REGIS'I'LRED CEIAEU'I'Y NU.MBER: 1051516
REPORT OF THE TRUSTEES ATI'D
UNAUDITED filP*'AP4CIAI, STATEMENTS FOR THE YEAR
ENDF,D 31 DEI CEMBER 2024
ri()R
LON'DON SIVAN KOVIL TRUST

LOP4DOIN SIVA￿, KOVIL TRUST
CONTENTS OF THE FIJNANCIAL STATEMENTS
bOR THE YEAR ENDED 31 DECLI¥iBLR 2024
Rcport of IhL Truyiees
I to7
Independen¢ Exaniiner's Report
Slaiemenl of Financial Aciivilie8
Balance Sheci
10
C￿h fiuw Statemcnl
Noies 10 tli¢ Cabli Flow Siatenient
12
Noles lo the Financial Siai¢In¢nis
13 1020
DclailLd Sialemcnl of finoncial Aciivilic4
211022

LONDON STVAN KON'IL TRlI.s'r
RF.PORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEIVIBER 2024
In accordancc with Ihc Financial Reporting Standard applicable ill the UK and Republic ollreland (FRS 102)
effective from l Januarv 2015, Ihe Irusl¢&s present thc financial stalernents for thti year ending 31 December 20?4.
Objectives aDd A¢tivitie5
Objectives and Aims..
The charity's bFoverning docum¢n( outlin&% ils puryose.. to hold the trnst ￿nd aAd income for the advancLmcnt of
the Saiva (Ilindu) rL"ligioll following the SaivJ Sithantha iradiiions. principlcs, and practices prevalent in Sri Lanka
and Tamil Nadu, for the benefit of the comniunlty as delerniilled by thL tru.qlees.
SignificAAt Activities
-I"hc Sivan (Flindu) Temple in Lewisham, London. ¢ngag&s in signiticant activities. including providing traditional
Hindu meal.q for events (Catering Servi¢es}, hosting cventg, eeremonics. and ikorkshops (Cultural Function Flall), and
offering Tamil language and cultural cducalion (I'amil School). Addilional aciivilies encompa￿ religious services.
commuIiity outreackn, festivals, educalional worksbopg. culiural perforrllanccs: and youth progyrams, enrichllig the
coiiununity's cultural. educational. aJ]d Spiri￿al cxpcriLnces. I￿L. T¥tnple ]% OPLn 365 ddy.s a year and also assists
with funeral rituals.
Public Bcnefit
Public Benefit Statement:
Public benefii, a core aspect of being a Charity. is defined by ttvo key principles= identifiable benefits and benefits to the
public.
Tlie Trnsttes tulfil the following rc4ponsibililies:
Revicw th¢ ilLtivitie.$ Londucled for public benefit.
Confimi compliance with ihi.% duty.
The Teniple. located in an Anner-cilv borough idenuficd lor areas of dcprivaiton, opens ils lacilitics to the entire
Community. ensuring a ii'ann and comfortable envirotllnenL The aim is lo mak'e the Temple accessible 10 all d¢volce5,
especiallv Ihose ￿1th limited f￿an￿la1 rnL￿, sellin¥ a prayer dondtion tickcl al a starting point of £ l.
The Trustees have tliorougmy revie1￿ed the aclivilies for publiL benefit. coDfThin¥ complianLe with il)is duty while
adhcring lo Thc Charity Commissinn's guidance on public bcneCIi_
Grantmak-ing
'l-he I"rusL made donations Lo Hindu and other organi.4&1ions of £14,369 (2023 £25.929) as follows..
Sivati Illain, Clielipalayam, Baiiicaloa. Sri Lanka £13.865 {2023 £16.525)
FederatioIi of Saiva Tlindu Temples in UK £504 (2023 £504)
Page I

LONDOIY SIVAN KOVIL TRUST
Rf.YORT OF THF. TRUSTF,F.S
FOR THE YEAR ENDED 31 DECEiTrtBER 2024
Volunteers
Tlie Trustees exprcs8 (heir gratiludL tu thc dedicdrcd volunteers for their invaluable assistance in the folloiving
area¥'. Overscetng ￿ld nianaging crO￿,d$ during special events. ensurillg a smoodi and organized experience.
Effectively niallagiug crowd colltrol aiid priorilizi]ig health alld safety measures during events. Serving food to
dcvotces on signifi¢anl occasions. contributmg lo a communal and inclusive atmo.8pherc. Providing regular
assistance with administrarivc l&sks. aidingy in ihc ctficicnt funLlioningv of the temple. Ensuring cleanliness and
upkeep within the temple premises, ¢ontributTng lo a pleagant and hybFicnic cnvironment for all.
ACHIEVE￿IENT ￿￿'D PERFORMANCE
ChArilable activities
The Loiidoo Sivan Kovil Trust has made significant strides in providing bcncFit5 to devotees. visilor.s, and the
local community. Key achievements. and benefit4 include=
Divcr5¢ Functions..
Hosting a range of functions including weddings, cultural even(s, and funeral rituals, cat6ring to the dii'erse needs
and traditiong of the uonimunity.
In¢lusiviLy and Harmony=
Welcolliing individuals of all faiths with wartnth friendship, fostering harrnony and uoodivill ivithin the
local cummunity.
Educaiiondl Outreach:
Actively gFing local school Children by inviting thcm lo the temple. alloiving Ihem lo learn about the Saiva
(Hindu) religion and Lis praciices. This ioilialii'¢ promotes inlerlaith relalionsliips aud cultural understanding.
Community Support in an Inner-ctty Borou£h..
Situdted in a governmcnt-idLniified area for improvement, the temple provides a welcorning space for all,
offering relreshmenls io those in need. under8tanding that some may have limited financial resources.
Sei Objeciives for Community Well-bein£.'
The Tru.stee% have sel Llear objectives, aimitig for good allendance, a diverse raoge of fullciious. and inclusivity for
people of all taiths, and facilitating accesb to temple facilities for tho.se with limited fii)an¢ial means.
Cot]unuiiiry-C,entric Facililics..
Owning the London Sivan Cenlre building and iiiili7ing il for cultural events and c11( $8roorn.s, the Trust ofters
tbesc facilities to local communities al subsidized rales, cantributing to communily #nrichmenl.
Property Ownership for Cornmunity Benefit..
Owning assets sucli as a flat at 4C Clarendon Rise and a stnall land adjacent to 4A CIt￿end0￿ Risc. (he TtU5t extends
its potential for cornmunity development and support.
These <ichieiiement% and inilialivcs dcm(Trnstrate Ikc dcdication of the l.ondon Sivan Kovil Trust Io scrving thc
conimunity, fo.%tering understanding and respeci among difTerenl cultures and religions, and contribuiing io the
overdll well-being of the local population.
Fundraising aLtivilies
ThL medium-lerm plan involve% purLhiL%in¥ tlie T¥mpl¥ bLsilding atid prelliises at 4A Clarendon Rise. Fundrai.sing will
Lommcnce when the land is available for sale, The Tnjstees have success￿11Y raiged fuiids in the past io build the Sivan
Centre and the new Teniple.
Page 2

LOIN'DON SIVAN KOVIL TRIJST
REPQRT OF THE TRLTSTEES
FOR THE YEJIR ENDED 31 DECEMBER 2024
F1Tr4ANCLIL KLViLW
b in4ncial positioo
Financial Highlights - Year Ended 3 1st December 2024
Cash Reserves:
Cash ai bank aud in hand iThcre&%ed to £1.036.259. COTnpared ￿ £757.760 the preNious year, providing ample coveragtc
lor ddy-io-day operaiional needs.
Findllcidl Commilnieiits..
-llJe funds hcld in thc bank accoutji havc bccn sp¢cifiLa]l￿ dllocatcd (o ensure tlie acquisiuon and saleguardinE of the
Temple premises, underscoring a steadfa.st financial dedication to the temple'f long-tenn probperity. These fin<inces are
eanllarked exclusively for the purpose of purtyh¢L8in¥ the ieTnple prcmi%c% wlien the opportunity arises for Ihe
acquisilion of the land. This careful Ell￿ncIal planning demonstrdlva a lTrlralegxc approach Io securing the templ¢'s filture,
ali&rnin&F with the icmple's objectives aod visioii.
Loans From TNstccs-
Loans from trustec% were reduced lo £Nil, slioH'casillg 3 posi11￿e fuiancial treod.
Surplus of Income=
The slalement of financial activities reveals a surplus of £201,1176 ovcr expcndilure. compared to a Surplus of £1 50,760
in the prcceding year.
Debtor Management:
Diligent efforts to manage debtors have limil¢d the debiop*' balance lo £18.502. reflecting effective financial
adminis(ra(ion and Lolle¢lion siralegie8.
Adjustment of Don&tion-.
Public donation of £6.000 has been remoi'ed frorn the acLounts, as thc cheque was dishonoured bs the bank in ?012.
There is no serviLL provided, Il was a pure donation that failed.
l-.undinb Sour¢e.s'.
Apprnxijnately half of the income ss sourced from donatiOTL%. rel7￿lIngF £tron&F community support, while the other hulf
is gencratcd from various charilablc activities.
These fmancial bighlighis underscore the Trusi's responsible finanbial m41nagyemenl, a strong comi))illnent io the
Temple's future. aThd efforts tt) maiThtain a soulld financial position ￿.￿LIe advancin¥ the charitable objeclives of the
organi£ation.
I'age 3

LOIYDOIN SIVILry KOV'IL TRLSI.
REPORT OF THE TRUSTEF..S
FOR THE YEAR ENDED 31 DECEMBER 2024
FIN'ANCIAL REVIEIV
Reserves policy
T]ie TNstees hav¢ wnducicd a thorough review of the reSe￿eS, and tbe sununaTized amounts are rounded For clarily.
On average. the monthl). income has consistently exccedcd the monthlv expenditureq, resulting in a surplus. This
surplu% 1% allocatcd towards fL'payinL, bank loan% aDd ¢.8tabli8hing u dcdicatcd fund for the ev¢ntual purchasc of the
Tcmple building and its premiscs. A reserve of £75:(K)O is maintained in thc bank's current a¢¢ounl and dcbtor
balance.s. ThT8 reserve sern'es as a safeguard lo cover ios12nces when day-io-day expendiwres exceed ihe income.
pre￿entinO Ihe 8¥¥ounl from going overdrawn. Additionallv. atl amouni equivalcni 10 iwo llkollths, average expenditure,
lolaling £75.000, is sel aside as a prudejit reserve.
Morcover, a separate lund of £75.000 is earn)arked specifically for crnergency repairs and mainienanLC to ensure
the ongoing upkeep and maintenance of (he Temple premises. This allocaLion demonstrales a commitment lo
addreising unexpected repair needs promptly and fflaintainin￿ the inlegriry of the Temple propery.
The Trnsiees hold regular reviews of the fu￿1¢ial siatus
The policy on holding resen'¢% includ&% the follo￿ing=
r'xcludc frorn
Teserves £
Reserves £
Tothl fi￿dS
TanLTibl¥ fixed a55eis no( av<iilable fur gJencral pu4x)ses
Lcss relaicd loans repay3ble within one year
Less Telal¢d loans repayable after onc year
Committcd if cmrrgcncy repairs are needed to the premi8es
Committed bank balaTECC for Temple buildtng
Committed for thc rcpayment of mistec loans
2.650,778
1.602,683
75.000
900.000
2 577 683
{2.577,683)
Actual reserves
Reserve8 policy amount
75.000
FLTLIiE PLA￿'s
)e Trusrees anticipat¢ thc nccd for fijture decisions regardin8 capital cxpendilurc. aiming to secure the freehold of the
Temple buildino and addrcss any additional construction requirements. Hi%tOTically. such capital expendibjres have beui
rinanccd through a combination of comrnittcd funds, banL. loans, loans from Twslees, 8nd Fundraisitkg clforts.
Strucwre, Governance, and Managemeni:
The charity is govemed by its gioverning document, a deed of trust. esiablishing it a5 an unincoTporated charity. The
consti￿¢101) docum¢nt wa% initiallv cnacted on 19th Septcmbcr 1993. the trust was fornially d¢¢larcd on 27th
February 1995. The documenl originally named fourtccn Irustces, with a stipulaied rJnge OF irustees being betwccn a
minimum of fourteen and a M￿lmuM of thirty-lwo. In an eftTori lo enhance governance prdctiLes. the LOIL%li￿1iOn
was amended on 24th July 2000, incorporaiing a confidential eleciion process for the selection of otrice beareis.
Ihereby ensuring transparency and efticiencN' in leadership appointtnents.
Pagc 4

LONDON SIVAN KOVIL TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
.%TRUCTURE, GOVERIYANCE AND MANAGEMENT
C Ii&l l'it) Lonstitution
"I"lie Lhai-il> s consiitution outlines its fundamental principles and operational guidelines.
Piii-pose..
I"IIL Ii'iisiees are enti-usled with establishing and maintainingT a Sivan Temple in Soutli East London, followin<J
IhL'
Ir<iil iiions of Saiva Temples observed in Sri Lanka and Taillil Nadu, India. The trust fund and its income are to be
lili l iiLd lor Il)e advaiicemenr of the Saiva (Hindu) relioion and other charilable purposes that benefit the coinmunity. as
II¢iLI-l)i ined by the trusiees.
OriJ&iiiisalional Structure:
cll'_io-day iiianagement is directly handled by the trustees and is not delegated to employees. The Trust mainiains ali
01-Il<iiii£ed office with administrative siaff employed by the Trust.
TIIL iriisiees have elecied a chairperson. secretary, treasurer, and appointed an internal auditor.
I"li¥l'L ai'¢ special ized sub-commillees..
A biiildinLi and fiiiance sub-committee for Capital expenditure and related financing guidance.
A Loiniiiuii ity service sub-coininittee for providing services and support to Ihe local community.
ciiliural aciivity sub-commillee overseeing the Temple's Saturday Tami5 School, operated on the Trusi's
Pl'Lriiises. The pro17ress of all sub-comn)itlees is coordinated by the Temple rommittee and reported to the main
bocll'd &lt board meetings.
DL'L isiuil Making:
'[ I'iisliLS collectively oversee decisions and transactions by attending the Temple office throughout the year.
SL)11)i Im iiiol. decisions regarding small I'alue purchases are delegTated 10 Ternple staff.
-riiL Lli<iifpii'son holds overall r¢sponsibility for the Trust's affairs. presiding over various meetings.
I'IIL seLreiary manages day-to-day administration, execution of resolutions, and liaises with sub-
Loiiiiiiiiie¢s, coordinating progress and collecting reports for the Board of Trustees.
'ri)L' IfLasui'er maintains all accounls related to the Trust'5 affairs, which are then approved by the board at bi-
l)L'L ision-iiiakino is conducted by secret ballot using a simple majority of votes. and the chairperson has a casting vote
iii IIIL. L'VCIII Ot a tie.
liid UL'tioii aiid Training:
NL'li. Ii'iisiees are provided with the Charity Commission publication "The Essential Trustee: what you need to
k110I4'. 11,13at you need to do,, and are expected lo read it.
Addilioiially, new trusiees undergo an orienlalion, spending time with the chairperson. secrelary, and treasurer to
L)aii) ctii overvieH' of each office holder'5 responsibilities.
"l-li 1.4 sli'iiclure and oovemance fram¢work provide a clear guideline for the functioning and decision-making
iji-occsses iviihin the charity, ensuring ils effective operation in alignment with its intended objectives.
Page 5

LONDON SIVAN KOVIL TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Ke!, Management Remuneration:
"I'lie ti'usl does not have key managemenl staff. The focus is on ensuring that administrators and religious workers are
Loinpeiisated with reasonable salaries.
Widcr Network..
'riie 'friisi is a member of the Federation of Saiva (Hindu) Temples of the United Kingdom. However, this membership diiL4 1)i)I
inlluci)ce the operaiing policies of the Trust.
Related Parties:
-ri)c Trii8t provides support to an orphanage in Sri Lanka where eighteen residenl girls receive education and reside. A
dedicaied team of helpers and staff are present in the facility.
Ili8k Managyemenl:
"I'he trustees are proactive in identifying and addressing various risks to protect the inierests of the trusl..
l. ood saleiy risks are miligaled through slaff training at)d advice from the Local Auihority Environmental Healili l)ep¢)fiiiiL'III.
l-. ir< saleii risks are addressed by following advice from the London Fire Brigade.
Ri%k% rcl<iied 10 income misappropriation and unauihorized expenditure are managed through careful moniioriiig and Lllqlll'IIIL?
"I'LIII(Ilion i)r duties.
l< isk% S8OCliiled with capiial expendiiure projects concerning buildings and lease are miligaied by leveraging the
ti'ii%lLL%' skills in cngineering. conslruction, and business management.
R i%k% concerninLT the wellbeing and safety of Ihe eighteen girls in the Sri Lankan orphanage are managed Ihroug?li regJLilar
Iriislcc vi.5115. rcpons. and oversight by medical professionals. and comprehensive follow-ups.
'riiesL' i)ieasures showcase the Irustee5' comniitment to risk management and safeguarding the trust's operalions and IIiosL It 4LI'kL%,
Page 6

I.ONDON SIIIAN KOVIL TRUST
REPORT OF THE TRLSTEES
FOR THE I"EAR ENDED 31 DECENIBER 2024
REFEREliCE IiDMtNISTRA TIVE DETAILS
Registered Charity number
1051516
Principul Jddress
4A Clarendon Ri%c
Lewisham
Loiidon
SL13 5E,S
REFERENCE AND ADMINISTRATIVE DETAILS
Tru¥tevs
Dr T Sriskaudarajah
Mr S Sukumar
Mrs PV Gengatharan
Chairp¥rson
Secretary
Trrasurer
Mr.N Sivasubrao]ania
I r S Yogarajali
Dr S Siva[ha5￿]
Mr A Raveeodran
r S Pcirarajasiiigam
Dr {Mrs) V M Karun4lkarnn (deceased in JaDuary 2025)
Mr G Manoharan
Dr S Navarainam
Mr S Paraineswaran
I rT Ratheskumar
Mr S Suiliaharan
Mrs R Sritharan
llldependeDI txAminer
Vanniasingam Sa.shicumarr ACMA. CCyiMA
AA-Ac¢ounung and Business Solutions Associates
267
Haydons Road
Wiiiibledon
London
SW19 8TY
Approve
by order of the board of trustccq on 09 Octobcr 2025 and .$igned on its behalf by..
ri5kandarajah - Chaitp¢r.'
Page 7

INDEPE.YDENT EKiNffiYERIS REPORT TO THE TRL'STEES OF
LONDON SIVAfi KOVIL TRUST
Independent exaniiller'5 report to the trllste¢s ol LONDOli SIVAN KOTrIL TRUST
I report on the accounLs of ihe LONDON SIVIIN KOVIL TRUST (the Trusi) for the year ended 31 December 2024.
Respective responsibilities of trustee5 and examiner
The tnjslees are responsible for Ihe preparation of ihe accounL%. The tru.gtecs consider that an audit is not required for
Ibis year under section 144(2) of the Chari(ies act 2011 (the 201 I Act) and that an independent examination is needed.
The chariry's gros5 income excc¢dcd £250,000 and l am qualified to undertake the examin31ion by being a qualified
mcmber of Chariered Insli(uLe ol Managemenl ALLounw)ts'.
Hal'ing Satisfied myself thill th¢ chariry is nol subjeci io an audit uuder company law and is eligible for independent
examination, it 15 my responsibility to:
xarnine the accounts under section 145 of the ?0 I l Acl=
Follow the procedures laid down iti the general DirectioTrs given by the Clwity Commission under section
145(5)(b) of the 201 l Act:
State whether particular matter have come to my altention
BASIS uf illdepcndcnt examiners statement
My exa￿inal10ll was catTied oul in accordance with general Direcilo￿ given by Ihe Charity Collllnission. An
examination includes a review of the accounting records Lept by the charity and a comparison of the accoun
presented with those records. It also includes consideration of anj unusual items or disc105ures in the accounts. and
seeking explanations. from you as tnLStees concetning aT]y Such mattcrs. Thc procedures undertaken do not provide all
the evidencc thai would bc rcquired in an audit. and consequenily nn opinion is gii'en as to wheiher thc accounts
pr¢seni a "true and fair view" and the report is I1￿1{ed to those maiierg sel out in thc .stalement below
Vanniasiogam Sashicumarr Ac￿ CGMA
-Accoullting aThd Business Solutions knociates
267
Haydons Road
Wimbledon
London
SW19 8TY
09 October 2025
Page 8

LONDON SIVAN KOIIIL TRUST
STATELI.IENT or FINANCLAL IlCTII.'ITIES
FOR TIIE YEAR EIN'DED 31 DECEt*IllER 2024
9024
Total tund.s
2023
Total funds
UnreslriLted
tiincl.
Restricted
tund
Notes
tNcoftrlE èknND ENDOITr'MENTS FROM
Donaiions and legacies
ChllritAble actiTrities
TeJnplc AcliviLies {Ullreblricied)
446.233
446,233
511,243
374,092
374,092
245,849
Invesinient income
15,082
6,553
Total
835,407
835,407
763,645
LXPENDII'UIiE OIY
Chnrilabl¢ nctiiryties
TemplL Ailivili&% (UnreslriLlcd)
633,531
633.531
612.R85
TotAI
633,531
633.531
612.885
NLI. INCOME
201,876
201,876
150,760
RECONCtLIATlo￿, or FL'NDS
Total funds br()ught foriyfjrd
I,R88,134
560,769
2,448,903
2,298,143
TOTAL FUNDS CARRIEf) FORWARD
2 090010
560 7()9
2 650 779
2 448 903
The notes forin pan of ihese finaiicial stateinents
Page 9

LONDON SIVAN KOVIL TRLST
BALANCE SHEET
AT 31 DECEIIIBER 2024
2024
.1 olal funds
2023
-I"otal ￿ndS
Unre51ricted
tun(Ls
Restricled
fund
Notes
FIXLD ASSETS
Tangible assets
10
1.041,914
560,769
1.602,683
1.650.194
CURREPIT ASSETS
Sio¢ks
Debtors
Lash at bank and in hand
2,600
2,600
35,763
1036 259
2.450
55.952
757 760
12
1,036.259
1,074.6a?
1,074.622
816.161
CREDITORS
Amounts lallingi due wiihin one year
13
26,526
26,526
17,452
NL'f CURRENT ASSETS
1,048.096
1,048,09C?
798.709
TOTAL ASSETS LESS CURRENT
LIABILI'fiES
2,090,010
560.769
2.650.779
2.448.903
CIiEDII'ORS
Amount% fdlling due afier more Ihan one year
LYET ASSETS
2 090 010
560 769
? 650.779
2.448 903
17
Unru.slriL(Ld funds
Restricted funds
2,090,010
560 769
1,888,134
560 769
TOTAL FUNDS
? 650 779
2 448 903
The fmancial statements were approv￿ by th¢ Board of Truslecs on 09 October 2024 and wer¢ signed on its behalf by:
'LJu -41
Dr T. Sriskandarnjah -Chaifpersi
fvlr5 P V (ycn&Tatharan - Trcasurcr
Thc noles fonn part of these [￿ancial siateu]enis
Page 10
ontinued...

LONDOIN SIVAN KOVTL TRUST
CASH FLOII, STATF.,NIENT
FOR THE YEAR EE*DED 31 DECEhqBER 2024
2024
Noies
Cash floiv5 from operating activitie5".
Casli generated froin operations
Intere8t paid
317.272
199,Cfr64
3,092
Net cash provided by (used in) operating
activlties
317.272
202,156
Cash nuws from inveslillg activities:
Intcre5t reccivcd
Addilion of r￿ed assels
(15,08?)
123.6911
(6,552)
20.807
Net cash prosided by (used in) inve5tlDg
activitie5
(38,773)
(27.359)
Casli floivs from fiDaneing activities:
Loao repayments ill year
127.541)
Net eash proN'ided by (used in) fwancillg
aetiiqlies
(127.5411
Change in casb alld cash equivalents in the
reporting period
Casli and cash equivalents at the be%inniu% of
the reporlillg perlod
278,499
47,255
757 760
710,505
Cash and cash equivalents at the end of the
reporting period
1036.259
757,7C)O
The notes form pan of ih¢5c financial slatcmcn15
Piige I I

LONDON Sty￿￿ KOVIL TRUST
NOTES TO THE CASH FLOW STATEf*IENT
FOR THE YEAR ENDED 31 DEcE￿[BER 2024
RECONCILIA'I"ION OF NET INCOME TO NET CASTrI FLOW FROLYI OI>EIL4'fll4G ACTIVITIES
2024
2023
Net illcome for tlie reporting period (as per the statement of finuncial
YLtivilies)
Adjustments for:
201,876
150.760
Increase in slock
Decr¢a%d(inGrease) in debtors
(Dc¢reasc)Itncrease in creditors
Inl¢re81 received
InlLresl paid
Deprecialton cl)arges
(150)
20,189
9.073
15.082
(180)
(3,9071
(22,485)
6,552
(3,092)
71,414
71,202
et ¢8sb provided by (used in) opera(ing activities
317.272
199,064
Page 12

L()ND()N SIVAN K()VIL TIIUST
N()TF.S T() T14F. Tr IN'ANCIAL STA'I"F.MF.NI'
"()Il'l'llb" YTr:Ak Tr:Nl)b:l) 31 1)b"Cb"Mllb:R 2024
ACCOUNI'ING I'C)I.ICII,:S
Ilasi5 of preparing thc fiiiaiicial 5tatcmcnt5
'I'hc finiillciiil sliilLincnls of tl)c Ll)<irity, H,Iiicli is a publiL bciicfil cntily under l.'IIS 102, 11I2VC bccii prcparcd in
accordancc with Ilic Cliarilics SORP (I.'IIS 102) 'ALcountiiin and Ileportiiig by Cliaritics.. Statcniciil of
Ilecoiiimendcd Practicc applicablc to charitlC5 Pl-eP<ll'll)g Ilicir iiccounls iii accoi-daiicc iviih thc I. inanci(Il
Ileporlii)g Siaiid(Ird Éipplicable iii Ilic UK aiid Ilcpublic ol. Ircland (I.'IIS 102) (L.rreclivc l Jaiiuar), 2015).,
I. inancial Ilcportinn
Si<ind(Ii'd 102 '1-hc I. inaiici(Il IILPOrtiii(I
%i<indard applic()blc in IIIL LJK dnd Republic ol-
Ircland, (ind Ihc Cl)aritlC5 Aci 2011.
Income
All incomc is rccordcd iii Ihc Si(IIL'inciit of i-inanLial AcliviliLS oncc ihe charily h<iS a legiliinalc claim to Ilic
runds, there is a high likclihood of rccciving Ihc incoinc, ai)d tlic iiinuunt can bL d¢¢ufdicly qtjdnli fied.
Tr'xpLiiditurc
l.iabilities (Irc rccooiiiscd (IS cxpcnditurc as sooii (ts Ihcrc is cl ILii>iliiiialc obligi51iuii Lonin)ilting Ihc charily lo tIilK I
expciiditurc. I"-xpciidilurc is accouiilcd (Iii an dccruals IidS15 <2nd has bcen clllssilicd uiidcr Iic¢idiii(Js IIi4lt
i(y()re(JatC (Ill c051 rcS¢ilcd (() Ilii LLilctsorv. Wherc cosls cdnnot be dirccil!, (tllribulcd Io P¢lrti¢ular lieddinus, IhLy
havc bccn allocated 10 <?clivilics on a basis consislciit iviili tlic usc of rL%ourcc%.
Allocation a lid apportioiimciit of c(>5t5
I'aiigiblc fixcd assCtS
DLpfcci(Ition is providcd <lt Ihc followiiio (Innudl rales in urder lo ivrilc orr cacli asscl ovcr ils Lslim<ilLd USLful
lifc.
l-rc¢hold property
Icaschold
l- ixlures and fillings
-co.ql l¢ss rcsidii¢il valLIL is dLpfLLiatLcl ovlr the u%Lful lilc
OVLr il)c le(IsL' Ic'riii
at varyiiii¥
r411C.£ 011 Cost
Dcprecialion is not cliargcd on Ihe land clLIMcni or rreLhold buildings.
Sloeks
Siocks (Ire Vdlucd al Ilic lower of cusl (Ind ncl I'¢alis<ible value, al'icr In(tkin(J
Inovinu jlcins.
duc (Illi)IVdncc for obsolclc (Ind slow
ÉIX<ltion
'l-l)e charity is cxcmpl fi'oni Idx on ils charilablc (Ictivitics.
und iiccuunlin2
IIIii'c5li'iLicd funds C¢in be used in accord(Incc iviili Ihc chcll'lty objeciivcs (Il Ilie disLfL'li()n uf IhL Iruslces.
IIL%iricicd funds C<in only bc used for pai1i¢ular I'c4li'iclcd purposes ￿,1{17111 IIIL ()bjLcls of thc Lhiirity.
Ilc%iriciions drisc ivhcn .8pccificd by Ihc donor or ivl)ci) fund% arc raised for P<lrtlLular re%ifiLicd purposes.
'l)L fuiids iii Ilic s￿1vIl)g5 accouiil ar¢ CillllliirkLd l()r ihL %pecilic purposc ol. piirLhLI.S111(i ihe ILinplL' and Ilic
cI%SOCldied prenii8LS, dnd CcinnL>I bc Lilil i/.ed for clll)i OIIILI. l)ufposL'. I. uriliLr Lxpl(In(Ili()ii of iliL niilurc and purposc
of cach fund is iiicludcd in ihL' nulcs to Il)e fiiiaiicidl slalLllILI)1s.
l)anc l)

I.ONI)ONI SIVAN K()VIL TRUST
N()'I'b:S"I'() 'I'IIF: FIINANCIAI. STAI'b.MTr:N'l'S- CONI TINUF.I)
'()R I'llb. YF.AR ENDF.D 31 1)fi CF.MIIER 2024
D()NA'I'I()NS ANI) LF:CACITr:.S
2024
(iifi aid
AbcsegTam
Arch(Inai
Undiyal
l>ublic l)onations
l)ccoriilivc ilcins
'[ I'uslee l)onalions
()Iyhdiiac?e in Sri I,anka l)ublic l)onations
Orphanage in Sri l.ankd '] rustcc l)onaiions
15,701
91,076
211,873
75,427
73,743
171,185
19,978
19,529
11,015
5,387
800
23,691
8,306
6,798
525
446,233
396,925
INVb.STMF.NT INC()Mb:
2023
Depvsil (Iccounl inlcrc5t
15.082
6,553
INC()Mf. FROM CIIARI'I'ABLTr: ACTIVII'111 S
Activity
-1 cinplc Aclivilic5 (Unreslricled)
.1 Lmple Aclivilic5 (Uiirestriclcd)
-] emplc Aclivities (lJnrc51ricicd)
-] cmplc Aclivilics (Unreslricled)
'] Lmi)IL Aciivitics (Unreslricied)
.1 Lmi)l¢ Aclivitics (Unreslricied}
.1 emple ALlivilic5 (ljiircslriclcd)
'rcinplc Aclivilics (ljnrcsiriclcd)
.1 emple Aclivilic.s (lJnrc5lriclcd)
'] ¢mple Aclivilics {Unre5triclcd)
'] emple Aclivilics {Unrestriclcd)
.1 cmplc Aclivitics {lJnrc5triclcd)
.1 ¢mplL' Aclivilics {Unreslriclcd)
-l-cmplc Aclivilics (Unrcstricicd)
.1 cmplc Aclivilics {Unreslricled)
.1 LmplL ALlivilics (Unrestriclcd)
'I'cmple AciiviliL'% (ljnrcstriclcd)
.1 cmplc ALlivilics (Unreslriclcd)
l)arasardum
Weddings
Cleaiiin(J
Ch(Irucs
Arch(Inai Items
Abiskc(I Iicms
()u15idc Service
Ilcnl Sivan Ccntrc and Ndvdlar
Ilcnldl Incomc
Miildi
Calciid(Ir/ t3ook Sale
Carl I'ooj8]Soruttal
Siva Kuruk¢il
I, eslival Lvcnt5
Melain Charocs
117,085
200
77,944
24,541
22.781
39,561
44,140
4C),61)
2B,854
14,998
2,754
10,800
28,250
27,293
6,725
4,252
39,195
2,158
14,242
39,900
27,1178
6,825
4,813
53,753
IILni InLome fTom cmployccs
Scliool I. undrdisin
Miscellaiicous Incoinc
3,956
2,968
374,092
)60,167
l)age 14

LOISDON SIVAN KOIFIL TRIIST
NOTES TO THE FIN¢KNCIAI. STIlTENIEN'TS - cofiTTh'UED
bOR THE YLAR Eh'DED 31 DECEfvtBER ?024
CIIARITABLE ACTIIIITIES COSTS
Direct c(Trsl
Support c()51.8
(Scc nolL 6)
-I'oials
Tcmplu Allivilics (UnrL%lriLILd)
612.192
21,339
633,531
SUPPORT CO.8TS
Govcrnaiice
Mandg¢mcnl
r,inanLL
Toials
Teiiiple Activities (Uw'esli'icled)
3.4?9
6.745
11.165
21,339
TRUSTEES, RbMUNERATIOYL AND BENLIIITS
Th¢re were no Irusl¢¢s' remunLrution ur otlier benefits for ihL yLdr ended 31 Deccmbcr 2024 iior for (he year
ciidcd 31 DLccmber 2023.
'I'riistees' expenses
'I'hcre M'ere no Iruslecs, ¢xpcn.SLb pyid for ihe year endLd 31 DLLLmber 2024, nor lor tlie year eiided 31
Dcc¢mb¢r 2023.
STAFF COSTS
'rh¢ sulJriLs ofpriL'stS <LTid tLniplL %14irr WLfL £197,357 for Ihc yLdr cnded 31" Deceinber 2024 and £147,780 for
Ille >'¢ar <nded 31 ' DLLLiiibLI ?Q?3.
ThL aVLfdge monthly nuinher ()f eniplnyecs duruisi d)e ye¢2r was as lolLows'.
2024
10
2023
PriLSlb
Adn)uii51raiors
KitLI)Ln/CILanL'T
14
10
No employees received ell)olunienis in exc¥%¥ of £60.000.
COMPAILI-rivb.s FOR'fiiL si'ATEI NIENT or F¢liNANCIAL ACI'IVI'llbS - 2U23
UnrLbtriLlcd
runds
RcslriLlcd
fuiid
Tolal fuiids
INCOME AND ETr4DOWNIENTS ￿lI01VI
l)onalions and IcgTilCi&%
Iiive.stment incosllc
CliarilAble Aetiiltles
Temple Activitie,5 {Uiireslricted)
396,925
6,553
396,925
6,553
360 167
360 167
TotAI
763,fi45
763.645
Page 15

LOINDOIN SIVAN KoirtL TRLTST
NOTES TO THE FIN,￿'cIAL STATEIVTENTS - COYTIYUED
IIOR'I'HL YLAR ENDkD 31 DECEMBER 2024
COMPARATIVES FOR THE STATEMENT OF FtNANCTAI, ACTIVITIES- continiied
Unresiricled
Reslricled
funds
fund
I'0￿1 funds
EXPLNDITURE ON
ChAritable actiiilies
Temple Activities (Unrestricted)
612.885
612,885
I"otAI
612,885
612,885
NET INCOII.IEI{LOSS)
150,760
l iO,760
RECONCILIATION OF ￿'u￿,D8
Total fund5 brought forward
2,298,143
560.769
2,8i8,912
TOTAL FUtIDS CARRIED foRWARD
2,448,903
560,769
3 009.672
io.
TANGIBLE Tr IXED ASSETS
Freehold
property
Loiig
leasebold
Fixtures and
fittings
COST
At l January 2024
Addition.4
912,Q07
1,567,776
2.$2.354
23,691
2,73? 137
23,691
Ai 31 December 20?4
912007
1567 776
276 045
2 755 828
DEPRECIATION
At l January ?023
Charge for ycar
66.500
2,50()
960,566
67,500
54.877
1,202
1,081,943
71,202
Ai 31 D¢ccmb¢r 2024
1.028 066
1,153 145
F.T BOOK VAI,UF.
At 31 December 7023
845.507
607,210
197,477
1,650 194
At 31 DeLeTnber 2024
843,U07
539 710
219966
1602 683
Pagie 16

LONDON SIVAN K0￿.￿L TRUS'r
NOTES TO THE FLYIU4ClIKL STATEM￿￿'].s- CONTknNUED
OR"I"IIL YLAIi ENDLI D 31 DLCLMIJER 2U24
STOCKS
2024
?023
Stocks
?,600
2,450
Iz.
DEBI'ORS: AMOUNTS IIALLLNG DUE WITHIN OJNE YEAR
2024
2023
Prepayment and Cash in Iran%il
Debtor5
17,2()1
18.502
17,073
38,879
35,763
55.952
Page 17

LONDON SIVAN KOVIL TRUST
Tr*'OTES TO THE FP4ANCIAL STATEL¥IENTS - CoTr4TI￿,uED
FOR THL I'LAR LNDED 31 DECLMBLR 2Q24
13.
CRFDITORS: ALVIOUNTS FALLING DUF. WITH1Tr4 ONF YEAR
2024
2023
Baith loa1￿ and overdrafts (see note 15)
Trusrec loans
Other creditors
26,526
26,526
14.
CREI DITORS: ANL IOUTh TS FikLLING DUE Al¢TER MORE TIIAN OINE YEAR
2024
2023
Bank loans (see note 15}
Trusiec loans
15.
LOANS
An analy.¥is of the maturiry of loans 15 given below=
2024
2023
AinounL4 fallinLT due wiihin one year-
Bank loanb
Amounts falling belween one and tivo year.q'.
Bank loans - 1-2 year5
AmounL8 fallinb due bclween iwo and fiN'e years..
Bank loans - 2-5 years
Other loan¥ - 2-5 ycary
Amount.% falling duc in more Ihan five year%.'
Repayabl¢ by 1n8w1men￿.
Bank loan4 more 5 ycar by in4(almcnts
16. SLCURF,D Df,1STS
The fullowing secured debis are included ivithin credilors:
2024
2023
Bank loans - The loan was repaid iti full on 26 ' April 2023.
Bank loans are seiurLd on frcchold property.
Page28

LONDON SIVAN KOVIL TRUST
NOTES TO THE FINANCTAL STATEI TrIENTS - CONTTh'LTED
FOR THL YEAR ENDFD 31 DECEII.IBER 2024
17. IMOVEIWIENT fi IINT)S
NLt mov¢m¥nt
iIi fuiids
Atl.1.24
At 31 12.?4
Unrestricted funds
Teinple Activities {Unresiricled)
1.888,134
201,876
2,090.010
Restricted funds
Sivaii Cellire Activiiies (Resiricted)
560.769
560.769
TOTAL FUNDS
2,448,903
2,650,779
Nel movemenl in lunds. included in Lhe aboi'e are as follows..
Incoming
resources
Resources
expended
Movement in
funds
Unrestricted fulld5
Tcmple Activities (Unre8tricled)
835,407
fi33,531
201,876
TOTAL FUNDS
X35.4117
633,531
201.876
Comparatives for movement in funds
Nei movcmtint
in funds
At 1.1.23
At 31.1?.23
Ullrestricted Fullds
Tcjnple Aciivilies (Unreslricled}
1,737,374
150,760
1,88¥.134
Restricted Fund
Sivan Centre Aclii'ities (Restricted)
560,769
560,769
TOTAL FUNDS
2 298 143
150 760
2,448,903
Comparative nct movemcnl in fund%. includcd in the abovc arr a4 follows..
Incomillg
resources
Resources
expeiided
Movcmcnl in
runds
UnrestriLted funds
T¢nipl¢ .4¢tll7Rties {Ullrestricted)
763,645
612.885
150,760
TOTAL FLV￿,DS
763.C)45
612,R85
150,760
Page 19

LONDON SIVAN KOVIL TRUST
,NOI"ES TO I'HE FINANCIAL STATELWIEINTS - CONTllYUED
roR THE YEAR ENDED JI DECENLBER 2024
IiELATED PARTY DISCLOSURES
Trusiees made inieresi free loans ot £0 (2023 £0)
'I'rusiees niade ihe following donations of£8,831 (2023 £11,816) as follows..
Dr T Sriskandarajah Ll,08U {2023 £6¥U)
Dr S Sivaihasan £961 (2023 £2,460)
,Ilr5 PV G¢n¥i( Ihardn £1,360 (20?3 £1.000)
Dr (Mr%} V M Karunaliaran £1,320 (2023 £1,320)
Dr S Navaratn41m £Nil (2023 £Nil)
Mr N Sivasubraniam £460 (2023 £460)
Mr S Yogar4ijali £340 (2023 £240)
Mr S SLikutnar Ll,U2U (£2U23 L920)
Mr S l)aram¢qwariin £25U (2023 £25U)
Mr I. Railieskumar £500 (2023 £500)
Mr G Manol)aran £720 (2023 £666)
Mr A Raveei)drai) £ 100 (?023 £100)
Mr S PararajasinbiaTn £ 100 (?023 £N'il)
i TS K Srith¢iran £6?012023 £100)
Mi S Siiihakaran £Nil (*0?3 £Nil)
Thc Trust own8 ibL frc¢huld lund and buildings of the Orpliunugc in Sri Lanku. A local commillcc in Sri Ldnka
operales tlic ojplianage aiid its bank accouiit. Ai 3 Isi Dccen)ber ?0?4 11)c bil Ilk balancc was approxiIniiiely £798.
(2023 approximi%tcly £1,750).
Pabye 20

,()ril)OIJ'.%IViliN K()VII,'I-IIUS'i'
l)Tr"'I"Illl.Tr.l) %l"Al'Tr"Vi lTr"Ni I. ()Tr" F"IYIlN'ClIll, AC"I'IVI-I'ITr"
()II'I'IITr" YTr.AR F.NI l)b:l) 31 1)>"Cb.11111F.R 2024
202)
INC()MTr: ANI) b.Nl)I)WMTr:N'I"Ii
Gift aid
AbL5LIU<im
Ai'cliaiiai
lJndiycil
l)ul)IiL I)oniltions
l)ccoi'alii'c ilcin5
'[ ruslce l)onÉltions
Orphan21 ge in Sri nka Public l)on<l1ions
()Iyl)aiiiigL in Sri l.anka .1 ruslcc l)oiialioiis
15.701
1)I.076
211,87J
75,427
29.357
7J,7£1.3
171,185
19,97X
19.529
6,798
525
00
44C),23i
J96,925
D()n&ltions 4)nd le24icie5
Ini'cslmcnt incomc
l)i'p()%il acciiuiil iniL'rL%l
15,082
Cli#irildblc ALtivities
117,085
200
Wcddiiins
CILdnii)() Cl)droLS
Archiindl Items
Abi.4c.kd IiLms
()ul.%idc %crviLL'
IIL'iil %iv(In Ccnlrc aiid Nav<ilar
IIL'iilal Iiicome
M(Il(11
CalLiidar/llook S(Ilc
Cai'/%waini l)ad<ini l)OOj<ilSoi'ullal
Siva Kiirlikal
I. estiv￿11 I'.vcnls
Melill)I Cli<irnes
600
24.541
22,7¥1
39,561
44,1¢10
4(),(IlJ
2X,%54
14,1)1)8
2,754
10,8110
28,250
2,158
14.242
J9,(100
27,878
(J,X25
6.725
4,252
i9,195
IIL'iil<il Incoi)IL froin l-mployL'e
Scliool I. uiidr<iisin
Mi.4LL Ildncous Income
2,968
J711.092
J60.167
ul411 inc()111 illL¥ resourccs
8J5,407
76J.645
t4.Xl)b.Nl)I'fuRF.
CliarilAblL' actil'ilics
l.'loi¥'crs
Ilirics of l)ricsls & Adinin
Ilcnl
¢IITiL.d forivai'd
IC),869
197,i57
44,000
25X,22C)
12.520
147.7¥0
44,000
204.JOO
'I'li 15 pauc doc% nol fonn parl ol. Ihc sl(Ilulory fin<incial .sl<ilLIiiLnis
)a(FC 21

.()N'I)ON .SIV,IN K()VII. TRUST
l)F.I klll.Tr"l) SI"ATF.IIF.NT ()F FIJAIN'CI.41. ACTIV11'1Tr.S
F()R TIITr. I'F.,IR F"NI)F"I) 31 DTr"CF..I1BF_R 2024
?0?4
?02)
ChAril41 ble activities
13roughi fonvard
IIcLruilineni & ir¢iinino cost
l)rasaihain / Cooking
l-L%Iiv(Il l..xpcnses
I'unLfcil Itcms
IIL fiisL LC)I leLtion
,Val(ii Cosl
Insurdnc¢
l.igyhi and I Icat
258,226
9,699
204,300
4.9.50
34,171
1,160
4,488
10,4i5
541
8,978
17,2i2
28,059
1.842
4.850
60,592
20,906
2,441
4,550
18,769
,MLlam
Ilcpairs
Al)iseka ItClTIS
ArLhiill¢)i Iicins
l)uniltion lo I lindu Organisations
l)LpfLCldtiDIi
Clcdning
'] ransfcrs lo Sri l.anka Orphanaue
25.416
I,iOO
71,202
8.900
71.414
18.819
17,495
-] LaLhinu
l)il)'mcnls
7.085
10.365
2,335
5.231
Other
5.678
606,446
579,155
l)IhL'r
.1 cmplL 11()()k5
l.odn iniLfc5t
13(Id debis ivrilc ofr
Sccuriiy cosls
Sundryw cipcn5CS
1,700
3.092
1.776
1,226
1,042
5,746
7,4)4
.%uppiirl c()sls
ManAkJCnlLnl
-[ clLphonL
l)oslagL' <ind stiilioncry
l-l- Support
-1 rdll5PUrt
1,325
1,028
1,305
1,592
1,2)8
140
4,li5
F"in4incc
14ciiik charL?cs
(pl)VL'rnJncc costs
IndcpLndLni l..xaininalion fccs
AccoUnt￿IncY Fees
l.cgdl fccs
6.745
6,105
2.000
i,795
2,000
4,252
9.764
1,165
16,016
otal rc5()urees cxpcndcd
633,531
612,885
Nel ine(Imell1.055)
201.876
150.760
'his paoc does not forni part of the slaiulory financial statements
1)4ioe 2?