REGISTERED CHARITY NUMBER: 1092252
REPORT OFTHE TRUSTEES AND
UNAUDITED FINANCIAL ￿ATEMElY[s FOR THE YEAR ENDED 31 MAY 2024
FOR
KARPHAHA VIIYAYAGA TRUST
Param & Company Ltd
I st Floor
44- 50 The Broadway
Southall
Middlesex
UBI IQB

KARPHAHA VINA YAGA TRUST
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
Page
Report of the Trnsttts
Independent ExAm•ner's Report
Statement of nnan¢lg1 Aetlvlties
Balanee Sheet
Notej lo the Fln#nci81 Slatemtnls
6 to 11
Det*iled Stwtement ofFlnanclal Actlvilles
12 10 13

KARPHAHA VINA YAGA TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MAY 2024
The Irustees present their TCPOrt with ¢he financial statements of the charity for the year ended 31 May 2024. The t￿￿tee5
have adopted the provisions of Accounting and Reporting by Charitie5". Stalemenl of Recomm¢nded Practice appli¢able to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102) (efFective l January 2019).
RUCTURE, GOVERNANCE AND MANAGEMENr
Governlng doeurnent
The charity 15 controlled by its 8overnin8 docymenL a deed of trus1 and conslitules an unincorpornted charity,
The charity is controlled by its Bovemin8 documenLa deed of trust daled 29th May 2002 and constitules an unincorporated
charity.
OrEalliSational structure
The tru51 is govemed by Board orTn￿(Ce5 who ar¢ responsible for the day to day m8na8ement of the charity.
Risk man4Eement
The trustees have a duty to identify and review the risk5 to which the Charity is exposed and to ensure appropriate controls
are in place to provide reagonable a55urance a8ainst fraud and error.
Objectlves and alms
The chftrfty been formed to promote, advance Hindu religion and worship Vinaya8R.
Volunteen
The charity relies grcally on volunteer5 and community support. The Irustees would like to thank all those volunteers for
their valuable contribulion.
REFERENCE AND ADMI]YISTrATIVE DETAILS
Registered Charity numb¢r
1092252
Prlncipal address
24 Bedford Road
Waltham51ow
Essex
E174PX
Trusttts
Mr M GopalAkrishnan
Dr C P ThiagBrajah
Mrs A Sakthivel
Pase I

RIPORTOVTIIETRiISTUS
FOR THt YtAIiENDID31 MAY J•14
IdP*llr
44. 50Th9fvAkny
Ubi IQ8

INDEPENDENT EXAMINER'S REPORT TO THE TR￿￿EEs OF
KARPHAHA VtNAYAGA TRUST
Inde￿ndent ¢xaminer's report to the tru51ee5 of Karphaha VinAygga Trust
I report to the charity In￿1¢¢5 on my examination of the accounts of Karphaha Vinayaga Tn￿ (the Trust) for the Y￿ ended
31 May 2024.
Responsibilities And bgsis of report
As the charity trustees of the T￿￿ you are responsible for the preparation of the accounts in ￿Cordance with the
requirements of the Charities Act 2011 ('the Aci?.
I report in respect of my examination of the Trust's accounts cRrried out under Section 145 of the Act and in ca￿ing out my
eXami￿tion I have followed all applicable Directions given by the ChRrity Commission under Section 145{5Xb) of the Act.
IDdependent ¢xaminer'J sthtement
Since your charity's Brnss income exceeded £250.000 your exAmincr must be a member ora listed body. I can Confi￿ that I
arn qualified to undertake the examination because l am a mcmber of the Association of Charlcrcd Certified Accountsnts.
which 15 one of the li51ed bodies.
I have completed my examination. I confirm that no malerial matters have come to my attention in connection with the
exominalion 8ivin8 me cause lo believe that in any malerial respecl:
a¢counting records were not kept in respect of the Trust as required by Section 130 of the Acl; or
the accounts do not Accord with those records or
the a¢￿Unts do not comply with the applicabl¢ requirements ¢oneemlng th¢ fom and wntent of accounts set out in
th¢ Charities (Accounts And Rcport5) Rc8ulations 2008 other Ihan any fequirernent that the accounts give a true and
fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examinalion to which attention should be
drawn in this report in order to enable ll proper under5tsnding of the accounts to be reached.
Mr.S PArnma8uru FCCA
Param & Compony Ltd
I st Floor
44 . 50 The Broadway
Southall
Middlesex
UBI IQB
Pa8e 3

KARPHAHA Y￿AYAGA TRUST
STATEMENT OF FINANCIAL A￿1VITIEs
FOR THE YEAR ENDED3I MAY 2024
2024
Unreslrlcted
fuod
2023
To¢AI
lunds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
283.772
396,460
Chorllable activi¢i¢s
Ticket Sales
38,922
32,315
Total
322.694
429.275
EXPENDITURE ON
Raising funds
209,661
183,897
Other
66.889
58.298
Total
276.550
242.195
NET INCOME
46,144
187,080
RECONCILtATION OF FUND5
Total funds brought forlvard
1,200.813
1.013.733
TOTAL FUNDS CARRIED FORWARD
1,246,957
1,200,813
The notes form part oflhe5e financial 5talements
Page 4

KIRPIIAHAVlhAYAGITRUSr
31 MAYtra4
179JqO
.150
413.74J
411J21
Joi.14J
4llJ21
rJ3JJ)
4iJ,>J
10J3,445
11.9Jl}
(2)U32)
lJ54JJ7
13W113
J•
J.7$4JS?
TOTAL ILINDS
1254.J57

KARPHAHA VINAYAGA TRUST
PIOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
ACCOUNTING POLICIES
Bssls of preparlDg the statements
The financial 51atements of the Charity. which is A public bcncfit entity under FRS 102, have been prepared in
accordance with the Charities SORP (FRS 102) 'Accounting and Reportin8 by Charities: Sthtemgnt of
Recommended Prnctice applicable to charities prcporing their accounts in accordance with the Financial Reportin8
Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial ReportinB
Standard 102 'The Financial Reporting Slllndard applicable in the UK 8nd Republic of Irelpnd, and the Charities Act
201 l. The financial statements have been prepared under the historical cost convenlion.
Income
All income is reco8nised in the StAternent of Financial Activities once the charity I￿ entitlement to the fvnd4 it is
probable that the income will be received and the amounl con be measured reliably.
Expenditure
Liabilities are recosnised AS expenditure as soon a5 there 15 a legal or ￿nstruCtive obligation committing the charity
to Ihat expenditure. it is probable that a Iransfer of economic benefits will be required in settlement and the amount
ofthe obligation can be measured reliably. Expenditure is accounted for on an accruals basis and ha5 been classified
under hcadings that aggrcgale all cosl rclated lo the CBte80ry. Where costs cannot bc directly atlribuled lo particular
headings they have been alloc8ied to Activities on A basis consistent with the use ofresources.
Tangibk fixed assets
Depreciation is provided at ihe following annual rntes in order to wrile off each a55et over ils e5timaled ￿eful life.
Fixtures and fittings
Computer equipment
150h on cosl
150h on cost
Tixation
The charity 15 exempt from lax on its charitable activities.
Fund accounllog
Unrestricted fund5 can be used in accordance with the charltable objectives at the diKrelion of the truslee5.
Restricled ￿ndS can only be ￿ed for particular restrithd purposes within the objecls of the charity. Restrictions
ise when specified by the donor or when funds are raised for parti¢ular restricted purposes.
Further explanation of the nature and purpose of each fimd is included in the notes to the financial smements.
Page 6
continued...

KARPHAHA VINAYAGA TRUST
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED31 MAY2024
RAISING FUNDS
RAlslng donation5 and legacies
2024
2023
Support a)sts
51,512
170,557
Investment management eosts
2024
2023
Support costs
2,064
1,400
A8gre8ate llmounts
209,661
183,897
TRU￿EE5, REMUNERATION AND BENEFITS
There were no tn￿lee5, rernuneTalion or other benefits for the year ended 31 May 2024 nor for the year ended
31 Mlly 2023.
Trustees, expenses
There were no tnL8lees' expense5 paid for the yeDr ended 31 May 2024 nor for the year ended 31 May 2023.
COMPARATIVES FOR THE STATEMEIYT OF FI]YANCIAL AcfiviTIES
u￿r￿*n¢ttd
rund
IIYCOME AND ENDOWMENTS FROM
Donations and leBA¢ies
396,460
Chgrl¢able Aellvltles
Ticket Sales
32.815
Totgl
429.275
EXPENDITURE ON
R&isin8 funds
183,897
58,298
Total
242.195
NET INCOME
187,080
RECONCILIATION OF FUNDS
Total fvnds brou8ht forward
1,013,733
Pa8e 7
continued...

KARPHAHA VtNAYAGA TRUST
NOTES TO THE FINANCIAL sfATEMENTS - contlDued
FOR THE YEAR ENDED 31 MAY 2024
COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES- ¢ontlnued
Unrestricted
fund
TOTAL FUNDS CARRIED FORWARD
1,200,813
TANGIBLE FIXED AS5E75
ixtures
and
riltlny
Freehold
property
Computer
equipment
machln¢ry
Totals
COST
At l June 2023
Addition5
Rcclassification
932,558
31.875
3,600
3,500
18,356
5.974
960,488
35,375
(5.196)
(5.196)
Al 31 May 2024
964,433
7,100
13.160
5,974
990,667
DEPRECIATION
Al l June 2023
Char8e for year
RecI￿lficatIOnlIran9fer
540
1.065
8,214
1,974
(5,196)
3.584
12J38
3,935
(5,196)
At 31 May 2024
1.605
4,992
4,480
11,077
NET BOOK VALUE
At 31 May 2024
964,433
5,495
8,168
1,494
979,590
At 31 May 2023
932,558
3,060
10,142
2,390
948,150
CREDITORS: AMOUNTS FALLtNC DUE WITHIN ONE YEAR
2024
2023
Other creditor5
14,445
3,233
Page 8
continued...

KARPHAHA VINA YAGA TRUST
NOTES TO THE FINANCIAL STATEMENTS- eontlnued
FOR THE YEAR ENDED 31 MAY 2024
CREDITORS: AMOUNTS FALLtNG DUE AFfER MORE THAN ONE YEAR
2024
2023
Bank loans (see note 8)
211,931
232,632
LOANS
An analysis of the maturity of loAns is 8iven below:
2024
2023
Amounts falling due between hvo and five years:
Bank loan5- 2-5 years
211,931
232.632
MOVEMEiYf IN FUNDS
Net
movement
In funds
At
31.&24
At 1.6.23
Unrestricted funds
Genernl fund
1,200,813
46,144
1,246,957
TOTAL FUNDS
1,200,813
46,144
1,246,957
Net movement in ￿nds, included in the above are as follows..
Incomlng
resources
Resources
expended
Movement
in funds
Unrestrieled funds
Gen￿1 fund
322,694
(276,550)
46,144
TOTAL FUNDS
322,694
(276.550)
46.144
Compar4¢iv¢s for movement in funds
Net
movement
In fumdj
At
31.5.23
At 1.6.22
Unrostricted funds
General fund
1.013.733
187,080
1.200,813
TOTAL FUY4DS
1.013,733
187,080
1,200,813
Page 9
continued...

KARPHAHA VINAYAGA TRUST
NOTES TO THE FINANCIAL STATEMEIYTS- ¢onllnued
FOR THE YEAR ENDED 31 MAY 2024
MOVEMENT IN FUNDS- eondnued
Comparalive net movement in funds, included in the above are as follows:
IneominE
resourtEs
ReJour¢cs
ex￿￿￿ed
Movement
in funds
Unrestrlcled funds
Gcnernl fund
429,275
(242,195)
187.080
TOTAL FUNDS
429,275
(242,195)
187,080
A Cu￿¢ThI year 12 month5 and prior year12 months combined position is ￿ follows:
Net
mov¢menl
In funds
At
31.5.24
At 1.6.22
Unrestricled funds
General fund
1,013,733
233,224
1246.957
TOTAL FUNDS
1.013,733
233,224
1,246,957
A curreni year 12 monihs and prior year 12 monlhs combincd net movement in fimds, included in the above Are as
follows:
Incomin8
reiour
Rfsoiirttj
expended
Movement
In funds
Unreslrleted fvnds
General fund
751,969
{518.745)
233,224
TOTAL FUNDS
751,969
(518,745)
233,224
Page 10
ontinued...

KARPHAHA VINAYAGA TRUST
NOTES TO THE FINANCIAL STATEMENTS- eontinued
FOR THE YEAR ENDED 31 MAY 2024
io.
RELATED PARTY DISCLOSURES
There were no rela¢ed party trDn54Ctions for the year ended 31 May 2024.
Pa8ell

KARPHAHA VINAYAGA TRLIST
DETAILED STATEMENT OF FIiYANCIAL A￿1VITIEs
FOR THE YEAR ENDED31 MAY 2024
2024
2023
INCOME AND ENIK)WME￿S
Donatlons gnd legacles
Donation5
HMRC Receipi
283,772
283,972
112,488
283,772
396.460
Charltable aetlvlllej
Ticket £ I
Athmashanthi £ 5
Oil Lamp £ I
30.430
2,785
5,707
25.440
2.255
5.120
38,922
32,815
TotAI Incomlng re50urceJ
322,694
429.275
EXPENDITURE
Oth¢r ¢rAdlng a¢tivltles
Purchases
Mort8&8e
13,580
18.011
11,940
31,591
11.940
Other
Flower
Fwits and Vegelables
Food and Grocery
PIAnt and machinery
Depn of fixtures & fittings
Depn of computer equipmenl
13,449
16.234
33,271
1,065
1,974
896
12,796
12,452
30.614
540
896
66,889
58,298
Support costs
Management
Wages
91,047
6,156
1,790
13.082
6.649
2.141
22,236
143.101
71,490
5,573
1,980
18J68
6.186
2.188
28,692
134.477
Insurance
Lisht and heat
Telephone
Postage and slationery
Sundrie5
Carried forward
This page does not fomi part ofthe statutory financial statements
Page 12

KARPHAHA VINAYAGA TRUST
DETAILED STATEMEwf OF FIIYANCIAL AcfiviTILS
FOR THE YEAR ENDED 31 MA Y 2024
2024
2023
Man#gement
Brought for4wd
Event expense
Cleaning
Subscription
repair5 and renewals
143,101
6.164
7.393
2,538
15,562
134,477
6,784
4,714
,778
18.684
174.758
166.437
Finance
Bank charges
Credil card char8es
653
1.856
729
1,965
2,509
2,694
Other
Motor Expense
803
2,826
Total resources expended
276,550
242,195
Nel Income
46,144
187,080
This page does not forni part of the ststutory financial statements
Page 13