||||Pages| |---|---|---|---| |Trustees'
Annual
Report|||2to 3| |Independent
Examiner's|Report||| |Statement ofFinancial Activities|||| |Balance Sheet|||| |Notes to the Accounts|||7to 12| |Detailed Statement
of Financial||Activities|13to 14| ## ## ## ## ## ## ## ## |||||Unrestricte||| |---|---|---|---|---|---|---| |||||d funds|Totalfunds|Total funds| |||||2021|2021|2020| ||||Notes|||E| |Income and|endowments|||||| |from:||||||| |Donations|and legacies|||74,993|74,993|88,080| |Other||||10,200|10,200|11,030| |Total||||85,193|85,193|99,110| |Expenditure|on:|||||| |Charitable|activities|||7,302|7,302|13,961| |Other||||17,363|17,363|20,064| |Total||||24,665|24,665|34,025| |Net gains on|investments|||||| |Net income||||60,528|60,528|65,085| |Transfers between||funds||||| |Net income before||other||||| |gains/(losses)||||60,528|60,528|65,085| |Other gains and losses||||||| |Net movement
in funds||||60,528|60,528|65,085| |Reconciliation|offunds:|||||| |Total funds brought||forward||297,223|297,223|232,138| |Total funds carried||forward||357,751|357,751|297,223| ## |NEPALI TEMPLE CUM-COMMUNITY
CENTRE LONDON
UK
Balance Sheet
at 1January 2021|NEPALI TEMPLE CUM-COMMUNITY
CENTRE LONDON
UK
Balance Sheet
at 1January 2021|||| |---|---|---|---|---| |Charity No. 1119517|||2021|2020| ||||E|E| |Fixed assets||||| |Tangible assets||9|346,332|312,957| ||||346,332|312,957| |Current assets||||| |Debtors||10|22,505|22,505| |Cash at bank and|in hand||43,018|17,814| ||||65,523|40,319| |Net current assets|||65,523|40,319| |Total assets less current liabilities|||411,855|353,276| |Creditors: Amounts|falling due after more than one year|11|(54,104)|(56,053)| |Net assets excluding|pension asset or liability||357,751|297,223| |Total net assets|||357,751|297,223| |The funds ofthe charity||||| |Restricted funds||12||| |Unrestricted
funds||12||| |General funds|||357,751|297,223| ||||357,751|297,223| |Reserves||12||| |Total funds|||357,751|297,223| ## ## ## ## |Change
in|basis of|accounting orto previous
accounts|||||||| |---|---|---|---|---|---|---|---|---|---| |There has|been no|change to the accounting
policies (valuation
rules and method ofaccounting)||||||since|| |last year and no changes have been made to accounts for previous years.|||||||||| |Fund accounting|||||||||| |Unrestricted
funds||These are available for use at the discretion ofthe trustees
in furtherance|||||ofthe||| |||general objects ofthe charity.|||||||| |Designated|funds|These are unrestricted
funds earmarked
by the trustees|for particular||purposes.||||| |Revaluation|funds|These are unrestricted
funds which include a revaluation||reserve representing|||||the| |||restatement
ofinvestment
assets at their market values.|||||||| |Restricted|funds|These are available for use subject to restrictions
imposed||by the donor||or||through|| |||terms ofan appeal.|||||||| |Income|||||||||| |Recognition|of|Income
is included
in the Statement of Financial Activities||(SoFA) when||the||charity|| |income||becomes entitled to, and virtually
certain to receive, the|income and the amount||||||| |||ofthe income can be measured
with sufficient
reliability.|||||||| |Income with related||Where income has related expenditure
the income and|related expenditure|||||is|| |expenditure||reported
gross in the SoFA.|||||||| |Donations|and|Voluntary
income received
by way ofgrants, donations
and gifts is included||||||in|the| |legacies||the SoFA when receivable
and
only when the Charity has||unconditional|||||| |||entitlement
to the income.|||||||| |Tax reclaims on||Income from tax reclaims
is included
in the SoFA at the same time as the|||||||| |donations
and gifts||gift/donation
to which it relates.|||||||| |Donated services||These are only included
in income (with an equivalent
amount
in expenditure)|||||||| |and facilities||where the benefit to the Charity
is reasonably
quantifiable,||measurable||and|||| |||material.|||||||| |Volunteer
help||The value ofany volunteer
help received
is not included|in|the accounts.|||||| |Investment|income|This is included
in the accounts when receivable.|||||||| |Gains/(losses)
on||This includes
any gain or loss resulting
from revaluing
investments
to market||||||value|| |revaluation|offixed|at the end ofthe year.|||||||| |assets|||||||||| |Gains/(losses)
on||This includes
any gain or loss on the sale of investments.|||||||| |investment|assets||||||||| ## |Expenditure||||| |---|---|---|---|---| |Recognition|of|Expenditure
is recognised
on an accruals||basis. Expenditure
includes any VAT| |expenditure||which cannot be fully recovered,
and|is reported
as part ofthe 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 ofgrants and| |||governance
costs.||| |Grants payable||All grant expenditure
is accounted for on||an actual paid basis plus an accrual for| |||grants that have been approved
by the trustees at the end ofthe year but not yet||| |||paid.||| |Governance|costs|These include those costs associated|with|meeting the constitutional
and statutory| |||requirements
ofthe Charity,
including|any audit/independent
examination
fees,|| |||costs linked to the strategic management||ofthe Charity, together
with a share of| |||other administration
costs.||| |Other expenditure||These are support costs not allocated|to a particular
activity.|| ## ## ## ## ## ## ## ## ## ## ## ## ## ||Unrestricted|Total|Total| |---|---|---|---| |||2021|2020| |Donations|74,993|74,993|88,080| ||74,993|74993|88080| ## ## |3|Other income|||||||| |---|---|---|---|---|---|---|---|---| |||||||Unrestricted|Total|Total| ||||||||2021|2020| ||Other Income|||||10,200|10,200|11,030| |||||||10,200|10,200|11,030| |4|Expenditure
on charitable|||activities||||| |||||||Unrestricted|Total|Total| ||||||||2021|2020| ||Expenditure
on charitable|||activities||||| ||Wages for charitable|contributors||||||4,214| ||Venue Booking and supplies|||||||579| ||Event Expenses|||||7,302|7,302|9,168| ||Governance costs|||||||| |||||||7,302|7,302|13,961| |5|Other expenditure|||||||| |||||||Unrestricted|Total|Total| ||||||||2021|2020| ||Bank loan and overdraft||interest|||||| ||payable|||||2,207|2,207|4,563| ||Employee costs|||||7,450|7,450|4,280| ||Premises costs|||||5,784|5,784|5,999| ||General administrative||costs|||1,882|1,882|1,107| ||Legal and professional|costs||||40|40|4,115| |||||||17,363|17,363|20,064| |6|Staff costs|||||2021||2020| ||Salaries and wages|||||7,450||4,280| |||||||7,450||4,280| ||No employee
received|emoluments|||in excess ofE60,000.|||| ||Cost or revaluation||||| |---|---|---|---|---|---| ||At 2January 2020|||312,957|312,957| ||Additions|||33,375|33,375| ||At 1January 2021|||346,332|346,332| ||Net book values||||| ||At 1January 2021|||346,332|346,332| ||At 1January 2020|||312,957|312,957| |10|Debtors||||| ||||2021||2020| ||||E||E| ||Other debtors||22,505||22,505| ||||22,505||22,505| |11|Creditors:||||| ||amounts
falling due after more than one year||||| ||||2021||2020| ||||E||E| ||Bank loans and overdrafts||54,104||56,053| ||||54,104||56,053| |12|Movement
in funds||||| ||||Incoming||| ||||resources||| ||||||At 1| |||At 2
January|(including
other
gains/losses|Resources
expended|January
2021| |||2020|)||| ||||E||| ||Restricted funds:||||| ||Unrestricted
funds:||||| ||General funds|297,223|85,193|(24,665)|357,751| ||Revaluation
Reserves:||||| ||Total funds|297,223|85,193|(24,665)|357,751| |13|Analysis ofnet assets between funds||||| |||||Unrestricte|| ||||||Total| |||||d funds|| |||||E|E| ||Fixed assets|||346,332|346,332| ||Net current assets|||65,523|65,523| ||Creditors due in more than one year and||||| ||provisions|||(54,104)|(54,104)| |||||357,751|357,751| ## |ALI TEMPLE CUM-COMMUNITY
CENTRE LO
s to the Accounts
Reconciliation ofnet debt|NDON
UK||| |---|---|---|---| ||||At 1| ||At 2January||January| ||2020|Cash flows|2021| ||E|E|E| |Cash and cash equivalents|17,814|25,204|43,018| ||17,814|25,204|43,018| |Bank loans|(56,053)|1,949|(54,104)| ||(56,053)|1,949|(54,104)| |Net debt|(38,239)|27,153|(11,086)| ## ## |for the year ended 1|J|anua|ry 2021|||| |---|---|---|---|---|---|---| |||||Unrestricted||| |||||funds|Total funds|Total funds| |||||2021|2021|2020| |||||E|E|E| |Income and endowments|||from:|||| |Donations
and legacies||||||| |Donations||||74,993|74,993|88,080| |||||74,993|74,993|88,080| |Other||||||| |Otherincome||||10,200|10,200|11,030| |||||10,200|10,200|11,030| |Total income and endowments||||85,193|85,193|99,110| |Expenditure
on:||||||| |Charitable
activities||||||| |Wages for charitable||contributors||||4,214| |Venue booking and supplies||||||579| |Event expenses||||7,302|7,302|9,168| |||||7,302|7,302|13,961| |Total ofexpenditure
activities|on charitable|||7,302|7,302|13,961| |Other expenditure||||||| |Bank loan and overdraft|||interest|||| |payable||||2,207|2,207|4,563| |||||2,207|2,207|4,563| |Employee costs||||||| |Salaries/wages||||7,450|7,450|4,280| |||||7,450|7,450|4,280| |Premises costs||||||| |Rates||||||2,090| |Light, heat and power||||838|838|359| |Premises
repairs and||||||| |maintenance||||4,946|4,946|3,550| |||||5,784|5,784|5,999| |General administrative||costs,||||| |including
depreciation||and||||| |amortisation||||||| |Bank charges||||||217| |General
insurances||||1,166|1,166|705| |Stationery
and printing||||716|716|185| |||||1,882|1,882|1,107| |Legal and professional||costs||||| |Other legal and professional||||||| |costs||||40|40|4,115| |||||40|40|4,115| ## |NEPALI TEMPLE CU
Detailed Statement|M-COMMUNITY
CENTRE LONDON
of Financial Activities|UK||| |---|---|---|---|---| |Total ofexpenditure|ofother costs|17,363|17,363|20,064| |Total expenditure||24,665|24,665|34,025| |Net gains on investments||||| |Net income||60,528|60,528|65,085| |Net income before|other|||| |gains/(losses)||60,528|60,528|65,085| |Other Gains||||| |Net movement
in funds||60,528|60528|65085| |Reconciliation
offunds:||||| |Total funds brought|forward|297,223|297,223|232,138| |Total funds carried|forward|357,751|357,751|297,223|