SHANTI DHAM CHARifi NUMBER: 1131036 REPORTS AND ACCOUNTS FOR THE YEAR ENDED 31st MARCH 2024 AA PREMJI & CO 25 HILL WAY OADBY LEICESTER LE2 5YG SHANTI DHAM ACCOUNTS FOR THE YEAR ENDED 318t MARCH 2024 CONTENTS Page Legal and Administrative Details Trustee Responsibilities Statement Statement of Financial Affairs Balan￿ Sheet Notes to the Accounts Independent Examinerfs Report Management Infomation SHANTI DHAM ACCOUNTS FOR THE YEAR ENDED 31st MARCH 2024 Principal Address". 15 Loughborough Road Leicester LE4 5LJ Board of Trustses: Vinodbhai Popat Bhupendrabhai Dave Hemangini Acharya Independent Examiners: A A Premji & Co Accountants 2fj Hill Way Oadby Leicester LE2 5YG Page 1 SHANTI DHAM STATEMENT OF TRUSTEES RESPONSIBILITIES The Constitution requires financial statements to be prepared for each financial year, which gives a true and fair view of the state of affairs of the trust and of its surplus or deficit for the year. In preparing those accounts, the trustees are required to.. Select suitable accounting policies and apply them consistently., b. Make judgements and estimates that are reasonable and prudent., c. Observe applicable accounting standards; d. Prepare the financial staternents on the going concern basis. Vinodbhai Popat Trustee Bhupendra Dave Trustee Hemangini Acharya Trustee Dated.. 22nd November 2024 Page 2 SHANTI DHAM Statement of Financial Activities for the Year Ended 31 March 2024 Note Unrestricted Fund8 Restri¢ted Funds Total Fund8 Income Resources Donations, legacies and similar income 43,453 43,453 Income from activities in furtherance of charitable objects 45,811 45,811 Income from activities for generating funds 25,330 25,330 Investment income-interest Total Incoming Resources 114,594 114,594 Resources Ex ended Cost of generating funds Charitable expendrture.. Donations 12,587 12,587 Cost of Activities for charitable objectlV8S 25,205 25,205.00 Other expenditure 23,950 23,950 Tolal Rosources Expended 61,742 61,742 Net Outgoingsllncoming ReSoUr￿S 52.852 52,852 Fund Balances Brought Forward at 1, April 2023 105,685 105,685 Fund Balanc88 Carried Forward At 31" March 2024 158,537 158,537 Page 3 SHANTI DHAM Balance Sheet As At 31 March 2024 Not• 2024 FIXED ASSETS Tangible Assets 838 CURRENT ASSETS Cash at Bank and In Hand 60,345 LESS CURRENT LIABILITIES Creditors 500 Net Current Assets 59,845 NET TOTAL ASSETS 60,683 REPRESENTED BY: Accumulated Fund Account General Fund As at 1st April 2023 Profit for the Year 105,685 52.852 158,537 Restricted Fund Awards For All As al 1st April 2023 97.854 Balance a8 at 31st March 2024 60,683 These accounts were approved by the members of the Board of trustees on Vinodbhai Popat Trustee Bhupendrabhai Dave Trustee Hemangini Acharya Trustee Page 4 SHANTI DHAM NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31°, MARCH 2024 1. Accounting Policies The financial statements have been prep￿d in accordance with Financial Reporting Standards for Smaller Enterprises IFRSSE and Accounting and Reporting by Charities - Statement of Recommended Practice {SORP 20051 and the Charities Act 1993 and under the historical cost convention. a. The Mandal has not produced a cash flow statemenl as il does not fall within the size qualifications laid down in SORP. b. Income and expenditure is recognised on an accPual basis. c. The Mandal is not registered for VAT. Accordingly, the expenditure includes VAT d. Allocation of expenditure. All expenditure is allocated directly to charitable expenditure, fund raising and publicity and management and administration of the charity. e. Designated and Restricted Funds Voluntary income whose use is restricted by the donor or which is designated for specific purpose by the charity is accounled for separately. Any amounts not spent in the year are carried forward to future [￿riodS. These funds are represented as bank deposits. f. Trust Deed The Trust was established by a trust deed on the 27 May 2000 as amended by special resolution on the 24th June 2009. The aims of the Dham is to advance the Hindu faith by meetir*g Ihe religious needs of the Hindu community in Leicestershire in relation to the procedures and practices relating lo the crèmation of the deceased,. to further such charitable purposes as the trust8es shall from time to liriie detemiine. In furthering the above objectives. Shanti Dham shall not in any way align itself to any political party nor support any political movement. Page 5 SHANTI DHAM Notes To The Accounts For The Year Ended 31 March 2024 2024 Donations, Legacies etc Donations-General Giftaid- HMRC reclaims Grants Events 31,609 11,844 25,330 45,811 114,594 Cost of activities for charitable objectives Rent and Water Light and Heat Repairs and Renewals Motor and Travelling Donations Event Costs Bank Charges Telecast Charges Cleaning Depreciation 6,750 1,652 155 1,657 12,587 25,205 42 7,929 109 148 56,234 Other Expenditure Postage, Stationery & Telephone Legal & Professional fees Insurance 603 4,300 605 5,508 Tanglblè Fixed Assets F&E Cost Balanc8 BIF 1 st April 2023 4,253 At 31 March 2024 At 31 March 2023 4,253 4,253 Depreciatlon BIF Charge for the year 3,267 148 At 31 March 2024 At 31 March 2023 3.415 3,267 Net Book Value At 31 March 2024 At 31 March 2022 836 986 Page 6 SHANTI DHAM Notes To The Accounts For The Year Ended 31 March 2024 2024 Credltors Other creditors 500 500 Trusto0s' Romunoration and Expenses The Trustees received no ￿M￿neratIon during the year The Trustees were paid travelling expenses amounting to £000. Employee Numbers The Dham had no employees during the year Capital Commitments Contracted for but not provided in the financial statements Page 7 I report on the aGcounts of the Dham for the year ended 315t March 2024 which are Sel out on pages 3 to 7. Raspectlva responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of accounts. The Gharity's trustees consider that an audit is not required for this year under section 14412) of the Charities Act 2011 {the 2011 Act) and that an independent examination is needed. It is my responsibility to Examine the accounts under section 145 of the 2011 Act., To follow the prO￿dureS laid down in the general Directions given by the Charity Commission under section 145 {5bl of the 2011 Act, and To stale whether particular matters have come to my attention. Basis of independent examlnerfs report My examination was ¢arried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of Ihe accounling records kepl by the charity and a comparison of the accounts presented with those records. It also includes Consideration of any unusual items or disclosures in the accounts and 2eeking explanations from yOLb as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a "true and fair view. and the report is limited to those matters set out in the statement below. Independent examIne￿$ statsmènt In connection with my examination. no matter has Come to my attention.. 1. Which gives me reasonable cause to believe that in any material respect the requirements.. To keep aexounling records in accordance with section 130 of the 2011 Act,. and b. To prepare accounts which accord with the accounting records and comply wrth the accounting requirements of the 2011 Act have not been met., or To which, in my opinion attention should be drawn in order to enable a proper understanding of the accounts to be reached. A Premjl A A Premji & Co 25 Hill Way Oadby Leicester LE2 5YG Dated: 22nd November 2024 Page 8 SHANTI DHAM Detailed Statement of Financial Activities for the Year Ended 31 March 2024 Unrestricted Funds Restricted Funds Total Funds Income Resources Donations - General Gift Aid- HMRC reclaims Grants Events Total Incoming Resources 31,609 11,844 25,330 45,811 114,594 31,609 11,844 25,330 45,811 114,594 Resources Ex nded Event Costs Rent and Water Light and Heat Telecast Charges Repairs and Renewals Motor and Travelling Donations Advertising Poslage, Stationery & Telephone Professional and Legal fees Bank Charges Cleaning Insurance Depreciation 25.205 6,750 1,652 7.929 155 1.657 12,587 25,205 6.750 1,652 7,929 155 1,657 12,587 603 4,300 42 109 605 148 603 4,300 42 109 605 148 Total Resources Expended 61,742 61,742 Net Outgoingsllncoming Resources Fund Balances Brought Forward at 1" April 2023 52,852 52,852 105,685 105,685 Fund 8alanco8 Carrled Forward At 31°, March 2024 158,537 158,537 Page 9