REGISTERED CHARITY NUMBER: 1130120
REPORT OF THE TR
STEES AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024
FOR
SHREE SWAMINARAYAN SIDHANT
MANDAL BOLTON
AJIVAN
Riaz Ahmad & Co Limited
Chartered Certified Accountants
Lord House
51 Lord Slreel
Manchester
M3 1HE

SHREE SWAMINARAYAN SIDHANT SAJIVAN
MANDAL 80LTON
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024
Pago
Roport of tho Tru¥tg0¥
qto4
Statsmont of Trust￿8, R￿Po￿lbIlltl0s
RoPQrt of the Indopgndgnt Audltor¥
6t08
Stst•mont of Flmnclal A¢tlvltlo¥
Balanco Sh••t
10
N¢)ts8 to tha Flnanclal Stat•m•nts
11to13
0•t•llgd Ststsmont of Flnan¢lal A¢tlvltlg¥
14

HREE SWAMINARAYAN SIDHANT SAJWAN
MANDAL BOLTON
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST DECEMBER 2024
The trustees present their report with the financial st81ernenls of the charity for the year ended 31st December 2024. The Iwslees
adopted the provisions of the stslemenl of Recommended Practice ISORPI 'Accounling and Reporting by Charities, issued in March
2005 and revised in May 2008.
OBJECTIVES AND ACTIVITIES
Summary of activities
The UK registered charity, Maninagar Shree Swaminarayan Gadi Sanslhan Shree Muklajeevan Swamibapa Sthapit Shree
Swaminarayan Sidhant Sajivan Mandal- Bolton. is one of the UK cenlres of Maninagar Shree Swaminarayan Gadi Sanslhan, the
worldwide centre for spiritual, cultural and soaal progress. SSSSM Bolton operates under the name Shree Swaminarayan Mandir
Bolton.
The objectives of the charity a￿ lo advance, support and encourage the faith of Maninagar Shree Swaminarayan Gadi Sanslhan in the
United Kingdom. Further information about the worfdwide org8nisalion is found on hllps'.lth.swaminarayangadi.comlbollon
The Trustees and Management Committee plan for future activities and how they wll conlribule lo the aim and objecb'ves of the
Charity and to the Charily Comm188ion guidance on public benefit. The review helps the Truslees and Management Committee en8ure
activities remain aligned lo the objectives ol the Charity. The overview below details the activilie$ undertaken within the year.
Ovemew
The aclivilios that were able lo lake place throughout the year included..
Educational.. Gujarati classes were held on a weekly basis lo students throughout the academic year.
Spirilu81.. Religious education clas5e$ and scripture recitals, in Guj8rali and English, tailored for different age groups were held.
Cultural.. Classical music lessons, cla88ical 8nd contemporary dance cla$¥g¥ lor different ago groupa were hel¢J.
Sooal.. Daily congregations were held mulliple limes each day.
Charity,, Blood donation se88ion8 continued throughout the year.
Sport$'. Sports 8ctivilies were organl8ed 8t exlernal venue3 and participated interfaith tourn8menls.
January
Makar Sankrantl- Educational speeches about how thi5 relates lo the hlndu phI1080phy.
Indla Ropubllc Day- A cultural night was organised with cultural dances and singing performances lo the congregation lo broaden
their knowtedge about the hi810ry of this day.
F•bru•ry
Mèntal H•alth Awar•n•M- A mental health and wellbeing trainer provided awareness of how everyd8y rnenlal health 18 affected and
how to cope with Te81 lifa $ilualion$.
March
Rangotsav. Children attended lo be educated about the festival of colour8 and participated in variou8 acliville8.
Mayorfs Charity Ball- Cultural drummers (Dhol Players) attended lo help fund raise for the Ioc81 m8yorfs charity event.
Aprll
EKTA Shibir- Over 450 partlClP8nls from Shree Swaminarayan Mandir Bolton and King$bury look part in various educalional and
recreational activities al JCA Condover Hall- Shrewsbury, during the 4 day residential trip.
May
Clvlc Sunday- Shree Muklajeevan Swamib8pa Pipe Band Bolton performed in the Town centre lo celebrate the new Mayor elected.

SHREE SWAMINARAYAN SIDHANT
MANDAL BOLTON
IVAN
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST DECEMBER 2024
Juno
Womon Tour of Brltsln's Cycllng Raca- Shree Muktajeevan Swamibapa Pipe Band Bolton performed al the final leg Leigh Sport
Vi1189e.
Ladlos Aft¢rnoon- A dedicated women's only event which involved games, fun activities and BBQ food.
F*thorn D*y- The events included cultural performances of dance, music and singing, by the Shree Muklajeevan Swamibapa
Academy of Performing Art$.
World Yoga Day- People Irom the community of all ages joined in the multiple session8 lo celebrate the Inlemalional Yoga Day.
Armed Forcos Milltary Parade- Shree Muktajeevan Swamibapa Pipe Band Bolton perfomed in Wigan lo appreciate the Armed
Force8 which included a town centre parade proce88ion and stage perk)rmancEs.
Juty
Eld•rly Fleld Trlp Over 80 elderty participants were taken away on a field trip lo a Kenyon Farm where everyone had the chance lo
pick fruits and vegetables and a religious discourse look place on sile. Following this. lo thank our elderly community members they
were laken lo Hollywood BO￿ in Middlebrook and then transported back to the temple for table aclivilies and dinner.
ManchMt•r Day- Shree Muktaieevan Swamibapa Pipe Band Bolton perfom8d al Manchester Day festival al the annual parad?.
Augu¥t
Annlvgrsary Cg1obratlons- One of the M8nd81's most important occasions of the year was the 24th anniversary ol Ihe Shre¢
Swaminarayan Mandir Bolton, which was celebrated on Sunday 18th August 2024, in the presence of Acharya Shree
Jilendriyapriyadasji Swamiji Maharaj. On thi8 day, the 25th anniver8ary of Bolton Mandir was officiolty launched in preparation foi the
grand celebration next year.
8optgmb•r
Swamlbapa's M8morl•l Evont. Devotees from Bolton and London gathered and were taken lo a 8acred pilgrimage 8ile on Somerset
Road, Bolton lo pay re8pect8 where Shree Muklajèevan Swamibapa withdrew his human lomi.
Octobor
Novembgr
Dlwall and Now Year. The festival ol lighlg and 81art of Samvai 2081 was celebrated at the Mandir from 28th October lo 2nd
Novern￿r 2024. Over 8 Ihous8nd visitors streamed through the Mandir lo have the darghan ol the Lord pre3iding before a 3pecla¢ular
Annakul.
8apa•hrg0 Pragtya Fun Day- The children celebrated the manifestslion day of Jeevanpran Abji Bapashree wlh various games
acliwties which provided educational knO￿edge of Jeevanpran Abji 8apayhree.
R•m•mbran¢o Sunday- Sh￿e Muklajeevan Swamibapa Pipe Band Bolton performed al Bolton Town Centre to remember the service
and sacrifice ol Ihose who served in Remembrance Sunday- Shree Muktajeevan Swamibapa Pipe Band Bolton performed al Bollcn
Town Centre lo remember the Service and 8acrifice of those who Served in the armed forces and emeroencv 8eNce8.
Decembfrr
Bhakti Sango•t- The event included cultural performances, music and singing, by Sh￿e Muklajeevan Swamibapa Academy of
Performing Arts.
Intornational Folk Dancg and Muslc Festlval- Shree Muklajeevan Swamibapa Pipe Band Bolton performed in Istsnbul, Turkey.

SHREE SWAMINARAYAN SIDHANT SAJIVAN
MANDAL BOLTON
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST DECEMBER 2024
ACHIEVEMENT AND PERFORMANCE
Ch•ritsbl¢ activitios
Semces were held daily and all the festivals were celebrated ¥yith high level ol alter￿ance .
Gujarali Language classes were held every Saturday. The Arts and Cultural Centre within the temple was regularty visited by local
schools and other community groups.
Financial Porformance
The Iruslees are please lo be able lo ￿port that during 2024 the charity achieved a surplus of É 214,99012023 £ 74,356).
FINANCIAL REVIEW
Investmant poll¢y and obloctlvo$
The charity's fund8 ara placed on Short - lem, inleresl-bearing fixed depo8i18 lor ease of acce88.
Ro¥orvo8 poIIcy
The eharily now has free reserves of £ 4,322,02012023 £ 4.107.030).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Govornlng documant
The organi8alion 18 an unincorporated as8ociallon reglslered wllh Charille8 Commlsslon on 11 June 2009 under a con8lilulion adopted
on 6 September 2008 and amendod on 24 May 2009.

HREE SWAMINARAYAN SIDHANT
MANDAL BOLTON
IVAN
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST DECEMBER 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organi8ational structuro
The charity is managed by Ihe thirteen members managing committee which inc4ude three of the Iruslees above mentioned. All the
tru81ees and committee members are elected by members of the congregation simultaneously for a Ihree-year tem currendy expirirvJ
on 31 December 2024.The Iruslees meet regularfy throughout the year.
Three of the Iru8tee8 are also lilleholders of the freehold property.
Other members of managing committee are..
Mr Govind Valji Naran
Mr Harghad Kalyan Hirani
Mr Laxrnan Lalji Varsani
Mr Navnilkumar Gopal Sanghani
Mr J R Patel
Mr M Kathiriya
Mr P Naran
Mr D M Roghwani
REFERENCE AND ADMINISTRATIVE OETAILS
Rogl8tgrod Charlty numb•r
1130120
Prlnclpal •ddre*•
161 Deane Road
Bolton
Lancashire
BL3 SAH
Tru$le••
K B Palfjl Secretary, Tru81ee & liileholder
K V N8r8n Chairperson, Trustee & lilleholder
N K Patel, Trustee, lilleholder & treasu￿r
Audltorl
Riaz Ahmad & Co Limited
Lord House
51 Lord Slieel
Manchester
M3 1HE
Approved by order of the board of Iruslee8 on 17 July 2025 and signed on ils behalf by..
K V Naran- Trustee

SHREE SWAMINARAYAN SIDHANT SAJIVAN
MANDAL BOLTON
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31ST DECEMBER 2024
The trustees are responsible for preparing the Report of the Trustees and the financial statements in 8c¢ordan¢e with applicable law
and United Kingdom Ac￿untIng Standards {Uni(ed Kingdom Generally A￿epted Accounting Practi￿1.
The law applicable lo charities in England and Wales. the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and
the provisions of the trust deed requires the Iruslees lo prepa￿ financial slalemenls for each finanaal year which give a tru6 and fair
view of the slate of affairs of the charbty and of the incoming resources and application ol resources, including the income and
expenditure, ol the charity for that period. In preparing those financial slalemen15, the Iruslees are required lo
yelecl suitable accounling poliryes and then appty them consistent￿..
observe the methods and principles in the Charity SORP.,
make judgemen19 and eglimates that are reasonable and prudent.,
prepa￿ the financial slalements on the going concern basis unles81118 inappropriate lo presume that the charity
will continue in business.
The trustees are responsible for keeping PToper accounting records which disclose wlh reasonable accuracy at any lime the financial
POSltion of the charity and lo enable them lo ensure that the financial statements comply wilh the Charities Act 2011, the Charity
IAceounl8 and Reportsl Regulations 2008 and the provisions of the tru81 deed. They are also responsible lor safeguarding the 8gse18
of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees of the charity are required lo prepare financi818lalemenls for each finon¢ial year which give a true and f8ir view of the
stale of the affairs of the tru51 and 91 the surplus or deficit of the charity for that period. In preparing Ih03e finoncial slalemenls, the
Iruslees afe required lo..
select 8uilable aGGounling policie8 and apply them consS8lenlty
make judgements and eslimales that are reasonable and pnjdenl
slate whether applicable accounting standards have been followed, 8ublecl lo any material departure$ disclosed
and explainecl in the financial statements
prepare the financial slalemenl8 on a going concern basis
The trustees are responsible also for keeplng proper accountirrfJ records which discloso with reasonable gccuracy the financial position
of the Irusl and lo enable il lo ensure that the financial slalemen15 Cgmply with the chgrily law. They are also responsible for
Safeguarding the 8ssel8 of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other
irregularities.
Sn respect of the audit the Iruslee5 have 8 responsibility lo ensure that they lake 811 steps necessary in order lo make Ihem8elves
awaTe of any relevant audit information and lo establish thal the auditors are aware of that information.

REPORT OF THE INDEPENDENT AUDITORS TO THE TRU
SHREE SWAMINAFIAYAN SIOHANT SAJIVAN
MANDAL BOLTON
TEE
Opinion
We have audited the financial sialemenls of Shree Swaminar8yan Sidhanl S8jivan M8ndal Bolton Ilhe 'charsty'l for the year ended
31st December 2024 which comprise the Slalemenl of Finanual Activitie8. the Balance Sheet and notes to the financial statement5,
including a summary of significant accounting policies. The financial reporting framework that h88 been applied in their preparation is
8pplic3ble law and United Kingdom Accounting Slandards (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial stal6menl8'.
give a true and fair view of the slate of the charity's affairs as al 31st December 2024 and of ils incoming resources
and application of resources, for the year then ended.,
have been property prepared in accordance with Uniled Kingdom Generally Accepted Accounting Practi￿,. and
h?ve been prepared in accordance with the requirements of the Ch8rities Act 2011.
B•818 for opinion
We conducted our audit in accordance wlh Inlemallonal Standards on Auditing IUKI IISAS IUKII and applicable law. Our
re8ponsibililies under those standards are further de8cribed in the Auditors. responsibilities for the audit ol the finanaal statements
section of our report. We are independent of the charity in accordance with the elhical requirements that are relevant lo our audit of
the financial slalemenls in the UK, including the FRC'¥ Ethical Standard, and we have fulfilled our other ethical responsibilities in
accordance with Ihe8e requirement¥. We believe that the audit evidence we have obtained is sufficient and appropriate lo provide a
basis for our opinion.
Con¢luslons r•latlng to golng c¢nc•rn
In auditing Ihe financial 8lalemenl8. we have concluded Ihal the Iruslees, u80 of the going concern basI8 of accounting in the
preparation of the financial 51alemenl¥ is oppropriale.
Based on the work we have performed, we have not identified any material uncertainties relallng lo events or conditions that,
individually or collectively, may ￿st signific9nl doubl on the charity'8 ability lo continue 88 8 going concern lor a period of al least
lelve months from when the financi81 slalemenls are aulhorised for issue.
Our responslbililies and the responsibilities ol Ihe Iru¥lee¥ with re¥pecl lo going concern are described in the relev8nl section8 of this
report.
Othèr Informatlon
The Iruslees are responsible for the other information. The other information compri8e8 the information induded in the Annual Report,
other than the financial Slalements and our Report of the Independent Auditors Ihereon.
Our opinion on the financial slaiemènts does not covor Ihg other information 8nd, except to the e￿ent Othe￿iSe èxplicAIIy 818led in our
report. we ijo not expre33 any form of assurance conduslon thereon.
In connection ¥Mlh our audit of the financial 8lalemenl8. our responsibility is lo read the other information and, in doing so, consider
whelher Ihe other infomialion is materia1￿ inconsistent with the financial statements or our knowledge obtained in the audit or
olhewse appear8 to be materially misslaled. If we identify such malorial inconsislencie8 or apparent material misslalements, we are
required lo determine whether thi5 gives rise lo a malerial misslalemenl in the financial slalemenls themselves. If, based on the work
we have performed, we condude that there is a material misslalemenl of this other information, we are required lo report that fact. We
have nothing lo ￿port in this regard.
Mattorn on whlch w• are raqulred to r•port by •xcoption
We have nothing to report in respect of the followng matters where the Charities (Accounts and Reportsl Regulations 2008 requires
ug lo report lo you if, in our opinion..
the information glven in the Report of the Trustees is incon$i$lent in any material respect with the financial
slalements., or
sufficient accounting records hove not been kept,. or
the financial statements are not in agreement with the accounting records and returns.. or
we have not received all the information and explanation8 we require for our audit.

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES
SHREE SWAMINARAYAN SIDHANT SAJIVAN
MANDAL BOLTON
Responsibilitias of trustsos
As explained more fully in the Slalemenl of Trustees, Responsibilibes, the trustees are responsible for the preparation of the financial
statements which give a true and fair wew. and for such internal control as the trustees dètemine 1$ necessary lo enable the
preparation of financial statements that are f￿e from rTiaterial misstatement. whether due to fraud or error.
In preparing the financial stalemenls, the trustees are responsible for assessing the charity's ability lo Continue as a going concem,
disclosing, as applicable, matters related lo going concern and using the going concern basis of accounting unless the Iruslees either
intend lo liquidate the charity or lo eease operations, or have no realistic allemalive but lo do so.
Our rosponJlblllti•s for tho audit of thg financlal ststom•nts
We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant
regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial stalemenl$ as a whole are free from material
mi8Statement. whether due to fraud or error, and to 188ue a Report of the Independent Auditors that includes our opinion. Reasonable
assurance is a high level of assurance, bul is not 8 guarantee that an audit conducted in accordance with ISAS IUKI wll always delect
a material misstatement when it exists. Misslal8menl8 can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic derysions of users taken on the ba818 of these financial
statements.
The extent to which our pro¢edur88 are capable of deleclinq irreoularities, Includino fraud Is detailed below..
We design procedures in line with our respongibililies, outlined above, to detect material misslalemenls in re8P8Ct of irregularities,
including fraud. The fisk of not detecting a material misslalement due lo fraud is higher than the risk of not delecling one resulting from
error, as fraud may involve deliberate concealment by, for example, forgery or inlenlion81 misrepre8&nlations, or through collusion The
extent lo which our procedures are capable of delecling irregu18rilies, including fraud 13 detailed below. However, the primary
rg8pon$lbility for the prevention and dete¢tion of fraud rests with both those Charged with governance of the entity and man8g¢menl.
I Vve identify the laws and regul81ion3 8pplicable lo the Company through discu3919nB with man8goment. and from
our commercial knowledge and experience of the 88clor in which the company operates.
I We obtained an understanding ol the legal and regulatory frameworks that are 8ppli¢able to the company and
determined that the m081 significènl are those that relate lo the reporting framework Icompanles Act 20061 and the
relevant lax compliance regulations in the jurisdictiong in which the company operates. In addition, we concluded
that there are certain significanl laws and regulations that may have an effect on the delerminalion of the amounis
8nd disclosures in the financial slalemenls and those laws and regulations relating lo health and safety, employee
matters and bribery and corruption practlces.
I We assessed the extent ol compliance with the law8 and regulations idenllfied above through making enquiries of
management and inspecting correspondence where available., and
I Identified lows and ￿gUlationS were communicated within the audit team regularly and the leom remained glert lo
instance8 of non-compliance throughout Ihe audit.
I We a5ses5ed tha suseaplibility ol the companls finandal $lal6men18 to material mi8slatemenl. induding obtaining
an understanding of how fraud might occur. by..
o rnaking enquiries of managgmenl as lo Whe￿ they consldered there w88 susc8plibility lo fraud, thèir
knowledge of actual, Suspected and alleged fraud.. and
o considering the internal controls in place lo miligale ri8ks of fraud and non-compliance with laws and
regulalions.
i To address the risk of fraud through management bia8 and override of controls, we..
o porfomied analytical procedures lo identify any unusual or unexpeded relalion8hip8',
o lesled journal entries to identify unusual tTansaclions',
o assessed whelherjudgemenls and assumptions made in determining the accounting e81imales were indicative
of polenli81 bias., and
investigated the rationale behind significant or unusual Iransaciions.
I In response lo the risk of irregularities and non-compliance with laws and regulations, we designed procedure8
which induded. bul were not limited lo..
o agreeing finanrjal statement disclosures to underlying supporting documenlalion.,
reading the minutes of meetings of those charged wlh governance.,
o enquiring of m8nagemenl as lo actual and potential liligalion and daims., and

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF
SHREE SWAMINARAYAN SIDHANT SAJIVAN
MANDAL BOLTON
reviewing correspondence with HMRC, relevant regulators including the Heaith and Safely Executive, and the
company's legal adwsors.
re are inherent limitations in our audit prO￿dureS des¢riW above. The more removed that laws and regulations are from financial
transactions. the less likely il is that we would become aware of non-compliance. Auditing standards also
A further description of our respon8ibililie8 for the audit of the financial 8lalemenls is located on the Finanaal Reporting Council'8
website al ww.frc.org.uklaudilorsresponsibililies. This description forms part of our Report of the Independent Auditors.
Uso of our r&port
This report is made $01gly lo the charity's Iruglees, 88 8 body, in accord8nce wi(h Part 4 of the Charities (Accounts and Reportsl
Regulations 2008. Our audit work has been undertaken so that we might state lo the charity's Iruslees those matters we are required
to Slate to them in an auditors, report and for no other purpose. To the fullest ex1enl permilled by law, we do not accept or assume
responsibility lo anyone other than the charity and the charity's Iruslees as a body, for our audit work, for this report, or for the opinions
we have formed.
Riaz Ahmad & Co Limited is eligible for appointment as auditor of the charily by virtue of ils eligibility for appointment as auditor of a
company uThJer section 1212 of Ihe Companie
ct 2006.
tL.•ary
Riaz Ahmad I Senior Slalulory ALtdilorl
For and on behalf of Riaz Ahmad & Co Limited
Riaz Ahmad & Co Llmiled
Lord House
51 Lord Street
Manchester
M3 1HE
Dale
17th July 2025

SHREE SWAMINARAYAN SIDHANT SAJIVAN
MANDAL BOLTON
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST DECEMBER 2024
2024
Total
funds
2023
Total
fund3
Unrestricted
fund
Restricted
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
415,853
415,853
309,099
Investment in¢om8
Total
108,545
524,398
108,545
524,398
48,885
357,984
EXPENDITURE ON
Charitable activiti88
Provision of religiou8 Services
255,674
50.735
306,409
280,628
(Xher
Total
3,000
258,674
3,000
309,409
3,000
283,628
50,735
NET INCOMEIIEXPENDITUREI
265,725
150,7351
214,990
74,356
RECONCILIATION OF FUNDS
Total funds brought forward
2,084,496
2,022,534
4,107,030
4,032,674
TOTAL FUNDS CARRIED FORWARD
2,350,221
1.971,799
4,322,020
4 107,030
The notes lorin parl ol Ihtr.£i". fin8ne.ial slaiements

SHREE SWAMINARAYAN SIDHANT SAJIVAN
MANDAL BOLTON
BALANCE SHEET
FOR THE YEAR ENDED 31ST DECEMBER 2024
2024
Total
funds
2023
Total
funds
Unreslricled
fund
Restricted
lund
Notes
FIXED ASSETS
Tangible 88sel8
413,687
1,971,799
2,385,486
2,450,532
CURRENT ASSETS
Debtors
Inveslmenls
Cash al bank and in hand
53,188
1,857,634
28,712
1,939,534
53,188
1,857,634
28.712
1,939,534
1,602,623
56,876
1,659,498
CREDITORS
Amoun18 falling due within one year
3,000
3,000
3,000
NET CURRENT ASSETS
1,936,534
1,936,534
1,656,498
TOTAL AsseTS LESS CURRENT
LIABIUTIES
2,350,221
1,971,799
4,322,020
4,107,030
NET AsseTS
2,350,221
1,971,799
4,322,020
4,107,030
FUNDS
Unrestricted funds
Restricted fund8
2.350,221
1,971,799
2.084,496
2,022,534
TOTAL FUNDS
4,322,020
4,107,030
The financial statements were approved by the Board of Trustees and aLrthorised for issue on 17 July 2025 and were signed on its
tehalf by..
K V Naron- Trustee
The noles form part ol Iliid.4& fiiianciJl slaloment8
10-

SHREE SWAMINARAYAN SIDHANT SAJIVAN
MANDAL 8OLTON
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DecEMBER 2024
ACCOUNTING POLICIES
Basls of pr&parlng the financial Statsmonts
The financial Statements of the charity, which is a public benefit entity under FRS 102, have been prepared in
accordance with the Charities SORP IFRS 1021 'Accounting and Reportin9 by Charilies.. 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 IFRS 1021 leffective 1 January 20191., Financial Reporiing
Standard 102 'The Financial Reporting Standard applicable in Ihe UK and Republic of Ireland, and the Charities Act
2011. The financial statements have been prepared under the historical cost convention.
Golng Concorn
The trusleey ¢on¥ider that there are no material uncertainly about the charity'8 ability lo continue as a going
concern.
Incomo
All income is r6cognised in the Statement of Financial Activities once the charity has enlillemenl lo Ihe funds, il is
probable that the income will be received and Ihe amount can be measured reliabty.
Ex￿ndIture
Liabilities are recognised as expenditure as soon as there 1$ a legal or constructive obligation committing Ihe
tharity to that expenditure, it 1$ probable that a transfer of economic benefits ¥MII be required in selllemenl and the
amount of the obligation can be measured reliably. Expenditure is aC￿Unted lor on an accruals basis and has
been Classified under he8dings that aggregate all cost related lo the c8legory. Where costs cannot be directly
attributed lo particular headings they have been allocated lo activities on a basis consi8tenl with the use of
resources.
Donatlon8 payabl•
Donations payable are made lo third parties in furtherence of the charity's object8. Donations are accunled Iof
when either the ￿ceplent ha8 reasonable expectation that they will receive the donation and the Iruslees have
agreed to pay the donations wilhoul condition.
Tanglbl• fix•d 488•ts
Depreciation is provided al the following annual rates in order lo write off each a8sel over ils eslimaled useful life.
Freehold propety
Flxtures and fillings
2Qts on cost
50A on cost
Taxatlon
The charity 18 8xèmpl from lax on 118 charitable activiliès.
Governm&nt Grnnts
Government grants are recognised when il is reasonable lo expect that the grants will be received and that 811
related Conditions will be mel, usually on submission of the valid claim for p3ymenl. No capital grants were
ceived during the year. Grants of revenue nature are credited lo income go as to match them ¥Mth the
expenditure lo which they relate.
Fund accountlng
Unrestricted funds can be used in accordance wlh the charitable objectives al the discretion of the Iruslees.
Restricied funds can only be used for particular restricted purposes wthin the objects of the charity. Restrictions
arise when specified by the donor or when fund8 a￿ raised for particular restricted purp08e8.
The Restricted fund in these finan¢ial Slalements refers to the, BLJilding Extension Project" undertaken during pa81
years and the restricted funds raised for the said project have been expended according lo the objectives of the
lund.
11
Continued....

SHREE SWAMINARAYAN SIDHANT
MANDAL BOLTON
IVAN
NOTES TO THE FINANCIAL STATEMENTS
FOR THEYEAR ENDED 31ST DECEMBER 2024
INVESTMENT INCOME
2024
2023
Rent received
Deposit account interest
30,900
77.645
26,933
21,952
TRUSTEES. REMUNERATION AND BENEFITS
There were no Iruslee8' remuneration or other benefits for the year ended 31st December 2024.
TrustW' gXPgnso8
There were no Iru81e88' expen8e8 Paid for the year ended 3191 December 2024.
STAFF COSTS
2024
2023
Tho average monthly number of employees during the year w88 as follow8.'
Prie81
No employees received emolumon¢8 in exce$8 of £60,000.
S TANGIBLe FIXED ASSETS
Freehold
Property
Improvements
lo propety
Fixture8 and
fiiiing8
Totals
COST
Al 181 January 2024
Addition8
310,041
2,536,899
162,200
3,008,940
Al 3181 December 2024
310041
2,536.699
162,200
3,008,940
DEPRECIATION
Al 1st January 2024
Charge for year
86,453
6,201
398,965
50,735
72,990
8,110
558,408
65,046
At 3131 December 2024
92,654
449,700
81,100
623,454
NET BOOK VALUE
Al 31 st Oecembo¥ 2024
217387
2 086 999
2 385 486
12-
Continued....

SHREE SWAMINARAYAN SIDHANT SAJIVAN
MANDAL BOLTON
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024
CURRENT ASSET INVESTMENTS
2024
2023
Investments
1,857,634
1,602,623
CREDITORS.. AMOUNTS FALUNG DUE WITHIN ONE YEAR
2024
2023
Accrued expenses
3.000
3,000
MOVEMENT IN FUNDS
Nel movement
in funds
At 0110112024
AI 3111212024
Unmtrlctsd fund¥
General fund
2.084,496
265,725
2,350,221
Rostrlctsd fund8
Building Extension Fund
2,022.534
150,7351
1,971,799
TOTAL FUNDS
4 107 030
214 990
4,322,020
Nel movement in funds, included in the above are as follows..
Incoming
re80urces
Resourc88
expended
Movement in
funds
Unr•strlctsd funth
General fund
524,398
258,674
265.725
R•#trlctgd fund¥
Bulldlng Extension Fund
50,735
150,7351
TOTAL FUNDS
524 398
309 409
214 990
REL4TED PARTY DISCLOSURES
There were no related paty transactions for the year ended 31st December 2024.
13
Conlinued.

SHREE SWAMINARAYAN 81DHANT SAJIVAN
MANDAL BOLTON
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST DECEMBER 2024
2024
2023
INCOME AND ENDOWMENTS
Donatlons and l¢ga¢l¢s
Donations
Gift aid
325,711
90,142
415,853
267.773
41,326
309,099
Invèstmont Incomg
Renl received
Deposit account interest
30,900
77,645
108,545
26,933
21,952
48,885
Totsl Incomlng r￿QUr¢08
524,398
357,984
EXPENDITURE
Charltabl• actlvlti
Wage8
Rates and water
Insuranc
Light and heol
Teléphon6
Postage and slalionery
Household & deaning
Prasad & kitchen expendllure
Donations made
Repair & maintenance
Music inglrumenls
Security ¢harge8
Shibir
Sports Expen888
Travel & Visa Fees
Bank charges
Depr&cialion
16,644
2,872
10,185
12,681
933
1,777
4,840
19,976
88,550
17,395
8,057
16,000
1,467
9,203
11.831
951
1,433
5,006
18,622
56,000
21,131
11,123
303
4,598
57,804
758
49,692
6,983
20
65,046
306.409
112
65,046
280,628
Support ¢o$ts
Gavamanc• eo8t8
Auditors, remunerglion
Accountancy and legal fees
1.200
1,800
3,000
1,200
1,800
3,000
Totsl resource8 expended
309,409
283,628
Ngt Incomg
214,990
74,356
Thi$ page doeg not form part of IPTro. stalulory finaiioal statements
14-