OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

← Shri Kanagathurkkai Amman (Hindu) Temple Trust

2025-03-31-accounts

REGISTERED CHARITY NUMBER: 1014409

|

|

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

SHRI KANAGATHURKKAI AMMAN (HINDU) TEMPLE TRUST

|

S Paramaguru (FCCA) (Senior Statutory Auditor) for and on behalf of Param & Company Ltd Chartered Certified Accountants, Statutory Auditor 44 - 50 The Broadway Southall Middlesex UB1 1QB

SHRI KANAGATHURKKAI AMMAN (HINDU) TEMPLE TRUST

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

==> picture [349 x 194] intentionally omitted <==

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |Page| |Report of the Trustees|I|to|8| |Report of the Independent Auditors|9|to|12| |Statement of Financial Activities|13| |Balance Sheet|:|14| |Cash Flow Statement|15| |Notes|to|the|Cash|Flow|Statement|16| |Notes|to|the|Financial|Statements|18|to|27| |Detailed Statement rt|Financial Activities|28|to|30|||

----- End of picture text -----

==> picture [2 x 12] intentionally omitted <==

----- Start of picture text -----
|
----- End of picture text -----

|

SHRI KANAGATHURKKAI AMMAN (HINDU) TEMPLE TRUST

REPORT OF THE TRUSTEES 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 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 aims

The charity's objectives are set out in the trust deed and include the following:

-To offer facilities for religious functions and for performing religious rites (as per Hindu Faith) related to births, deaths and marriages for people of all faiths.

-To provide a meeting place for Hindus and for others who are interested in Hinduism.

-To advance traditional Hindu cultural activities, religious studies & performing arts.

-To provide facilities for and actively co-ordinate social care, social interaction, friendship and goodwill among people in the wider community.

The aims of the charity are set out in P charity's deed of trust and summarized below:

l

Public benefit

The objects of the Trust include the promotion of any charitable purposes for the benefit of all residents in the Borough of Ealing and any other exclusively charitable purposes which are in the opinion of the Trustees beneficial to the peoples of Ealing and neighbourhood. The Trust offers facilities for religious, social and cultural activities for the use of the public and for thousands of Hindus in the region in particular to these who do not have any such facilities. Within a short period, the Trust has already made its presence felt within the wider community in several ways.

The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the aims and objectives and in planning future activities. The Trustees also confirm that they have complied with their duty to have due regard to the Charity Commission's public benefit guidance when exercising any powers or duties to which the guidance is relevant. The charity carries out a wide range of activities in pursuance of its charitable aims. The Trustees consider that these activities provide benefits both to those who attend prayer/religious events and the wider community of Ealing. Detailed information is provided in the Activities and Achievements sections in this Report about how the activities of the Trust further supports the charity's purposes for public benefit. The immediate identifiable benefits are as follows (1) adds value to those who regularly participate in the worship and other events of the charity and to the wider community of Ealing of the Trust's work, and (2) facilities provided by the Trust are made available to Hindus and the faith of Hinduism is communicated to non-Hindus through its work and that any member of the wider community of Ealing can benefit from the Trust's facilities, and social, cultural, community & charitable activities.

|

Page |

SHRI KANAGATHURKKAI AMMAN (HINDU) TEMPLE TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

OBJECTIVES AND ACTIVITIES

Volunteers

Volunteers are an important and valuable resource in both our faith and community work. While the Trustees provide overall leadership and strategic long-term oversight for the Trust, the day- to-day activities of the Trust are mainly managed and run by a team of enthusiastic volunteers who strongly believe in the cause and offer full support to the Trust. Amman Hindu Temple Trust is well known in the entire area for its charitable work and activities and the strength of its volunteers.

There are several aspects/areas which are fully supported by the volunteers:

-Membership

-Clearing & cleaning up the venue after the event -Setting up PA system & equipment

The volunteers not only support the activities of the Trust but are also involved in similar voluntary contributions in diner community organizations and the wider community in general. The Trust formally records its immense gratitude and thanks to all the volunteers for devoting their time, efforts and support for the activities of the Trust.

==> picture [1 x 7] intentionally omitted <==

----- Start of picture text -----
|
----- End of picture text -----

Page 2

i |

SHRI KANAGATHURKKAI AMMAN (HINDU) TEMPLE TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

During the reporting period, the Trust organized regular prayers, religious, social and community events, congregations and festivals at its own premises as well as many fundraising and charitable activities and provided free meals to the congregation at its events. Most of these events were well attended by people of all ages within the Hindu community. All the events organized by the Trust are free to attend for everyone. In addition to the normal religious and cultural activities as per hindu calender, other noteworthy events held at the temple during the year include the following.

-On 02 August 2024 - Annual Flag Hoisting Day (Mahotsavam)

-On 11 August 2024 - Chariot Festival Day (Ther Thiruvila)

-From 03rd to 11th October 2024, we celebrated Navaratri, a celebration of goddesses Durga, Lakshmi and Saraswathi, female forms of God, for nine nights. Celebration included puja and bhajan (devotional singing).

-On 31st October and Olst November 2024, we organized traditional Diwali festivities, very well attended by host of dignitaries and devotees.

-A mediation hall was also built to expand into the following activites

==> picture [468 x 152] intentionally omitted <==

----- Start of picture text -----
||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |-|Dental|Advice| |-|Dance|class| |- Pranayama|sewing| |- Medical|advice| |-General|advocacy|work,|Council|and HMRC|Queries| |- Wellbeing|classes| |- Keep|fit| |- Yoga asana/classes| |-|Youth|activities| |- Tamil|school| |-|Regular meditation|classes| |The|Trust|has|a|significant|online|presence|on|websites,|email|newsletter|and|social|media|like|Facebook,|Twitter|and| |WhatsApp.|

----- End of picture text -----

The Trust has also established excellent communication channels with the local government, press & media, and charitable sector to further the main objectives as well as part of wider community integration. The Trust has worked very hard in last few years and has left no stone unturned in highlighting and bringing attention to the urgent needs of the vast Hindu population in the region.

The following activities are currently being run/planned: -Regular prayers -Religious ceremonies -Religious rites related to births, deaths, marriages, etc. -Religious festivals -Narration of religious scriptures -Prerna- Inspiration discourse by prominent speakers across the world -Regular sessions for the elderly people -Weekly elderly club -Monthly ladies club | |

Page 3

SHRI KANAGATHURKKAI AMMAN (HINDU) TEMPLE TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

ACHIEVEMENTS AND PERFORMANCE

The Trust has accomplished several milestones in a short period. The Trust has a good visibility into the local community and the local government. The Trust has now truly become the focal point of contact within the region for all matters related to the Hindu faith and population. In addition to the regular congregations, the Trust has also organized celebration of several Hindu festivals and important community events. Also, since it is now the popular and well liked Hindu Temple in this region, there is a huge demand for regular school visits from both schools within and outside the area which the Temple has been very actively hosting on a frequent basis. In addition, the Trust also takes huge pride in its proactive outreach to the other temples to promote integration.

FINANCIAL REVIEW

Financial position

Total income for the financial year ending 31 March 2025 is £1,736,858. The Income is mainly generated by donations given to the Trust by its members and the public, revenue from religious activities. The Expenditure for the same period is £1,573,705. The main expenditure items include refurbishment and maintenance, utility charges, broadband charges, insurance, bank fees, waste collection, website charges and for organizing religious events, congregations, festivals, providing meals to the congregation. The Financial statement for the year 2025 is submitted along with the Trustee Annual Report.

Principal funding sources

The principal funding source is from donations by the devotees and well-wishers,

Other income sources

Reserves policy

The Trust's policy is to maintain unrestricted funds in the form of free reserves, at a level that equates to approximately 12 months of operational expenditure, to organize regular events/activities and to raise funds to facilitate the establishment of a permanent building or premises for Amman Hindu Temple & Cultural Centre which can be used by community. The balance of reserves at the end of 31 March 2025 is £6,120,109.

Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they have continued to adopt the going concern basis concept in preparing the financial statements.

FUTURE PLANS

Page 4

SHRI KANAGATHURKKAI AMMAN (HINDU) TEMPLE TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Shri Kanga Thurkkai Amman Trust is constituted as a Charitable Organization registered with the Charity Commission on 10th August 1991 under Charity Number 1014409. It is governed by a constitution/deed of trust amended twice on 12 August 2000 for establishmentment ofa separate fund for welfare of needy Hindu children in Sri Lanka and Tamil Nadu and on 31 March 2024 for filling of trustees’ vacant position by ballot method, term restricted to 4 years, and introduction of a cooling off period for candidates who had served in any committee for two terms continuously before contesting at any election.

Recruitment and appointment of trustees

Nine (9) Trustees were appointed initially at the time of setting up the Trust in 1991. Currently there are five (5) Trustees. Appointment of Trustees was made taking into consideration their individuals’ skills, expertise, variety of backgrounds, past contributions, commitment and availability to undertake the Trust's activities and duties. In selecting new trustees, we seek to identify people who have consistently demonstrated strategic leadership, vision & forward thinking, regularly contributed to the objectives of the Trust, attend events and functions organized by the charity and are willing to volunteer to help in our broader community work and main objectives of establishing and managing the Hindu Temple and Cultural Centre in Ealing W13. New trustees will be appointed by election only after they have successfully demonstrated their eligibility, personal competence, contributions, commitment, availability, specialist knowledge and skills over a period. Appointment will be confirmed once Section 5, reference to an election of trustees in the constitution is amended.

Induction and training of new trustees

Following appointment, new Trustees are introduced to their role, the governing document, aims of the Trust, policies of the charity and the guidance from Charity Commission on charities and public benefit. This ensures that the new Trustees are areaware also of encouraged“ scope ofto theirundertake responsibilities other trainingunder such theasCharities Act. Basic First AidAll Trustees Training. are given induction training. The Trustees

Organisational structure

The Charity Trustees are responsible for the general control and governance of the Charity. Day to day management is carried out by an elected Executive Committee. The Trustees and Executive Committee members give their time, skills and services freely and receive no remuneration or financial benefits.

The Trustees and Executive Committee meet as a body on a regular basis and are responsible for all decisions taken in relation to running the Trust and the community facilities and activities provided by the charity. The above procedure is not followed in all instances and is a common issue that charity face. If proper procedures aren't implemented, the whole organization suffers. To solve this problem, trustees focus on making such procedures lawfully and properly written and provided to joint committee members for enforcement and accountability. By doing so, an increase in compliance and reduced errors and mistakes are likely and is for the best interest of the charity, comply with charity commission due diligence guidance and regulatory control.

Whenever the Board of Trustees have reason to believe and are satisfied that the sub section (i) of this sub clause have been infringed with they can by a majority of two thirds of its members take over the administration of the trust in their own hands and shall make arrangements to run the same till such time a New Executive Committee is /elected as per clause 6.

Key management remuneration

All Trustees give their time freely and no Trustee received remuneration or benefits from the Charity during the year. No expenses were claimed by the Trustees from the Charity.

In the Trustees’ opinion , the key management personnel of the Charity responsible for the direction , control, running and operation of the Charity on a day-to-day basis consists of the Board of Trustees.

| Page 5

SHRI KANAGATHURKKAI AMMAN (HINDU) TEMPLE TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Health and safety Policy

The Trustees and the Management Committee are wholly dedicated to conducting the operations and activities in the Trust in a manner that ensures the Health & Safety and Welfare of all users, employees, and volunteers working in the premises. This Health and Safety Policy and procedures document has been written to provide a clear statement of intent with respect to health and safety.

During cart festival, health beliefs and values vary between cultures and individuals within cultural groups. Culture, spirituality, and religion also mean different things to different people and are expressed in varied ways especially during religious festivals to alleviate the physical and mental long-term illness, marital and economic issues. All these factors are considered on risk assessment of the event, safety management approach, training and upskilling key individuals and bringing in centralized event control.

Risk management

The Trustees regularly assess the risks the charity faces, the nature of those risks, the likelihood of the risks occurring, and measures taken to manage them. The Trustees are satisfied that systems/arrangements are in place to manage the risks identified. The trustees also have the responsibility of ensuring effective systems of internal contro! in place to manage the charities major risk and support the achievement of strategic objectives.

The trustees annually review the performance and risks that the charity faces. To date these have mainly been related to investment management and overseas grant payments for those in need. REFERENCE AND ADMINISTRATIVE DETAILS |

Registered Charity number

1014409

Principal address

5 Chapel Road

London

W13 9AE

Trustees

S Sri Rangan Chairman

Dr V Paramanathan Secretary

S Abayalingam Trustee

Dr A Thevasagayam Trustee A Nanthakumar Trustee (appointed 30/6/2024)

K Sabaratnam Trustee (appointed 30/6/2024)

Dr M Shanmuganathan Trustee (appointed 30/6/2024)

Auditors

S Paramaguru (FCCA) (Senior Statutory Auditor) for and on behalf of Param & Company Ltd

Chartered Certified Accountants, Statutory Auditor 44 - 50 The Broadway Southall Middlesex UB1 1QB

|

|

Page 6

SHRI KANAGATHURKKAI AMMAN (HINDU) TEMPLE TRUST

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2025

REFERENCE AND ADMINISTRATIVE DETAILS EXECUTIVE COMMITTEE

Mr T Joganathan (Chairman) Mr R Paramakumar (Vice Chairman) Mrs S Sundaralingam (Secretary) MrN Shanthakumar = (Joint Secretary) Mr N Balasubramaniam (Treasurer) Mrs S Jaijam (Assistant Treasurer) Mr P Kanapathipillai (Elected Committee member)

Bankers

Lloyds Barclays Bank Plc

Solicitor:

Mr RD Ratnasingham Krish ratna & co solicitors 61A/2Middlesex,King UB2Street, 400Southall

Mr Amirthan Rajakariar

Accountant:

Kandiah Ravishangar Suite 14, 118, St Margaretes Road, Twickenham, England, TW] 2AA

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

|

|

Page 7

SHRI KANAGATHURKKAI AMMAN (HINDU) TEMPLE TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011 and The Charity (Accounts and Reports) Regulations 2008. 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. Approved by order of the board of trustees on BO FON Ab. and signed on its behalf by:

==> picture [148 x 42] intentionally omitted <==

----- Start of picture text -----
, V Paramanathan - Trustee ~
----- End of picture text -----

|

Page 8

|

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF SHRI KANAGATHURKKAI AMMAN (HINDU) TEMPLE TRUST

Opinion

We have audited the financial statements of SHRI KANAGATHURKKAI AMMAN (HINDU) TEMPLE TRUST (the ‘charity’) for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors’ responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other cthical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees‘ use of the going concem basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, atindividuallyleast twelve or collectively,months from when may castthe sf i nancgnif i alcantstatements doubt oF theare charity'sauthorised abilityfor issue. to continue as a going concer fora period of Our responsibilities and the responsibilities of the trustees with respect to going concer are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

|

|

Page 9

|

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF SHRI KANAGATHURKKAI AMMAN (HINDU) TEMPLE TRUST

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concem basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which the audit was considered capable of detecting irregularities including fraud

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

|

Page 10

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF SHRI KANAGATHURKKAI AMMAN (HINDU) TEMPLE TRUST

We assessed the susceptibility of the Trust's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

*assessed whether judgements and assumptions made in determining the accounting estimates set out in note 1 were indicative of potential bias; and

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

==> picture [307 x 20] intentionally omitted <==

----- Start of picture text -----
rae financial statement disclosures to underlying supporting documentation;
----- End of picture text -----

*enquiring of Trust management as to actual and potential litigation and claims; and

“reviewing correspondence with Charity Commission and the Trust's solicitor.

There are inherent limitations in our audit procedures described above. The more remote that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Page 11

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF SHRI KANAGATHURKKAI AMMAN (HINDU) TEMPLE TRUST

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors’ report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

S Paramaguru (FCCA) (Senior Statutory Auditor)

for and on behalf of Param & Company Ltd Chartered Certified Accountants, Statutory Auditor 44 - 50 The Broadway Southall Middlesex UB1 1QB L Date: ERD SEYN Cer l

|[|]

Page 12

SHRI KANAGATHURKKAI AMMAN (HINDU) TEMPLE TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

==> picture [461 x 600] intentionally omitted <==

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |2025|2024| |Unrestricted|Restricted|Total|Total| |funds|funds|funds|funds| |Notes|£|£|£|£| |INCOME|AND ENDOWMENTS FROM| |Donations and|legacies|2|587,312|-|$87,312|950,008| |Charitable|activities|4| |Income|from charitable|activity|1,035,900|-|1,035,900|875,660| |Investment|income|3|113,646|-|113,646|93,471| |Total|1,736,858|-|1,736,858|1,919,139| |EXPENDITURE|ON| |Raising|funds| |Raising donations|and|legacies|5|5,111|-|5,111|32,805| |Investment management costs|6|28,804|-|28,804|8,525| |33,915|=|33,915|41,330| |Charitable|activities|7| |Costs of charitable|activity|662,592|-|662,592|982,810| |Support costs|||877,198|-|877,198|857,355| |Total|1,573,705|-|1,573,705|1,881,495| |Net|gains/(losses)|on|investments|(566,254)|-|(566,254)|93,734| |NET INCOME/(EXPENDITURE)|(403,101)|-|(403,101)|131,378| |RECONCILIATION|OF FUNDS| |Total|funds brought forward|6,523,210|-|6,523,210|6,391,832| |TOTAL FUNDS CARRIED FORWARD|6,120,109|-|6,120,109|6,523,210| |||The notes form part of|these financial statements|

----- End of picture text -----

Page 13

7

|

|

SHRI KANAGATHURKKAI AMMAN (HINDU) TEMPLE TRUST

BALANCE SHEET 31 MARCH 2025

==> picture [462 x 396] intentionally omitted <==

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |2025|2024| |Unrestricted|Restricted|Total|Total| |funds|funds|funds|funds| |Notes|£|£|£|£| |FIXED|ASSETS| |Tangible|assets|13|4,028,819|-|4,028,819|4,027,408| |Investments| |Investments|14|694,109|os|694,109|$25,363| |Investment property|15|2,265,000|-|2,265,000|3,000,000| |6,987,928|-|6,987,928|7,552,771| |CURRENT ASSETS| |Cash|at bank and|in hand|489,232|-|489,232|450,795| |CREDITORS| |Amounts|falling due|within one|year|16|(95,937)|-|(95,937)|(133,766)| |NET CURRENT ASSETS|393,295|-|393,295|317,029| |TOTAL|ASSETS|LESS CURRENT| |LIABILITIES|7,381,223|-|7,381,223|7,869,800| |CREDITORS|1||| |Amounts|falling duc|after more|than|one year|17|(1,261,114)|-|(1,261,114)|(1,346,590)| |NET ASSETS|6,120,109|-|6,120,109|6,523,210| |FUNDS|19| |Unrestricted|funds:| |General|fund|6,120,109|6,523,210| |TOTAL FUNDS|6,120,109|6,523,210|

----- End of picture text -----

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

T Joganathan - Executive Committee

==> picture [2 x 12] intentionally omitted <==

----- Start of picture text -----
|
----- End of picture text -----

|

|

The notes form part of these financial statements

==> picture [2 x 10] intentionally omitted <==

----- Start of picture text -----
'
----- End of picture text -----

==> picture [31 x 10] intentionally omitted <==

----- Start of picture text -----
Page 14
----- End of picture text -----

SHRI KANAGATHURKKAI AMMAN (HINDU) TEMPLE TRUST

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

2025 2024
Notes £ £
Cash flows from operating activities
Cash generated fromoperations 1 285,818 215,477
Interestpaid (104,210) (108,535)
Netcash providedbyoperating activities 181,608 106,942
Cash flows frominvesting activities
Purchaseoftangible fixed assets (71,051) (39,218)
Sale offixed assetinvestments - 310,608
Interestreceived 8,936 1,174
Netcash (used in)/providedby investing activities (62,115) 272,564
Cash flows from financing activities
Loanrepayments inyear (81,056) (76,638)
Netcashused infinancing activities (81,056) (76,638)
Change in cash andcash equivalents in the
reporting period 38,437 302,868
Cash and cash equivalents at the beginning
ofthe reportingperiod 450,795 147,927
Cash and cash equivalents atthe end ofthe
reportingperiod 489,232 450,795

The notes form part of these financial statements

Page 15

|

SHRI KANAGATHURKKAI AMMAN (HINDU) TEMPLE TRUST

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

==> picture [428 x 131] intentionally omitted <==

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |2025|2024| |£|£| |Net (expenditure)/income|for the|reporting|period|(as|per|the Statement| |of Financial Activities)|(403,101)|131,378| |Adjustments|for:| |Depreciation|charges|69,640|79,043| |Losses/(gain)|on investments|566,254|(93,734)| |Interest|received|(8,936)|(1,174)| |Interest paid|104,210|108,535| |Decrease|in|creditors|(42,249)|(8,571)| |Net cash|provided|by operations|285,818|215,477|

----- End of picture text -----

ANALYSIS OF CHANGES IN NET DEBT

==> picture [429 x 165] intentionally omitted <==

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |At|1.4.24|Cash|flow|At 31,3.25| |£|£|£| |Net|cash| |Cash|at bank and|in hand|450,795|38,437|489,232| |||450,795|38,437|489,232| |Debt| |Debts|falling due within|1|year|(76,637)|(4,420)|(81,057)| |Debts|falling due|after|I|year|(1,346,590)|85,476|(1,261,114)| |(1,423,227)|81,056|(1,342,171)| |Total|(972,432)|119,493|(852,939)|

----- End of picture text -----

| The notes form part of these financial statements

Page 16

SHRI KANAGATHURKKAI AMMAN (HINDU) TEMPLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorizing these financial statement. The expected level income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the charity accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. the estimates and associated assumptions are based on historical experiences and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and a periods.

The following is a key source of estimation uncertainty.

Expenditure allocation: expenditure is apportioned where it relates to more than one cost category.

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.

For donations to be recognised the charity will have been notified of the amounts and the settlements date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - 1%

Page 18

continued...

|

SHRI KANAGATHURKKAI AMMAN (HINDU) TEMPLE TRUST

NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025

  1. ACCOUNTING POLICIES- continued

Tangible fixed assets

Meditation Hall - 2%

Fixture and Fittings - 20%

(using straight line method)

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

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

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Financial instrument

The charity has elected to apply the provisions of section 11 "basic financial instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity balance sheet when the charity becomes party to the contractual provisions oftheSe | Financial assets and liabilities are offset, with the net amounts presented in the financial statement, 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.

Investments and borrowings

The Trustees with consent of Executive Committee purchased property nearby and given for renting, as a source of income to the trust. Ownership of the assets will be transferred to registered charity trust name with the consent from the charity commission as there is no provision to this effect is in the governing document.

Meditation Hall was built as part of charity expansion program and facility enhancement.

  1. DONATIONS AND LEGACIES
DONATIONS ANDAND LEGACIES
2025 2024
£ £
Donations $87,312 950,008

|

;

Page 19

continued...

SHRI KANAGATHURKKAI AMMAN (HINDU) TEMPLE TRUST

NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025

==> picture [456 x 407] intentionally omitted <==

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |3.|INVESTMENT|INCOME| |2025|2024| |£|Fa| |Rents received|104,710|92,297| |Deposit account|interest|8,936|1,174| |113,646|93,471| |4,|INCOME FROM|CHARITABLE|ACTIVITIES| |2025|2024| |Activity|£|£| |Abishekam & Archanai|Income from charitable|activity|737,779|614,789| |Flower & Garlands|Income|from charitable|activity|54,120|9,333| |Shri|Kanagathurrkai Amman|Income from charitable|activity|8,230|9,350| |Wedding|Income|from charitable activity|47,980|56,385| |Saree|donations|Income from|charitable|activity|37,193|22,286| |Gold &|Silver pention|Income from charitable|activity|306|145| |Miscelleous|Income from charitable|activity|7,597|6,703| |Monkeynuts|Income from charitable|activity|4,160|4,291| |Calender,Panchankam,CD,etc|Income from|charitable|activity|15,246|11,546| |Lattu|Income from|charitable|activity|12,420|6,308| |Car park vouchers|Income from|charitable|activity|3,573|4,393| |Milk|Income from charitable|activity|26,001|19,846| |Thadchanai|Income from|charitable|activity|22,584|34,520| |Gold Coin|Income from|charitable|activity|24,606|28,224| |Tricycle & Wheelchair|Income from charitable|activity|-|295| |Flood Relief|Income from charitable|activity|6,796|9,842| |University|Students|Sponsor|—— Income from charitable activity|27,309|37,404| |1,035,900|875,660| |5.|RAISING|DONATIONS AND LEGACIES| |2025|2024| |£|£| |Staff costs|5,111|32,805|

----- End of picture text -----

Page 20

continued...

SHRI KANAGATHURKKAI AMMAN (HINDU) TEMPLE TRUST

NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025

6. INVESTMENTMANAGEMENTCOSTS INVESTMENTMANAGEMENTCOSTS
2025 2024
£ £
Administrative expenses
Property repairs		 17,462
11,342		 5,666
2,859
28,804 8,525
7 CHARITABLEACTIVITIES COSTS
Grant
funding of
Direct
Costs		 activities
{seenote
8)		 Support
costs(see
note 9)		 Totals
£ £ £ £
Costsofcharitableactivity 535,291 124,051 3,250 662,592
Supportcosts 729 - 876,469 877,198
536,020 124,051 879,719 1,539,790
a. GRANTS PAYABLE
2025 2024
Costs ofcharitable activity £
124,051		 £
188,632
The total grants paid to institutionsduring the yearwas as follows:
2025 2024
£ £
GENERAL 124,051 188,632
9, SUPPORT COSTS
Information
Management Finance technology
£ £ £
Costs ofcharitable activity 3,250 : -
Support costs 483,015 120,351 18,922
486,265 120,351 18,922

|

==> picture [29 x 10] intentionally omitted <==

----- Start of picture text -----
Page 21
----- End of picture text -----

continued...

|

|

SHRI KANAGATHURKKAI AMMAN (HINDU) TEMPLE TRUST

NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025

  1. SUPPORT COSTS- continued
SUPPORT COSTS-COSTS-- continued
Governance
Other costs Totals
£ £ £
Costsofcharitable activity - - 3,250
Support costs 238,206 15,975 876,469
238,206 15,975 879,719

10. $TRUSTEES' REMUNERATION AND BENEFITS

There were neither trustees’ remuneration nor other benefits for the year ended 31 March 2025 and for the year ended 31 March 2024,

Trustees’ expenses

There were no trustees’ expenses paid for the year ended 31 March 2025 and for the year ended 31 March 2024.

  1. STAFF COSTS

No individual employee received emoluments in excess of £60,000 during the year ended 31st march 2025 nor during the year ended 31st march 2024.

12. COMPARATIVES FOR THE STATEMENT OF sac ACTIVITIES

COMPARATIVES FORFOR COMPARATIVES FORFORTHE STATEMENT OFSTATEMENT OF THE STATEMENT OFSTATEMENT OFOFsac ACTIVITIESACTIVITIES
Unrestricted		 Restricted Total
funds funds funds
£ £ £
INCOME ANDENDOWMENTSFROM
Donations and legacies 950,008 - 950,008
Charitable activities
Income fromcharitable activity 875,660 - 875,660
Investmentincome 93,471 - 93,471
Total 1,919,139 - 1,919,139
EXPENDITURE ON
Raising funds
Raising donations and legacies 32,805 - 32,805
Investmentmanagement costs 8,525 - 8,525
41,330 - 41,330
Charitable activities
Costs ofcharitable activity 982,810 - 982,810
Supportcosts 857,355 - 857,355
Total 1,881,495 - 1,881,495
Page22 continued...

SHRI KANAGATHURKKAI AMMAN (HINDU) TEMPLE TRUST

NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025

12, COMPARATIVESFORTHESTATEMENT STATEMENTOFFINANCIAL STATEMENTOFFINANCIAL STATEMENTOFFINANCIAL ACTIVITIES- continued
Unrestricted Restricted Total
funds funds funds
£ £ £
Netgainsoninvestments 93,734 - 93,734
NETINCOME 131,378 - 131,378
RECONCILIATIONOFFUNDS
Total fundsbrought forward 6,391,832 - 6,391,832
TOTALFUNDSCARRIEDFORWARD 6,523,210 = 6,523,210
13. TANGIBLE FIXED ASSETS
Fixtures
Freehold
property
£		 Short
leasehold
£		 Mediation
hall
£		 and
fittings
£		 Totals
£
COST
At April2024
Additions		 1,417,569
-		 34,320
-		 3,060,495
60,391
At31 March2025 1,417,569 34,320 3,120,886 102,351 4,675,126
DEPRECIATION
At April2024 382,745 - 121,218 72,704
Charge foryear
Overcharged depreciation		 14,176
(14,176)		 -
-		 62,418
-		 7,222
-		 83,816
(14,176)
At31 March2025 382,745 - 183,636 79,926 646,307
NETBOOKVALUE
At31 March2025 1,034,824 34,320 2,937,250 22,425 4,028,819
At31March2024 1,034,824 34,320 2,939,277 18,987 4,027,408

1-

| Page 23 continued...

SHRI KANAGATHURKKAI AMMAN (HINDU) TEMPLE TRUST

NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025

14, FIXED ASSETINVESTMENTS
Unlisted
investments
£
MARKETVALUE
At 1 April2024
Revaluations		 §25,363
168,746
At31 March2025 694,109
NETBOOKVALUE
At3] March2025 694,109
At31 March2024 525,363
There were no investment asscts outside theUK.
Costorvaluation at31 March2025 is represented by:
Unlisted
investments
£
Valuation in2020
Veetin2022
Valuation in2023
Valuation in2024		 129,175
42,369
128,540
43,926
Valuation in2025
Cost		 168,746
181,353
694,109
15, INVESTMENTPROPERTY
£
FAIRVALUE
At April2024
Revaluation
At31 March2025 2,265,000
NETBOOKVALUE
At31 March2025 2,265,000
At31March2024 3,000,000

==> picture [1 x 9] intentionally omitted <==

----- Start of picture text -----
|
----- End of picture text -----

continued...

Page 24

SHRI KANAGATHURKKAI AMMAN (HINDU) TEMPLE TRUST

NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025

15. INVESTMENT PROPERTY- continued
Fairvalueat
31 March2025 is representedby:
£
Valuation in2020
Valuation in2021
Valuation in2023
Valuationin2025
Cost		 (100,000)
420,000
730,000
(735,000)
1,950,000
2,265,000
16. CREDITORS:AMOUNTS FALLINGDUEWITHINONEYEAR
2025 2024
£ £
Bankloansandoverdrafts (see note 18)
Trade creditors
Taxation and social security
Othercreditors		 81,057
-
3,682
11,198		 76,637
26,353
2,901
27,875
95,937 133,766
17. CREDITORS:feGUNTsFALLINGDUE AFTERMORETHANONE YEAR 2025
£ £
Bankloans (seenote 18) 1,261,114 1,346,590
18. LOANS
An analysis ofthematurityofloans is given below:
2025 2024
£ £
Amounts falling due withinoneyearondemand:
Bank loans 81,057 76,637
Amounts fallingduebetween two and fiveyears:
Bankloans-2-5years 1,261,114 1,346,590

|

Page 25

|

continued...

SHRI KANAGATHURKKAI AMMAN (HINDU) TEMPLE TRUST

NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025

==> picture [458 x 528] intentionally omitted <==

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |19.|MOVEMENT IN FUNDS| |Net| |movement|At| |At|1.4.24|in|funds|31.3.25| |£|£|£| |Unrestricted|funds| |General|fund|6,523,210|(403,101)|6,120,109| |TOTAL FUNDS|6,523,210|(403,101)|6,120,109| |Net movement|in|funds,|included in|the above|are|as|follows:| |Incoming|Resources|Gains and|Movement| |resources|expended|losses|in|funds| |£|£|£|£| |Unrestricted|funds| |General|fund|1,736,858|(1,573,705)|(566,254)|(403,101)| |TOTAL FUNDS|1,736,858|(1,573,705)|(566,254)|(403,101)| |Comparatives|for movement in funds||| |Net| |movement|At| |At|1.4.23|in|funds|31.3.24| |£|£|£| |Unrestricted|funds| |General|fund|6,391,832|131,378|6,523,210| |TOTAL FUNDS|6,391,832|131,378|6,523,210| |Comparative|net movement|in|funds,|included|in|the|above|are as|follows:| |Incoming|Resources|Gains and|Movement| |resources|expended|losses|in|funds| |£|£|£|£| |Unrestricted|funds|.| |General|fund|1,919,139|(1,881,495)|93,734|131,378| |TOTAL FUNDS|1,919,139|(1,881,495)|93,734|131,378|

----- End of picture text -----

==> picture [4 x 7] intentionally omitted <==

----- Start of picture text -----

----- End of picture text -----*

==> picture [2 x 10] intentionally omitted <==

----- Start of picture text -----
|
----- End of picture text -----

Page 26

continued...

SHRI KANAGATHURKKAI AMMAN (HINDU) TEMPLE TRUST

NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025

  1. MOVEMENT IN FUNDS- continued

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

==> picture [425 x 99] intentionally omitted <==

----- Start of picture text -----
|||||| |---|---|---|---|---| |Net| |movement|At| |At|1.4.23|in|funds|31.3.25| |£|£|£| |Unrestricted|funds| |General|fund|6,391,832|(271,723)|6,120,109| |TOTAL FUNDS FUNDS|6,391,832|(271,723)|6,120,109|

----- End of picture text -----

TOTAL FUNDS FUNDS

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

==> picture [430 x 90] intentionally omitted <==

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |Incoming|Resources|Gains and|Movement| |resources|expended|losses|in|funds| |£|£|£|£| |Unrestricted|funds| |General|fund|3,655,997|(3,455,200)|(472,520)|(271,723)| |——|———|—__=|—s—| |TOTAL FUNDS|3,655,997|(3,455,200)|(472,520)|(271,733)|

----- End of picture text -----

  1. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

  1. ULTIMATE CONTROLLING PARTY

The charity is controlled by the trustees as listed in the report of the trustees.

==> picture [2 x 10] intentionally omitted <==

----- Start of picture text -----
|
----- End of picture text -----

Page 27

SHRI KANAGATHURKKAI AMMAN (HINDU) TEMPLE TRUST

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

2025 2024
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
INCOMEAND ENDOWMENTS
Donationsand legacies
Donations $87,312 - 587,312 950,008
Investment income
Rents received 104,710 - 104,710 92,297
Deposit account interest 8,936 - 8,936 1,174
113,646 - 113,646 93,471
Charitable activities
Abishekam&Archanai 737,779 - 737,779 614,789
Flower&Garlands 54,120 - 54,120 9,333
ShriKanagathurrkaiAmman 8,230 - 8,230 9,350
Wedding 47,980 . 47,980 56,385
Sareedonations 37,193 - 37,193 22,286
Gold&Silverpention 306 - 306 145
Miscelleous 7,597 “ 7,597 6,703
Monkeynuts 4,160 - 4,160 4,291
Calender,Panchankam,CD,etc
Lattu		 j 15,246
12,420		 -
-		 15,246
12,420		 11,546
6,308
Carparkvouchers 3,573 - 3,573 4,393
Milk
Thadchanai		 26,001
22,584		 -
-		 26,001
22,584		 19,846
34,520
Gold Coin 24,606 - 24,606 28,224
Tricycle& Wheelchair - - - 295
Flood Relief 6,796 - 6,796 9,842
University Students Sponsor 27,309 - 27,309 37,404
1,035,900 - 1,035,900 875,660
Total incoming resources 1,736,858 - 1,736,858 1,919,139
EXPENDITURE
Raising donations and legacies
Wages 5,111 - 5,111 32,805
Investmentmanagement costs - =
Administrative expenses 17,462 - 17,462 5,666
Carriedforward 17,462 - 17,462 5,666

This page does not form part of the statutory financial statements

Page 28

|

SHRI KANAGATHURKKAI AMMAN (HINDU) TEMPLE TRUST

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

2025 2024
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Investment management costs
Broughtforward 17,462 - 17,462 5,666
Property repairs 11,342 - 11,342 2,859
28,804 - 28,804 8,525
Charitable activities
Abishekam
Annathanam		 158,107
168,348		 -
-		 158,107
168,348		 430,073
179,642
Flowerpurchase 78,181 - 78,181 74,413
Books& calender
Lattu		 729
4,728		 -
-		 729
4,728		 7,758
2,279
Saree vertypurchase 27,520 - 27,520 9,608
Festivalexpense 73,386 - 73,386 66,474
Monkeynuts
Milk		 700
24,321		 -
-		 700
24,321		 1,597
22,334
Grants to institutions 124,051 - 124,051 188,632
660,071 - 660,071 982,810
Support costs

Management
Wages
Social security
Pensions		 265,599
11,382
3,114		 -
=
-
Rates and water 3,276 - 3,276 5,703
Insurance 14,918 - 14,918 22,128
Lightand heat 122,588 - 122,588 111,369
Postageandstationery 16,848 = 16,848 20,064
Advertising
Sundries		 1,200
47,340		 -
-		 1,200
47,340		 3,202
23,988
486,265 - 486,265 441,548
Finance
Bank charges 16,141 - 16,141 21,033
Bankloan interest 104,210 = 104,210 108,535
120,351 = 120,351 129,568
Information technology
Telephone
Sundries		 ' 14,070
4,852		 -
-		 14,070
43852		 17,194
3,395
18,922 - 18,922 20,589

This pagedoes not form part of the statutory financial statements

Page 29

SHRI KANAGATHURKKAI AMMAN (HINDU) TEMPLE TRUST

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

2025 2024
Unrestricted
funds		 Restricted
funds		 Total
funds		 Total
funds
£ £ £ £
Information technology
Other
Sundries 5,418 - 5,418 107
EstateManagement Cost 61,696 - 61,696 62,595
Cleaning -Materials
Securityexpenses		 96,768
4,684		 -
-		 96,768
4,684		 103,255
4,675
DepFreeholdproperty 62,418 - 62,418 74,785
Depoffixtures& fittings 7,222 - 7,222 4,258
238,206 - 238,206 249,675
Governance costs
Auditors’remuneration 3,600 - 3,600 3,600
Accountancy and legal fees 12,375 - 12,375 12,375
15,975 - 15,975 15,975
Total resourcesexpended 1,573,705 - 1,573,705 1,881,495
Netincome beforegainsand losses 163,153 - 163,153 37,644
Realised
recognised gains and losses
RealisedCrine/(losses)onfixedassetinvestments		 (566,254) - (566,254)
Netincome (403,101) - (403,101) 131,378

This page does not forma part of the statutory financial statements

==> picture [2 x 15] intentionally omitted <==

----- Start of picture text -----
|
----- End of picture text -----

Page 30