## |||Pages| |---|---|---| |Trustees'
Annual
Report||2 to 3| |Independent
Examiner's|Report|| |Statement
of Financial Activities||| |Balance Sheet||| |Statement of Cash flows||| |Notes to the Accounts||7to 13| |Detailed Statement
of Financial Activities||15to 16| ## ## ## ## ## ## ## ## ## |forthe year|ended|1January|2022|||| |---|---|---|---|---|---|---| |||||Unrestricted||| |||||funds|Total funds|Total funds| |||||2022|2022|2021| ||||Notes|E|E|E| |Income and|endowments|||||| |from:||||||| |Donations|and legacies|||141,115|141,115|74,993| |Other||||3,250|3,250|10,200| |Total||||144,365|144,365|85,193| |Expenditure|on:|||||| |Charitable|activities|||3,270|3,270|7,302| |Other||||24,730|24,730|17,363| |Total||||28,000|28,000|24,665| |Net gains on|investments|||||| |Net income||||116,365|116,365|60,528| |Transfers between||funds||||| |Net income
gains/(losses)|before|other||116,365|116,365|60,528| |Other gains|and losses|||||| |Net movement
in funds||||116,365|116,365|60,528| |Reconciliation
offunds:||||||| |Total funds brought||forward||357,751|357,751|297,223| |Total funds carried||forward||474,116|474,116|357,751| ## ## |NEPALI TEMPLE CUM-COMMUNITY
CENTRE LONDON
UK
Balance Sheet
at 1fanuary 2022|NEPALI TEMPLE CUM-COMMUNITY
CENTRE LONDON
UK
Balance Sheet
at 1fanuary 2022|||| |---|---|---|---|---| |Charity No. 1119517|||2022|2021| ||||E|E| |Fixed assets||||| |Tangible assets||10|349,746|346,332| ||||349,746|346,332| |Current assets||||| |Debtors||11|22,505|22,505| |Cash at bank and|in hand||101,865|43,018| ||||124,370|65,523| |Net current assets|||124,370|65,523| |Total assets less current liabilities|||474,116|411,855| |Creditors: Amounts|falling due after more than one year|12||(54,104)| |Net assets excluding|pension asset or liability||474,116|357,751| |Total net assets|||474,116|357,751| |The funds ofthe charity||||| |Restricted funds||13||| |Unrestricted
funds||13||| |General funds|||474,116|357,751| ||||474,116|357,751| |Reserves||13||| |Total funds|||474,116|357,751| ## ## ## ## |Fund accoun|Fund accoun|ting||||||| |---|---|---|---|---|---|---|---|---| |Unrestricted||funds|These are available for use at the discretion ofthe trustees||in furtherance||of|the| ||||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
of investment
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 of|||||| ||||the 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 of any 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||||||| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |2|Statemen|t|of Financial|Activities
- prior year|||| |---|---|---|---|---|---|---|---| |||||||Unrestricted|| |||||||funds|Total funds| |||||||2021|2021| |Income and endowments||||from:|||| ||Donations||and legacies|||74,993|74,993| ||Other|||||10,200|10,200| |Total||||||85,193|85,193| |Expenditure||on:|||||| ||Charitable||activities|||7,302|7,302| ||Other|||||17,363|17363| |Total||||||24,665|24,665| |Net|income|||||60,528|60,528| |Net income before other
gains/(losses)||||||60,528|60,528| |Other gains and losses:|||||||| |Net|movement||in funds|||60,528|60,528| |Reconciliation|||offunds:||||| |Total funds brought forward||||||297,223|297,223| |Total funds carried forward||||||357,751|357,751| |3|Income from donations|||and legacies|||| ||||||Unrestricted|Total|Total| |||||||2022|2021| ||Donations||received||141,115|141,115|74,993| ||||||141,115|141,115|74,993| |4|Other income||||||| ||||||Unrestricted|Total|Total| |||||||2022|2021| ||Rental Income||||3,250|3,250|10,200| ||||||3,250|3,250|10,200| ## |||||Unrestricted|Total|Total| |---|---|---|---|---|---|---| ||||||2022|2021| ||Expenditure
on charitable|||||| ||activities|||||| ||Charitable
contributions|||3,270|3,270|| ||Charitable
contributions|||||7,302| ||Governance
costs|||||| |||||3,270|3,270|7,302| |6|Other expenditure|||||| |||||Unrestricted|Total|Total| ||||||2022|2021| ||Bank loan and overdraft|||||| ||interest payable|||||2,207| ||Other interest payable|||1,629|1,629|| ||Employee costs|||6,750|6,750|7,450| ||Motor and travel costs|||214|214|| ||Premises costs|||12,087|12,087|5,784| ||General administrative|costs||4,050|4,050|1,882| ||Legal and professional|costs||||40| |||||24,730|24,730|17,363| |7|Staff costs|||||| |||||2022||2021| ||Salaries and wages|||6,750||7,450| |||||6,750||7,450| ||No employee
received|emoluments|in excess of E60,000.|||| ## |10|Tangible fix|ed assets|||||| |---|---|---|---|---|---|---|---| |||||||E|E| ||Cost or revaluation||||||| ||At 2January|2021||||346,332|346,332| ||Additions|||||3,414|3,414| ||At 1January|2022||||349,746|349,746| ||Net book values||||||| ||At 1January|2022||||349,746|349,746| ||At 1January|2021||||346,332|346,332| |11|Debtors||||||| ||||||2022||2021| ||||||f||E| ||Other debtors||||22,505||22,505| ||||||22,505||22,505| |12|Creditors:||||||| ||amounts
falling due after more||than one year||||| ||||||2022||2021| ||||||E||E| ||Bank loans|and overdrafts|||||54,104| ||||||||54,104| |13|Movement|in funds|||||| ||||||Incoming||| ||||||resources||At 1| |||||||Resources|| |||||At 2
January|(including
other|expended|January
2022| |||||2021|gains/losses)||| ||||||E||| ||Restricted funds:||||||| ||Unrestricted|funds:|||||| ||General funds|||357,751|144,365|(28,000)|474,116| ||Totalfunds|||357,751|144,365|(28,000)|474,116| |14|Analysis of|net assets between|funds||||| |||||||Unrestricted|| ||||||||Total| |||||||funds|| |||||||E|E| ||Fixed assets|||||349,746|349,746| ||Net current|assets||||124,370|124,370| |||||||474,116|474,116| ## ||||At 1| |---|---|---|---| ||At 2January||January| ||2021|Cash flows|2022| ||E|E|E| |Cash and cash equivalents|43,018|58,847|101,865| ||43,018|58,847|101,865| |Bank loans|(54,104)|54,104|| ||(54,104)|54,104|| |Net debt|(11,086)|112,951|101,865| ## ||||2022|2021| |---|---|---|---|---| ||||E|E| |Cash flows from operating|activities|||| |Net income per Statement|of Financial Activities||116,365|60,528| |Adjustments
for:||||| |Dividends,
interest
and|rents from investments||(3,250)|(10,200)| |Net cash provided
by operating
activities|||113,115|50,328| |Cash flows from investing|activities|||| |Payments
for property,|plant and equipment||(3,414)|(33,375)| |Dividends,
interest
and|rents from investments||3,250|10,200| |Net cash used in investing|activities||(164)|(23,175)| |Cash flows from financing|activities|||| |Repayment
of borrowings|||(54,104)|(1,949)| |Net cash used in financing|activities||(54,104)|(1,949)| |Net increase
in cash and cash equivalents|||58,847|25,204| |Cash and cash equivalents|at the beginning|ofthe year|43,018|17,814| |Cash and cash equivalents|at the end ofthe|year|101,865|43,018| |Components
ofcash and cash equivalents||||| |Cash and bank balances|||101,865|43,018| ||||101,865|43,018| ## ## |||||Unrestricted||| |---|---|---|---|---|---|---| |||||funds|Total funds|Total funds| |||||2022|2022|2021| |Income and endowments|||from:|||| |Donations
and legacies||||141,115|141,115|74,993| |||||141,115|141,115|74,993| |Other||||3,250|3,250|10,200| |||||3,250|3,250|10,200| |Total income and endowments||||144,365|144,365|85,193| |Expenditure
on:||||||| |Charitable
Activities||||3,270|3,270|| |Charitable
Donations||||||7,302| |||||3,270|3,270|7,302| |Total ofexpenditure
activities|on|charitable||3,270|3,270|7,302| |Other expenditure||||||| |Bank loan and overdraft|||interest|||| |payable||||||2,207| |Other interest
payable||||1,629|1,629|| |||||1,629|1,629|2,207| |Employee costs||||||| |Salaries/wages||||6,750|6,750|7,450| |||||6,750|6,750|7,450| |Motor and travel costs||||||| |Travel and subsistence||||214|214|| |||||214|214|| |Premises costs||||||| |Rates||||4,682|4,682|| |Light, heat and power||||4,625|4,625|838| |Premises
repairs and
maintenance||||2,780|2,780|4,946| |||||12,087|12,087|5,784| |General administrative||costs,||||| |including
depreciation||and||||| |amortisation||||||| |General insurances||||||1,166| |Stationery
and printing||||2,863|2,863|716| |Subscriptions||||944|944|| |Telephone,
fax and|broadband|||243|243|| |||||4,050|4,050|1,882| ## |Legal and professional|Legal and professional|costs|||| |---|---|---|---|---|---| |Other legal and professional|||||40| |costs|||||| ||||||40| |Total ofexpenditure|of|other costs|24,730|24,730|17,363| |Total expenditure|||28,000|28,000|24,665| |Net gains on investments|||||| |Net income|||116,365|116,365|60,528| |Net income before
gains/(losses)|other||116,365|116,365|60,528| |Other Gains|||||| |Net movement
in funds|||116,365|116,365|60,528| |Reconciliation
offunds:|||||| |Total funds brought|forward||357,751|357,751|297,223| |Total funds carried|forward||474,116|474,116|357,751|