Company Number: Charity Number: 06276775 1122783 SHRI DURGA BHAWAN TEMPLE INTERNATIONAL LIMITED ANNUAL UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 JANUARY 2022
Shrf Durga Bhawan Temple International Limited Charity Nurnber: 1122783 Company Number: 06276775 Contents of the Financial Statements forthe Year Ended 31 January 2022 Page Trustees. Arsnual Report Independent Examinels Report Statement of Financial Activities Balance Sheet Notes to the Accounts 5t07
Shrf Durga Bhawan Temple Internatlonal Llmlted Charity Number: 1122783 Company Number: 06276775 Trustees. Annual Report forthe Year Ended 31 January 2022 Directorlsl Kuldip Singh Trustee{sl Kuldip Singh Principal Address 767 Willenhall Road Willenhall Wolverhampton Wesl Midlands WV13 3LH Independent Examlner ABS Henn Chartered Certified Accountants Technology Centre Wolverhampton Science Park Glaisher Drive Wolverhampton West Midlands WV10 9RU Objectlves and Activities The objectives of the Charity are to promote religious and spiritual teaching, and to look at deprived ¢ommunitie5 and try lo alleviate the suffering of poor and deprived communities. The activities of the Charity are, through religious and spiritual leaching, the organisalion of prayer meetings, to look at deprived communities and offer food services. and to look at improving education within the communty. The Trustee is aware of the guidance issued by the Charity Commission on public benefit. Structure, Governance and Management The Charity is governed by its Memorandum and Articles of Association. The Charity is a private company, limited by guarantee without share capital, registered in England and Wales. Financial Review The financial statements provided show the Charitys transactions during the financial year. The Iruslees declare that they have approved the trustees, report above. Signed on behalf of the Charity's trustees and directors, Kuldip Singh Date.. g January 2023 Page I
Independent Examlnerfs Report to Ihe Dlrectors & Trustees of Shri Durga Bhawan Temple International Limited Charity Number: 1122783 Company Numbgr: 06276775 forthe Year Ended 31 January 2022 I report to the Charity trustees on my examination of the accounts for the year ended 31 January 2022 sel out on pages 3 to 7. Respectlve responsibilities of trustees and examiner The charity's trustees Iwho are also directors of the company for the purposes of company lawl are responsible for the preparation of the accounts in accordance wth the requiremen15 of the Companies Act 2006 ("the 2006 Act"). Having satisfied myself that the accounts 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 {"Ihe 2011 Act"). In carrying out my examination, I have followed the directions given by the Charity Commission (under section 145lSllb) of the 2011 Act)- Independent examiner's statement I have completed my examination, 2nd I can confimi that no material matters have come lo my attention which gives me reasonable cause to believe that.. accounting records were not kept in accordance with Section 386 of the 2006 Act.. or the accounts do not accord with the accounting record5'. or the accounts do not comply with relevant accounting requirements under section 396 of the 2006 Act other than any requirements 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}. I have no ¢on¢ems and have come across no other matters in connection with the examination lo which allenlion should be drawn in order lo enable a proper understanding of the accounts to be reached. ABS Henn Chartered Certified Accounlanls Technology Centre Wolverhampton Science Park Glaisher Drive Wolverhampton West Midlands WV10 9RU Date.. 9 January 2023 Page 2
Shrl Durga Bhawan Temple Internatlonal Umlted Charity Number: 1122783 Company Number= 06276775 Statement of Financial Activities (including ¥ummary income and expendlture account) for the Year Ended 31 January 2022 Restricted Income funds Unrestrlcted funds Endowment funds Prlor year funds Recornmended categories by activity Total funds Income (Note 2) Income and endowments from: Donations and legacies Charitable activities Other trading activities Inveslrnents Sepaiate material item of income other Total Income Expenditure INot• 41 Expenditure on= Raising funds Ch8rit8ble 8¢tivilles Separate material expense item other Total Expenditure F01 F02 F03 F04 F05 22,015 22,015 4,800 4,800 4,800 10,044 36,859 10,044 36,859 13,347 51,651 47,649 47,649 47,820 {Note 5) 1,265 48,914 1,265 48,914 635 48,455 Net Incomellexpenditurel 12.055 12,055 3,196 Net moYementiTn funds 12,0S5 12,055 3,196 Reconciliation of funds.. Total funds brought forward Total funds carried forward 11,344 711 31,344 711 8,148 11,344 Pa8e 3
Shri Durga Bhawan Ternple Internatlonal Llmlted Charity Number.. 1122783 Company Number: 06276775 Balance Sheet for thè Year En(led 31 January 2022 Restricted Income funds Unrestricted funds Endowment Total this funds year Total last year FIXED ASSETS Tangible assets F01 F02 F03 F04 F05 (Note 71 735 735 Total Flx•dAssots CURRENT ASSETS Debtors Cash at bank and in h8rTrd Totsl CurrentAssets INote 81 INote 91 910 910 869 11,708 12,577 CREDITORS: amounts falllng due withln one year (Note 101 3,233 3.233 1,988 Net CurrentAssets/(Liabilities) 10.609 Tot•lA$set$ less Current Llabllltles 1711} 11.344 Total NetAssets or (Liabilities) 11.344 FUNDS OF THE CHARITY Unrestrlcted funds 11,344 11,344 Totèl Fund5 17111 The ¢ompany was enlilled lo exernplion from audit under 8477 of the Companies Act 2006 relating Io small companies. The members have not required the wmpany to obtain an audft in accordance with section 476 of lh8 Companies Ad 2006. The directors ackllowledge their responsibilities for complwng with the requirements of the Companies Act with iespect to aCcOntIng records and the preparation of accounts. These aecounts have been prep8red in aecoidance with thè provision$ 8pplr¢gble tr> 8m811 companiès sublect to th8 gm811 compani6s reglme and in a¢¢ord8no 1th FRS102 SORP. Signed on behalf of the Ch8tiWs Iru5tee5 and directors, dip Singh Date: 9 January 2023 Page 4
Shri Durya Bhawan Temple International Limited Charity Number: 1122783 Company Number: 06276775 Notes to the Accounts forthe Year Ended 31 January 2022 ACCOUNTING POLICIES Basis of accounting These accounts have been prepared under the histor*cal cost convention with items recognised at cost or tranSalon value unless otherwise stated in the relevant notelsl to these accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014, and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102. Income There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations are only included in the SOFA when the general income recognition criteria are met. Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. Expenditure and Liabilities The charity has creditors which are measured at settlement amounts less any trade discounts. The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as pèr paragraphs 11.17 10 11.19, FRS102 SORP. Assets Tangible assets are capitalised if they can be used for more than one year, are valued at cost, and the depreciation rates and methods used are disclosed in note 7. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. SubsequenUy, they are measured at the cash or other consideration expected to be received. ANALYSIS OF INCOME 2022 2021 Donations and gifts {Unreslricted funds} Donated goods, facilities and setvices (Unrestricted funds) 6,859 15,156 22,015 18.348 15,156 33,504 Rental income received (Unrestricted funds) 4,800 4,800 4,800 4,800 Coronaviru5 job retention scheme grants {Unrestricted funds) 10,044 13,347 10,044 13,347 36,859 51,651 Page S
ShTi Durga Bhawan Temple Intematlonal Llmlted Charity Number: 1122783 Company Number: 06276775 Notes to the Accounts {Continued} for Ihe Year Ended 31 January 2022 DONATED GOODS, FACILITIES, AND SERVICES 2022 2021 Use of Propety Other 15.000 156 15,000 156 15.156 15,156 The value of donated seNices and facilities provided to the trust are recognised at their open market value in the period in which they are re1vable as incoming resourGes. An equivalent amount is included as expenditure under the relevant heading. ANALYSIS OF EXPENDITURE 2022 2021 Ren( rates and water rates {Unreslricted funds) Employee costs Iunreslricled funds) Building insurance (Unrestricted funds) Light, heat and power (Unrestricted funds) Telephone Iuniestricted funds) Repairs and renewals (Unrestricted funds) SLtndry expenses {Unreslricled funds) Depreciation of fixtures and fittings (Unrestricted funds) Total expenditure on charitable activities 16,563 20.799 1.173 8,403 156 16,627 24,211 1,039 5,057 156 372 228 130 445 110 47.649 47,820 DETAILS OF CERTAIN TYPES OF EXPENDITURE Fees for examination of the accounts 2022 2021 Independent examinerfs fees Assurance services other than independenl examination Tax advisory fees 1,265 635 1,265 635 DETAILS OF PAID EMPLOYEES staff Costs 2022 2021 Salaries and wages Social security costs Pension costs (defined constribulion scheme) 20,800 24,211 20,800 24,211 No employees reiVed employee benefits lex¢luding employer pension costs) for the financial period of more than £60.000. The average number of employee5 in the year (including directors) was 212021.. 21. Page 6
Shri Durga Bhawan Temple Intematlonal Llmlted Charity Number: 1122783 Company Number: 06276775 Notes to the Accounts (Continued} for the Year Ended 31 January 2022 TANGIBLE FIXED ASSETS Fixtures & Fittings Total Cost or Valuation At the beginning of the year Additions Disposals At the end of the year 1.950 1,950 1.950 1,950 Depreciation and Impaimients At the beginning of the year Depreciation charge Eliminated on disposals At the end of the year 1.215 110 1,215 110 1.325 1,325 Net book value at the end of the year Depreciation rates and methods: Fixtures and fittings- 15.10 Reducing balan 625 625 DEBTORS AND PREPAYMENTS Recoverable within ono year 2022 2021 Trade debtors Prepayments and accrued income Other debtors 910 869 910 869 CASH AT BANK AND IN HAND 2022 2021 Short lemi cash Investments Short lemi cash depos11s Cash at bank and in hand Other 987 11.708 Total 987 11.708 10. CREDITORS AND ACCRUALS Falling due within one year 2022 2021 Trade creditors Accruals and deferred income Taxation and social security other creditors 964 936 249 1.084 635 251 1.082 Totsl 3,233 1,968 Page 7