Company Number. Charity Number.. 06276775 1122783 SHRI DURGA BHAWAN TEMPLE INTERNATIONAL LIMITED ANNUAL ACCOUNTS FOR THE YEAR ENDED 31 JANUARY 2021
CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, annual report (including Directors, report) for the period From: 1 February 2020 To: 31 January 2021 Charlty name: Shrl Durga Bhawan Temple Intsrnatlonal Llmited Charity registration number: 1122783 Company number: 06276775 Objectives and activities SORP reference Para 1.17 Summary of the purposes of the charity as set out in tts overnin document Summary of the main activities in relation to those purposes for the publi benefit, in particular. the activities, projects or services identified in the accounts. Statement confirming whether the trustees have had regard to Ihe guidance issued by the Charity Commission on public benefit To promote religious and spiritual teaching. to look al deprived communities and try and alleviate suffering of poor and deprived communities. Para 1.17 and 1.19 Through religiou5 and spiritual teaching, 1 organlsallon of pray meetlngs. lo l¢)ok at deprived communities and offer food 5ewvices, and look al education in the commvnty. Para 1.18 The trustee Is aware of the gutdance.
8018 Declarations The cofflpany has taken advantage of the small companles, exemption in preparing the repoil above. The trustees declare thal they have approved the truslees, reporl (including directors, report) above. Signed on beholf of the charity's tru5tees/diiectors 5ignatuie{s) Full name(s> Kvlk, S Position (eg Secretary, Chair, etc) .. reouor Date Ill Charitable company account5 templates- Tru51ees' annual report lor the perlod- ' Oecember 2016 .
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trustsesldirectorsl members of Shri Durga Bhawan Temple International Limited On accounts for the year ended 31 January 2021 Charity no.: 1122783 Company no.: 06276775 Set out on pages 3to17 I report to the charity trustees on my examination of the accounts of the Company for the year ended 3110112021. Responsibilities and basis of report As the charity's trustees of the Company {who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ("the 2006 Act°}. Having satisfied myself that the a¢Gounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 (°the 2011 Act"). In carrying out my examination, I have followed the Directions given by the Charity Commission {under section 145(51(b} of the 2011 Act. Independent examinerfs statement I have completed my examination. I confimi that no material matters have come to my attention which gives me cause lo believe that.. accounting records were not kept in accordance with section 386 of the Companies Aot 2006., or . the accounts do not accord with such records. or . the accounts do not comply with relevant accounting requirements undér section 396 of the Companies Act 2006 other than any requirement that the accounts give a 'true and fairf view which is not a matter considered as part of an independent examination- or .the accounts have not been prepared in accordance with the Charities SORP (FRS102). IER October 2018
I have no COnrnS 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 accounts to be reached. Signed: Date: 2410112022 Name: Peter Allen Relevant professional qualification(s) or body (rf any): Chartered Certified Accountant Address: PA068 Technology Centre, Wolverhampton Science Park, Glaisher Drive, Wolverhampton, WV10 9RU IER October 2018
Charity Name sh Dur a Bhawan Temple Inlernalional Limited Chari Compan 1122783 No 6276775 eriod Annual accounts for the Period end date Period start date 0110212020 3110112021 Section A Statement of financial activities (including summary income and expenditure account) Restrieted income funds Unrestrlcted funds Endowment funds Prior year funds Recommended categories by activty Total funds Income (Note 3 Incomè and endowments from: Donation5 aTYJ legaties haritable activits.es F01 F02 F03 F04 F05 S01 33,504 33,504 24,218 S02 Olhertrading activitres Investments S03 4,800 4,800 4,800 S04 Separ8le maleri#l ollncome Other S05 13,347 51,651 13,347 51,651 Total Expenditure (Notes 6) Expendlture on- Raising funds Charitable acth*eS S07 29,018 S08 S09 47,820 47,820 30,474 Separate material expense item Other S10 635 48,455 635 48,455 805 31,279 Total S12 Net Incomellexpenditure) before tax for the reporting period Tax payable Net incomel(expenditure) after tax before investment gainsl{losses) Net gainsll1055esl on investments $13 3,196 3.196 2,261 S14 S15 3,196 3,196 2,261 S16 Net incomo1(expenditure S17 3,196 3,196 2,261 Ektraordlnary it8rn5 Transfers beNveen fuDd5 S18 S19 Other recognised gainsl(lossesl: Gain5 and lo$$es on revaluation of red assets lorthe chartys own use Olher gaKislllossÈsl Net movement In funds S20 S21 S22 3,196 3,196 2,261 Reconciliation of funds." Total funds brought fomard Total funds Carried fOard S23 8.148 11,344 8,148 11,344 10,409 8,148 S24
Charity Name.. Shri Durga 8hawan Temple Inlern?Iior131 Limited Charity No 1122783 Company No 8?76775 Section B Balance sheet Restrfctsd Income funds Unrestricted fund$ Endowment Total thls fund$ year Total last year Fixed assets Tanglble assets FOI F02 F03 F04 F05 865 865 INote 14) Total fixed assets Bwd B05 735 735 Current assets Debtors {Note 19) Cash al bank and in hand {Note 241 Total current assets B07 869 869 749 8,089 8,838 B10 12.577 12,577 Creditors: amounts falling due within one year (Note 201 B11 1,968 1.968 1,555 Net curront assets/(liabilitiesJ B12 10,609 10,609 7,283 Total assets less current liabilities B13 8,148 Total net assets orliabilities B16 11.344 11,344 8,148 Funds of the Charity Unrestricted funds B19 11,344 11,344 11,344 11,344 8,148 8,148 Total funds The ¢ompany was entified to exemption from audlt under s47T of the Companies Act 2006 relating to small companies. The members have not requlred the company to obtain an audit in accordance wlth section 476 of the Companies Act 2006. The directors acknowledge their responsibiliTties for complying WiTth the requlrements of the Companles Act with respect to accounting records and the preparation of accounts. These ac¢ounts have been prepared in accordance with the provisions applicable to small comp8nles subject to the small companies regime and in accordance with FRS102 SORP. Signed by one or Iruste8sldiTèCtors on behalf of all the trusteesldirectors Signature Date ddlm 2410112022 KULOIP SINGH Print name signatu of dlrector authenticating aount8 being sent to Companies Housg Dale ddlmm 2410112022 Signature KULDIP SINGH Print namé
Section C Notes to the accounts Note 1 Basls of preparation This seetlon should be complet8dby alleharltlos. 1.1 Basis of a¢counting These accounts have been prepared under the historical cost convention with items recognised al cost r transaction value unless otherwise staled in the relevant notelsl to these accounts. Th& 8¢counts have been prepared in accordance vAth'. the Statement of Recommended Pradice.. Accounting and Reporting by Charities preparing their aeeounts in accordance with the Financial Reporting Standard applieable in the UK and Republi¢ of Ireland (FRS 102) issued on 16 July 2014 and wth the Charities Act 2011. The charity ¢on$titules a public benefit entity as fjefined by FRS 102. 1.2 Going concern An explanation a$ to th0$9 fathjrs that $upport the conclusion that the charity is a going concern.. Not applicable Disclosure of any uncertainties that make the going concem assumption doubfful.. Not applicable Where accounts are not prepared on a going concern basis. please disdose this fact together with tho basis on which the trustee$ prepared the a¢¢ounl$ and the reason why the charlty Is not regarded a$ a going concem. Not applioable
Section C Notes to the accoLÉnts (conti Note 2 2.1 INCOME Accountlng policles Recognition of income These are included in the Statement ol Finanfial Activit8 ISOFAI wh8n= the charrty becomes entilleo to the resources., it is more likely than not that the trustees will receive the re50urces'. the monetsry value ¢an be Measur with Sufficient reliability. Yes. No. Nla" Yes" Ng. Nla" Offsetting Ther8 ha5 b88n no oftsetting of assets and liabilib"es. or income and expenses, unl85S required or pemitted by the FRS 102 SORP or FRS 102. Grants and donation8 Grants and donats.ons are only induded in the SOFA when the g8neral IncMe recognition tteria ore mel 15.10 to 5.12 FRS102 SORPI. Yes" Nla. Legac are Included In the SOFAwhen receipt B probabk, that 15, wh8n thère has been grant of probate. the executors have established that there are 5uffici&nt assets in estate and any conditions attached to the legacy ale eitherwlhin the Control of the tharity or have been mel. Legacies Yes. ND" Nla" Yes. No" Nla- Govemment grants Tha thgrity has reNe government grants in the reporting p8fiod Gift receivable is included in iome when there is 8 V81bl declaration from the donor. Any GirtAid amount recovered on a donation is consklered to b8 part of that gift and is treated as an addition lo the same fund as the 13[ donati¢Jn Un$5 the donor orthe terms of the app&al have specrfied olheThvise. Tax reclaims on donation5 and gifts Yes" Nla. Contractual income and This is onty included in the SOFA onc the tharity has provwjed the related goods or perfornian¢e relatsd serVeS or met the performance related condition5. grants Yes. No" Nla" Yes" Nla" Donated goods Donated gocxys are MeaSud at fairvalue (the amountforvthKh the asset could be exchang) unks impractical to do 50. Donated services and facilitie5 Donated servicks and fa¢ilits"es are included in the SOFAwhen r8ceived at the value of the grft to the charty provided the value of the grft can be measure¢l reliabty. Yes. Nla. Donated services and facilities that are consumed immediately are recognised as income wth an equivalent amount recognised as an expense under Ihe appropriate heading in th8 SOFA. Yes. Nla" Yes" Nla" Support ¢osts The charity has incurred expendilJr8 on SUPPDrt costs. Yes. Nla. Voluntser help The value of any voluntary h received ss not included in the accounts but is described in the trustees. annual repo Income frorn interesi royalties and dividends Tht5 is included in the accounts when 1p¢ is probable and the arnount r8C8ivabla can be rneasured lIablY, Yes" Nla" Income from membershlp Mernbership sub5cription5 receNed in the nature of a gift are recognised in Donation5 sub$criplions and Legacies. Yes" Nla. Settlement of Insurance Insuranr* clairns are only included in the SOFA when the general iicome renit Y8S" Nla.
¢laim$ incorne in Ih8 SOFA Inv6skngnt galns and l¢tsse$ This includes any realised or reall8 gains or bs585 on the sale of investments and any gain or loss resulting from revaluin9 investrnents to market value at the end of the year. Yes" No. Nla" 2.2 EXPENDITURE AND LIABILITIES LIabilitS ar8 r8cognis8d wh8r8 it is morè kelY than not Ihat there is a tegal or constructwe oblvJalion committing the Charity to pay ou¢ resources and the amount of Ihe obligation can be meaSUd with reasonable certainty. Liability recognition Yes. No. Nla" Support costs have been allo¢ated been governance c0515 and other support. Governance and 8UPPOrt Governance costs Mprie all costs involving public accountability ol tt)e charity and its costs compliance th regulation and good practiee. Yes. No" Nla. Where the charty gives a granlwith conditions for its payment b&ing a Spec1¢ level of Grants wlth perfom)ance Service or output lo provided, such gran15 are onty recognised in the SOFA once th8 condition8 recipient of the grant has provid the specified seryice gr oulpul. Yes" No. Nla" Grants payable without perfonnance conditions Where there are no conditKsns attaching to the grant that enables the donor ¢harity t¢ realisticalty avoid the commitment, a liability forthe full funding obligation must be r8cDgni5•d. Yes" No. Nla" Yes" Nla. Redundancy Cost Th8 charity rnad8 no rEdundanoy payments durfng the reportsng rd. Yes" Deferred Incomè No mat8rial item of deferr8d incorn8 ha5 been in the acnts. Nla. Creditors The charity has CritOrS whh are measured ai settlement amounts less any tre discounts Yes" A liability i8 measured on Cognition at its historical c051 and then subsequenuy me8sur8d at the b8St 8stirnat8 of th8 amount required to se¢Ue the c>lEation at the reporting dale Yes" Provblons lor IlabllHJe6 Basic finan¢lal Instrumonts The charity a¢¢ounls for basi¢ financial instruments On initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent meaSurnent is as per paragraphs 11.17 to 11.19, FRS102 SORP. Yes" 2.3 ASSETS Tangible rued a888ts for Th8se are capilali58d ff th8y can b6 used for MO than one year US8 by charity Yes. Nla" They are valued at cost. The depredalon rates and method$ used ar8 disc1058d in Tr)t8 14. The charity has intangible fixed assets. that is. non-monetary assets that do not have phystal substance but a Identifiabb and are controlled by the charity through custody or legal rights. The amortisation rales and method5 used are diselosed In note 15. Intan9lbl¢ flxed assets Yes. No. Nla" The charity has heritage a88ets, that 15, non-rnonetary assets with historic. artysti¢. Scientific, technological, geophysical or environmental qualities that are held aTrd rnaintained principally for their Contrtion to knowledge and culture. The depreuatic rates methods used as didosed in note 16. Yes. No- Herbtage 8sset# Fixed asset investments in quoted shares, traded bond5 and similar invastrnènts aro valued al initially at cost and subsequently at fair value (their market value) al the year end. The same tatrent is applied to unlisted investments un5 falr value cannot be measured reliably in which r2se it Is measured at C05t less impaiment. Investments Yes. Nla"
stocks and work in progress Stocks held forsak as part of nowharitable trade are rntrasured at the lower or cost or net reall5ab v8lu•. Yes" Nla. Debiors linduding tr8de debttsrs and k)ans reIVable) are rrEasured on initial recognition at settlernent amount after any trad8 discounts or amount advanced by the charity. Sub5equentty, they a measured al th6 cash orother ¢onsideTrtion expected to be fve. Yes. No. Nla. Debtors The charity has inve61ments which it holds for resale or pendin9 I1r sale and cash and cash equivalents wlh a maturity date les5 than one year. These include cash en deposrt and cash equivalen15 with a maturity of loss than one year hekj for investment purposes ralher than io meet short-temi cash ¢ommilments as they fau due. Current asset investments Yes.
Section C Notes to the accounts Icont} Note 3 Income Rèstrittsd Analysis of income Unrnstrictod fund8 Endowmènt fund8 fund8 Totsl funds Piior yelr Donations and legacles: Donations and Gift Aid Le acies General grants provided by govemmenvother harilies Membership subscriptions and sponsorships which are in substance donations ifts 24,062 Donated goods, facilities and services Other 15,156 15,156 156 Total 33,504 33,504 24,218 Other tradlng activities: Rent received Other 4.800 4,800 4,800 Total 4.800 4.800 4.800 Other: Coronavirus Other '¢)b retention scheme rants 13,347 13,347 Total 13,347 TOTAL INCOME 51.651 51,651 29.018
Section C Notes to the accounts Icont} Note 5 Donated goods, faclllties and services This year Last year Use of property other 15,000 156 15,156 156 156 Thls year The value of donated servi$ and farilities prowded to the trust are recognised ot thelr OFen market value in the period in which they a r1Vable as incoming resource5. An equivatent amount is inclLrded a8 expenditure under the r&vant heading. Last year The value of donated Serv1 and fac41ities provKled to the tswst are Cognised atlh8ir open market value in the pètiod in which they a 1Vable as incoming resour$. An equivalent amount is included as exp8nditurg under tha Wvant hoading. Please provlde dgts11s of th& accounting policy for the recognltlon and valuation of donated goods. facilities and sorvicgs.
Section C Notes to the accounts Icontl Note 6 Expendlture Thls year Ro8tri¢ted Income lynds Last ar Restsi¢ted in¢omo funds Unrestricted fLtnd$ Endowment lunds Un¢estri¢tod funds Endowmont funds Analys55 Total funds Tolal funds Expenditvre on charitable activities: Rent, rates and water rates Ernployee costs Building insurance Light. heat and power Telephone Repairs and renewals Sundry expenses Depreciation ol fixtures & fittings Totsl expendlture on charltable actlvltles 16.627 24,211 1.039 5,057 158 16.f27 24,211 1.039 3,032 3,032 20,800 1,391 1.391 156 156 158 372 372 281 281 228 228 872 872 130 130 153 153 47.820 30.474 30.474
Section C Notes to the accounts Note 10 Delails of certain types of expenditure Nots 10.1 Fees for examination of the accounts Please provide details of the amount pald for any statutory external scrutiny of accounts and other seThices provided by your Independent examiner. If nothing was paid please enter il. in the appropriate box(es). This year Last year Independent examinef s fees 635 805 Assurance services other than independent examination Tax advlsory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner
Section C Notes to the accounts {cont) Note 11 Paid employees Please complete this note rf the charity has any employees (transactions with Trustees dealt with in Note 28) 11.1 Staff Costs Thls year Last year Salaries and wages Social security costs Pension costs (defined contribution scheme Other employee benefits 24,211 20,800 Total staff costs 24,211 20,800 This year: NIA Please provide details of expenditure on staff working for the charity whose contracts are wlth and are pald by a related party Last year: NIA Please provide details of expenditur8 on staff working for the charity whoso contracts are with and are paid by a related party Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter Yrue. In the box provided. No omployees received employee benefits {excluding employer pension costs) for the reporting period of morè than £60,000 TRUE 11.2 Average head count in the year This year Number Last year Number The parts of the charity in which the employees work lJa;'llaiice Total
Section C Notes to the accounts Iconti Note 14 Tangible fjxed assets Please Complete this nots If tho charity has any langible fixedassets 14.1 Cost or valuatlon Freehold land & bulldlng$ Other land & bylldlngs Plan( machlnery and motor vehicles Fixtures. fittings and equipment Total At the beginning of the year Additions 1,950 1,950 Revaluations Disposals At end Of the year 1.950 1,950 1&2 D¢pr•ciation and impaimients 'Basis SL or RB (Straight Llne or Reducing Balance) SLorRB SLorRB SLOTRB SLorRB - Rata IS% RB At beginning of the year Disposals 1,085 1,085 Depreci*ion 130 130 Impaimient At end of the year 1.215 1,215 q4.3 Net book valu Net book value at the beginning of the year Nel book value at the end of the year 865 865 735 735
Section C Notes to the accounts (cont) Note 19 Debtors and prepayments Please complete this note if the charity has any debtors orprepayments. 19.1 Analysis of debtors This year Last year Trade debtors Prepayments and accrued Income Other debtors 869 750 Total 869 750 Complete 19.2 where a material dobtor is recoverable more than a year after the reporting date. 19.2 Disclosure of debtors recoverable in more than 1 year Ilncluded in debtors above This year Last year Trade debtors Prepayments and accrued income Other debtors Total
Section C Notes to the accounts (contl Note 20 Creditors and accruals Please complete this note if the charity has any creditors or accruals. Analysis of credltors Amounts falling due within one year Amounts falling due after more than one year This year Last year This year Last year Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or perfomianGe-related grants Accruals and deferred income 635 756 Taxation and social security Other creditors 251 260 1,082 1,968 539 Total 1,555
Section C Notes to the accounts Icontl Note 24 Cash at bank and in hand This year Last year Short term cash inveslments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other Total 11,708 8,089