2021-07-31-accounts - Yogi Divine Society (UK)

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							Page
Trustees' annual report
Independent auditor's		report to	the members
Statement of financial		activities					10
Statement of financial		position
Statement of cash flows							12
Notes to the annual report and			financial statements				13
The following pages		do not	form	part	of the annual	report	and financial
statements
Detailed statement of	financial		activities				23
Notes to the detailed	statement		of financial		activities		24

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

				Year en	ded 31 July	2021
						2021		2020
					Unrestricted	Restricted
					funds	funds	Total funds	Total funds
				Note
Income and endowments
Donations and legacies				4	1,021,544	85,541	1,107,085	570,491
Investment	income			5	8,540		8,540	9,454
Total income					1,030,084	85,541	1,115,625	579,945
Expenditure
Expenditure	on charitable	activities		6	191,588	45,583	237,171	332,793
Total expenditure					191,588	45,583	237,171	332,793
Net income	and net movement		in	funds	838,496	39,958	878,454	247,152
Transfer to	general funds	from	restricted
Transfers					13,276	(13,276)	0	0
Total funds	carried forward				851,772	26,682	878,454	4,682,520
Reconciliation offunds
Total funds	brought forward				4,629,137	53,383	4,682,520	4,435,368
Total funds	carried forward				5,480,909	80,065	5,560,974	4,682,520

				31	July 2021
					2021		2020
				Note
Fixed assets
Tangible fixed assets				12		3,404,852		2,897,660
Current assets
Debtors				13	16,805		7,305
Investments				14	9,845		9,845
Cash at bank and	in	hand			2,140,071		1,770,531
					2,166,721		1,787,681
Creditors: amounts		falling	due
within one year				15	10,599		2,821
Net current assets						2,156,122		1,784,860
Total assets less	current		liabilities			5,560,974		4,682,520
Net assets						5,560,974		4,682,520
Funds ofthe charity
Restricted funds						80,065		53,383
Unrestricted funds						5,480,909		4,629,137
Total charity funds				17		5,560,974		4,682,520

	Year e	nded 31 July 20	21
			2021	2020
Cash flows from operating	activities
Net income			878,454	247,152
Adjustments for:
Depreciation of tangible fixed	assets		72,861	68,283
Other interest receivable and	similar income		(8,540)	(9,454)
Accrued expenses			1,800
Changes in:
Trade and other debtors			(960)	(945)
Trade and other creditors			5,978	(15,656)
Cash generated from operations			949,593	289,380
Interest received				8,770
Net cash from operating activities			949,593	298,150
Cash flows from investing	activities
Purchase of tangible assets			(580,053)	(126,233)
Proceeds from sale of tangible assets				460
Net cash used in investing activities			(580,053)	(125,773)
Net increase in cash and cash equivalents			369,540	172,377
Cash and cash equivalents	at beginning	ofyear	1,770,531	1,598,154
Cash and cash equivalents	at end ofyear		2,140,070	1,770,531

value, ove	r the useful econo	mic life of that asset	as follows:	as follows:
Land and	building	2%Straight	line basis
Plant and	machinery	20%Straight		line basis
Furniture	and fittings	20% Straight		line basis
Motor vehicle		25% reducing		balance
Equipment		20% Straight		line basis

Donatio	n	s and legacies
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2021
Donations
General	Donations		612,648		612,648
Aarti			11,378		11,378
Donations		—10/20 Bhag	392,682		392,682
Other Income			3,118		3,118
Donations		—Restricted		85,541	85,541
Grants
Furlough		Grant Received	1,718		1,718
			1,021,544	85,541	1,107,085

					Unrestricted	Restricted	Total Funds
					Funds	Funds	2020
	Donations
	General Donations				198,330	47,583	245,913
	Aarti				10,422		10,422
	Donations —	10/20 Bhag			311,382		311,382
	Other Income				182		182
	Donations —	Restricted
	Grants
	Furlough Grant Received				2,592		2,592
					522,908	47,583	570,491
5.	Investment	income
				Unrestricted	Total Funds	Unrestricted	Total Funds
				Funds	2021	Funds	2020
	Bank interest			8,540	8,540	9,454	9,454
6.	Expenditure	on charitable	activities	by fund type

				Unrestricted	Total Funds	Unrestricted	Total Funds
				Funds	2021	Funds	2020
Bank interest				8,540	8,540	9,454	9,454
Expenditure		on charitable	activities	by fund type
					Unrestricted	Restricted	Total Funds
					Funds	Funds	2021
Charitable	activity				75,433	45,567	121,000
Support costs					116,155	16	116,171
					191,588	45,583	237,171
					Unrestricted	Restricted	Total Funds
					Funds	Funds	2020
Charitable	activity				152,859	36,742	189,601
Support costs					139,132	4,060	143,192
					291,991	40,802	332,793

Analysis of	s	up	port co	sts
					Support costs
					activity	Total 2021	Total 2020
Staff costs					14,571	14,571	25,391
Premises					20,612	20,612	29,313
Communications			and IT		1,391	1,391	1,992
General office					3,192	3,192	5,630
Finance costs					1,530	1,530	2,542
Governance	costs				2,012	2,012	4,253
Depreciation					72,861	72,861	68,283
Other motor	and		travel				5,788
					116,169	116,169	143,192
Net income
Net income is		stated after charging/(crediting):
						2021	2020
Depreciation	of tangible			fixed assets		72,861	68,283
Auditors remuneration
						2021	2020
Fees payable		for the audit ofthe annual			report and financial
statements						1,800	1,600

Staff cos	ts
The total	staff costs and	employee	benefits for the reporting	period are analysed as	follows:
				2021	2020
Wages and salaries				14,556	25,027
Social security costs				(219)
Employer	contributions	to pension	plans	234	364
				14,571	25,391

Tangible	fixed ass	ets
		Land and	Plant and	Fixtures and	Motor
		buildings	machinery	fittings	vehicles	Equipment	Total
Cost
At 1 Aug	2020	2,918,517	9,965	13,727	20,223	50,978	3,013,410
Additions		564,148		4,243		11,662	580,053
At 31 Jul	2021	3,482,665	9,965	17,970	20,223	62,640	3,593,463
Depreciation
At 1 Aug	2020	58,370	5,807	4,976	10,499	36,098	115,750
Charge for the
year		52,315	1,993	3,594	2,431	12,528	72,861
At 31 Jul	2021	110,685	7,800	8,570	12,930	48,626	188,611
Carrying	amount
At 31 Jul	2021	3,371,980	2,165	9,400	7,293	14,014	3,404,852
At 31 Jul	2020	2,860,147	4,158	8,751	9,724	14,880	2,897,660

13.	registered in Debtors	Engla	nd &Wales, which acts as a custodi	an trustee of the charity.
				2021	2020
	Prepayments	and	accrued income	14,637	6,096
	Other debtors			2,168	1,209
				16,805	7,305
14.	Investments
				2021	2020
	Other investments		—Gold Haar	9,845	9,845

Creditors: am	ounts f	alling due within one year
			2021	2020
Trade creditors			5,281	771
Accruals and deferred		income	3,400	1,600
Social security	and other taxes		110	352
Other creditors			1,808	98
			10,599	2,821

				At
			1	August 202				At
				0	Income	Expenditure	Transfers	31 July 2021
General funds				4,629,137	1,030,084	(191,588)	13,276	5,480,909
				At
			1	August 201				At
				9	Income	Expenditure	Transfers	31 July 2020
General funds				4,388,766	532,362	(291,991)		4,629,137
Restricted	funds
				At
			1	August 202				At
				0	Income	Expenditure	Transfers	31 July 2021
Restricted	fund	—Kitchen
fund				7,299	125			7,424
Restricted	fund	—Hari
nagar fund				3,484	974			4,458
Restricted	fund—
Camera fund				1,704	1,250		(1,000)	1,954
Restricted	fund	—East
London sabha		fund		3,893	401			4,294
Restricted	fund	—Benos
fund account				1,478	23,702	(21,014)	(3,515)	651
Restricted	fund	—Bhulku
fund				51			(51)

Analysis	ofch	aritable f	u	nds (continued)
Restricted	fund	—Bhajan
mandal fund				556				556
Restricted	fund	—Kids
drama fund				106			51	157
Restricted	fund—
Training fund				1,616			(1,616)
Restricted	fund	—South
London fund				2,997	6,833	(362)		9,468
Restricted	fund—
Midland fund				50			(50)
Restricted	fund	—Santo
ticket fund				7,481				7,481
Restricted	fund—
Cleaning	fund/Covid			930	30,615		(930)	30,615
Restricted	fund	—Ode
mandir
seva/AYS2021/Haridha
m thai				21,738	21,641	(24,207)	(6,165)	13,007
				53,383	85,541	(45,583)	(13,276)	80,065
				At
			1	August 201				At
				9	Income	Expenditure	Transfers	31 July 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

Analysis	ofch	aritable fund	s (continued)
Restricted	fund	—Bhajan
mandal fund			556			556
Restricted	fund	—Kids
drama fund			106			106
Restricted	fund—
Training fund			1,616			1,616
Restricted	fund	—South
London fund			1,575	5,071	(3,650)	2,996
Restricted	fund—
Midland fund			450		(400)	50
Restricted	fund	—Santo
ticket fund			7,041	4,500	(4,060)	7,481
Restricted	fund—
Cleaning	fund/Covid		891	39		930
Restricted	fund	—Ode
mandir
seva/AYS2021/Haridha
m thai			17,000	32,738	(28,000)	21,738
			46,602	47,583	(40,802)	53,383

Analysis ofchan	ges in net debt
					At
		At	1 Aug 2020	Cash flows	31 Jul 2021
Cash at bank and	in hand		1,770,531	369,540	2,140,071
Current asset investments			9,845		9,845
			1,780,376	369,540	2,149,916