REGISTERED CHARITY NUMBER: 1130120 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 FOR SHREE SWAMINARAYAN SIDHANT SAIIVAN MANDAL BOLTON Riaz Ahmad & Co Limited Chartered Certified Accountanls Lord House 51 Lord Slreet Manchester M3 1HE SHREE SWAMINARAYAN SIDHANT SAIIVAN MANDAL BOLTON CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 Report of the Trustees 1to4 tement of Trustws. Responslbllltle5 Report of the Independent Audltorn 6t08 Statement of Flnanclal ActSvltles Balance Sheet 10 Notes to the Flnancial SL*ements 11to13 Detailed Ststement ¢)f Flnanelal Actlvftles 14 SHREE SWAMif+JARAYAN SIDHANT WEVAN MANDAL BOLTON REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2025 The trustees present their report with the financial statements of the charity for the year ended 31st December 2025. Th8 trustees adopted the provisions of the statement of Recommended Practice (SORP) 'Accounting and Reporting ty Charitles, issued in March 2005 and revised in May 2008. OWECTIVES AND ACTIVITIES Summary of activltles The UK registered charity, Maninagar Shree Swaminarayan Gadi Sansthan Shree Muktajeevan Swamibapa Sthapit Shree Swaminarayan Sldhanl Sajiwdn Mandal - Bomon. is one of the UK centres of Maninagar Shree Swaminarayan Gadi Sansthan. the worldwide centre for spiritual, culiural and social progress. SSSSM Bolton operates under the name Shree Swamlnarayan Mandir Bolion. The objectives of the charty are to advance, support and encourage the faith of Maninagar Shree Swaminarayan Gadi Sansthan in the United Kinqdom. Further infomiation about the worldwide orqanisation is found on httDS:IIw4VW.swaminarayanaadi.comlbolton The Trustees and Management Commfftee plan for future acts%fjties and how they will contrityute to the aim and objectives of the Charty and to the Charity Commission guidance on public benefrt. The review helps the Trustees and Management Committee ensure actiwties remain aligned to the objeciives of the Charity. The overview below details the actiNryties underlaken within the year. Overview The actiV5ties that were able to take place IhrowJhout the year induded: Educatlonal.. Gujarati classes were held on a We8￿Y basis to students throughout the arAdemic year. Spiritual: Religlous education classes and scrlpture recitals. in Gujarati and English. tailored for different age groups were held. Cultural.. Classical music lessons. classical and contemporary dance classes ft)r different age groups were held. Soclal.. Daily congregations were held mutiiple times each day. Charty: Blood donation sessions continued throughoui the year. >ports". ¥poris aciiviiies w8re oiganiswi di extemai %Enues an(i paiiiGipateii interfaitn ioumamenis. January 14 January- Makar Sankrantl l Uttarayan The fesllval of Kites, Makar Sankranti marks the Sun's transilion into 4 northerly Course. Also known as Uttarayan, thls mid-winter festival is regarded as an ausplclous occaslon for charltable gNing and marks the end of Dhanumias. 26 January- Indla Republic Day India's Republic Day was commemorated wilh a communty sin*along featuring 25 Iconic hymns. txinging members together in celebralion and reflection. February 2 February- Vasant Panchaml I Shlkshapalri Jayanti The 199th anniversary of the Shikshapatri. our hoty scripture of rules and commandments. was celebrated. includlng a iolnt communlty reading of the scripture. 16 February- Loyama Shak¢)tsav A commemorative celebration marking the rellglous signfficance of Ltyama Shakotsav. 22 February- Gnan Sewa Day A preparatory event leading up to our 25th anniversary celebrations. combining leaming sessions and interaciive games and acttvities for all age groups withln the congregation. Mahotsav Promotlonal Wideo In preparation for the 25th anniversary celebraiions, a promotional video was produced across muttiple sites, featuring participation from various members of tne communty. March 2 March- Maninagar Patotsav Celebrations marking the anniversary of the main temple in Maninagar. India. A Raas event was held to commefflorate the festlval of Fuldolutsav. April S April - Gnan Sewa Mahotsav Dhoon Twelve- and thirteen-hour Dhoon (devotional recitation) sessions were held in anlicipaiion of the upcoming 25th anniversary celebrations. SHREE SWAMINARAYAN SIDHANT WIVAN MMDAL BOLTON REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2025 6 Aprll - Swaminaraydn Jaydnti l Ram Navaml Celebrations marking the manifesLqtion day of Lord Shree ￿aminaraYaft. 13 April - Bolton Wanderers FC 2K & 10K Charity Run A communty-led charity run was organised to raise fund5 for Bolton Hospice. The funds raised were donated as part of our 25th anniversary celebrations, supporting the essential and compa&8ionate work ¢arried oul by the hospice. May ?8 Ilai*_ ma￿.￿ra1 I Celebrations commemorating tlie manifestation day of our late Guru Acharya, ShTee Purushthnyiyadasji Swamishree Maharaj. June 23 June- Internatlonal Yoga Day Session Recognising the importance of yoga for both mental and physical wdlbeing. the temple hosted a comF4imentary yoga sesslon open to the wider communty. alongside lis r8gular yoga classes. July 10 July- Gurupoonam A day dedicated to paying homage and respect to our Gurus, who serrfe as spiriiual leaders for devotees of Shree Swamlnarayan Gadl. 19 July- Bolton Hindu Forum Sports Mela A community-led sports event organised by the Bolton Hlndu Forum. with participatlon from neaty 100 members of our communty across a wide range of sports, age groups and disciplines. 21 July- 5wamishree Antarnnan A commemorative day marking the anniversary of the passing of our late Guru Acharya, Shrae Purushottamprryadasji Swamishree Maharaj. August 13-18 August- 25th Anniversary Bolton Temple Cèlebrations A six-dav oroaramme of events held across Bomon and the Lake Dlsirfct to commemorate 25 vears of the m8ndir at rts current site. The celebrations also marked the 25th anniversary of the installatton of the marble idols and the opening of the Shree Swaminarayan Art Gallery, Bolton. The programme included scripture recitals, refigious prayers, a cultural evening, a ladies, cultural day, Raas, Bhaktl Sangeet, Janmashtami celebrations and Indian Independence Day obsepKnces. At Lake Windemere. a procession through the t(Mn was held, follcmied by a boat procession and comrnemorative prayers in honour of our Gurudev, Shree Muktajeevan Swamibapa. who delivered his final assembly at Ihis location in August 1979. 30 August- Swamibapa Antardhanotsav A day of remembrance marktng the annlversary of the passlng of our late Gurudev, Shree MuktsPevan Swamlbapa. September 21 September- Sw7mlbapa Jayanti Celebrations commemorating the manifestation day of our late Gurudev. Shree Muktajeevan Swamibapa. October 6 October- Sharad Pumlma A Raas event was held to mark the final full m<)on of the Hindu lunar year. 17-21 October- Dlwall and Hlndu New Year Celebratlons Five days of celebrations were held to mark DDwali and the Hindu Year. Members of the G(Knmunity prepared decoratlve and food displays as offerings to the Lord. 26 October- Labh Pancham A RaAA P.AIAhrAtlnn wqA hAIrt It) mgrk IhA 91 IAPif.IrtLlS nf I qlth PAnr.h.4m November 2 November- Bapashree Jayanti This hi9hly sl9nlflGant day for disGiple8 of Shree Swaminarayan Ga(fi Gommemoraies six major historlGal and splrltual eventa, inGluding 24 November- Vachanamrut Jayanti A recital of the Vachanamrut Rahasyarth Pradipika fika. one of our principal and most important scriptures. SHREE SWAMINARAYAN SIDHANT SAJIVAN MANDAL BOLT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2025 ACHIEVEMENT AND PERFORMANCE Charitable activities &rviGes were held daily and all the festivals were celebrated with high level of atteNlance . Gujarati Language classes were held every Saturday. The Arts and Culiural Centre within Ihe temple was regularty visited by local Flnanclal Performance The trustees are please to be able to report Ihat during 2025 the charity achEved a surplus of £ 194,C68 (2024 £ 214,990). FINANCIAL REVIEW Investment policy and objectives i li¥ Lii¥iity ts iuliU¥ . STRUCTURE, GOVERNANCE AND MANAGEMENT Govemlng document The organisation is an unlncorporatad assoclation registered with Charities Commlssion on 11 June 2009 under a constttution adopted on 6 September 2008 and amended on 24 May 2009. SHREE SWAMINARAYAN SIDHANT SAJIVAN MANDAL BOLTON REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 ST DECEMBER 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational structu The charity is managed ty the nine members managing committee which include three of the trusiees above mentioned. All the trustees and committee members are eleded by members of the congregation simultaneously for a three -year temi currently e>piring on 31 December 2025.The Irustees meet regulaty throughout the year. Three of the trustees are also tiueholders of the freehold property. (Xher members of managing committee are: Mr Govind Valji Naran Mr Vinod Rabadia Mr Laxman Lalji Varsanl Mr Navnitkumar Gopal Sanghanl Mr M V Kahiriya Mr D M Raghwani REFERENCE ANO ADMINISTRATIVE DETAILS Registered Charlty number 1130120 Prlnclpal address 161 Deane Road Botton Lancashire BL3 SAH Trustees K 8 Patel Secretary. Trustee & tiueholder K V Naran Chairperson, Trustee & tiilehold N K Patel, Trustee, titleholder & Ireasurer Audltorn Riaz Ahmad & CO Limited Lord House 51 Lord Street Manchester M3 1HE Approved by order of the board of trusiees on 22 Juty 2026 and signed on its behalf by: Naran - Trustee SHREE SWAMINARAYAN SIDHANT SAIIVAN MANDAL BOLTON STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31ST DECEMBER 2025 The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdorn Accounting Standards (United Kingdom Genera￿ Accepted Accounting Practice). Thè law applicable to charities in England and Wales. the Charities Act 2011. Charity (Accounts arKI Reports) Regulations 2008 and Ihe Drovisions of the trust deed reauires the trustees to oreDare final￿la1 statements for each financial vear which aive a true and fair ew of the state of affairs of the charity and of the incoming resources and application of resources, including Ihe income and expenditure, of the charity for that perlod. In preparing those financial statements, the trustees are required to select suitabte accounting policies and then apply them consistently; observe the methods and principles in the Charity SORP., make judgements and estimates thai are reasonable and prudent: Dreoare the financial statements on the Ix)ino con(xn basis unless il is inaoorooriate Io Dresume that the charitv will continue in business. The trustees are responsible for keeping proper accounting records which disclose wlth reasonable acujracy at any tlme the financial position of the charlty and to enable them to ensure that the financlal statements comply wilh the Charities Act 2011. the Charity (Accounts and Reports) Regulations 2008 and the prO￿lS1onS of the Irust deed. They are also responsible for safeguardlng the assets of the charity and hence for taking reawiable steps for the prevention and detection of fraud and other irregulartlies. The truste8s of the charity ar8 required to prepare financkgl statements for each financlal year which give a true and falr vlew of the state ol the affairs of tho trust arKI of the surplus or defi¢it of the charity for that period. In preparing those financial statements, the trustees are required to: select suitable accounting policies and apply them consistently - make judgements and estimates that are reasonable and prudent state whether applicable accounting standards ha%e been followed. subject to any material departures disclosed prepare the financial statements on a going concern basis The trustees are responsible also for keeplng proper accountlrMJ records whlch dlsclose with reasonable accuracy the financlal poslilon of the trust and to enable li to ensure that the financlal statements comply with the charlty law. They are also responslble for safeguarding the assets of Ihe Irust and hence for taking rè8son8ble steps for the prevention and detection ot fraud and other irregularities. In respect of tha audit the trustees have a r8sponsith.lty to ensure that they take all steps necessary in order to make themselves aware of any relevant audit infonnation and to establish that the audiiors are aware of that infonnation. REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF SHREE SWAMINARAYAN SIDHANT SAJIVAN MANDAL BOLTON Oplnlon We have audiied the financial siatemenis of Shree Swaminarayan Sidhant Samvan Mandal Bolton (the '¢harity) for the year ended 31 st December 2025 which comprise the Statement of Financial Aciiwties, the Balance Sheet and notes to the financial statements. including a summary of signifjcant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom GerErally Accepted Accounting Practice). In our opinion the financial statemenis: give a true and fair view of the slate oflhe charivs affairs as at 31 st December 2025 and of its incoming resources I iu avviilaiiiv I vi Iv¥uui i¥¥, Ivi iii¢ y￿1 ui¢i i ¢iwJ¥u. have been propety prepared in accordance wlth United Kingdom Generally Accepted Accounting Practice: and . have been prepared in accordance wrth the requirements Of the Charities Ac* 2011. Basis for opinion We conducted our audit in accordance with Intemational Standards on Auditing {UK) {ISAs (UIQ) and applicable law. Our responsibilities under those standards are lurtner descnDed In ine Auaitors. responsi￿1￿1eS lor tne auart ot tne hnanci81 Staements section of our report. We are independent of the charity in accordance wilh the eihical requirements that are relevant to our audit of the fin8ncial statements In the UK. Includlng the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audii eviderKe we have obtained is SUIT￿lent and appropriate to provlde basis for our oixnion. Conclusions rnlating to going ¢oncern preparatlon of the flnanclal statements Is approprlate. Based on the work we have performed. we have not Identlfied any materlal uncertaSnties relating to events or conditlon$ that, individually or collectively, may cast significant doubt on the charitys abilty to continue as a going concem for a perlod of at least twelve months from when the financial statements are authorised for issue. Our responsibilrties and the responsibilities of the trustees with respect to going concern are descrlbed in the relevant sectlons of thls repon. other Informatlon The trustees are responsible for the other infomiation. The other infomiation comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Audrtors thereon. Our opinion on the financial statements does not CONEr the other infonnaiion and, except to the eylent otherwise explicitly stated in our report, we do not e>press any fomi of assurance conclusion thereon. In connection with our audrt of Ihe financial statements, our res￿)nSibl1fy is to read the other inforniation and, In dolng so, conslder whether the other infomiation is materially inconsistent with the financtal statements or our knowledge obtained in the audit or Othe￿￿lse appears to be materially misstated. If we idenlify such matertal inconsistencies or apparent material misstatements, we are requlred to detemilne whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have perfomied, we conclude that there is a material misstatement of thls other Information. we are reqUI￿d to report that facL We have nothing to report in this ￿gard. MatterJ on ￿lch ￿ are requlred to report by exceptlon We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 r8quires us to report to you if, in our opinion: the infomiation given in the Report of the Trustees is inconsisieTht in any material respect with the financi81 statements: or sufficient accounting records have not been kept; or the financlal statements are not in agreement Wtth the accounting records and retuffls. or we have not received all the infonnation and explanations we requlre for our audit. REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF SHREE SWAMINARAYAN SIDHANT SLIIV MANDAL BOLTON Responslbllftles of trustees As explained more fully in the Statement of Trustees, Res￿SibIlIties. the trustees are respOns￿le for the preparation of the financial statements which give a true arKJ fair view. and for such intemal control as the Irustees deterniine is necessary to enable the preparab'on of financial statements that are free from material misstatement. whether due to fraud or etror. In preparing the financial statements. the Irustees are responsible for assessing the charitys abilty to continue as a going concem, disclosing, as applicable, matters re￿ted to going C￿cern and using th& going concem basis of accounting unless the trustees either intend to liquldate the charty or to cease operallons, or have no reallstic alternative bul to do SO. Our responslbilitles for the audit of the Ilnanclal statsments We have been appointed as audttors under Sethon 144 of the Charities Aci 2011 and report in accordance with the Act and relevant regulations made or hawng effect thereunder. Our objectives are to obtain reasonable assurance about whether the financlal statements as a whole are free from materlal mlsstatement, whether due lo fraud or error, and to Issue a Report of the Indepen(Jent Audiiors that Indudes our opinton. Reasonable a material misslatement when it exists. Misstatements can arise from fraud or error and are considered material rf. individually or in tha aggregate. they could reasonably be expe¢#ed to influence the economic decisions of users taken on the basis of these financlal statements. The extent to which our procedures are capable of detectino irrequlariiies. indudinq fraud is detalled below: We design procedures in line with our responsibllltles, outlined above, to detect material misstatements in respeci of Irregular6tles, error. as fraud may invotve deliberate concealment by, for example, forgery or intentional misrepresentsiions. or through Collusion The extent to which our procedures are capable of detectiThJ Irregulartties, Including fraud is detailed bel￿. However, the prfmary responsibility for the prevention and detection of traud rests with both those charged wjth govemance of the entty and management. I We Identity the laws and regulatlons appllcable lo the company throLKJh discusslons wlth management, and from our commercial knowledae and exoerience of the seclor in which the comDanv ODerates. I We obtained an understanding of the legal and regulatory framewotks that are appFicable to the company and detemined that the rn0￿ significant are those that relate to the reporting framework (Companies Act 2006) and the relevant tax compliance regulations in the jurisdictions in which the company operates. In addition. we concluded that there are certain significant laws and regulations that may have an effect on the determination of the amounts and dI￿roSure$ in the financlal staiements and those la•VS and regulations relating to healih and safety. employee matters and bribery and corruption practices. I We assessed the exient of compliancé wilh the I￿$ and regulalions identified above through making enquiries of management and inspecting Co￿espOnder￿A where avallable; and I Identified laws an(1 regulations were communicated within the audit team regularfy and the team remained alert to Instances of non-compliance throughout the audit. I We assessed the susceptlbllity of the companys financlal statements to material misstatement. includlng obtaining an understandina of h(N fraud mioht occur. bv: o making enquiries of management as to where they considered there was susceptibility to fraud, thelr knowledge of actual. suspected and alleged fraud; and o considering the internal controls in place to mitigate risks of fraud and n0￿COMplIance wrth laws and regulations. i To address the risk of fraud through management bias and override of controls. we: perfomied anatytical procedures to ideniify any unusual or unexpected relationships; o tested journal entries to identfy unusual transactions; o assessed whether Ju¢gemerrts anu assumoions maije In detennlnlng the accounting estimates were In(Jlcatlve of potential bias: and o investigated the rationale behind significant or unusual transa(*ions. I 11 I I cayui iv iiic i Isr* Vi iii fyiibai iiiro aiw >K4pkn￿liYildl iFyuiauvii•, uE>iyiiru VIL￿￿￿&11&s which included. Ixrt were not limrted to". o agreeing financial ststement disclosures to Under￿"n9 supporting documentation", o reading the minutes of meetings of those charged Wlth govemance: o enquiring of rnanagement as to actua and potential litigation and claims.. and REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF SHREE SWAMINARAYAN SIDHANT SAJIVAN MANDAL BOLTON o reviewing ¢orrespondence with HMRC, relevant regulatcKs including the Health and Safety Executive. and the companys lega] advisors. There are inherent limitations in our audit procedures described alxjve. The more rem0￿Ed that laws and regulations are from financial transactions, the less likety it is that we would become avare of non,2lJb IY4,>bU 14,¥¥U RECONCILIATION OF FUNDS Total funds brought fonh•rd 2,084,496 2,022.534 4,107,030 4,107,030 TOTAL FUNDS CARRIED FORWARD 2.329,781 1971,799 4.301.580 4.322,020 The noies fom) part of these financial stalements SHREE SWAMINARAYAN SIDHANT SAIIVAN MANDAL BOLTO BALANCE SHEET FOR THE YEAR ENDED 31ST DECEMBER 2025 2025 Total funds 2024 Total funds Unrestricted fu RestricteLI fund Notes FIXED ASSETS Tangible assets 399,376 1.921.OPA 2,320,440 2,385.486 CURRENT ASSETS Debtors Investments Cash at bank and in hand 60,834 2.085,726 55.571 2,202,130 53.188 1,857,634 28,712 1.939.534 2,085.726 55.571 1202,130 CREDITORS Amounts falling due wlthin one year 6.000 NET CURRENT ASSETS 2.196.130 1.936.534 TOTAL ASSETS LESS CURRENT LIABILITIES 4,516,570 NET ASSETS 2.595.5( 1.921,1 4 516,570 4,322,020 FUNDS Unrestricted funds Restricted funds 2,595.506 1,921,IA4 2.350,221 1.971,799 TOTAL FUNDS 4,516,570 4,322.020 The financlal stateme￿S were approved by the Board of Trustees and authorlsed for Issue on 22 July 2026 and were signed on its behalf by. ran - Trustee The notes fom part of these financial statements 10- SHREE SWAMINARAYAN SIDHANT SAIIVAN MANDAL BOLTON NOTES TO THE FINANCIAL STATEMENTS OR THE YEAR ENDED 31ST DECEMBER 2025 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charty, which is a public benefft entty under FRS 102, have been prepare(l in accordance wrth the Charities SORP IFRS 102) 'Accounting and Reporting by Charities: Slatement of wi I Iiiiviiuru avviitsayir iv Uidl IIICts Vlfval 11 lil lilfll abknUUIILi iii d¥wiudi iiilu i li i¥ r li idi trknidi Thvwii iii iy standard applicable in the UK and Republic of Ireland {FRS 102) (effecti￿ 1 January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. Going Conearn concem. Income All income is recognised in the Statement of Financial Actlvltles once the charity has entitlement to tha funds, li is probable that the income will be received and the amount can b8 measured reliably. Expendfture Uabllttles are recognlsed as expendrture as soon as there Is a legal or construrtive oblSgatlon commlttlng the charty to that e)penditure, it is probable Ihat a transfer of economic benefrts will be required in settlement and the amount of the obligation 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 bo directly attributed to particular headings they have been allocated lo activlties on a basis consistent with the use of resources. Donallons payable Donations payable are made to third parties In furtherence of the charivs objects. Donations are accunted for when either the recepient has reasonable expectation that they will receive the donation and the Irustees have agreed to pay the donations wilhoul condition. Tanaible flxed assets Deprecbation is provided at the follthving annual rates in order to write Off each asset over Its estlmated useful Ilfe. Freehold propety Fixtures and frtlings 2% on cost 5% on cost Taxatlon The charity is exempt from tax on its d)aritable activiiies. Govwnment Grants Govemment grants are recognised when li is ￿asOnable to e>4)ect that the grants will be received and that all related conditions will be met. usually on submission of the valid claim for payment. No capÉtal grants were received during the year. Grants of revenue nature are credited to income so as to match them with the expendtture to which they relale. Fund accountlng Unrestricted funds can be used in accordanc8 wilh the eharitabl8 objeiAivas at tho discretion of the tru$to0s. Resiricted funds can only be used for particular restricted purposes within the obiects of the chaiity. Restrictions arise when specffied by the donor or when funds are raised for particular restricted purposes. I rie Mesiri¢(e(i iun(i in ineoc i•nanGiai Siiaienieni5 reieis Iu (tie . tSUii(iiiiy ixien5ion rroieci, un(ieriaiien auring pa51 years and the restsicted funds raised for the said project have been eypended according to the objectives of the fund. Gontin14Gd..,. SHREE SWAMINARAYAN SIDHANT SAIIVAN MANDAL BOLTON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DEGEMBER 2025 INVESTMENT INCOME 2025 2024 Rent reCeI￿d Deposit a¢count interest 28,250 88.339 116589 30,900 Tl,645 8,545 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneratlon or other benefits for the y•ar ended 31st December 2025. Trustees. expenses There were no tNstees' expenses paid for the year ended 31 st December 2025. STAFF COSTS 2025 2024 The average monthly number of employees duriNJ the year was as follows: Priest No emplfyrfees recelved emoluments In excess 01 £60.(MXI. 5 TANGIBLE FIXED ASSETS Freehold Propety Improvements lo property Fixlures and fittings Totals COST At 1st January 2Q5 Additions 310.041 2,536,899 162,200 3.008.940 At 31 si December 2025 310,041 162,200 3.008,940 DEPRECIATION At 1 st January 2025 Charge for year 449.71)) 6.201 92.654 50,735 81,100 8,110 623,454 65,046 At 31 st December 2025 455.901 143,389 89,210 688.5C() NET BOOK VALUE 31 st December 2025 2 393310 2 320 440 12- Conlinued... SHREE SWAMINARAYAN SIDHANT SAJNAN MAN NOTES TO THE F]NANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 CURRENT ASSET INVESTMENTS 2026 2024 Investments 1,857.634 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Accrued e•ynses 6.0(K) 3,000 MOVEMENT IN FUNDS Net movement in funds 0110112025 At 3111212025 Unrestricted funds General fund 2,350.221 245.285 2,595,5 Restrlcted funds Building Extension Fund 1.971.799 (50,735) 1,921,064 TOTAL FUNDS 4.516,570 Net movement in funds. Included in the above are as foll￿S. Incomlng Resources expended Movement in funds Unrestricted funds General fund 570,915 325,629 245,285 Restrlcted funds Building Extension Fund 50,735 (50.735) TOTAL FUNDS 570915 194 550 RELATED PARTY DISCLOSURES There were no related paty Iransaciions for the year ended 31st December 2025. 13- Continued.... SHREE SWAMINARAYAN SIDHANT SAJIVAN MMDAL BOLTON DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2025 2025 2024 INCOME AND ENDOWMENTS Donations and legacies Donations Gift aid 393,974 60,352 454,326 325,711 90.142 415,853 Investment Income Rent recel%Ed Deposit account interest 28.250 88.339 116,589 30,900 77.645 108,545 Total Incomlng resour¢os 570,915 524,398 EXPENDITURE Charftable actfvltles Wages Rates and water Insurance Light and heat Ta18phone Postage and stationery Household & cleaning Prasad & kitchen ejpendiiure Donations made Repair & maintenance Music instruments Security charges Shiblr Sports Expenses 25th Jagan Travel & Visa Fees Bank charges Depreciation 19,200 2,089 9,088 12,084 938 1,048 5,734 7,029 57,630 58,537 10,421 16,644 2.872 10,185 12,681 933 1,T77 4,840 19,976 88,550 17,395 8.057 758 49,692 4.030 112.496 1,976 20 65,046 306.409 65.046 367.364 Support costs Governance costs Auditors, remuneration Accounl8ncv and leoal fees 7,200 1.800 9,OCNJ Total resources expended 376,364 309,409 Net income 194,550 214,990 This page does not fomi part of the statutory financial statements 14-