REGISTERED CHARITY NUMBER: 1126252 Trusteeg Report and Unaudlted Flnanclal Statsment for Y•ar End•d 31 D•c•mber 2024 For Shr•• Ram Mandlr/Shree Jalar•m IH lfy Jns Bhalan Mandal Emerald Path Ltd Chartered Certified Accountants 32 Frances Avenue Gatley Cheadle Cheshlre SK8 48J
Shree am Mandlr Shree Jalaram Bha an Mandal Content of the Financial Statements For the Year Ended 31 December 2024 Page Trustees Report Independent Examlnerfs Report Statement of Flnanclal Activitles Balance Sheet Notes to the Flnancial Statements 6-13 Detalled Statement of Financial Actlvitles 14-15
Shree Ram Mandir Shree Jalaram Bha'an Mandal stees Re ort For the Year Ended 31 December 2024 The trustees present thelr report with the flnancial statements of the charlty for the year ended 31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance wlth the Financial Reporting Stsndard applicable in the UK and Republic of Ireland {FRS 102) {effective l January 20151. Jnhq OBJEcfivES AND ACTIVITIES Objectives and alms The aims and objertives of this charity are.. IA) The advancement of the education of the Hindu Dharma Irellgionl for the benefrt of the public. {Bl To promote religious, soclal and cultural actlvities for the members. 1714AII y LM)( aJO n4tJ.) ACHIEVEMENT AND PERFORMANCE knm lyn6yno The charity continues to provide rellglous. Social cukural actlvltles for the members. This included classes such as Yoga and Tai Chi Classes. The building at the new premises continues and with the support of the members and local }1# i011¥ community the build has started and in progressing well. FINANCIAL REVIEW Prlnclpal fundlng sources Funding is raised during events and regular weekly cultural actlvltles. 74SE The building project, the charity has obtained loans from members to support the bulld. FUTURE PLANS l. Continue with he build at Wilshaw Lane, Ashton under Lyne. 2. Review Internal systems to contlnue to improve development of the temple. 3. Continue to raise funds to complete the new building through addltional events. 4. Continue to receive help from volunteers to help the trustee's STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document The Charity is controlled by its governing document. a deed of trust, and constitlrtes an unincorporated charity. Related partles There are no related parties. T-y*6MJ Page I
Shree Ram Mandir Trustees Re ort For the Year Ended 31 December 2024 Shree Jalaram Bha'an Man al REFERENCE AND ADMINISTrATIVE DETAILS Reglstered Charlty number 1126252 Prlnclpal address 58 Kenyon Street Ashton Under Lyne OL6 7DU Trustees Chandrakant Mistry {Chalrl Ishwerj Gopal Damyanti MSstry Bharatkumar Vallabhbhal Lad Shardaben Patel Jasuben Mistry Sumitra Nathoo Kishor Kumar Lad Bharatkumar Lad Independent examlner Emerald Path Ltd Chartered Certlfied Accountants 32 Frances Avenue Gatlev Cheadle Cheshl SK8 48J Approved by order of the board of trustees on 30 October 2025. And slgned on Its behalf by: C Mistry- Trustee Page 2
Inde endent Examiner's Re For the Year Ended 31 D rt to the Trustees of Shree Ram Mandir mber 2024 Shree Jalaram 'an Mandal Independent examlner'5 report to the trustees of Shree Ram Mandlrlshree Jalaram Bhajan Mandal I report to the charity trustees on my examination of the accounts of the charity for the year ended 31st December 2023 which are set out pages 4 to 13 Responslbllltles and ba51s of report As the charitls trustees you are responsible for the preparatlon of the accounts In accordance wlth the requlrements of the Charities Act 20111'the Act'l. I report in respect of my examlnatlon of the charws accounts carrfed out under sectlon 145 of the Art and In carrying out my examination I have followed all the applicable Dlrections given by the Charity Comrnlssion under sectlon 145151{bl of the Act. Independ•nt examln•rf5 stst•m•nt I have completed my examlnatlon. I confirm that no materlal matters have corne to my attentlon In connectlon wlth the examlnatlon 8lvin8 me cause to believe that in any material respect: accountlng records were not kept In respect of the charlty as requlred by sectlon 130 of the Act; or 2. the accounts do not accord wlth those records; or 3. the accounts do not comply wlth the appllcable requlrements concernlng the form and content of accounts set out in the Charities (Accounts and Reports) Re8ulations 2008 other than any requirement that the accounts 8lve a 'true and fair Vie which is not a matter consldered as part of an Independent examlnatlon. I have no concerns and have come across no other matters In connection wlth the examlnatlon to which attentlon should be drawn In this report In order to enable a proper understandln8 of the accounts to be reached. Emerald Path Ltd Chartered Certified Accountsnts 32 Frances Avenue Gatley Cheadle Cheshire SK8 4BJ raLrr8 qIIAW4. Page 3
Shree Ram Mandir Shree Jalaram Bha'an Mandal Statement of Financial Activities For the Year Ended 31 December 2024 31.12.24 Totsl funds 31.12.23 Total funds Unrestrfcted Funds Restrlrted Funds Notes INCOMEAND ENDOWMENT FROM Donation5 and Legacies Charltable actlvitl Temple artivities 177,227 177,227 143,978 Other trading activities Investment income Total 3,943 3,943 5,550 181,170 181,170 149,528 EXPENDITURE ON Raising funds Charltsble artfvltles Temple activities 1,757 1,757 3,291 23,808 23,808 21,627 Other Total 25,565 25,565 24,918 NET INCOME 155,605 155,605 124,609 Transfer between funds Net Movement In funds 155,605 155,605 124,609 RECONCILATION OF FUNDS Total funds brought lorward 250,906 1,626,382 1,877.288 1,752,678 TOTAL FUNDS CARRIED FORWARD 406,511 1,626,382 2,032,893 1,877,287 The notes form part of the financial statements Page 4
hree Ram Mandir Balance Sheet For the Y r Ende m Bha'an an l December 2024 ,_14 ami Unrestrlct•d 31.12.24 Totsl funds 31.12.23 Tot•1 fvndi Fundj Notes FIXED A55ETS d8)11 Tanglble assets 146.429 1,729,850 , 1.876,279 1,632.556 CURRENT ASSEIS oq Trade Oebtors Prepayment and accrued Income 4.111 4.111 3.323 C05h at bank and In hand 52.569 298.021 350.590 56,680 298,021 354,701 445.638 CREDITORS Amounts f•llln8 due wlthln one y¢•r 15,667 ,91 3.131 18.798 wlj 21,618 NET CURRENT ASSErs • y 294 . 424,020 TOTAL ASSEfs LESS CURRENT UBILITIES 187,442 2,024,740 2,211182 2,056,576 CREDITOR5 Amounts f4lllni due After morn thJn one year 179,289 179.289 179.289 NÉT A55EIS FUNOS 187,442 L845 451 2032893. 1877,287 Unrestrkted lunds 406.511 250,906 Restrlcted funds 1626,382 1,626,382 TOTAL FUNDS 2.032,893 L877,287 The Flnanclal Statements were approved by the Board of Trustees on 31 October 2024 and were slgned on its behalf by: C Mlstry The notes form part of the financlal statements Page 5 Iwiiif4X•
Shree Ram Mandir Shree Jalaram Bha Notes to the Financial Statements For the Year Ended 31 December 2024 an Mandal I. ACCOUNTING POLICIES Basls of preparln8 the flnanclal ststements The financial statements of the charity, whlch Is 3 public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP {FRS 1021 'Accounting and Reporting bv 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 (FRS 102) leffertive l January 2015),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Art 2011. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the fund5, It is probable that the income will be received, and the arnount can be measured reliably. Expendlture Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obllgation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources. Tanglble fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Flxtures and fittings- IO% on cost Plant & Machinery- 20% Straight Line Office Equipment- 20% Straight Line Taxatlon The charity is exempt from tax on Its charitable activities. Fund accountlng Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Page 6
Shree Ram Mandir Shree Jalaram Bha'an Mandal Notes to the Financial Statements For the Y ar Ended 31 December 2024 OTHER TrADING AcrivmES T£ Yoga Classes 615 INVESTMENT INCOME 31.12.24 31.12.23 Membershlp CAF Hall Hlre Events Grants 65 255 1,315 1,41S 2,500 5.550 3,328 8£ 3,328 TRUSTEES REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefrts for the year ended 31 December 2024 nor for the year ended 31 December 2023. Im•T Trustees Expenses There were no trustees, expenses pald for the year ended 31 December 2024 nor for the year ended 31 December 2023. Page 7
Shree Ram Mandir Shree Jalaram Bha'an Mandal Notes to the Financial Statements For the Year Ended 31 December 2024 COMPARATIVIES FOR THE STATEMENT OF FINANCIAL AcfiviTIES Unrestrlrted Funds Restricted Funds Total funds INCOME AND ENDOWMENTS FROM Donations and Legacies Charltable Actlvltles Temple activities 177,227 177,227 Other trading activities Investment Income 3943 3.943 Totsl 181,170 181,170 EXPENDITURE ON Raising Funds Charltable actlvltles Temple activities 1,757 1,757 23,808 23,808 Other Total 25.565 25.565 NET INCOME 155,605 155.605 RECONQUATION OF FUNDS Total funds Brought forward 4(KI,906 1,476.380 1,877,286 TOTAL FUNDS CARRIED FORWARD 556,511 IA76.380 2.032,891
Page 8 hree Ram Mandir Shree ram Bha'an Mandal Notes h Flnanclal Statements F rth Ye r Ended 31 D cember 2024 TANGIBLE FIXED Flxtures Freehold Property Plant & Machlmry Flttln81 Equlpm•nt Totsls COST At l January 2024 1,610,925 8,365 353 21,015 1,640,658 Addltlons Dlsposals 243,925 243,925 At 31 December 2024 1,854,850 8,365 353 21,015 1,884,583 DEPRECIATION At l January 2024 8,014 8,102 Charge for year EllmSnated on dlsposal lis 88 203 At 31 December 2024 8,129 176 8,305 NET BOOK VALUE At 31 December 2024 1,854.850 237 177 21.015 IA76.278 At 31 December 2023 1,610,925 351 265 21,015 1,632,555
Page 9 Shree Ram Mandir Shree Jalaram 8ha.an Mandal Notes to the Financial Statemen For the Year Ended 31 December 2024 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.Z4 31.12.23 Other Credltors Accrued expenses 17,298 1,500 18,798 11,971 1,500 13,471 CREDITORS: AMOUNTS FALLING DUE AFfER MORE THAN ONE YEAR 31.12.24 31.12.23 Loans from members 179,289 129,290 Page 10
Shree Ram Mandir Shree Jalaram Bha'an Mandal Notes to the Financial Statements For the Y ar Ended 31 December 2024 MOVEMENT IN FUNDS ¢14 Net Transfer Movement between In Funds funds At 31.12.23 At 1.1.23 Unrestrlcted Funds General Funds 250,906 155,605 406,511 Restrlcted Funds Buildlng Fund Other restritted fund 1,612,410 13,972 1,626,382 1.612,410 13,972 1,626,382 TOTAL FUNDS 1,877,288 155,fA)5 2,032,893 Net movement in funds, Included in the above are as follows: vom nl b9kn Incomlng Resources Movement resources expended In Funds . Unrestrlcted Funds ' General Funds 181,170 25,565 155,605 Restrlrted Funds Building Fund I4 TOTAL FUNDS 181,170 25,565 155,605 Page 11
Shree Ram Mandir Shree Jalaram Bha'an Mandal Notes to the Financial Statements For the Year Ended 31 December 2024 Comparatlves for movement In funds Net Movement In Funds Transfer between funds At 31.12.23 At 1.1.23 Unrestrfcted Funds General Funds 127,979 122,927 250,906 Restricted Funds Building Fund Other restricted fund 1,610,727 13,972 1,624,699 1,683 1,612,410 13,971 1,626,381 1,683 TOTAL FUNDS 1,752,678 124,610 1,877,287 Comparative Net movement in funds, included in the atK)ve are as follows: Incoming Resources Movement resources expended in Funds Unrestricted Funds General Funds 147,844 24,918 122,926 Restrlcted Funds Building Fund 1,683 1,683 TOTAL FUNDS 149,527 24,918 124,609 Page 12
Shr R m Mandir Shree Jalaram Bh Notes to th Financial S emen For the Y r Ended 31 December 2024 'an Mandal io RELATED PARTrf OISCLOSURES There were no related party transartions for the year ended 31 December 2024. r5 •w3 Page 13
Shree Ram Mandir Shree Jalaram Bha. an Mandal Detailed Statement of Financial Activities Forthe Year Ended 31 Decernber 2024 31.12.24 31.12.23 INCOME AND ENDOWMENTS Donatlons and Aartl Boxe5 Donations and Aarti Boxes 13,266 15,910 Bhajan Satsang 1,683 Other donations 163,961 126,384 Membership fees 65 177,227 144,043 Other Tradin8 actlvltles Yoga classes 615 Investment Income CAF Hall hire 255 1,315 Events 3,328 1,415 Grant 2,500 3,328 5,485 Charitable artlvltles Gift aid Total Incoming resources 181,170 149,528 Thi5 page does not form part of the statutory financlal statement Page 14
Shree Ram Mandir Shree Jalaram Bha"an Mandal Detailed Statement of Financial Activities For he Year Ended l December 2 23 31.12.24 31.12.23 EXPENDITURE Ralsln8 donatlons and legacles Fund Raising events Food for temple Coach hire 1,757 2,145 1,146 Charltable artlvltles Water rates Insurance Light and Heat Telephone Post, Stationary & Advertlsin8 IT Donations Sundries Bank Charges Depreciation of Tangible fixed assets 1,757 3,291 179 5,786 6,758 1,256 3,575 116 ioi 7,362 10,947 613 2.021 12 ioi 811 203 22,129 457 216 18.444 Other Repairs & Renewals Loss on sale of tanglble fixed assets 179 1,683 179 Support costs Governance Cost Accountan Fee 1,683 I,5) 1,500 1,500 1,500 Total Resources expended 25.565 24.918 Net Income ISS.605 124,609 This page does not fomi part of the statirtory flnanclal statement Page 15