NEPAU TEMPLE CUM-COMMUNITY CENTRE LONDON UK
Charlty No. 1119517
Trustees, Report and Unaudlted Attounts
01 January 2025

NEPALI TEMPLE CUM-COMMUNITY CENTrE LONDON UK
Contents
Pages
Trustees, Annual Report
Independent Examiner's Report
Statement of Flnanclal Activitles
2to3
Balance Sheet
Statement of Cash flows
7t012
Notes to the Accounts
13
Detalled Statement of Flnanclal Artivitles
14tolS
Page I

NEPAU TEMPiECUM<OMMUNITY CENTRE LONDON UK
Trustees Annual Report
The trustees present thelr report with the unaudited financial statements of the charlty for thè year ended I
January 2025.
REFERENCE AND ADMINISTRATIVE DEfAIL5
tharlty No. 1119517
Prlnclpal Offlce
Head Keepers Lodge
Swlngate Lane
London
SE18 2DA
Trustees
The followin8 trustees served durin8 the year:
A. Acharya
B. Aryal
G. Aryal
P. Bhandarl
Y. 8handari
T. Bhattaral
A. Dhital
A. Gautam
S. Girl
A.8. Gurung
M.R. Kandel
N. Kandel
R. Kandel
A.C, Nyaupane
D. Pandey
S. Paudel
K. Shahi
H. 5harma
F. Thapa
Accountants
Asmita & Associates Ltd
114-116 Plumstead Hlgh St
Plumstead
London
SE18 ISJ
Page 2

NEPALI TEMPLE CUM4OMMUNITY CENTRE LONDON UK
Trustees Annual Report
OBJEcfivES AND AcfiviTIES
The Nepall Temple Cum-community Centre London UK was established on 06 Jun 2007 with following
objectives: To advance the Hindu and Buddhlst reli8lon by conductlng rellglous dlscourse, cultural classes,
facllltatlng medlatlon, celebratlng Hlndu and Buddhlst religious festivals and providln8 rell8lous classes and
facilitie5 for marriage and other religious rituals and ceremonies To establlsh and run a temple
cum-communlty centre In furtherance of the above object.
Charity provided facilities to worshlp Hlndu and Buddhlst god on Its own premises throu8hout the year. It
helps to provlde facillties for marriage and other religious rltua15 and ceremonies to Hlndu and Buddhlst
communlty vla It5 own premises.
Statement of trustees, responslbllltle$ In relatlon to the flnanclal statements
The charity trustee5 are responsible for preparing a trustees, annual report and flnanclal ststements In
accordance wlth appllcable law and Unlted Kingdom Accountin8 Standards (United Kingdom Generally
Attepted Accountin8 Practice).
The trustees are responslble for keeplng proper accountlng records that dlsclose wlth reasonable accuracy at
any time the financlal posltlon of the charlty and to enable them to ensure that the financlal statements
comply with the Charltles Act 2011, the applicable Charities (Accounts and Reports) Regulatlons, and the
provi5ion5 of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charlty and
hence taking reasonable steps for the prevention and detection of fraud and other Irre8ularlties.
Signed on behalf of the charlty's trustees
G. Aryal
Trustee
20 October 2025
Page 3

NEPALI TEMPLE CUM-COMMUNITY CENTRE LONDON UK
Independent Eximlners Report
Independent Exam5ner's Report to the trustees of NEPALI TEMPLE CUM-COMMUNITY CENTRE LONDON UK
I report to the trustees on my examinatlon of the flnancial statements of NEPAU TEMPLE CUM-COMMUNITY
CENTRE LONDON UK for the year ended l January 2025.
Responslbllltle5 and basls of report
As the charity's trustees you are responsible for the preparation of the financlal statements In accordance
with the requirements of the Charitie5 Act 2011 {'the Act,).
I report In respect of my examlnation of the ¢harity'S financial statements carrled out under sectlon 145 of
the 2011 Art and in carrying out my examlnation I have followed all the applicable Directions given by the
Charlty Commlsslon under sectlon 145{5)(b) of the Act.
Independent examlner's statement
I have completed my examlnatlon. I can confirm that no material matters have come to my attentlon In
connection with the examination giving me cause to belleve that In any material respect:
the accountlng records were not kept In respect of the charity as requlred by sectlon 130 of the Act. or
the financial statements do not accord wlth those records,. or
the flnanclal statements do not comply with the applicable requirements concernlng the form and
ontent of financial 5tatementS Set out in the CharStles (Accounts and Reports) Regulatlons 2008 other
than any requlrement that the flnanclal statements give a'true and falr. vlew whlch Is not a matter
consldered as part of an Independent examlnatlon.
I have no concerns and have come acr055 no other matters In connectlon wlth the examlnatlon to whlch
attention should be drawn In thls report In order to enable a proper understandlng of the flnancSal
statements to be reached.
LN Pandey FCA, M.Sc.
Asmita & Assoclate5 Ltd
114-116 Plumstead High St
Plumstead
London
SE18 ISJ
20 Ortober 2025
Page 4

NEPALI TEMPLE CUM<OMMUNITY CENTRE LONOON UK
Statement of Financial Activities
for the year ended l January 2025
Unrestrlcted
funds Total fvnds Total funds
2025
2025
2024
Notes
Income and endowments
from:
Donation5 and legacie5
Other
80,255
27,200
80,255
27,200
101,708
19,700
Total
107,455
107,455
121.408
Expendlture on:
Charltable actlvltles
Other
10,918
74,021
10,918
74,021
21,977
75,018
Total
84,939
84,939
96,995
Net gains on investments
Net Incom•
22,516
22,516
24,413
Transfers between funds
Net Income before other
8aln51{1055es)
22,516
22,516
24,413
Othergaln5 and1055e5
Net movement In lunds
22,516
22,516
24,413
Reconclllatlon of funds:
Total funds brought forward
480.788
480,788
456,375
Total funds ¢arrl¢d forward
503,304
503,304
480,788
Page 5

NEPALI TEMPLE CUM-COMMUNITY CENTRE LONDON UK
Balance Sheet
at l January 2025
Charlty No. 1119517
2025
2024
Flxed assets
Tanglble assets
763,913
763,913
763.913
763,913
Current assets
Debtors
Cash at bank and in hand
li
22,505
30,118
52,623
(1,500>
51,123
815,036
56.499
56,499
Credltors: Amount falllng due wlthln one year
Net current assets
12
56,499
Total assets less current Ilabllltles
820,412
(317,108)
503,304
Credltors: Amounts fallin8 due after more than one year
Net assets excludlng penslon a>set or Ilablllty
1334.248)
480,788
Total net issets
503,304
480,788
The funds of the charlty
Restrlcted funds
Unr•strlrted fund$
General funds
14
14
503,304
480,788
503,304
480.788
Reserves
14
Total fund$
503,304
480,788
Approved by the trustees on 20 October 2025
And slgned on thelr behalf bv:
G. Aryal
Trustee
20 October 2025
Page 6

NEPALI TEMPLE CUM<OMMUNITY CENTRE LONDON UK
Notes to the Accounts
forthe year ended l January 2025
l Accountlng pollcles
Basls of preparatlon
The financial Statements have been prepared In accordance with Statement of Recommended Practice:
Accountln8 and Reportlng by Charities preparing their accounts In accordance with the Financlal
Reporting Standard applicable in the UK and Republlc If Ireland (FRS 1021 issued on 16July 2014 and the
Financial Reportlng Standard appllcable in the Unlted Klngdom and Republlc of Ireland {FRS 102) and the
Charities Act 2011.
Change In basls of accountlng or to prevlous a¢¢ounts
There has been no change to the accounting policles (valuation rules and method of accountln8) slnce
last year and no chan8e5 have been made to accounts for previous years.
Fund accountln8
Unrestricted funds These are available for use at the discretion of the trustees In furtherance of the
general objects of the charlty.
These are unrestrlcted funds earmarked by the trustees for partlcular purposes.
These are unrestricted funds whSch Include a revaluatlon reserve representlng the
restatement of investment assets at their market values.
These are available for use subject to restrlctlons imposed by the donor or through
terms of an appeal.
Desi8nated fvnds
Revaluatlon funds
Restrlcted funds
Income
Recognltion of
income
Income is Included In the Statement of Financial Actlvltles (SOFA) when the charity
becomes entltled to, and virtually certaln to recelve, the Income and the amount of
the income can be measured with sufficient reliabllity.
Income wlth related Where Income has related expenditure the Income and related expenditure Is
expendlture
reported 8ross In the SOFA.
Donatlons and
legacies
Voluntary Income recelved by way of grants, donatlons and glfts Is Included In the
the SOFA when receivable and only when the Charlty has unconditional entltlement
to the income.
Tax reclalms on
Income from tax reclaims is included In the SOFA at the same time as the
donatlons and glfts gift/donation to which It relates.
Donated senilces
These are only Included in income (wlth an equlvalent amount in expenditure)
and facllltles
where the beneflt to the Charlty Is reasonably quantlflable, measurable and
materlal.
Volunteer help
The value of any volunteer help received is not Included In the accounts.
Inve5trnent income This is included in the accounts when receSvable.
Galns/{losses) on
Thls Includes any galn or loss resulting from revaluing Investments to market value
revaluation of fixed at the end of the year.
assets
Gains/{losses) on
investment assets
Thls Includes any gain or10s5 on the sale of Investments.
Page 7

NEPALI TEMPLE CUM-COMMUNITY CENTRE LONOON UK
Nots5 to the A¢¢ounts
Expendlture
Recognition of
expendlture
Expenditure is recognised on an accruals basls. Expendlture Includes any VAT whlch
cannot be fully recovered. and Is reported as part of the expendbture to which it
relates.
Expenditure on
These comprise the costs associated with attracting voluntary income, fundraising
ralsing funds
tradin8 COSt5 and Investment mana8ement costs.
expendlture on
These comprlse the costs Incurred by the Charity in the delivery of its activitie5 and
charitable activitles services in the furtherance of its objects, Includlng the maklng of grants and
governance costs.
All grant expenditure is accounted for on an actual pald basls plus an accrual for
grants that have been approved by the trustees at the end of the year but not yet
paid.
These include those ¢o5t5 a550ciated with meeting the con5titutlonal and statutory
requlrements of the Charlty. Includlng any audlt/lndependent examination fees,
costs linked to the strategic management of the Charity, together wlth a share of
other admlnlstratlon costs.
other expendlture These are support costs not allocated to a partlcular actlvlty.
Grants payable
Governance cost5
Taxatlon
The charlty Is exempt from tax on Its charltable actlvltles.
Freehold Investment property
Investment propertie5 are measured Inltlally at C05t and subsequently at falr value at each balance sheet
date and are not depreclated. All galns or losses 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 recognlsed at falr
value whlch Is the amount the charlty would have been willing to pay for the items on the open market,
Trade and other debtors
Trade and other debtors are recognlsed at the Settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade dlscounts due.
Cash and cash equlvalents
Cash and cash equlvalents comprlse cash at bank and on hand, demand deposits with banks and other
short-term highty liquid investments wlth orlglnal maturftles of three month5 or le55 and bank overdraft5.
In the statement of financial position, bank overdraft5 are shown wlthin borrowings or current Ilabllitles.
In the Statement of Cash Flows, cash and cash equivalents are sh¢wn net of bank overdrafts that are
repayable on demand and form an integral part of the company'5 cash management.
Trade and other credltors
Short term creditors are measured at the transactlon prlce. Other creditors and provisions are recogni5ed
where the charlty has a present obligation re5ultinB from a past event that will probably result In the
transfer of fund5 to a third party and the amount due to settle the obllgation can be measured or
estimated reliably. Creditors and provisions are normally reco8nised at their settlement amount after
allowing for any trade discounts due.
Page 8

NEPALI TEMPLE CUM-COMMUNITY CENTRE LONDON UK
Notes t¢ the Accounts
Research and development
Expenditure on research and development Is wrltten off in the year in which it is incurred.
Forelgn currencies
Monetary assets and liabilities denomlnated In currencles other than the functional currency of the
charity are translated at the rates of exchange prevailing at the end of the reporting perlod.
Transactions in currencies Other than the functional currency of the charity are recorded at the rate of
exchange on the date that the transactlon occurred.
All exchange differences are are taken into account In arrlvlng at net Incomelexpenditure.
Leased assets
Where the charlty enters Into a lease which entails tsking substantially all the rlsks and rewards of
ownershlp of an asset, the lease Is treated as a finarbce lease.
Leases which do not transfer substantially all the risks and rewards of ownershlp to charity are classified
as operatin8 leases.
Assets held under finance leases are Inltially recognlsed as assets of the charlty at thelr falrvalue 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 apportloned between flnance expense5 and reduction of the lease obllgatlon so as tc
achieve a constant rate of interest on the remainlng balance of the Ilablllty. Finance expenses are
reco8nlsed Immedlately, unless they are directly attrlbutable to qualifying assets, In whlch case they are
capitali5ed in accordance wlth the charlty's pollcy on borrowlng costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognlsed as an expense on a straight-line basis over the lease term.
In the event that lease Incentives are received to enter into operatln8 leases, such incentives are
recognised a5 a liability. The a8gregate beneflt of Incentlves Is recognlsed as a reductlon of rental
expense on a straight-line basis.
P•n$l¢n costs
The charlty operates a deflned contribution plan for it5 employees. A deflned contrlbutlon plan Is
penslon plan under whlch the charlty pays flxed contrlbutlons into a separate entity. Once the
contrlbutlons have been paid the charity has no further payments obligatlons. The contribution5 are
recognised as expense5 when they fall due. Amounts not paid are shown in accrua15 in the balance sheet.
The assets of the plan are held separately from the charlty In Independently admlnlstered funds.
Recelpt of donated goods. facllltles and ser¥lces
All donated goods. facllltles and servSces received are recogni5ed withln Incomlng resources and
expenditure at an estimate of the value to the charlty.
Page 9

NEPALI TEMPLE CUM.COMMUNITY CENTRE LONDON UK
Notes to the Accounts
2 Statement ¢f Flnanclal Attlvltles - prlor year
Unrestrlrted
funds Total funds
2024
2024
Income and endowments from:
Donatlons and legacies
Other
101,708
19,700
101,708
19,700
Total
121,408
121,408
Expendlture on:
Charltable actlvlties
21,977
75,018
21,977
75,018
Other
Total
96,995
96,995
Net Income
24,413
24,413
Net Income before other
8alnsl(losses)
Other 8alns and losses:
Net movement In fund$
24.413
24,413
24,413
24,413
Recondllatlon of funds:
Total funds brought forward
Total fund$ arrled forward
456,375
456,375
480,788
480,788
3 Income from donatlons and lepcles
Unrestrlcted
Total
202S
Total
2014
Donations
80.2SS
80,255
80,255
80.255
101,708
101,708
4 Other Income
Unrestrlcted
Total
Total
2024
2025
Rental income
27,200
27,200
27,200
27,200
19,700
19,700
5 Expendlture on charltsble actlvltle$
Unrestrlrted
Total
Total
2025
2024
Charitable event expenses
10,918
10,918
21,977
10,918
10,918
21,977
Page 10

NEPAU TEMPLE CUM.COMMUNITY CENTRE LONDON UK
Notes to the Accounts
6 Other expendlture
Unrestrirted
Total
Total
2025
2024
Other Interest payable
Employee costs
Premlses costs
35,436
35,436
18,143
1,000
34,603
4,022
17,250
75,018
19,177
6,142
13,266
74,021
19,177
6,142
13,266
74,021
General adminlstratlve costs
Legal and professlonal costs
7 Staff costs
2025
2024
1,000
1,000
Salaries and wages
No employee received emoluments in exce55 of £60,000.
8 Tanglble flxed a55etS
Cost or revaluatlgn
At 2 January 2024
At l January 2025
Net book values
763,913
763,913
763,913
763,913
At l January 2025
At l January 2024
9 Trustee remuneratlon and expen5e5
No trustee recelved any remuneratlon or expenses durlng the year.
763,913
763,913
763,913
763,913
10 Related party dlsclosure5
There were no related party transactlons durlng the year.
2024.
11 Debtors
1025
2024
Other debtors
22,505
22,505
12 Credltors:
amounts falllng due wlthln one year
2025
2024
Other creditors
Accruals
1.000
500
1.500
Page 11

NEPALI TEMPLE CUM-COMMUNITY CENTRE LONDON UK
Notes to the Accounts
13 Creditors:
amounts falling due after rnore than one year
20Z5
2024
Bank loan5 and overdrafts
317,108
317,108
334,248
334,248
14 Movement In funds
Incomlng
resources
(Includln8
other
At 2 January galns11055es
2024
Atl
January
2025
Resources
expended
Restrfcted funds:
Unrestrlcted funds:
General funds
480,788
107.455
184.9391
503,304
Total fund5
IS Analysls of net assets between fvnds
480,788
107,455
184,9391
503,304
Unrestrlcted
funds
Totsl
Fixed a55ets
Net current assets
Creditors due In more than one year and
provlslons
763,913
56,499
763,913
56,499
(317,108) (317,1081
503,304
503,304
16 Reconclllation of net debt
Atl
January
2025
At 2 January
2024
Cash Ilows
Cash and cash equlvalents
30,118
30,118
26,381
26,381
56.499
56,499
Bank loans
(334,2481
{334,248}
17.140
17,140
{317.1081
{317,1081
Net debt
(304,1301
43,521
260,609
Page 12

NEPALI TEMPLE CUM-COMMUNITY CENTRE LONDON UK
statement ol Cash flows
for the year ended l January 2025
2025
2024
Cash flows from operatlng actlvltles
Net Incom¢ per Statement of Flnanclal Actlvltles
22,516
24,413
Adjustments for:
Divldends. Interest and rents from investments
Decrease in trade and other receivables
IDecreasel/lncrease In trade and other payables
(27,200)
22.505
(I,soo)
119,700)
1,500
Net cash provlded by operatlnz actlvltle5
16,321
6,213
Cash flows from Investlni actlvltles
Dividends, interest and rents from investments
27,200
19,700
Net cash from Investln8 8Ctlvltles
27,200
19,700
Cash flows from flnanclns actmtles
Repayment of borrowln85
(17,1401
(21,292}
et cash used In flnan¢lng artlvltle5
(17,140)
(21,2921
Net Incr•ase In ush and cash equlvalent$
26,381
4,621
Cash and cash equlvalents at the beilnnlng of the year
30,118
25,497
Cash and ¢a5h equlvalents at the end of the year
56,499
30,118
Components of cash and cash equlvalents
Cash and bank balances
56,499
30,118
56.499
30,118
Page 13

NEPALI TEMPLE CUM-COMMUNITY CENTRE LONDON UK
Detalled Statement of Flnanclal Art5vltles
for the year ended l January 2025
Unrertrlcted
funds Total funds Total lunds
2025
2025
2024
Income and endowment$ from:
Donations
80,255
80.255
80,255
80,255
101.708
101.708
Rental income
27,200
27,200
27,200
27,200
19,700
19,700
Total Income and endowments
107.455
107,455
121.408
Expendlture on:
Charltable actlvities
Charitable event expenses
10,918
10,918
10,918
10,918
21,977
21,977
Total of expendltur• on charltabl•
actlvltles
10,918
10,918
21,977
Other expenditure
Other Interest payable
35,436
35.436
35,436
35,436
18,143
18,143
1,000
1,000
Salarieslwages
Premlses costs
Rates
Light, heat and power
Premlses repairs and
maintenance
2,973
1,901
2,973
1,901
2,984
1,724
14,303
14,303
29,895
19,177
19,177
34,603
General admlnistratlve costs,
Includlng depreclatlon and
amortisation
Bank charge5
General insurances
Statlonery and prlntSng
Telephone. fax and broadband
1,798
1,176
1,829
1,339
6,142
1,798
1,176
1,829
1,339
6,142
121
670
2,566
665
4,022
Legal and professional costs
Accountancy and bookkeeping
Other legal and PTofessional
costs
13.266
13,266
12,2(MJ
5,050
13,266
13,266
17,250
Total of expendlture of other costs
Total expenditure
Net galns on investments
74,021
74,021
75,018
84.939
84,939
96,995
Pa8e 14

NEPALI TEMPLE CUM-COMMUNITY CENTRE LONDON UK
Detalled Statement of Flnanclal Actlvltles
Net Income
22,516
22,516
24,413
Net Income b•fore other
8aln$/llos$es)
Other Gains
22,516
22,516
24,413
Net movement In funds
22,516
22,516
24,413
Re¢on¢lllatlon of funds:
Total funds brought forward
480,788
480,788
456,375
Total funds carrled forward
503,304
503,304
480,788
Page 15