Sree Ayyappa Seva Sangam
Charity No. 1059478
Trustees, Report and Unaudited Accounts
31 March 2025

Sree Ayyappa Seva Sangam
Contents
Page5
Trustee5' Annual Report
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Statement of Cash flows
Notes to the Accounts
Detailed Statement of Financial Activities
7t015
P2gp 1

ree
yyappa
eva Sangam
Trustees Annual Report
The trustees present their report with the unaudited financial statements of the charity for the year ended
31 March 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity No. 1059478
Trustees
The following trustees served durir)g the year:
Atputhanathan KanEatheepan
Muthukumaru Thiagesapillai
Anpan
Nadarajah Logeswaran
Nadarajah Sivakumaran
Nadarajah Suresparan
Rajja Rajagopalan
Senthilraj Muthiah
Shivanthan
Saravanapavananthan
Suntharampillai Kiruba ha r
Sureshkumar Amirthalingam
Vicknes Varakadadshan
kirupaalar
Accountants
Ace Accountants & Tax Consultants Ltd
127 Fencepiece Road
Ilford
Essex
IG6 2LD
OBJECTIVES AND ACTIVITIES
The Charity has been formed to promote advance hindu religion and worship A￿appa.
By regularly reviewing its objectives and activities as outlined in its constitution, Sree Ayyappa Seva Sangam
{London} remains focused on delivering on its purpose. In this year's review and in considering our plans for
future services, we have referred to the guidance contained in the Charity Commission's general guidance on
public benefit.
ACHIEVEMENTS AND PERFORMANCE
The objectives that steered the Ayyappa Seva Sangam were to serve the devotees who clustered in the name
.ofSwanw-AWappaJnlh￿at￿990s.and_earIY￿o0Os￿heSeVa￿a￿gaQ￿exper.[enCed&_I3rgeuoIuMe_0f
devotees. In order to accommodate them, the seva sangam looked ardently to build a separate temple for
Lord Ayyappa and finally established it in its current premises in 2007
PAOP ?

Sree Ayyappa
angam
Trustees Annual Report
eva
The popularity among the devotees and volunteers is that the ancient saying in this faith as to "treat all races
as equal" This also attracted many youths who have undertaken this path to be enlightened. Most go
through this enlightenment by taking the vow as fasting for 41/48 days and undertaking a pilgrimage to
Sabari Malai in India. For those who cannot travel, we have paved the way to do the same pilgrimage in our
premises. The pilgrimage itself is a diff icult task of climbing a few mountains barefoot to reach the temple
where each soul joins the supreme lord itself. This simplifies as "all are originated from one source and
therefore treat everyone as the same"
This is a great achievement in our materialised world where everyone is stre55ed in their live as lost souls. We
teach them to regain their self-confidence and put them back as happy souls.
The best achievements so far are the youths who are the future of this earth where we teach them
self-discipline, tea mwork and how to fit in with all society as a multi-cultural London city. We take pride
where we have turned them as they accept all ethnicities as one race and take up any challenge into a
successful outcome.
Also, we not only look after the youths but also look after all age groups such as the elderly, vulnerable,
addicts and even ex-convicts. We have turned them into acceptable and face any issues they were feared of.
Our challenges will be focused on shifting from one society to all in the UK and becoming a strong body
where we can start to look at the whole world because the Sree Ayyappa community is growing rapidly all
over the world where we can easily unite them.
FINANCIAL REVIEW
The charity's unrestricted reserves as at 31 March 2024 total £915,698 {2023', £854,982) which will be used
for the purposes on which the funds were provided for.
During the year we have received the commitment of £4,544 as Donations from Several Devotees; however,
this amount was still unpaid as at the end of 31/03/2025.
Statement of trustees, responsibilities In relation to the financial statements
The charity trustees are responsible for preparing a trustees, annual report and financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice).
The trustees are responsible for keeping proper accounting records that 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, the applicable Charities (Accounts and Reports) Regulations, and the
provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and
hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the charity's trustees
Nadarajah Sivakumaran
Trustee
09 October 2025
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5ree Ayyappa seva Sangam
Independent Examiners Report
Independent Examiner's Report to the trustees of Sree Ayyappa Seva Sangam
I report to the trustees on my examination of the financial statements of Sree Ayyappa Seva Sangam for the
year ended 31 March 2025.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the financial statements in accordance
with the requirements of the Charities Act 2011 ('the Act'l.
I report in respect of my examination of the charity's financial statements carried out under section 145 of
the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the
Charity Commission under section 145(51{b} of the Act.
Independent examiner's statement
I have completed my examination. I can confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect:
the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and
content of financial statements set out in the Charities {Accounts and Reports) Regulation5 2008 other
than any requirement that the financial 5tatement5 give a 'true and fair, view which is not a matter
considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the financial
Statements to be reached.
Aco Accountants & Tax Consultants Ltd
Ghartsred M8n8g&rF7enl Accounlanls
127 F8n¢ep18cg Road, Illord, Es54x, IG6 2LD
T.. 020B 550 93i191 M.. 0753 5555 001
w,. w4Yw,8G8Mccounwts.co,uK
Mr.P.Valluvar FCCA
Ace Accountants & Tax Consultants Ltd
127 Fencepiece Road
Ilford
Essex
IG6 2LD
09 October 2025
Pxgp 4

ree
yyappa Seva
angam
Statement of Financial Activities
for the year ended 31 March 2025
Unrestricted
funds Total funds Total funds
2025
2025
2024
Notes
Income and endowments
from".
Donations and legacies
Charitable activities
Other trading activities
Other
132,871
57,802
23,895
34,278
132,871
57,802
23,895
34,278
133,181
44,672
33,390
27,622
Total
248,846
248,846
238,865
Expenditure on..
Charitable activities
Other
38,135
149,995
38,135
149,995
28,198
125,463
Total
188,130
188,130
153,661
Net gains on investments
Net income
60,716
60,716
85,204
Transfers between funds
Net income before other
gains/(losse5}
60,716
60,716
85,204
Other gains and losses
Net movement in funds
60,716
60,716
85,204
Reconciliation of funds:
Total funds brought forward
929,750
929,750
844,546
Total funds carried forward
990,466
990,466
929,750
Pacp

Srèé A"yyappa
Balance Sheet
angam
at 31 March 2025
Charity No. 1059478
2025
2024
Fixed assets
Tangible assets
Investments
li
94,076
12 1,194,700
1,288,776
94,716
1,194,700
1,289,416
Current assets
Cash at bank and in hand
92,131
92,131
13,0051
89,126
68,045
68,045
15,1001
62,945
Creditors: Amount falling due within one year
Net current assets
13
Total assets less current liabilities
1,377,902
1,352,361
Creditors: Amounts falling due after more than one year
Net assets excluding pension asset or liability
14
1387,436)
990,466
1422,6111
929,750
Total net assets
990,466
929,750
The funds of the charity
Restricted funds
Unrestricted funds
15
Is
General funds
915,698
854,982
915,698
854,982
Reserves
15
Revaluation reserve
74,768
74,768
74,768
74,768
Total funds
990,466
929,750
Approved by the trustees on 09 Ottober 2025
And signed on their behalf by:
Nad3rajah Siv3kumaran
Trustee
09 October 2025
Page 6

Sree Ayyappa Seva Sangam
Notes to the Accounts
Expenditure
Recognition of
expenditure
Expenditure is recogni5ed on an accruals basis. Expenditure includes any VAT which
cannot be fully recovered, and is reported as part of the expenditure to which it
relates.
Expenditure on
These comprise the costs associated with attracting voluntary income, fundraising
raising funds
trading costs and investment management costs.
Expenditure on
These comprise the costs incurred by the Charity in the delivery of its activities and
charitable activities services in the furtherance of its objects, including the making of grants and
governance costs.
All grant expenditure is accounted for on an actual paid basis plus an accrual for
grants that have been approved by the trustee5 at the end of the year but not yet
paid.
These include those cost5 associated with meeting the constitutional and statutory
requirements of the Charity, including any audit/independent examination fees,
costs linked to the Strategic management of the Charity, together with a share of
other administration costs.
These are support costs not allocated to a particular activity.
Grants payable
Governance costs
Other expenditure
Taxation
The charity is exempt from tax on its charitable activities.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rate5 in order to write off each asset over its estimated
useful life:
Plant and Machinery
Fixtures, fittings and
equipment
5% Reducing balance
5% Reducing balance
Freehold investment property
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet
date and are not depreciated. All gains or1055es are taken to the Statement of Financial Activities as they
arise.
Stocks
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair
value which is the amount the charity would have been willing to pay for the items on the open market.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Sh43nd£aSh￿qUIyalent
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other
short-term highly liquid investment5 With original maturities of three months or less and bank overdrafts.
In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities.
In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are
repayable on demand and form an integral part of the company's cash management.
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Sree Ayyappa Seva Sangam
Notes to the Accounts
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised
where the charity has a present obligation resulting from a past event that will probably result in the
transfer of funds to a third party and the amount due to settle the obligation can be measured or
estimated reliably. Creditors and provisions are normally recognised at their settlement amount after
allowing for any trade discounts due.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Foreign currencies
Monetary assets and liabilities denominated in currencies other than the functional currency of the
charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currencies other than the functional currency of the charity are recorded at the rate of
exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
Leased assets
Where the charity enters into a lease which entails taking substantially all the risks and rewards of
ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified
as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the
inception of the lease or, if lower, at the present value of the minimum lease payments. The
corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation.
Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to
achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are
recognised immediately, unless they are directly attributable to qualifying assets, in which case they are
capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recogni5ed as an expense on a straight-line basis over the lease term.
In the event that lease incentives are received to enter into operating leases, such incentives are
recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental
expense on a straight-line basis.
Pension costs
The charity operates a defined contribution plan for its employees. A defined contribution plan is a
pension plan under which the charity pays fixed contributions into a separate entity. Once the
contributions have been paid the charity has no further payments obligations. The contributions are
recogni5ed as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet.
The assets of the plan are held separately from the charity in independently administered funds.
eceipt-of-donated£oods-fac-ilit4es-an(kseNiC
All donated goods, facilities and services received are recognised within incoming resources and
expenditure at an estimate of the value to the charity.
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ree Ayyappa ¥eva￿angarn
Notes to the Accounts
2 Statement of Financial Activities- prior year
Unrestricted
funds Total funds
2024
2024
Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Other
133,181
44,672
33,390
27,622
133,181
44,672
33,390
27,622
Total
238,865
238,865
Expenditure on:
Charitable activities
28,198
125,463
28,198
125,463
Other
Total
153,661
153,661
Net income
85,204
85,204
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
85,204
85,204
85,204
85,204
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
844,546
844,546
929,750
929,750
3 Income from donations and legacies
Unrestricted
Totsl
Total
2025
2024
Donations
132,871
132,871
132,871
132,871
133,181
133,181
4 Income from charitable artivities
Unrestricted
Total
Total
2025
2024
Pooja Ticket Sales
57,802
57,802
57,802
57,802
44,672
44,672
Pagp 1r)

yyappa Seva Sangam
Notes to the Accounts
5 Income from other trading activities
Unrestricted
Total
Total
2025
2024
Membership- Lifetime
Hall Hire
2,000
8,600
161
2,000
8,600
161
13,001
9,075
4,041
Sundry Sales Income
Membership- Monthly
Subscription
13,134
13,134
7,273
23,895
23,895
33,390
6 Other income
Unrestricted
Total
Total
2025
2024
GiftAid
34,278
34,278
34,278
34,278
27,622
27,622
7 Expendi￿re on charitable activities
Unrestricted
Total
Total
2025
2024
Expenditure on ch(7ritable
activities
Pooja Ticket Sales
Governance costs
38,135
38,135
28,198
38,135
38,135
28,198
8 Other expenditure
Unrestricted
Total
Total
2025
2024
Bank loan and overdraft
interest payable
Employee costs
Motor and travel costs
26,295
26,295
20,636
89,712
266
89,712
266
76,981
44
Premises costs
20,577
20,577
16,094
Amortisation, depreciation,
impairment, profit/loss on
640
640
831
General admin istrative costs
9,562
2,943
149,995
9,562
2,943
149,995
9,857
1,020
125,463
Legal and professional costs
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Sree Ayyappa
angam
Notes to the Accounts
eva
9 Net income before transfers
2025
2024
This is stated after charging:
Depreciation of owned fixed assets
10 Staff costs
640
831
2025
76,071
1.241
77,312
2024
Salaries and wages
Pension costs
67,600
1,208
68,808
No employee received emoluments in excess of £60,000.
11 Tangible fixed assets
Land and
buildings
Plant and
Machinery
Fixtures,
fittings and
equipment
Total
Cost or revaluation
At l April 2024
At 31 March 2025
Depreciation and
impairment
At l April 2024
Depreciation charge for the
year
At 31 March 2025
78,933
78,933
23,451
23,451
3,304
3,304
105,688
105,688
10,359
613
10,972
505
135
640
10,864
748
11,612
Net book values
At 31 March 2025
78,933
78,933
12,587
13,092
2,556
2,691
94,076
94,716
At 31 March 2024
12 Investments
Freehold
Investment
Property
Total
Cost or revaluation
At l April 2024
At 31 March 2025
1,194,700
1,194,7(11
1,194,700
1,194,7(Kl
Net book values
At 31 March 2025
1,194,700
1,194,700
1,194,700
1,194,700
At 31 March 2024

Sree Ayyappa
angam
Notes to the Accounts
eva
13 Creditors:
amounts falling due within one year
2025
2024
Other taxes and social security
Other creditors
Accruals
479
2,754
216
2,526
3,005
2,130
5,100
14 Creditors:
amounts falling due after more than one year
2025
2024
Bank loans and overdrafts
387,436
387,436
422,611
422,611
15 Movement in fund5
Incoming
resources
At31
(including
other
At l April gains/losses
2024
Resources
March
2025
expended
Restricted funds:
Unrestricted funds:
General funds
854,982
248,846
{188,130)
915,698
Revaluation Reserves:
Revaluation fund
74,768
74,768
Total revaluation reserves
74,768
74,768
Total funds
929,750
248,846
1188,130}
990,466
Purposes and restrictions in relation to the funds:
Revaluation reserves
Represent the amount by which investments exceed their historical cost.
16 Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
Fixed assets
15,143
1, 194,700
89,126
78,933
94,076
1,194,700
89,126
Investments
Net current assets
Creditors due in more than one yearand
provisions
1387,4361
{387,4361
911,533
78,933
990,466
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Sree Ayyappa Seva Sangam
Notes to the Accounts
17 Reconciliation of net debt
At31
March
2025
At l April
2024
Cash flows
Cash and cash equivalents
68,045
68,045
24,086
24,086
92,131
92.131
Bank loans
{422,6111
{422,611)
35,175
35,175
(387,436)
(387.436)
Net debt
(354,566)
59,261
(295,305)
18 Commitments
Operating lease commitments
Annual commitments under non-cancellable operating leases are as follows:
2025
Land and
buildings
2025
2024
Land and
buildings
2024
Other
Other
Operating leases with expiry date:
Pension commitments
2025
2024
The pension cost charge to the charity
amounted to:
1,241
1,208
PALYP 14

ree
yyappa Seva
angam
Statement of Cash flows
for the year ended 31 March 2025
2025
2024
Cash flows from operating activities
Net income per Statement of Financial Activities
60,716
85,204
Adjustments for".
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
Decrease in trade and other payables
640
{34,278}
12,0951
831
127,622)
(8,9891
Net cash provided by operating activities
24,983
49,424
Cash flow5 from investing activities
Dividends, interest and rents from investments
34,278
27,622
Net cash from investing activities
34,278
27,622
Cash flows from financing activities
Repayment of borrowings
(35,1751
(40,834)
Net cash used in financing activities
(35,1751
140,834)
Net increase in cash and cash equivalents
24,086
36,212
Cash and cash equivalents at the beginning of the year
68,045
31,833
Cash and cash equivalents at the end of the year
92,131
68,045
Components of cash and cash equivalents
Cash and bank balances
92,131
68,045
92,131
68,045

Sree Ayyappa Seiia Sangam
Detailed Statement of Financial Activities
for the year ended 31 March 2025
Unrestricted
funds
Total funds
Total funds
2025
2025
2024
Income and endowments from:
Donations and legacies
Donations
132,871
132,871
132,871
132,871
133,181
133,181
Charitable activities
Pooja ficket Sales
57,802
57,802
57,802
57,802
44,672
44,672
Other trading activities
Membership- Lifetime
Hall Hire
Sundry Sales Income
Membership - Monthly
Subscription
2,000
8,600
161
2,000
8,600
161
13,001
9,075
4,041
13,134
13,134
7,273
23,895
23,895
33,390
Other
GiftAid
34,278
34,278
34,278
34,278
27,622
27,622
Total income and endowments
248,846
248,846
238,865
Expenditure on:
Charitable activities
Pooja Ticket Sales
38,135
38,135
38,135
38,135
28,198
28,198
Total of expenditure on charitsble
activities
38,135
38.135
28,198
Other expenditure
Bank loan and overdraft interest
payable
26,295
26.295
20,636
26,295
26,295
20,636
Employee costs
Salaries/wages
Pension costs
76,071
1,241
12,400
89,712
76,071
1,241
12,400
89,712
67,600
1,208
8,173
76,981
Tempordry Staff
Motor and travel costs
Travel and 5ub5iStence
266
266
266
266
Premises c05t5
Rates
3,263
6,468
3,263
6,468
3,313
10,855
Light, heat and power

Sree Ayyappa Seva Sangam
Detailed Statement of Financial Activities
Premises cleaning
Other premises costs
2,866
7,980
20,577
2,866
7,980
20,577
1,381
545
16,094
General administrative costs,
including depreciation a nd
amortisation
Depreciation of Plant and
Machinery
Depreciation of Fixtures, fittings
and equipment
Bank charges
Equipment expensed
Equipment leasing and hire
charges
Equipment repairs and
maintenance
General insurances
Postage and couriers
Software, IT support and related
COSt5
Stationery and printing
Sundry expenses
Telephone, fax and broadband
505
505
689
135
135
142
2,278
431
2,278
431
1,759
511
1,366
1,366
530
2,796
2,981
2,981
2,287
107
1,520
1,520
850
216
247
983
983
554
10,202
10,202
10,688
Legal and professional costs
Accountancy and bookkeeping
Other legal and professional
costs
420
420
420
2,523
2,523
600
2,943
2,943
1,020
Totsl of expenditure of other costs
Total expendlture
Net gains on investments
149,995
149,995
125,463
188,130
188,130
153,661
Net income
60,716
60,716
85,204
Net income before other
gains/(10sses)
Other Gains
60,716
60,716
85,204
Net movement in funds
60,716
60,716
85,204
Reconciliation of funds:
Total funds brought forward
929,750
929,750
844,546
Total funds carried forward
990,466
990,466
929,750
Px@p 17