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2023-12-31-accounts

Charity Registration No. 1125790

SRI VEL MURUGAN AALAYAM TRUST

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

SRI VEL MURUGAN AALAYAM TRUST

CONTENTS

Page
Independent examiner's report 1
Income and expenditure accounts 2
Balance sheet 3
Notes to the account 4 - 5

SRI VEL MURUGAN AALAYAM TRUST TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

The Trustees present their annual report together with the financial statements and Independent examiner's report of the charity for the year ended 31st December 2023.

The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of recommended practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland.

Structure, Governance and Management

Thae charity is controlled by its governing document, a deed of trust and constitutes set by the charity commission.

Reference and Administrative Details

Registered charity number

1125790

The Trustees who served during the year

Mr. K Venayakamoorthy President Mr. S Mugunthan General Secretary Mr. R Thavendran Treasurer Mr. U Ponuthurai Trustee Mr. S Manickam Trustee

The trustees act as trustees for charitable activities of the organisation and are also members of the organisation.

Financial review

This year also the charity, with the aid of sound financial management and and support of its members and volunteers generated a satisfactory financial outcome with a net increase in funds.

Going Concern

The board of trustees has the reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future.

Disclosure of information to auditors

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the independent examiner is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and establish that independat examiner is aware of such information.

On behalf of the board of Trustees

Mr. S Mugunthan

General Secretary 28.10.2024

SRI VEL MURUGAN AALAYAM TRUST INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

We have examined the financial statements set out on pages 1 to 2 that have been prepared under the historical convention.

The trustees are responsible for preparing the financial statements, which give a true and fair view of the state of the organisation and are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the organisation.

In our opinion the financial statements give a true and fair view of the state of affairs of Sri Vel Murugan Aalayam Trust as at 31st December 2023 and of it's income and expenditure for the year in review.

A1 Accountancy 5a-7a St. James's Road Croydon CR0 2SB

Date: 28.10.2024

Page: 1

SRI VEL MURUGAN AALAYAM TRUST INCOME AND EXPENDITURE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

Income
Donations receivable
Expenditure
Wages and locum salaries
Direct charitable expenses
Rent
Rates
Insurance
Light & heat
Cleaning
Repairs and maintenance
Printing, postage and stationery
Telephone/Advertising
Motor & travel expenses
Bank charges
Catering & other miscellaneous expenses
Interest payable
Depreciation
Net Income for the year
2023
£
160,520
160,520
10,200
45,931
36,700
1,158
5,200
2,518
806
78
3,925
681
1,525
255
1,182
14,031
10,082
134,272
26,248
2022
£
180,253
180,253
9,300
62,416
24,800
1,121
986
584
6,301
2,343
627
1,737
14,355
19,312
10,650
154,532
25,721

Page: 2

25721

SRI VEL MURUGAN AALAYAM TRUST BALANCE SHEET AS AT 31 DECEMBER 2023

Notes
Fixed Assets
Tangible assets
2
Current Assets
Bank current account
Cash in hand
Creditors: amounts falling due
within one year
Net current assets / (liabilities)
Total assets less current liabilities
Creditors: amounts falling due
more than one year
3
Capital Account
4
2023
2022
£
£
£
£
1,117,322
1,127,404
-
795
100
100
100
895
20,136
18,900
-20,036
-18,005
1,097,286
1,109,399
316,764
355,125
780,522
754,274
780,522
754,274
-
2023
2022
£
£
£
£
1,117,322
1,127,404
-
795
100
100
100
895
20,136
18,900
-20,036
-18,005
1,097,286
1,109,399
316,764
355,125
780,522
754,274
780,522
754,274
-
1,109,399
355,125
754,274
754,274

Page: 3

SRI VEL MURUGAN AALAYAM TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

1 Accounting Policies

Basis of Preparation

The accounts have been prepared under the historical cost convention, in accordance with applicable accounting standards and the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Equipment - 20% on written down value. Fixtures & fittings - 5% on written down value.

2 Fixed Assets

Tangible Assets
Cost
At 1st January 2023
Addition
At 31st December 2023
Depreciation
At 1st January 2023
Charge for the year
At 31st December 2023
Net book value
At 31st December 2023
At 31st December 2022
Land &
Fixtures
Property
Equipment
& fittings
Total
£
£
£
927,351
3,955
266,902
1,198,208
-
-
-
-
927,351
3,955
266,902
1,198,208
-
3,345
67,459
70,804
-
110
9,972
10,082
-
3,455
77,431
80,886
927,351
500
189,471
1,117,322
927,351
610
199,443
1,127,404

Page : 4

SRI VEL MURUGAN AALAYAM TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

3
Long Term Liabilities
Bank loan
Other loan
4
Capital Account
Balance at 1st January 2022
Net income
Revaluation reserve account
Balance at 31st December 2022
2023
£
33,574
283,190
316,764
754,274
26,248
-
780,522
2022
£
79,475
275,650
355,125
728,553
25,721
-
754,274

Page : 5