charity from a charltable trust to a
charitable incorporated organisation (CIO) now that the statutory powers are available.
Reserves Policy
The charity's free reserves amount to £118,386. These represent over two years
unrestricted expenditure. The trustees. target is to hold sufficient free reserves to be able to
cover twelve months unrestricted expenditure in a normal year.
Investment Policy
All liquid assets of the trust are invested in fixed deposits and risk -free investments.
Trustees, Declaration
In accordance with charity law, as trustees, we certify that:.
So far as we are aware, there is no relevant financial information of which the charity's
Independent Examiner is unaware.
We have taken all the steps that we ought to have taken in order to make ourselves aware of any
relevant financial information and to establish that the charity's independent examiner is aware
of that information.
Independent Examiner
Devshi Chothani, Chartered Accountant, was appointed as the independent examiner of the
association during 2008 and he has expressed his willingness to continue in that capacity.
Approval of the Report
This report has been prepared in accordance with the Charities SORP (FRS 102) -update
Bulletin 2 issued in October 2018 and the Charities Act 2011.
It was approved by the trustees on 5th June 2023 and is signed on their behalf by:.
Hiren Vora
President) and Falguni Mehta (Treasurer).
Date:
Page 3

JAIN SAMAJ- MANCHESTER
YEAR ENDED 31 DECEMBER 2023
Trustees, responsibilities in relation to the Financial Statements
The law applicable to charities in England and Wales requires the trustees to prepare
financial statements for each financial year, which give a true and fair view of the
charity's financial activities during the year and of its financial position at the year
end. In preparing those financial statements, the trustees are required:
to select suitable accounting policies and then apply them consistently¥
to make judgements that are reasonable and prudent;
to state whether applicable accounting standards and statements of
recommended practice have been followed subject to any departure
disclosed and explained in the financial statements; and
to prepare the financial statements on the on-going concern basis unless it
is inappropriate to presume the charity will continue in business.
The trustees are responsible for keeping accounting records which disclose with
reasonable accuracy at any time the financial position of the charity and enable them
to ensure that the financial statements comply with the Charities Act 2011. They are also
responsible for safeguarding the assets of the charity and hence for taking reasonable steps for
the prevention of fraud and other irregularities.
In respect of the independent examination, the trustees have a responsibility to ensure that they
take all steps necessary in order to make themselves aware of any relevant information and
to establish that the independent examiner is aware of that information.
Page 4

INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF
JAIN SAMAJ - MANCHESTER (CHARITY NUMBER 511076 ENGLAND AND WALES)
FOR THE YEAR ENDED 31 DECEMBER 2023
Independent Examlner's Report to the Trustees on the Financial Statements
I, Devshi Chothanl, report on the Financial Statements of the charity for the year ended
31 December 204 as Set out on pages 6 and 7 together with the notes on pages 8 to 14.
Respective responsibilities of the Trustees and the Examiner
The charity's trustees are responsible for the preparation of the Financial Statements.
charity's trustees consider that an audit is not required for this year under section 144 of the
Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility as the Independent Examiner:
to examine the Financial Statements under section 146 of the Charities Act;
to follow the procedures laid down in the General Directions given by the Charity
Commission (under section 14515)(b) of the Charities Act);
to state whether particular matters have come to my attention.
Basis of the Independent Examiner's statement
My examination was carried out in accordance with the General Directions given by the Charity
Commission. An examinatlon includes a review of the accounting records kept by the charity
and a comparison of the Financial Statements presented with Ihose records. It also includes
consideration of any unusual items or disclosures in the Financial statements and seeking
explanation from you as trustees concerning any such matters. The procedures undertaken
do not provide all the evidence that would be required in an audit and consequently
no opinion is given as to whether the Financial Statements present a "true and fairf, view and
the report is limited to those matters set out in the statement below.
Independent Examlnerfs statement
In connection with my examination no material matters have come to my attention which gives
me cause to believe that, in any material respect,
the accounting records were not kept in accordance with section 130 of the Charities Act; or
the Financial Statements did not accord with the accounting records; or
the Financial Statements did not comply with the applicable requirements concerning the
form and content of Financial Statements set out in the Charities (Accounts and Reports)
Regulations 2008, other than any requirement that the Financial Statements give a "true
and fai¢. view which is not a matter considered as part of an independent examination.
I have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
Date .
DEVSHI CHOTHANI
Chartered Accountant
Director of DBF Associates Ltd
10 Park Place
Manchester M4 4EY
Page 5

JAIN SAMAJ - MANCHESTER
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestricted Restricted
Funds
Funds
2022
Total
Total
Notes
Incoming Resources from:
Charitable Actlvities
5,316
Other Sources
162,081
162,081
Total Incoming Resources
162,081
167 397
Resources Expended on:
Raising Funds
Charitable Activities
161,008
96,115
267,123
Total Resources Expended
161,008
96,115
257,123
Exceptional Item (Receipt)
Net Incoming Resources
89,726
Transfer between Funds
Net Incoming Resources after Transfer
89,726
Totsl funds at 1 January 2023
70,605
1,654,432
1,725,037
Total funds at 31 December 2023
93,808
1,720,955
1,814.763
Page 6

JAIN SAMAJ- MANCHESTER
BALANCE SHEET
AS AT 31 DECEMBER 2023
Unrestricted
Funds
Restricted
Funds
Total
Notes
ED ASSETS
Tangible Fixed Assets
1,693,566
1.693,566
cu
REN
ASSETS
Cash at Bank & In Hand
278,527
62,468
330,995
TOTAL ASSETS
278.527
1,746,034
2 024,661
ESS:
URR
ABILITI
12
323
323
ME
UM
BILIT
ES
Loans
NET ASSETS
278.204
1,761,230
2,024,238
UNRESTRICTED
General Fund
UNDS
105,550
106,550
Designated Fund
11.073
11,073
Total
116,623
1,761,230
117,623
STRICTED FUNDS
Building Fund
10
1,843,730
1.843,730
Jiv Daya Fund
10
4,366
4,365
Educatlon Fund
10
646
646
Arhat Touch Fund
10
4,347
4,347
Dev Dravya
10
24,146
1.877,234
24116
1,877,204
Total
116623
Appro
by the Trustees on 5th June 2023
and Signed on their behalf
Nehal Mehta (President)
Falguni Mehta (Treasurer)
Page 7

JAIN SAMAJ- MANCHESTER
YEAR ENDED 31 DECEMBER 2023
NOTES TO THE FINANCIAL STATEMENTS
1 Accounting Conventions
1.1 BASIS OF PREPARATION
The Financial Statements have been wepared under the historical cost convention and in
accordance with the Charities (Accounts and Reports) Regulations 2008, the Charities Act 2011 and
the Charities SORP {FRS 102) - Update Bulletin 2 issued in October 2018.
1.2 GOING CONCERN CONCEPT
The Financial Statements have been compiled on the assumption that the charity will be a going-
concern for at least twelve months from the date of this report.
1.3 SOFA MINOR MODIFICATION
The trustees have opted to modify the SOFA slightly by grouping all incoming resources, other than
those derived from Charitable Activities, under the generic heading "Other Sources" in order to avoid
any potential confusion that could arise from the use of the heading "Donations and Legacies"
2 Accounting Policies
2.1 INCOME
a) Voluntary income is received by way of donations and gifts and is included in full in
the Statement of Financial Activities when receivable. The value of services provided by
volunteers has not been included.
b) Grants, including any grants for the purchase of fixed assets, are recognised In full in the
Statement of Flnancial Activities in the year in which they are receivable.
2.2 EXPENDITURE
a) Resources expended are recognised in the period in which they are incurred. Resources
expended include attributable VAT wh•ch cannot be recovered.
b) Resources expended are allocated to Ihe particular activity where the cost r•late8
directly to that activity.
c) The trust only incurs governance costs in respect of legal costs associated with either the constitutlon
or the title deeds to the property.
2.3 ASSETS
a) Expenditure on fixed assets above £500 is capitalised. Despite all expenditure having been funded
entirely from restricted funds, depreciation is charged according to standard accounting practice on
the following basis:.
Freehold Land
Long Leasehold Land
Freehold Building (Hall)
Freehold Building (Annexe)
Building Improvements
Furniture & Fittings
Sports Equipment
Not depreciated
50 year life from January 2018
50 year life from October 2002
50 year life from April 2020
20 year life from execution
10 year life from acquisition
4 year life from acquisition
b) Development expenditure is capitalised as and when it is incurred. Depreciation thereon is only
charged, however, on the completion of the associated capital project.
2.4 FUNDS
a) Unrestricted funds are donations and other incoming resources receivable or generated for the
objects of the charity without further specified purpose and are available as general funds.
b) Designated funds are unreslricted funds which have been specifically earmarked by the executive
committee for particular purposes.
c) Restricted funds are funds to be used for specific purposes as laid down ebther by the donor or by the
temis of the appeal. Expenditure which meets these criteria is charged to those funds.
Page 8

JAIN SAMAJ- MANCHESTER
YEAR ENDED 31 DECEMBER 2023
NOTES TO THE FINANCIAL STATEMENTS
UNRESTRICTED FUNDS
General
Designated
Fund
Funds
RESTRICTED
FUNDS
TOTAL
OVERALL
TOTAL
2023
TOTAL
Total
NOTE 3
INCOMING RESOURCES
FROM CHARITABLE ACTIVITIES
Diwali Cultural Programme
NOTE 4
INCOMING RESOURCES
FROM OTHER SOURCES
4.1 From Members:
Membership Subscriptions
11,095
11,095
11,096
Donations
34.174
34174
34,174
Gift Aid
Total
45.269
11,095
34.174
46,269
4.2 Fundraising Event12019)
4.3 Sale of Electricity
3.819
3,819
3,819
4.4. Hall Hire
82,054
82,054
82,064
4.5 Annexe Hire
27,940
27.940
27,940
4.6 Miscellaneous Income
16
15
16
4.7 Bank Interest Received
2,984
2,984
4.8 Covid 191Furlough Grant Rec'(
Total
113,828
113,828
2,984
116,812
OVERALL TOTAL
159,097
124,923
37,158
162,081
NOT
RESOURCES EXPENDED ON
RAISING FUNDS
Cost of Covld 19 grants applications
Residual C08t of Staglng 2019 Event
Page 9

JAIN SAMAJ- MANCHESTER
YEAR ENDED 31 DECEMBER 2023
NOTES TO THE FINANCIAL STATEMENTS
UNRESTRICTED FUNDS
General
Designated
Fund
Funds
RESTRICTED
FUNDS
TOTAL
OVERALL
TOTAL
2023
TOTAL
Total
NOTE 6
RESOURCES EXPENDED ON
CHARITABLE ACTIVITIES
6.1.1 Direct Charitable Expenditure
Fittings and Fixture
Prasad Expenses
Jiv Daya
Donalions
Mahila Mandal
Youth Expenses
Arhat Touch Expenses
Education (GNAN)
Diwali Cultural Programme
Dev DRAVYA
21367
36,464
21367
36,464
21367
36,464
12,697
2,059
1,888
602
2,302
1,842
500
8,136
12,697
2,069
2,059
1,888
602
1,888
602
2,302
1,842
600
600
Total
8,136
16,841
39,625
1,888
41,513
6.1.2 Facilities Support Costs
Alami & Fire Service
Caretaking and Security
Cleaning and Waste Disposal
Light & Heat
Repairs and Maintenance
Rates & Water
Insurance
7505
37.475
6,608
32,700
30.518
5.350
4,979
117,630
7505
37,475
6.608
32,700
7505
37,475
6,608
32,700
30,518
6,350
4,979
126,136
30,518
5.350
4,979
87,112
Total
30,518
6.1.3 Administratative Support Costs
Travel Expenses
Telephone, Postage & Stationery
Website Expenses
Bank Charges
General Expenses
4,178
475
4,178
475
4178
475
108
27.622
32.383
108
27,622
32,383
108
27,622
32,383
Total
6.1.4 Depreciation
Freehold Buildings - Hall
- Annexe
Long Leasehold Land
Building Improvements
Fixtures and Fittings
Total
17625
18337
769
2555
9470
48756
17,625
18,337
769
2,555
9,470
48,756
17,625
18,337
769
2,555
9,470
48,756
# Part year only
.1 TOTAL
189,638
50,644
161,008
96,115
294,131
NOTE 6.2
EXCEPTIONAL ITEMS
Water Charges Refunded
Long Leasehold Land ##
OVERALL TOTAL
## 2018 and 2019 Depreciation
48,201
1,097
48.523
59,141
108,064
Page 10

JAIN SAMAJ- MANCHESTER
YEAR ENDED 31 DECEMBER 2023
NOTES TO THE FINANCIAL STATEMENTS
NOTE 7
TRANSFER BETWEEN FUNDS
This transfer of £90,717 represents 50Qh of the income derived from hire of the Hall1£68,663) and 760
Irom hire of the Annexe,1£22,064) previously agreed to be allocated to the building fund from the general
fund.
NOTE
FIXED A
SET
8.1 LAND AND BUILDINGS
Fieehold Long Leasehold
Land
Land
(As per Note 8.21
Bulldlng
Improvements
{Ant)exe
Total
Cost
At 1 January 2023
190,000
38,440 881,265
916,864
51,092 2.077,661
AddStions in year
At 31 December 2023
190,000
38,440 881,265
916,864
51,092 2,077,661
Depreciation
At 1 January 2023
3.845 356,909
50,427
33,437
444,618
Charge for year
769
17,625
18,337
2,555
39,286
At 31 December 2023
4,614 374,534
68,764
35,992
483,904
Net Book Value
31 December 2023
190,000
33,826 506,731
848,100
15,100 1,593,757
1 January 2023
190,000
35,364 541,981
884.774
20,210 1,672,329
8.2 LONG LEASEHOLD LAND
This land is held by the charity on a lease for 125 years from 2017, at a ground rent payable of
£100 p.a.
Page11

JAIN SAMAJ- MANCHESTER
YEAR ENDED 31 DECEMBER 2023
NOTES TO THE FINANCIAL STATEMENTS
NOTE 8
FIXED ASSETS C
NTINUED
8.4 SUMMARY
Land &
Buildings
Total
(As per Note 8.1)
Furniture
& Fittings
Sports
Equipment
Total
Cost
At 1 January 2023
2,077,661
73,335
1,962
2,152,958
Additions in year
21,367
21,367
At 31 December 2023
2,077,661
94,702
1,962
2,174,325
Depreciation
At 1 January 2023
405.322
73,466
1,961
480,759
Charge for year
39,286
9,470
48,756
At 31 December 2023
444,608
82,936
1,961
529,515
Net Book Value
31 December 2023
1,672.329
21,236
1,693,565
1 January 2023
1,711,615
9,339
1,720,955
Page 12

JAIN SAMAJ- MANCHESTER
YEAR ENDED 31DECEMBER 2023
NOTES TO THE FINANCIAL STATEMENTS
NOTE 9
MOVEMENT IN UNRESTRICTED FUNDS
Transfer
to
Restricted
Fund
Funds
Blfwd
Incoming
Total
0110112023 Resources Resources
Funds
Clfwd
3111212023
Resources
Expended
Designated Funds:
Mahila Mandal
11,389
1,572
12,961
1,888
11,073
General Fund
112,647
164,322
276,969
170,419
106,550
Total
124.036
165,894
289,930
172,307
117,623
NOTE 10
MOVEMENT IN RESTRICTED FUNDS
Funds
Blfwd
Incoming
Total
0110112023 Resources Resources
Funds
Clfwd
3111212023
Resources
Expended
Minor Funds:
Jiv Daya Fund
4,449
12,613
17,062
12,697
4,366
Education Fund
1,777
711
2,488
1,842
646
Arhat Touch Fund
4,954
1,695
6,649
2,302
4,347
Dev Dravya
11867
2041S
32282
8136
24146
Sub Total
Major Funds:
23,047
35,434
58,481
24,977
33,504
Building Fund
1.802,335
68,118 1,870,453
26,723
1,843,730
Total
1,825,382
103,552 1.928,934
24,977
1,877.234
Page 13

JAIN SAMAJ - MANCHESTER
YEAR ENDED 31DECEMBER 2023
NOTES TO THE FINANCIAL STATEMENTS
NOTE 11
ANALYSIS OF NET ASSETS TO FUNDS
BALANCE
SHEET
TOTAL
UNRESTRICTED FUNDS
RESTRICTED FU
DS
General Designated #
Building Minor Funds
Net Fixed Assets
1,679,985
1,679,985
Bank Deposits
(A)
251,903
210,508
41,395
Bank Current Account (A)
67,566
67,566
Bank Current Account (B)
11,031
11,031
Paypal
443
443
Cash in Hand
52
10
42
Sub Total
2,010,980
278,527
11,073
1,721,380
Less: Current Liabilities
(See Note 12)
323
323
NET ASSETS
2,011,303
278,850
11,073
1,721,380
ANK ACCOUNTS KEY
MINOR FUNDS KEY
(A) BANK OF INDIA
# MAHILA MANDAL FUND
(B) LLOYDS BANK
* JIV DAYA, EDUCATION (GNAN) AND ARHAT TOUCH FUNDS
NOTE 12
CURRENT LIABILITIES
Amounts Owing to Other Charities
NHS Sadhamik
Heroes
2022
Total
2033
Total
Brought Forward
Received in Year
Total Due
Less: Paid Over in Year
323
597
5,070
5,667
-6,344
323
Amounts still owing at year end
323
323
NOTE 13
OPERATING SURPLUS
The Restricted Funds operating surplus of £126.798 was after charging £40,970 depreciation
on fixed assets. There was no depreciation charged against the Unrestricted Funds operating
surplus.
Page 14