REGISTERED CHARITY NUMBER: SC044957 Report of the Trnstees and Unaudited Financial Statements for the Year Ended 31 March 2025 For Shanti Bhavan Social and Cultural Centre [SCIO]
Shanti Bhavan Social and Culturnl Centre Contents of the f4inancial Statemffits for the Year li nded 31 March 2025 Page Report of the Trustees Ito2 Independent Examine¢s Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 6t07 Detailed Statement of Financial Activities
Report of the Trugteeg for the Year Ended 31 March 2025 The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) Accounting and Reporting by Charities, issued in March 2005. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number SC044957 STRucfuRQ GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document. and constitutes as a incorporated charity. Risk management The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure ensure appropriate controls are in place to provide reasonable assurance against fraud and error. OBJECTIVES AND ACTIvrrIES Objectives and aims The objects of the charity are: - to advance citizenship and community development through bringing the Indian community together in positive activities - to provide recreational activities to improve the lives of people in the Indian community and others who reside in the area we operate within the relief of those in need by reason of age, ill health, disability, financial difficulty, social isolation or other disadvantage ACHIEVEMENT AND PERFORMANCE Tl]is year the centre continued predominatdy operated the seniors, drop-in centre for one day a week on Thursdays as a lunch club and meeting point for the users.The aim to continue opening the centre encourage person to person interaction help improve mental well being amongst the seniors with introducing activity. the main thawback is the lack of grant funding available and the increase in applications overall for the limited funds available for third sector groups. Therefore has become more challenging to achieve successful awards fot funds. The board of trustees )ntinue to make applications for suitable grants hoping to fund to introduce new activity Within the centre. The centre donation revenue is mainly from grant funding from last year to overcome the lack of successful donations and this year no increase membership fees.
ShaDti BhavaD Social and Cultural Centre Report ofthe Trustees for the Year Ended 31 Trlareh 2025 FINANCIAL REVIEW Reserves policy The charity's results for the year show a net surplus of £6.848 (2024 - £287 deficil). We have UDrthicted reserves of £13,025 and restricted reserves of £6,826 to carry forward. Approved by order of the board of trustees on 21 December 2025 and signed on its behalf by: "I rusleelsecretary
Shanti BhavAn Social Cultural Centre Independent Examiner's Report lo the Trustees of Shanti Bhavan SociAI and Cultural Centre I report on the accounts for the year ended 31 March 2025 set out on pages three to SIL Respective responsibilities of trustees and exAminer The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that i audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required. It is my responsibility to: - examine the accounts under Section 145 of the 2011 Act - to follow the procedures laid down in the General Directions given by the Charity Conmiission (under Section 145(5)(b) of the 2011 Act); and - to state whether particular matters have come to my attention. Basis of the independent examiner's report 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 accounts presented with those records. It also includes consideration of any unusual items or disclosures in the account4 and seeking explanations 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 accounts present a 'true and fair view ' and the report is limited to those matters set out in the statements below. Independent examiner's statement In connection with my examination, no matter has come to my attention: (l ) which gives me reasonable cause to believe that, in any material respecL the requirements - to keep accounting records in accordance with Section 130 of the 2011 Act" and - to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act have not been met; or (2) to Whic in my opinioo attention should be drawn in order to enable a proper understanding of the accounts to be reached. 27 December 2025 Page 3
StAlemeAI •( Receipts for the l'ear Ended 31 Marrh 2025 31.03.25 31.(Ll.24 Totsl Total fvnds INCOMLNG RESOURCES 738 7J91 7.591 Manberjhip fe To(Al incomins re•our¢eg 2.44J ioo.u .1.746 oirrcA)INC RESO(JRCF.S Cost of chAritAble affliviti 3.IS6 403J Total out£oln8 regouffrf 1421 1765 J.1 40)J NET IP4COMif4GI(oirrGOIP4G) RESOIIACtJ 1217) RLCONCILIATION OF FUP4D5 Total fundj brou8ht forwwd lic ij Totsl funds ¢4mod foThvwd A•4
Shanti Bhavan SoeiAI and Cemire AI JI .%IArth 2025 3103 25 31,0324 T(AAI TIMI CURRK,Yr KssLrJ Cash * bk md m hkna 13.025 6.126 19JS1 J3,C P4'LT L&SFTS 13,(MJ3 6.826 13.025 12,IX 19,851 13.(JJ3 Tr frwmxal were apprDYed by the Board of Trustees on 23 December 2025 and were signed on its b&rty
8hAnti Bhxv*n So¢ixl And Culturxl Cenire Notes to the FinAnciAI StAtements for the Year Ended 31 March 2025 I. ACCOUNTING POLICIES Arcounting coni-tnlion The financial statenients have been prepared under the historiol cost CA)nvention, and in accordance with the FmanLial Reporting Standard for Snialler Entities (effective April 2008) and the requirements of the Statement of Reconunended Practice. Accounting and Rerting by Charities. Tncoming resources All incoming resources are included on the Statement of Financial Activities when the charity is legally emitled to the in)rne and the amount can be quantified with reasonable accuracy. Resourtts eIpended Explture is accL)unted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have be allo(xted to activities on a basis consistent with the use of resources. Taution The charity is exempt from tax on its charitable activities. Fund Accounting Un]cted funds can be used in accordance with the charitable objectives at the discretion of the truste. Re#ricted funds can onty be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further rylanation of the nature and purpose of each fund is included in the notes to the financial statements. 2. VOLUNTARY INCOME 31.03.25 31.03.24 Donations Membership fees Grants received 656 1,787 7,591 738 2,008 1.000 10 034 3746 3. DIRECT COSTS OF CHARITABLE ACTIVITIES 31.03.25 31.03.24 Rent Insurance Activities Sundry expenses 1,101 1,000 .283 2.730 20 4033 2.085 3186
Shanti Bhavan Social alld Cultural Centre Notes to the Financial Statements for the Year Ended 31 March 2025 4. TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the Jear ended 31 March 2025 nor for the year ended 31 March 2024. 5. Trustees, expenses There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. 6. MOVEMENT IN FUNDS Net movement At 01.04.24 in funds At 31.03.25 Unrestricted funds General fund 12,003 1,022 13,025 Restricted funds Age Scotland The W M Mann Foundation Glasgow Credit Union 6,826 (750) (250) 5.826 6,826 750 250 1,000 6.826 TOTAL FUNDS 13.003 6.848 19,851 Net movement in funds, included in the above are as follows: Incoming resources Resources Movement expended in funds Unrestricted funds General fund 2,443 (1,421) 1.022 Restricted funds . Age ScA)tland Barchester Support The W M Mann Foundation Glasgow Credit Union 6,826 765 6.826 (765) (750) (2$0) (1,765) (750) (250) 5,826 7,591 TOTAL FUNDS 10,034 (3.186) 6.848
Shanti Bhavan Social and Cultural Centre Detailed Ststement of FinanciAI Activities for the Year Ended 31 March 2025 31.03.25 31.03.24 INCOMING RESOURCES 11 Voluntary Income Donations Membership fees Grants r1ved 656 1,787 7,591 738 2,008 1,000 10.034 3,746 Totsl incoming resources 10,034 3,746 RESOURCES EXPENDED Charitable activities Rent 1,101 1,000 283 2,730 20 Activities Sundry expenses 2,085 3,186 4,033 Total resources expended 3,186 4.033 Net income/(expenditure) 6848 ?8 This page does not forn] pa of the statutory financial statements