#
##
##
##
||||||||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|
##