REGISTERED CHARITY NUMBER: 1126252 Trustee5' Report and Unaudlted Flnancial Ststement lor Year Ended 31 December 202J For ShTee Ram MandirlShree Jalaram Bhajan Mandal Emerald Path Ltd Chartered Certified Accountants 32 Frances Avenue Gatley Cheadle Chpshire SK8 4BI
5hree Ram Mandir Shree Jalaram Bha an Mandal Conlenl ol the Financial Statements For the Year Ended 31 Dec rnber 202:, Page Trustees Report Independent Examinerfs Repoft Statement of Financlal Aclivities Balance Sheet Notes to the Flnanclal Statempnts 6-13 Detailed Statement of Flnancial Activities 14-15
Shree Ram Mandir Shree Jalaram Bh an Mdndal Ti'ustees Re ort For the Year Ended 31 December 2023 The trustees present their report with the firiancial sthtements of the charity for the ye¥4r onded 31 December 2023. The trustees have adopted the provisions of Accounting and RtForting, by Charities.. Statement of Recommended Practice applicable to charities preparing their accovnts in accordance with the Financial Reporting Standard ¢ipplitable in the UK and Republic of Ireland IFRS 1021 (effective I january 20151. oBJEIvEs AND AcfiviTIES Objertives and airns The aims and objeciives of this charity are.. IAI The advancement of the education of the Hindu Dharma Ireligionl for the benefit of the public. IBI To promote religious. social and cultural activities for the members. ACHIEVEMENT AND PERFORMANCE The chafity continues to provide religious. soclal cultural artivities for the members. This included classes SLTrch as Yoga and Tai Chi Classes. The bLsilding at the new premises contiriuL> and with the sUPPOrt of the members and local community the build has Started and in progressing well. FINANCIAL REVIEW PrSniipal fundln8 sources Fundin8 is raised during events and regul31 weekly cultural activities. The building project, the charity ha5 obtained loans Irom members to support the build, FUTURE PLANS l. Continue with he build at Wilshaw Lane. Ashton under Lyne. 2. Review internal systems to continue to improve development of the teniyle. 3. Continue to raise funds to complete the new building throu8h addbtional events. 4. Continue to receive help from volunteers to help the trustee'5 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The Charity is controlled by its governing document. a deed of trust, and constitutes an unincorporated charity. Related parties There are no related parties. Page I
Shree Ram Mandir Trustees Re For the Year Ended 31 December 202-; Shree lalaram Bha an Mandal REFERENCE AND ADMINISTRATIVÉ DEfAILS Reglstered Charlty number 1126252 Principal address 58 Kenyon Street Ashton Under Lyne OL6 7DU Trustee5 Chand¥akant Mistry Ichairl Ishwer l Gopal Damyanti Mistry 8haratkumar Vallabhbhai Lad Shardaben Patel Jasuben Mi5try Symitra Nathoo Kishor Kumar Lad Bharatkurnar Lad Independent examiner Emerald Path Ltd Chartered Certified Accountants 32 Frances Avenue Gatley Cheadle Cheshire 5K8 48J Approved by order of the board of trustees on 31 October 2024. And signed on its belialf by: C Mistry- Trustee Page 2
Inde endent Examiner'5 Re ort to thE Trustees of Shiee Ram Mandir For the Year Ended 31 December 202-. Shree Jalaram Bha an Mandal Independent examiner's report to th¢ tn15tee5 of Shree Ram Mandirlshree Jèlaram Bhaj•n Mandal I reporr to the charity trustees on my vxamination of the accounts of the charity for the year ended 31st December 2023 which are set out pages 4 to 13 Responslbllltle5 and basls of report As the charity's trustees you are re5P011511)le for the preparation of the actounts iii accordance with the fequlrements of the Charities Act ?01 I I'lhe Act'l. l ieporl in respect of my examination i)f the charity's accounts carried out under seciion 145 01 thi Act and in cèrrying out my examination I have Followed all the applicable Directions given b¥ the Chariii Commission under section 1451511bl ol the Act. Independent examlner's statement I have completed my examination. I conlii m that no material matters have COMÉ, to my Jltent,on in connection with the examSnètion 8lvlnB me Lause to believe that in any materlal respect". accounting records were not kept In respect of the charity a5 required by sedion J30 of the Act,. or the accounts do not accord with those records; or the accounts do not comply with i.lie applicable requirement5 concerning the form and content of accounts set out in the Charities (Account5 and Reports) Re8111)titsn$ 2008 other than any requirement that thtr ¢1ccounts give a 'true and fair view, whicli 15 not a niffJttL3r considered as part of an independvni examindtion. I have no concerns and have come across no other matters in connection wlth th(. exiiminatlon to which attention should be drawn in th55 report in order to enable a proper underftanding of the accounts to be reached. Mis*r Emerald Path Ltd Chartered Certified Accountants 32 France5 Avenue Gatley Cheadle Cheshire SK8 4BJ Page 3
Shree Ram Mandir Shree Jalaram Bha slateme.nt of Financial Activities F()r the Year Ended 310ecember 202- an Mandal 31.12.23 Total nds J L.12.22 Total fvnds Unrestrirted Fund5 Restricted Funds Notes INCOME ANO ENDOWMÉNT FROM Donations and Legacies Charitsble artlvitle5 Temple artivities 142,295 1,683 143,978 208,345 Other trading activlties Investment income Totsl 5,550 869 147,845 1,683 149,5?8 Ja9,214 EXPENDITURE ON Raising. funds Charltable actl¥ttles Temple actlvitles 3,291 3,291 2 1,627 14,655 Other Totsl 24,918 24,918 14,655 NET INCOME 122,927 1,683 124,609 l (J4,559 Tran51*r betwéen funds Net Mo¥ement In fvnds 122,927 1,683 124,609 1 ¢14,559 RECONCILATION OF FiINOS Total funds brought ft>rward 127,979 1,624,699 1,752,678 1458,119 TOTAL FUNDS CARRIED FORWARD 250,906 1,626,382 1,877,287 The notes form part of the financial statements Page 4
Shree Ram Mandir Balance Sheet For the Year Ended 31 December 202? Shree Jalaram Bha an Mandal Unre5trlrted Funds Restrkled F¥nds 31.12.23 Total funds 31.12.22 Total funds Notes FIXED ASSÉTS Tan8ible asset5 146,631 1,485,925 1.632.556 1,487.077 CURRENT ASSETS Trade Debtors Prepavmenl and accrued Income 3.323 3,323 1.23d Cash at bank Ond ifj hand 54.411 387.904 442,315 407.127 57.734 387.904 445.638 408.361 CREDITQRS Arno¥nt5 falling due within o#e year 18.487 3.131 21.618 13,471 NEf CURReNT AsseTS 39,247 384.773 424.020 394.890 TOTAL ASSETS LESS CURRENT LIBIUnES 185,878 1.870,698 2.056.576 1.881,967 CPEDIYOPS Amount5fallin8 due after more than one yèar 179.289 179.289 l29,2 NET ASSETS FUNDS 185,B78 1.691,409 1.877,28 1 1,752.677 Unre5tncted fThd5 250.906 IZ7.979 Restricted fund5 1,626,382 L.62.4,699 TOTAL FVNDS 1,877,281 1.7i2,678 The Financial Statements were approved by the Board of Trustees on 31 October 2024 An(1 we. 5Sgned Dn its behalf by.. C M15tr The notes form part of the financial statements Page 5
Shree Ram Mandir Shree Jalaram Bha Notes to the FSnancial Statements For the Year Ended 31 December 202? an Mhndal I. ACCOUNTING POLICIES Basis of preparlng the financial Statements The linancial statements of th¥ charity, which is a public benefit entity under FRS 102, have been prepared in accordance viitli tlie Charities SORP (FR5 1021 'Accoun(ing and Reporting tr)y Charities.. Statement of Recommended Practice applicable to charitles prepariny thelr accounts in accordance with thLI l inancial Reporting Standard applicablE in the LIK Lind Republic of Ireland IFRS 1021 le.fl£ctlve l JanuJry 20151,, Financial Reporting SILiiidaid 102 ' rhe Financial Reporting Standard ¢ippli¢able in Ihe UK and Republic of Ireland, li nd tl)e Chorities Act 2011. The financial statements have been prepared under the historical cost canvention. Income All income is recognised in the St¢ilement of financial Activitie5 once thÈ' ihhrity ha5 entitlement to the funds, itls probable that the income will be received, ènd tlie amount tan be measured reliably. ExpendSture Liabilitiès are recognlsed 35 expenditure as soon as there is a legal or constrijrtive obligatlon committin8 the charity to that exi)eriditure. il is probable that a transfer of eccii)omic benefits will be requlred In settlement and rhe amount of the obligatSon can be measured r'eliably. Expendlture is accounted lor un an bccrua15 basis and has been classSfie(l Jndi>r h£'iditl8S that a8¥regate all cost relaied to tlie trbtegory. Where costs cannot be directly attribulÉ.,d tu particular headin8S, they have beL7n allocated to activities on a basis consistL4nt wi*li tlie ust. of resources. Tan8lble flxed assets Depreciation is provided at the followin8 annual rates in order to write off ea(=h asset over Its estlmated useful Ilfe. Fixtures and fittings - Plant & Machlnery- Offlce Equipment - IO% on cos1 20% Strai8ht Llne 20% sfrdi¥ht Line Taxatlon The charity is exempt from tax on its charitable activities. Fund accountlng Unrestflcted funds can be LFsecl In dccordance with the charitable objectives at tlie dlsrretlo of the trustees. Restrlcted funds can only be used lor particulrir restricted purposes withiii the object5 of the charity. Restrirtions arise when specified by the donor or when funds are raised for partitular restricted purposes. Further explanation of the natiire and purpose of each fund 15 included in the note5 to the financial statement5.
Page 6 Shree Ram Mandir Shree lalaram Bha Notes to the Financial Statements For the Year Ended 31 December 2023 an Mandal 31.12.23 31.12.22 OTHER TRADING ACTIVITIES Yoga Classes 70 INVESTMENT INCOME 31.12.23 31..12.22 Membershlp 65 CAF 255 Hall Hire 1.315 Events 1,415 Grants 2,5LKI 5,550 TRUSTEES REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 December 2023 nor lor the year ended 31 December 2022. Trustees Expenses There were no trustees, expÈnse5 paid for the year ended 31 Decembei 2023 nor for the year ended 31 December 2022. Page 7
Shree Ram Mandir
Shree Jalaram Bha
Notes to the Financial Statements
For th Ye3r Ended 31 December 2
an Mandal
23
COMPARATIVIES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Vnrestrlcted
Funds
Restricted
Funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donation5 and Le8acles
Charltable A
Sliree Ram Mandir Shree Jalaram Bhaian Mandal Notes to the Financial Statements Fur the Year Ended 310ecember 2023 TANGIBLE FIXED ASSETS Fixtures and Fittings Offlce Equipme nt Planl & Macliiner Frtspholtl Pioperty rotals COST At l January 2023 1,486,597 8,365 1,494,962 Addition5 Disposals 124.32EI 353 21,015 145,695 At 31 December 2023 1,610,92J 8,365 353 21,015 I,lJ40,658 DEPRECIATION At l January 2023 7.887 7,887 Charge for year Eliminated on disposal 128 88 216 At 31 December 2023 8.014 88 8,102 NEf BOOK VALUE At 31 December 2023 1,61.0,Q25 351 265 21.1115 I,r)32,555 At 31 December 2022 1,486,597 479 1,487,076
Page 9 Shree Ram Mandir Shree lalaram Bha an Mandal Notes to the Financial Statements For the Year Ended 31 December 2023 cREDOR$.. AMOUNT5 FALLING DUE WITHIN ONE YEAR 31.12.23 31.12.22 Other Creditors 20,118 11,971 Accrued expenses 1,500 1,500 21.618 13,471 CREDITORS: AMOUNTS FALLING DUE AFfER MORE THAN ONE YEAR 31.12.23 31.12.22 Loans from members 179,289 129,290 Page 10
Shree Ram Mandir Shree Jalaram Bhaian Mondal Notes to the Financial Statements For the Year Ended 31 December 202 MOVEMENT IN FUNDS Net Movement in Funds Transfer between lunds At 31.12.22 At 1.1.22 Unrestricted Funds General Fur¢ds 127,979 122,927 250,906 Restrirted Funds 1.612,410 Building Fund 1.610.727 1,683 Other restflrted fund 13,972 13,972 1,624.699 1,683 1.626,382 1,877,287 TOTAL FUNDS 1.752,678 124,609 Net movement in funds, included Iii the above are a5 follows.. lTrcomlng resources Resouri"es expended Movement In Funds Unrestricted Funds General Funds 147,845 24,918 122,927 Restrirted Funds Building Fund 1,683 1,683 124,609 TOTAL FUNDS 149,528 i.4,918 Page 11
Shree Ram M ndir Shree Jalaram Bha Notes to the Financial Statements For the Year En ed 31 December 2029 an Mandal Comparatlves for movement In funds Net Movement In Funds Transfèr between funds At 31.12.2Z At 1.1.22 Unrestrirted Funds General Funds 84,901 193,078 140 tx)o 127,979 Re5trlited Funds Bulldlng Fund 1.459,246 1,481 15U,IXJO 1,610,727 Other restrirted fund 13,972 13,972 1,473,218 1,481 1,624,699 TOTAL FUNDS 1,458,119 194,559 I50,0 1,752,678 Comparative Net movement in funds, Included in the above are as follows.. In¢offlln8 resources Resources e¥pended M¢¥Liment In Funds Unrestrlrted Funds General Funds 207,733 14,fi.55 193,078 Restrlcted Funds Building Fund 1,481 1,481 TOTAL FUNDS 209,214 14,6115 194,559 Pa8e 12
Shree Ram Man Shree J 18ram Bha an M¢ind31 Notes to the Financial Statement5 For the Year Ended 31 December 2023 io RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 December 2023. Page 13
Shree Ram Mandir Shree Jalaram Bha an Mandal Detailed Statement of Financial Activitie5 For the Year Ended 31 December 2023 31.12.23 31.12.22 INCOME AND ENDOWMENTS Donations and Aarti Boxes Donations and Aarti Boxes 15,910 19,711 Bhajan Satsang 1,683 1,481 Other donatior)5 126,384 154, 750 Membership fg.ps 65 144,043 176,l34 Other Trading artivities Yoga classe5 869 Investment Income CAF Hall hire 255 1.315 Events 1,415 Grant 2,500 5,485 Charltable activities Gift aid 32,211 Total Incoffling re50ur¢e5 149,528 209,214 This page doe5 not form port of the statutory financial statement Page 14
Shree Ram Mandir Shree lalaram Bha an Mand31 Detailed Statement of Financial Activitie5 For the Year En d 31 December 2023 31.12.23 31.12.22 EXPENDITURE Ra151ng donatlons and legacies Fund Raising events Food for temple Coach hire 2,145 1,146 69C 3,291 690 Charltable artlvltles Water rates 179 5,786 6,758 1,256 3.575 116 ioi 186 3,b52 5,873 498 1,6bS In5ur3nce Light and Heat Telephone Post, Stationary & Advertisin8 Donations Sundries Bank Charges Depreciation of Tangible fixed assets 457 216 14E 18,444 12,OlC Other Repairs & Renewals Los5 on sale of tangible fixed assets 1.683 446 1,683 446 Support costs Governance C05t Accountancy Fee 1,500 1,5rx) 1,50C 1,50C Total Resources expended 24,918 14,65S Net Income 124,609 194,5.5• This page does not form part of the statutory financial statement Page. 15