JAIN SAMAJ- MANCHESTER
TRUSTEES. REPORT
AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024
Registered Charity No. 511016 (England and Wales)

JAIN SAMAJ - MANCHESTER
TRUSTEES, REPORT
AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024
Page
Association Information
Trustees, Report
Trustees, Responsibilities
Honorary Independent Examiner's Report
ststement 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 1￿9 and June 2012
23 February 1981
Charity Registered
Registered Number
611076 (England and Wales)
All served for the entire pericd from 1 January 2024 to the date
of this report unless otherwice indicated.
Trustee Board as at the date
of the Report
(a) Executive Committee
Mr Hiren Vora (President)
Mr Nitesh Shahlvice President)
Mr Nehal Mehta{Secretary)
Mehul Mehta{Joint Secretary
Falguni Mehta (Treasurer)
Mrs Jyotsna Patel (Religious Secretary)
Piyush G Mehta
Manoj Mehta
Mrs Saroj Patel
(b) Other Trustees
Mr Pinal Shah
Mr Kiran N Mehta
Mr Sailesh Mehta
Building Trustees:
Nehal Mehta
Suresh Mehta
Kiran N Mehta
Ajay Patel
Piyush H Mehta
Rajesh Patel
Sukan Shah
Charity Office
Flat 2 8 Carrwood Road
Bramhall, Stockport SK7 3GF.
Principal Establtshment
669 Stockport Road
Longsight, Manchester M12 èQE
Bankers
A)
Bank of India
182 Soho Road, Hand5WOrth
Birmingham B219LP
Lloyds Bank
CAF Bank
Pay Pal
c}
D}
Honorary Independent
Examiner
D. Chothani
clo DBF Associates
South Cheetham Business Centre
10 Park Place
Manchester M4 4EY
Page 1

JAIN SAMAJ- MANCHESTEFI
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present their report along with the financial statements of the charity for
the year ended 31 December 2024
This report is prepared in accordance with the Association's constitution and the Charitles 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 provlde 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 ther mother
tongue.
4 To provide relief for the followers of the Jain Religion who are in necessitous
clrcumstances.
6 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 rec uired under Section 4 of the
Charities Act 2011 and the subsequent guidance published by the Cl)arity Commission.
Organisatlon
The members of the community elect a trustee board at the Annual General Meeting each year.
The board consists of fifteen members, as listed on page 1. In tyrn. 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 lry holding regular meetlngs
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 2024
Financial Review
In respect of the association's unrestricted funds, a surplus of 73,761 was achieved
for the year. In respect of the association's restricted funds a surplLS of £198,618 was achieved
for the year.
Future Plans
The trustees anticipate the further development of the structural facillties 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 charily from a charitable trust to a
charitable incorporated organisation (CIO) now that the statutory powers are available.
Reserves Policy
The charity's free reserves amount to £73,761. 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 11th May 2025 and is signed on 1heir behalf by:.
Hiren Vora (President) and Falguni Mehta (Treasurer).
Date:
110512D25
Page 3

JAIN SAMAJ - MANCHESTER
YEAR ENDED 31 DECEMBER 2024
Trustees. responsibilities in relatlon to the Financial Statements
The law applicable to charitles 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 Ccincern 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 charily 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 resjonslbility 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 MEIIIBERS OF
JAIN SAMAJ - MANCHESTER (CHARITY NUMBER $11076 ENGLAND AND WALES)
FOR THE YEAR ENDED 31 DECEMBER 20
Independent Examiner's Report to the Trustees on the Financial Statements
I, Devshi Chothanl, report on the Financial Statements of the charity for tre year ended
31 December 2024 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 Ithe Charities Act) and that an independent examination is needed.
It is my responsibllity as the Independent Examiner:
to examine the Financial Statements under section 145 of the Charities Act;
to follow the procedures laid down in the General Directions gi'ien by the Charity
Commission (under section 145{5llb} 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 examination includes a review of the accounting records kept by the charity
and a Comparison of the Financial Statements presented with those records. It also includes
consideration of any unusual items or disclosures in the Financial State￿nts 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 CO￿eqUentIY
no opinion is given as to whether the Financial Statements present a "true and fair" view and
the report is limited to those matters set out in the statement below.
Independent Examinerfs 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 Charitifrs (Accounts and Reports)
Regulations 2008, other than any requirement that the Financial Statements give a 'true
and fair" view which is not a matter considered as part of an independent examination.
I have come across no other matters in connection with the examinatlon t) which attention
should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
DEVSHI CHOTHANI
Chartered Accountant
Director of DBF Associates Ltd
10 Park Place
Manchester M4 4EY
Date .
Page 5

JAIN SAMAJ- MANCHESTER
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestricted Restricted
Funds
Funds
2024
Total
Incoming Resources from:
Notes
Charitable Activities
4,360
4,360
Other Sources
99,451
123,728
223,179
Total Incoming Resources
103,811
123,728
227,539
Resources Expended on:
Raising Funds
Charltable Activities
136,600
338,515
475,115
Total Resources Expended
136,600
338,515
475,115
Exceptlonal Item {Receipt)
Net Incoming Resources
132,789)
(214,7871
1247,576)
Transfer between Funds
Net Incoming Resources after Transfer
<32,789)
(214,787)
{247,576)
Total funds at 1 January 2024
106,550
2,051,043
2,157,593
Total funds at 31 December 2024
73,761
1,836,256
1,910,017
Page 6

JAIN SAMAJ - MANCHESTER
BALANCE SHEET
AS AT 31 DECEMBER 2024
Unrestricted
Funds
Restricted
Funds
Notes
Total
FIXED ASSETS
Tangible Fixed Assets
1,583,233
1,583,233
CURRENT ASSETS
Cash at Bank & In Hand
272,88(,
53,904
326,784
TOTAL ASSETS
272,88(,
1,637,137
1,910,017
LESS: CURRENT LIABILITIES
12
LESS: MEDIUM TERM LIABILITIES
Loans
NET ASSETS
272,88(
1,637,137
1,910,017
UNRESTRICTED FUNDS
General Fund
73,761
73,761
Designated Fund
10,46E
10,468
Total
84,22C
84,229
RESTRICTED FUNDS
Building Fund
10
1,782,352
1,782,352
Jiv Daya Fund
10
6,817
6,817
Education Fund (Gyan)
10
1,112
1,112
Arhat Touch Fund
10
5,047
5,047
Dev Dravya
10
28,369
28,369
Sadharmic Funds Food
10
2,091
2,091
Total
1,825,788
1,825,788
Total
84,22G
1,825,788
1,910,017
Approved by the Trustees on 11th May 2025
Hiren Vora (President)
and Slgned on thelr 3ehalf
Falguni Mehta {Treasurer>
Page 7

JAIN SAMAJ - MANCHESTER
YEAR ENDED 31 DECEMBER 2024
NOTES TO THE FINANCIAL STATEfw,ENTS
1 Accounting Conventions
1.1 BASIS OF PREPARATION
The Financial Statements have been prepared under the historical cost convention and in
accordance with the Charities (Accounts and Reports) Regulations 2008, the Charities Act 2011 and
the Charitles 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 grouplng 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 Policles
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 recognlsed in full in the
Statement of Financial 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 which cannot be recovered.
b) Resources expended are allocated to the particular activity where the cost relates
directly to that activity.
cl The trust only incurs governance cost5 in respect of legal costs associated with effither the constitution
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 lo standard accounting practice on
the following basis:.
Freehold Land
Long Leasehold Land
Freehold Building (Hall)
Freehold Building (Annexel
Building Improvements
Furniture & Fittings
Sports Equipment
Not depreclated
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 recelvable or generated for the
objects of the Charity without further specified purpose and are ai'ailable as general funds.
b) Designated funds are unrestricted funds which have been spe¢ifically earmarked by the executive
committee for particular purposes.
c} Restricted funds are funds to be used for specific purposes as lald down either by the donor or by the
terms of the appeal. Expenditure which meets these criteria is charged to those funds.
Page 8

JAIN SAMAJ - MANCHESTER
YEAR ENDED 31 DECEMBER 2024
NOTES TO THE FINANCIAL STATEMENTS
UNRESTRICTED FUNDS
General
Designated
Fund
Funds
RESTRICTED
FUNDS
TOTAL
2024
TOTAL
Total
NOTE 3
INCOMING RESOURCES
FROM CHARITABLE ACTIVITIES
Diwali Cultural Programme
4,360
4,360
4,360
NOTE 4
INCOMING RESOURCES
FROM OTHER SOURCES
4.1 From Members:
Membership Subscriptions
Donations
11,413
11,413
11,413
29,427
1,537
30,964
30,964
GiftAld
13,977
13,977
Total
40,840
1,537
42,377
13,977
56,354
4.2 Fundraising Event {2019)
4.3 Sale of Electricity
2,884
2,884
2,884
4.4. Hall Hire
35,499
35,499
35,499
70,998
4.5 Annexe Hire
16,775
16,775
16,775
33,550
4.6 Miscellaneous Income
1,916
1,916
45,886
47,802
4.7 Bank Interest Received
11,591
11,591
4.8 Covid 191Furlough Grant Rec'd
Total
57,074
57,074
109,751
166,825
OVERALL TOTAL
97,914
1.537
99.451
123,728
223,179
NOTE 5
RESOURCES EXPENDED ON
RAISING FUNDS
Cost of Covld 19 grants applicatlons
Rosidual Cost of Staging 2019 Event
Page 9

JAIN SAMAJ - MANCHESTER
YEAR ENDED 31 DECEMBER 2024
NOTES TO THE FINANCIAL STATEMENTS
UNRESTRICTED FUNDS
General
Designated
Fund
Funds
RESTRICTED
FUNDS
TOTAL
2024
TOTAL
Tot
NOTE 6
6.1 RESOURCES EXPENDED ON
CHARITABLE ACTIVITIES
6.1.1 Direct Charitable Expenditure
Prasad Expenses
Jiv Daya
Donations
Mahila Mandal
Youth Expenses
Arhat Touch Expenses
Education (GNANI
Sadharmik Fund
Dlwali Cultural Programme
Other Direct Expenses
Total
13,421
-3,421
13,421
19,859
1,996
3,116
656
730
50
13,709
4,145
37,049
94,731
1,996
19,859
1,996
3,116
656
656
730
50
13,709
4,145
9,498
29,716
4,145
9,498
9,716
27,551
65,015
6.1.2 Facilities Support Costs
Caretaking and Security
Cleaning and Waste Disposal
Light & Heat
Repairs and Maintenance
Rates & Water
Insurance
34,237
3,944
37,592
9,498
3,915
5,142
94,328
4.237
3,944
7,592
9.498
3,915
6,142
34,237
3.944
37,592
35,860
3,915
5,142
120,690
26,362
Total
26,362
6.1.3 Administratatlve Support Costs
Travel Expenses
Telephone, Postage & Stationery
Professional Charges
Bank Charges
General Expenses
4,762
432
4,762
432
4,762
432
3,774
128
7,237
16,333
3,774
128
7,234
12,556
128
7,234
12,556
Total
3,774
6.1.4 Depreciation
Freehold Buildings - Hall
- Annexe
Long Leasehold Land
Building Improvements
Fixtures and Fittings
Total
17,625
18.337
769
2,555
8,872
48,158
17,625
18,337
769
2,555
8,872
48,158
# Part year only
6.1 TOTAL
136.600
143,309
279,912
NOTE 6.2
EXCEPTIONAL ITEMS
Depreciation on fixed assets ##
195,206
196.685
OVERALL TOTAL
## previous years Depreciation
136,600
338,515
475,115
Page 10

JAIN SAfvIAJ- MANCHESTER
YEAR ENDED 31 DECEMBER 2024
NOTES TO THE FINANCIAL STATENIENTS
NOTE 7
TRANSFER BETWEEN FUNDS
This transfer of £90,717 represents 60°/0 of the income derived from hire of the Hall {£68,663) and 75%
from hire of the Annexe,1£22,054) previously agreed to be allocated to the buildlng fund from the general
fund.
NOTE 8
FIXED ASSETS
8.1 LAND AND BUILDINGS
Freehold Long Leas&hold
Land
Land
IAS por Note 8.21
Frggholc Bulldln
(Hall)
IAnn¥xel
Bulldlng
Improvements
Total
Cost
At 1 January 2024
190,000
38.440
881,265
916,864
51,092 2,077,661
Additions in year
At 31 December 2024
190,000
38,440
881,265
916,864
51,092 2,077,661
Depreciation
At 1 January 2024
4,614
374,534
68,764
35,992
483,904
Charge for year
769
17,625
18,337
2,555
39,286
At 31 December 2024
5,383
392,159
87,101
38,547
523,190
Net Book Value
31 December 2024
190,000
33,057
489,106
829,763
12,545 1,554,471
1 January 2024
190,000
33,826
506,731
848,100
15,100 1,593,757
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.
Page 11

JAIN SAMAJ - MANCHESTER
YEAR ENDED 31 DECEMBER 2024
NOTES TO THE FINANCIAL STATEMENTS
NOTE 8
FIXED ASSETS CONTINUED
SUMMARY
Land &
Buildings
Total
(As per Note 8.1)
Furniture
& Fittings
Sports
Equipment
Total
Cost
At 1 January 2024
2,077.661
94,702
1,962
2,174,325
Additions in year
27,551
27,551
At 31 December 2024
2,077,661
122,253
1,962
2,201,876
Depreciation
At 1 January 2024
483,904
84,620
1,961
570,485
Charge for year
39,286
8,872
48,158
At 31 December 2024
523,190
93,492
1,961
618,643
Net Book Value
31 December 2024
1,554,471
28,761
1,583,233
1 January 2024
1,593,767
10,082
1,603,840
Page 12

JAIN SAMAJ - MANCHESTER
YEAR ENDED 31DECEMBER 2024
NOTES TO THE FINANCIAL STATEMENTS
NOTE 9
MOVEMENT IN UNRESTRICTED FUNDS
Funds
Blfwd
Incoming
Total
0110112024 Resources Resources
Transfer
to
Restricted
Fund
Funds
Clfvid
3111212024
Resources
Expended
Designated Funds:
Mahila Mandal
11,073
2,511
13,584
3,116
10,468
General Fund
106,550
103,811
210,361
136,600
73,761
Total
117,623
106,322
223,945
139,716
84,229
NOTE 10
MOVEMENT IN RESTRICTED FUNDS
Funds
Blfwd
Incoming
Total
0110112024 Resources Resources
Transfer
from
General
Fund
Funds
Clfvid
3111212024
Resources
Expended
Minor Funds:
Jiv Daya Fund
4,365
22,311
26,676
19,859
6,817
Education Fund
646
516
1,162
50
1,112
Arhat Touch Fund
4,347
1,430
5,777
730
5,047
Dev Dravya
24,146
4,223
28,369
28.369
Sadharmik Funds
15,800
15,800
13,709
2,091
Sub Total
Major Funds:
33,504
44,280
77,784
34,348
43,436
Building Fund
2,006,466
76,938 2,083,404
301,052
1,782,352
Total
2,039,970
121,218 2,161,188
335,400
1,825,788
Page 13

JAIN SAMAJ - IVIANCHESTER
YEAR ENDED 31DECEMBER 2024
NOTES TO THE FINANCIAL STATEMEPITS
NOTE 11
ANALYSIS OF NET ASSETS TO FUNDS
BALANCE
SHEET
TOTAL
UNRESTRICTED FUNDS
RESTRICTED FUNDS
General Designated #
Building Minor Funds
Net Fixed Assets
1,583,233
1,583,233
Bank Deposits
(A)
285,648
73,761
22A28
189,459
Bank Current Account IA)
22,135
9,159
12,976
Bank Current Account {B}
10,447
10A47
Bank Current Account {c
Paypal
7,237
7,237
816
816
Cash in Hand
501
480
21
Sub Total
1,910,017
82,294
32￿96
1,781.851
12,976
NET ASSETS
1,910,017
82,294
32￿96
1.781,851
12,976
BANK ACCOUNTS KEY
MINOR FUNDS KEY
(A) BANK OF INDIA
• JIV DAYA, EDUCATICN (GNAN} AND ARHAT TOUCH FUNDS
# MAHILA MANDAL FUYD
(B} LLOYDS BANK
(C> CAF Bank
NOTE 12
CURRENT LIABILITIES
Amounts Owing to Other Charities
NHS
Heroes
Sadhanik
2024
Total
2024
Total
Brought Forward
Re¢eived in Yoar
Total Due
Less: Paid Over in Year
Amounts stlll owing at year end
NOTE 13
OPERATING SURPLUS
The Restricted Funds operating surplus of £198,618 was after charging £48,158 depreciation
on fixed assets. There was no depreciation charged against the Unrestrrted Funds operating
surplus.
Page 14