REGISTERED COMPANY NUMBER: 10572775 (England and Wales)

REGISTERED CHARITY NUMBER: 1171492

TRUSTEES' REPORT AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

GNANAVIJAYAM FOUNDATION

(A COMPANY LIMITED BY GUARANTEE)

Page

Reference and Administrative Details

1

Trustees' Report

2

to

3

Independent Examiner's Report

4

Statement of Financial Activities

5

Statement of Financial Position

6

Notes to the Financial Statements

7

to

12

TRUSTEES

P Cumarasamy

M Sri Ragavan

REGISTERED OFFICE

3 Oakview Gardens

Langley

Slough

SL3 8PL

REGISTERED COMPANY NUMBER

10572775 (England and Wales)

REGISTERED CHARITY NUMBER

1171492

INDEPENDENT EXAMINER

Punitha Limited

Chartered Certified Accountant

146 Judge Heath Lane

Hayes

Middlesex

UB3 2PF

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 January 2026. 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

Objectives and activities

The Objects are specifically restricted to such purposes which are exclusively charitable under the laws of England and wales as the trustees shall in their absolute discretion determine, including (but not limited to):

1 The advancement of the Hindu religion for the public benefit and

2 The advancement of education for the public benefit, anywhere in the world, but especially in Sri Lanka and the United Kingdom of Great Britain and Northern Ireland.

STRATEGIC REPORT

Achievements and performance

Charitable activities

There were £1 income during the year and there were £10 income in previous year.

During the current period and going forward, the charity plans to actively support the activities at small temples and tuition centers.

Financial review

Financial position

The charity did received £1 income during the year (2025-£10).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The company was incorporated on the 19 January 2017 in Engaland & Wales and governed by the Memorandum and Articles of Association.

Trustee induction and training

All trustees are familiar with the work of the charity. Considering the nature of the charity, it was considered not necessary to attend any training courses, but the website of the Charity commission was given to all trustees.

Management

The directors and trustees named on page 1 have served throughout the period. The Articles of Association of the company govern the appointment of the directors/trustees.

They have no beneficial interests in the company. The liability of each director/trustee is a maximum of £1.00. All the directors of the company are trustees of the charity.

Risk management

The trustees review the financial systems on a regular basis and believe that there is hardly any risks in its charitable objectives

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Trustees' report, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 29 October 2026 and signed on the board's behalf by:

P Cumarasamy - Trustee

Independent examiner's report to the trustees of Gnanavijayam Foundation ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 January 2026.

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.

Rahini Kathirgamanathan FCCA

Punitha Limited

Chartered Certified Accountant

146 Judge Heath Lane

Hayes

Middlesex

UB3 2PF

29 October 2026

2026

2025

Unrestricted

Total

fund

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

3

1

10

EXPENDITURE ON

Charitable activities

4

Expenditure on Charitable activities

582

6,459

NET INCOME/(EXPENDITURE)

(581

)

(6,449

)

RECONCILIATION OF FUNDS

Total funds brought forward

2,874

9,323

TOTAL FUNDS CARRIED FORWARD

2,293

2,874

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

2026

2025

Unrestricted

Total

fund

funds

Notes

£

£

CURRENT ASSETS

Cash at bank

2,833

3,234

CREDITORS

Amounts falling due within one year

10

(540

)

(360

)

NET CURRENT ASSETS

2,293

2,874

TOTAL ASSETS LESS CURRENT LIABILITIES

2,293

2,874

NET ASSETS

2,293

2,874

FUNDS

11

Unrestricted funds:

General fund

2,293

2,874

TOTAL FUNDS

2,293

2,874

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 29 October 2026 and were signed on its behalf by:

P Cumarasamy - Trustee

1.	GENERAL INFORMATION

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 3 Oakview Gardens, Langley, Slough, SL3 8PL

2.	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.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Going concern

There are no material uncertainties about the charity's ability to continue.

Income

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity. It is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

. income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

. legacy income is recognised when receipt is probable and entitlement is established.

. income from donated good is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

.income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

. expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.

. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefits of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Taxation

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

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal and fall into one of two sub-classes: restricted income funds or endowment funds.

Limited by guarantee

The company is limited by guarantee. The liability of members, in case of winding up, is limited to a sum not exceeding £1 per each member.

3.	DONATIONS AND LEGACIES

2026

2025

£

£

Donation income

1

10

4.	CHARITABLE ACTIVITIES COSTS

Direct

Support

Costs (see

costs (see

note 5)

note 6)

Totals

£

£

£

Expenditure on Charitable activities

372

210

582

5.	DIRECT COSTS OF CHARITABLE ACTIVITIES

2026

2025

£

£

Donations

372

6,187

6.	SUPPORT COSTS

Governance

Finance

costs

Totals

£

£

£

Expenditure on Charitable activities

30

180

210

Support costs, included in the above, are as follows:

2026

2025

Expenditure

on

Charitable

Total

activities

activities

£

£

Bank charges

30

92

Independent examination fee

60

60

Accountancy fee

120

120

210

272

7.	INDEPENDENT EXAMINATION FEE

2026

2025

£

£

Independent examiner’s fee

60

60

8.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 January 2026 nor for the year ended 31 January 2025.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 January 2026 nor for the year ended 31 January 2025.

9.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricte

fund

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

10

EXPENDITURE ON

Charitable activities

Expenditure on Charitable activities

6,459

NET INCOME/(EXPENDITURE)

(6,449

)

RECONCILIATION OF FUNDS

Total funds brought forward

9,323

TOTAL FUNDS CARRIED FORWARD

2,874

10.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Accrued expenses

540

360

11.	MOVEMENT IN FUNDS

Net

movement

At

At 1.2.25

in funds

31.1.26

£

£

£

Unrestricted funds

General fund

2,874

(581

)

2,293

TOTAL FUNDS

2,874

(581

)

2,293

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

1

(582

)

(581

)

TOTAL FUNDS

1

(582

)

(581

)

Comparatives for movement in funds

Net

movement

At

At 1.2.24

in funds

31.1.25

£

£

£

Unrestricted fund

9,323

(6,449

)

2,874

TOTAL FUNDS

9,323

(6,449

)

2,874

Comparative net movement in funds included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted fund

10

(6,459

)

(6,449

)

TOTAL FUNDS

10

(6,459

)

(6,449

)

A current year 12 months and prior year 12 months combined position is as follows:

Net

movement

At

At 1.2.24

in funds

31.1.26

£

£

£

Unrestricted fund

9,323

(7,030

)

2,293

TOTAL FUNDS

9,323

(7,030

)

2,293

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted fund

11

(7,041

)

(7,030

)

TOTAL FUNDS

11

(7,041

)

(7,030

)

12.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 January 2026 ( 2025-Nil)