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|||||Page|
|---|---|---|---|---|
|Trustees'<br>annual<br>report|||||
|Independent<br>auditor's|report to|the members|||
|Statement<br>of financial|activities||||
|Statement<br>of financial|position||||
|Notes to the financial|statements|||10|
|The following<br>pages|do not form part ofthe financial statements||||
|Detailed statement<br>of|financial|activities|||
|Notes to the detailed|statement|of financial|activities|20|





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|Registered|Registered|charity|name|YOGI DIVINE SOCIETY (UK)|YOGI DIVINE SOCIETY (UK)|YOGI DIVINE SOCIETY (UK)|||
|---|---|---|---|---|---|---|---|---|
|Charity|registration||number|803601|||||
|Principal|office|||Haridham<br>Hindu Swaminarayan|||Temple||
|||||63Woodcock<br>Hill|||||
|||||Harrow|||||
|||||HA3 OJH|||||
|The trustees|||||||||
|||||Satish Chatwani|||||
|||||Prafulbhai<br>Patel|||||
|||||Jatin Shah|||||
|||||Chirag Mehta|||||
|||||Rekhav Patel|||||
|||||Nayan Tank|||||
|||||Jayesh Patel|||||
|||||Vinay Chauhan|||||
|||||Sureshbhai<br>Patel|||||
|||||Rajendra<br>Patel|||||
|||||Yogi Divine Society UK||Limited|(A||
|||||Company<br>Limited|by Guarantee)||||
|Auditor||||RMR Partnership|LLP||||
|||||Chartered<br>Accountants||8 statutory||auditor|
|||||3rd Floor, Vyman|House||||
|||||104College Road|||||
|||||Harrow|||||
|||||Middlesex|||||
|||||HA1 1BQ|||||



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||||Year en|ded 31 July|2020|||
|---|---|---|---|---|---|---|---|
||||||2020||2019|
|||||Unrestricted|Restricted|||
|||||funds|funds|Total funds|Total funds|
||||Note|||||
|Income and endowments||||||||
|Donations<br>and legacies|||4|522,908|47,583|570,491|657,101|
|Investment<br>income|||5|9,454||9,454|8,114|
|Total income||||532,362|47,583|579,945|665,215|
|Expenditure||||||||
|Expenditure<br>on charitable|activities||6|291,991|40,802|332,793|199,647|
|Other expenditure|||7||||725|
|Total expenditure||||291,991|40,802|332,793|200,372|
|Net income and net movement||in|funds|240,371|6,781|247,152|464,843|
|Reconciliation<br>of funds||||||||
|Total funds brought<br>forward||||4,388,766|46,602|4,435,368|3,970,524|
|Total funds carried forward||||4,629,137|53,383|4,682,520|4,435,368|





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|||31|July 2020||||
|---|---|---|---|---|---|---|
||||2020||2019||
|||Note|||||
|Fixed assets|||||||
|Tangible fixed assets||12||2,897,660||2,840,170|
|Current assets|||||||
|Debtors||13|7,305||5,675||
|Investments||14|9,845||9,845||
|Cash at bank and in|hand||1,770,531||1,598,154||
||||1,787,681||1,613,674||
|Creditors: amounts|falling due||||||
|within one year||15|2,821||18,477||
|Net current assets||||1,784,860||1,595,197|
|Total assets less current liabilities||||4,682,520||4,435,367|
|Net assets||||4,682,520||4,435,367|
|Funds ofthe charity|||||||
|Restricted funds||||53,383||46,602|
|Unrestricted<br>funds||||4,629,137||4,388,766|
|Total charity funds||17||4,682,520||4,435,368|





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|Donations|and legacies||||
|---|---|---|---|---|
|||Unrestricted|Restricted|Total Funds|
|||Funds|Funds|2020|
|Donations|||||
|General<br>Donations||198,330|47,583|245,913|
|Aarti||10,422||10,422|
|Donations|- 10/20 Bhag|311,382||311,382|
|Other Income||182||182|





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||||||||Unrestricted|Restricted|Total Funds|
|---|---|---|---|---|---|---|---|---|---|
||||||||Funds|Funds|2020|
||Grants|||||||||
||Furlough||Grant Received||||2,592||2,592|
||||||||522,908|47,583|570„491|
||||||||Unrestricted|Restricted|Total Funds|
||||||||Funds|Funds|2019|
||Donations|||||||||
||General|Donations|||||302,364|41,027|343,391|
||Aarti||||||27,569||27,569|
||Donations||-|10/20 Bhag|||283,791||283,791|
||Other Income||||||2,350||2,350|
||Grants|||||||||
||Furlough||Grant Received|||||||
||||||||616,074|41,027|657,101|
|5.|Investment|||income||||||
|||||||Unrestricted|Total Funds|Unrestricted|Total Funds|
|||||||Funds|2020|Funds|2019|
||Bank interest|||||9454|9454|8,114|8,114|
|6.|Expenditure|||on charitable|activities|by fund type||||
||||||||Unrestricted|Restricted|Total Funds|
||||||||Funds|Funds|2020|
||||||||E|||
||Charitable||activity||||152,859|36,742|189,601|
||Support|costs|||||139,132|4,060|143,192|
||||||||291,991|40,802|332,793|
||||||||Unrestricted|Restricted|Total Funds|
||||||||Funds|Funds|2019|
||Charitable||activity||||56,192|13,942|70,134|
||Support|costs|||||128,845|667|129,513|
||||||||185,037|14,609|199,647|





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|||||||Unrestricted|Total Funds|Unrestricted|Total Funds|
|---|---|---|---|---|---|---|---|---|---|
|||||||Funds|2020|Funds|2019|
||||||||P|||
||Loss on|disposal|of tangible||fixed|||||
||assets held for charity's|||own|use|||725|725|
|8.|Net income|||||||||
||Net income is stated after charging/(crediting):|||||||||
|||||||||2020|2019|
||Depreciation<br>of tangible|||fixed assets||||68,283|13,475|
||Loss on|disposal|of tangible||fixed assets||||725|
|9.|Auditors|remuneration||||||||
|||||||||2020|2019|
||||||||||P|
||Fees payable for||the audit of||the financial|statements||1,600|1,600|



|Staff cos|ts|||||
|---|---|---|---|---|---|
|The total|staff costs and|employee|benefits for the reporting|period are analysed as|follows:|
|||||2020|2019|
|Wages and salaries||||25,027|14,547|
|Employer|contributions|to pension|plans|364|149|
|||||25,391|I4,696|



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|Tangible fixed ass|ets||||||
|---|---|---|---|---|---|---|
||Land and|Plant and|Fixtures and|Motor|||
||buildings|machinery|fittings|vehicles|Equipment|Total|
|Cost|||||||
|At 1 Aug 2019|2,799,772|9,965|8,387|20,223|49,290|2,887,637|
|Additions|118,745||5,340||2,148|126,233|
|Other movements|||||(460)|(460)|
|At 31Jul 2020|2,918,517|9,965|13,727|20,223|50,978|3,013,410|
|Depreciation|||||||
|At 1 Aug 2019||3,971|3,692|8,934|30,870|47,467|
|Charge for the|||||||
|year|58,370|1,836|1,284|1,565|5,228|68,283|
|At 31Jul 2020|58,370|5,807|4,976|10,499|36,098|115,750|
|Carrying<br>amount|||||||
|At 31Jul 2020|2,860,147|4,158|8,751|9,724|14,880|2,897,660|
|At 31 JUI 2019|2,799,772|5,994|4,695|11,289|18,420|2,840,170|



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|13.|England<br>8 W<br> Debtors|ales,|which acts as a custodian<br>trustee<br>of|<br><br> the charity.||
|---|---|---|---|---|---|
|||||2020|2019|
||Prepayments|and|accrued income|6,096|5,412|
||Other debtors|||1,209|263|
|||||7,305|5,675|
|14.|Investments|||||
|||||2020|2019|
||Other investments||- Gold Haar|9,845|9,845|





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|||2020|2019|
|---|---|---|---|
|Trade creditors||771|2,694|
|Accruals and deferred|income|1,600|1,600|
|Social security and other taxes||352|347|
|Other creditors||98|13,836|
|||2,821|18,477|



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||||At||||
|---|---|---|---|---|---|---|
||||1 August 201|||At|
||||9|Income|Expenditure|31 July 2020|
|General funds|||4,388,766|532,362|(291,991)|4,629,137|
||||At||||
||||1 August 201|||At|
||||8|Income|Expenditure|31 July 2019|
|General funds|||3,950,340|624,188|(185,762)|4,388,766|
|Restricted|funds||||||
||||At||||
||||1 August 201|||At|
||||9|Income|Expenditure|31July 2020|
|Restricted|fund|—Kitchen fund|7,299|||7,299|
|Restricted|fund|- Hari nagar fund|1,746|2,620|(880)|3,486|
|Restricted|fund|- Camera fund|1,704|||1,704|
|Restricted|fund|- East london sabha|||||
|fund|||2,893|1,000||3,893|
|Restricted|fund|- Benos fund account|3,674|1,615|(3,812)|1,477|
|Restricted|fund|- Bhulku fund|51|||51|





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|Restricted|fund|Bhajan mandal|fund|556|||556|
|---|---|---|---|---|---|---|---|
|Restricted|fund|Kids drama fund||106|||106|
|Restricted|fund|Training<br>fund||1,616|||1,616|
|Restricted|fund|South london<br>fund||1,575|5,071|(3,650)|2,996|
|Restricted|fund|Midland<br>fund||450||(400)|50|
|Restricted|fund|Santo ticket fund||7,041|4,500|(4,060)|7,481|
|Restricted|fund|Cleaning<br>fund||891|39||930|
|Restricted|fund|Ode mandir seva||17,000|11,183|(28,000)|183|
|Restricted|fund|Haridham<br>thaal|fund||21,555||21,555|
|||||46,602|47,583|(40,802)|53,383|
|||||At||||
|||||1 August 201|||At|
|||||8|Income|Expenditure|31 July 2019|
|Restricted|fund|- Kitchen fund||5,848|1,451||7,299,|
|Restricted|fund|- Hari nagar fund||891|1,175|(320)|1,746|
|Restricted|fund|- Camera fund||1,808||(104)|1,704|
|Restricted|fund|- East london sabha||||||
|fund||||351|2,542||2,893|
|Restricted|fund|- Benos fund account||5,183|4,253|(5,762)|3,674|
|Restricted|fund|- Bhulku<br>fund||51|||51|
|Restricted|fund|- Bhajan mandal|fund|556|||556|
|Restricted|fund|- Kids drama<br>fund||106|||106|
|Restricted|fund|- Training<br>fund||1,141|475||1,616|
|Restricted|fund|- South london<br>fund||1,195|2,840|(2,460)|1,575|
|Restricted|fund|—Midland<br>fund||450|400|(400)|450|
|Restricted|fund|- Santo ticket fund||2,604|5,000|(563)|7,041|
|Restricted|fund|- Cleaning<br>fund|||891||891|
|Restricted|fund|- Ode mandir seva|||22,000|(5,000)|17,000|
|Restricted|fund|- Haridham<br>thaal|fund|||||
|||||20,184|41,027|(14,609)|46,602|



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||||||2020|2019|
|---|---|---|---|---|---|---|
|||||||F|
|Income and endowments|||||||
|Donations<br>and legacies|||||||
|General<br>Donations|||||245,913|343,391|
|Aarti|||||10,422|27,569|
|Donations<br>—10/20|Bhag||||311,382|283,791|
|Other Income|||||182|2,350|
|Furlough<br>Grant Received|||||2,592||
||||||570,491|657,101|
|Investment<br>income|||||||
|Bank interest|||||9,454|8,114|
|Total income|||||579,945|665,215|
|Expenditure|||||||
|Expenditure<br>on charitable|||activities||||
|Wages and salaries|||||25,027|14,547|
|Pension costs|||||364|149|
|Rent|||||6,982|7,578|
|Light and heat|||||12,567|16,487|
|Repairs and maintenance|||||13,371|15,070|
|Insurance|||||3,375|3,035|
|Other establishment|||||5,567|7,228|
|Other motor/travel|costs||||5,788|29,400|
|Legal and professional||fees|||4,253|4,702|
|Telephone|||||1,473|1,594|
|Other office costs|||||3,989|6,130|
|Depreciation|||||68,283|13,476|
|Local project|||||1,244|14,869|
|Fund raising expense|||||4,638|8,477|
|Donations|||||160,519|11,788|
|Kitchen and accommodation|||||12,119|42,351|
|Bank Charges|||||2,542|2,766|
|Subscription|||||692||
||||||332,793|199,647|
|Other expenditure|||||||
|Loss on disposal|of tangible||fixed assets held for charity's|own use||725|
|Total expenditure|||||332,793|200,372|
|Net income|||||247,152|464,843|





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||Year e|nde|d 31 July 2020|||
|---|---|---|---|---|---|
|||||2020|2019|
|Expenditure<br>on charitable<br>activities||||||
|Charitable<br>activity||||||
|Activities undertaken<br>directly||||||
|Direct charitable<br>activity - Hire charges||||6,982|7,578|
|Direct charitable<br>activity - Function expenses||||5,567|7,228|
|Direct charitable<br>activity - Local project||||295|14,571|
|Direct charitable<br>activity - Fund raising expense||||4,638|1,306|
|Direct charitable<br>activity - Donations||||160,000|11,788|
|Direct charitable<br>activity - Kitchen Expenses||||12,119|27,663|
|||||189,601|70,134|
|Activity type 28||||||
|Support costs||||||
|Support charitable|activity - wages/salaries|||25,027|14,547|
|Support charitable|activity - pension costs|||364|149|
|Support charitable|activity - light 8 heat|||12,567|16,487|
|Support charitable|activity - repairs<br>& maintenance|||13,371|15,070|
|Support charitable|activity - insurance|||3,375|3,035|
|Support charitable|activity - other motor/travel|costs||5,788|29,400|
|Support charitable|activity - telephone|||1,473|1,594|
|Support charitable|activity - printing,<br>postage|and|stationery|3,989|6,130|
|Support charitable|activity - depreciation|||68,283|13,476|
|Support charitable|activity - cleaning|||949|298|
|Support charitable|activity - advertising||||7,171|
|Support charitable|activity - computer expenses|||519||
|Support charitable|activity - accommodation|expenses|||14,688|
|Support charitable|activity - bank charges|||2,542|2,766|
|Support charitable|activity - subscription|||692||
|||||138,939|124,811|
|Governance costs||||||
|Governance<br>costs|- audit remuneration|||1,600|1,600|
|Governance<br>costs|- legal and other professional||fees|2,653|3,102|
|||||4,253|4,702|
|Expenditure<br>on charitable<br>activities||||332,793|199,647|