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Charity Registration Number

Charity Registration Number : 1126064

Company Registration Number : 06304828

ARKA MAHAGANAPATHY

A COMPANY LIMITED BY GUARANTEE
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JULY 2025

ARKA MAHAGANAPATHY

CONTENTS
FOR THE YEAR ENDED 31 JULY 2025






ARKA MAHAGANAPATHY

TRUSTEES' REPORT
FOR THE YEAR ENDED 31 JULY 2025
The trustees present their annual report and financial statements for the year ended 31 July 2025.
Trustee's report and financial statements
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 year ended 31 July 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).
Objectives and activities
The charity's objectives and activities are to Promote wellbeing through yoga music, dance, meditative practice & colourful cultural activities. Understand how the environment influenced ancient civilisations thousands of years ago to produce life transforming scriptures & literature like the Vedas with deep knowledge about life & the universe through which even today we can learn and improve our quality of life and the world we live in.  

During the year the trustees carried out various activities:-

Monthly Yoga and Intuitive Meditation sessions in South London
Annual Cultural programme with dance and music in South London.  
Annual colourful cultural activity of Arka Mahaganapathy in India.  
Sanskrit classes and teaching with discussions and research on ancient living and how these can help in today's living including research on how learning Sanskrit can elevate consciousness. 



Achievements and performance
The Trustees are satisfied with the activities and achievements of the year. 
A number of new members joined the charity during the year from its monthly Intuitive Meditation sessions, which is open to all, held in a public library room. 
The charity held cultural programmes in UK and India attended by over 300 people.  a large number of younger generation also attended, which was a great achievement in retaining interest in these activities. 
Structure, governance and management
Trustees
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Mahaguru Yogi Arka
Dharmesh Kotecha
Rakhee Kotecha
Priya Yogarajah
Bihari Magdani
Mandaleswaran Rajeswaran
Trustee's responsibilities statement
The trustees, who are also the directors of Charity For Arka Mahaganapathy for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
  • select suitable accounting policies and then apply them consistently;
  • observe the methods and principles in the Charities SORP;
  • make judgements and estimates that are reasonable and prudent;
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Additional Trustee Note
This report was approved by the trustees and signed on its behalf by:


------------------------------------------------------------------------
Dharmesh Kotecha
Trustee
Date : 24 April 2026

ARKA MAHAGANAPATHY

INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 JULY 2025
Independent Examiner’s Report to the Trustees of Arka Mahaganapathy
I report to the Charity Trustees on my examination of the accounts of the charity for the year ended 31 July 2025 which consists of the statement of financial activities,balance sheet and the related notes
Responsibilities and basis of report
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act')
I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of IFA
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:
  • the accounting records were not kept in accordance with section 130 of the Charities Act; or
  • the accounts did not accord with the accounting records; or
  • the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
  • 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.

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Name: Sivakumar Pearenpanathan
Date: 24 April 2026

ARKA MAHAGANAPATHY

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 JULY 2025
Recommended categories by activity Notes Unrestricted funds
£		 Total Funds 2025
£		 Total Funds 2024
£
Income and endowments from:
Donations and legacies 2 64,928.13 64,928.13 102,777.00
Total 64,928.13 64,928.13 102,777.00
Expenditure on:
Raising funds 3 2,904.97 2,904.97 1,007.00
Charitable activities 4 42,508.50 42,508.50 135,623.00
Total 45,413.47 45,413.47 136,630.00
Net income/(expenditure) 19,514.66 19,514.66 (33,853.00)
Net movement in funds 19,514.66 19,514.66 (33,853.00)
Reconciliation of funds:
Total funds brought forward 1,940.00 1,940.00 35,793.00
Total funds carried forward 21,454.66 21,454.66 1,940.00

ARKA MAHAGANAPATHY

BALANCE SHEET
FOR THE YEAR ENDED 31 JULY 2025
Recommended categories by activity Notes Total Funds 2025
£		 Total Funds 2024
£
Current assets
Cash at bank and in hand 5 21,454.60 1,940.00
Total current assets 21,454.60 1,940.00
Total net assets 21,454.60 1,940.00
Funds of the Charity
Unrestricted funds 6 21,454.66 1,940.00
Restricted funds 6 - -
Endowment funds 6 - -
Total funds 21,454.66 1,940.00
For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the trustees on 24 April 2026 and signed on its behalf by:
Dharmesh Kotecha
Trustee
Date : 24 April 2026

ARKA MAHAGANAPATHY

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
Charity for Arka Mahaganapathy is a Charitable Company (Limited by Guarantee) in Charity Commission for England and Wales. The registered office is Coppersun Suite, Cardinal Point, Park Road, Rickmansworth, WD3 1RE.

1. Accounting Policies

The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.

1.1 Basis of preparation

These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.

These accounts have been prepared in accordance with “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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

These accounts are presented in pounds sterling and rounded to the nearest pound.

1.2 Going concern

The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.

2. Income from Donations and Legacies

Analysis Unrestricted funds Total funds 2025 Total funds 2024
£ £ £
Donation and gifts 42,711.55 42,711.55 102,777.00
Gift Aid 22,216.58 22,216.58 -
Total 64,928.13 64,928.13 102,777.00

3. Expenditure on Raising Funds

Analysis Unrestricted funds Total funds 2025 Total funds 2024
£ £ £
Staging fundraising events 2,904.97 2,904.97 -
Advertising, marketing, direct mail and publicity - - 225.00
Rent collection, property repairs and maintenance charges - - 782.00
Total 2,904.97 2,904.97 1,007.00

4. Expenditure on Charitable Activities

Analysis Unrestricted funds Total funds 2025 Total funds 2024
£ £ £
Bank charges 97.50 97.50 220.00
Charity management & administration - - 692.00
Cost of services 42,411.00 42,411.00 134,711.00
Total 42,508.50 42,508.50 135,623.00

5. Cash at bank and in hand

Analysis Total funds 2025 Total funds 2024
£ £
Cash at bank and in hand 21,454.60 1,940.00
Total 21,454.60 1,940.00

6. Charity funds

6.1 Details of material funds held and movements during the CURRENT reporting period
Fund names Fund balances brought forward Income Expenditure Fund balances carried forward
£ £ £ £
Unrestricted funds
Total 1,940.00 64,928.13 45,413.47 21,454.66

6.2 Details of material funds held and movements during the PREVIOUS reporting period
Fund names Fund balances brought forward Income Expenditure Fund balances carried forward
£ £ £ £
Unrestricted funds
Total 35,793.00 102,777.00 136,630.00 1,940.00

7. Average Number of Employees


This year
£ 		Last year
£
The average number of employees during the year
 0 0









Total 0 0



Average number of employees during this year : 0 and last year : 0