REGISTERED COMPANY NUMBER: 15889334 (England and Wales)

REGISTERED CHARITY NUMBER: 1212818

Report of the Trustees and

Unaudited Financial Statements for the Period 9 August 2024 to 31 August 2025

for

Without Shape Without Form

Page

Report of the Trustees

1

to

2

Independent Examiner's Report

3

Statement of Financial Activities

4

Balance Sheet

5

to

6

Notes to the Financial Statements

7

to

9

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the period 9 August 2024 to 31 August 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Without SHAPE Without FORM is an assembly of artists, thinkers and cultural practitioners committed to making moments of self-discovery accessible for everyone. Rooted in Sikh philosophical concepts, our contemporary artistic programme enables people to have meaningful conversations about the mind.

INCORPORATION

The charitable company was incorporated on 9 August 2024 .

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives of the charity are, for public benefit, to advance the arts and education in arts, mainly but not exclusively by:

o Maintaining an art museum or art gallery

o Holding lectures, conferences, workshops, performances, and arts and crafts activities, and

o Publishing editorial content (including but not limited to books, articles, podcasts, and/or films).

The charity has been supported by donations from Guru Maneyo Granth Gurdwara, and has delivered a new art exhibition called Reflections. This is a collaborative exhibition of newly commissioned and recent works by London-based painter Jasmir Creed and Birmingham-based artist Roo Dhissou, working at the intersection of social justice and visual practice. Reflections will explore the themes of the individual, kinship and healing, while addressing the wider societal issues such as mental well-being and social fragmentation. Additionally, the charity has continued the Journey of the Mind exhibition which explores texts of the Sikh teachers and how, through these, the journey to understand the mind begins. It also traces how the mind battles against negative forces within, to find peace in troubled times through focused practice, community and selfless service.

Significant activities

Without SHAPE Without FORM has delivered numerous talks and lectures during the financial period. One such example is 'stillness in a world that never stops.' This talk was held at Modern Art Oxford and drew from wide-ranging creative, spiritual and cultural perspectives, to unpack the dual.

The (un)learn podcast has continued to grow in this financial period, with numerous publications online. The podcast series serves as a contemplative bridge between ancient spiritual wisdom and modern mental well-being. The series focuses on the transformative power of stripping away-unlearning the ego, societal conditioning, and mental habits that fuel anxiety and detachment.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

15889334 (England and Wales)

Registered Charity number

1212818

Registered office

221 Bath Road

Slough

United Kingdom

Berkshire

SL1 4BA

Trustees

Mrs R K Dhariwal Director (appointed 9.8.24)

Mrs S Dhillon Director (appointed 9.8.24)

Mrs M D Grespan Director (appointed 9.8.24)

I S Jheeta Director (appointed 9.8.24)

Mrs A K Lota Director (appointed 9.8.24)

Independent Examiner

RA Audit Services Limited

2nd Floor

Grove House

55 Lowlands Road

Harrow

Middlesex

HA1 3AW

Approved by order of the board of trustees on 8 May 2026 and signed on its behalf by:

I S Jheeta - Trustee

Independent examiner's report to the trustees of Without Shape Without Form ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the period 9 August 2024 to 31 August 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Abdul Hafeez ACA FCCA

RA Audit Services Limited

2nd Floor

Grove House

55 Lowlands Road

Harrow

Middlesex

HA1 3AW

8 May 2026

Unrestricted

fund

Notes

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

150,020

EXPENDITURE ON

Charitable activities

Exhibition and event

39,044

Bank charges

11

Printing and stationery

1,254

Marketing

51,030

Artist fee

23,250

Consultancy

5,648

Photography

150

Podcast & Website Costs

1,213

Branding costs

14,400

Accountancy fees

3,000

Total

139,000

NET INCOME

11,020

TOTAL FUNDS CARRIED FORWARD

11,020

Unrestricted

fund

Notes

£

CURRENT ASSETS

Cash at bank

16,384

CREDITORS

Amounts falling due within one year

5

(5,364

)

NET CURRENT ASSETS

11,020

TOTAL ASSETS LESS CURRENT LIABILITIES

11,020

NET ASSETS

11,020

FUNDS

6

Unrestricted funds

11,020

TOTAL FUNDS

11,020

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 8 May 2026 and were signed on its behalf by:

I S Jheeta - Trustee

A K Lota - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in those non statutory financial statements are rounded to the nearest £.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.Income from fund raising activities is accounted for on cash basis.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted 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 been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only 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 explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

2.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the period ended 31 August 2025.

Trustees' expenses

There were no trustees' expenses paid for the period ended 31 August 2025.

3.	STAFF COSTS

There were no employees' remuneration or other benefits for the year ended 31 August 2025.

4.	GOING CONCERN

At the time of approving the accounts, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the accounts.

5.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other creditors

2,364

Accruals and deferred income

3,000

5,364

6.	MOVEMENT IN FUNDS

Net

movement

in funds

At 31.8.25

£

£

Unrestricted funds

General fund

11,020

11,020

TOTAL FUNDS

11,020

11,020

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

150,020

(139,000

)

11,020

TOTAL FUNDS

150,020

(139,000

)

11,020

7.	RELATED PARTY DISCLOSURES

During the year, the charity received donations of £145,000 from a registered charity, Guru Maneyo Granth Gurdwara which has a controlling interest.