Charity registration number 1141833
SHREE SAKTHY GHANAPATHY TEMPLE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2021

SHREE SAKTHY GHANAPATHY TEMPLE
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 OCTOBER 2021
The present their annual report and financial ststemenls for the year ended 31 October 2021.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial ststemenls and comply with the 's Igoverning documenll, the Charities Act 2011 and "Accounting and
Reporting by Charities.. Ststemenl of Recorllmended Practice applicable lo charities preparing their accounts In
accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS
1021" leffectivg 1 January 20191.
Objectives and activities
The trustees shall hold the fund and its income upon trust to apply them for the advancement of the Hindu
(Saival religion according to the Saiva Silhantha traditions, principles, and praCtI￿S prevailing in India, Malaysia
and Sri Lanka and such olher chariiable purposes for Ihe benefit of the community as the Iruslees shall from time
lo lime determine and there has been no change in these during the year.
Financial r8viaw
11 is the policy of the that unrestricted funds which have not been designated for a specific use should be
maintsined at a level equivalent to between three and six month's expenditure. The consider that reserves at this
level will ensure that, in the event of a significant drop in funding, they will be able to continue the 's current
activities while consideration is given lo ways in which additional funds may be raised. This level of reserves has
been maintained throughout the year.
The h8ve assessed the major risks lo which the is exposed, and a￿ satisfied that systems are in place lo
miligale exposure to the major risks.
Structure. governance and management
The Charity is governed by its Constitution.
The Trustees are appointed lo the Board Via an election prO￿sS and serve for 3 years. The outgoing Trustees
are eligible for ￿-electIOn.
The Trustees are highly respected and senior members of the community, bringing in their vast experience and
knowledge lo ensure the charity is running properly and according to ils constitution.
The Trustees who served during the year and up lo the date of signature of the financial ststements were..
Mr C Kailaya-vasan
Mr K Paramanathan
Mr K Ganeshamoorthy
Mr K Kiridaran
Mr P Kugalhasan

SHREE SAKTHY GHANAPATHY TEMPLE
REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2021
Statement of responsibilities
The are ￿Sponsible for preparing the Report and the financial slalements in accordance with applicable law and
United Kingdom Accounting Standards (United Kingdom Generally AC￿pIed Accounting Praclicel.
The law applicable lo charities in England and Wales requires the to prepare financial slalemenls for each
financial year which give a true and fair view of the slate of affairs of the and of the incoming resources and
application of resources of the for that year.
In preparing these financial ststemenls, the are required to..
select suitsble accounting poli¢ies and then apply Ihem ¢onsislently',
observe the rnelhods and principles in the Charities SORP.,
make judgements and estimates that are reasonable and prudent.,
state whether applicable accounting standards have been followed, subject to any rnalerial departures
disclosed and explained in th8 financial slalemenls., and
prepare the financial statements on the going concern basis unless il is inappropriate to presume that the
charity will continue in operation.
The are responsible for keeping SLrfficient accounting records that disclose with reasonable accuracy al any lime
the financial position of the and enable them to ensure that the financial slalements comply with the Charities Act
2011, the Charity (Accounts and Repottsl Regulations 2008 and the provisions of the trust deed. They are also
responsible for safeguarding the assets of the and hence for taking reasonable steps for the prevention and
detection of fraud and other irregularities.
The report was approved by the Board of Trustees on 22 August 2022.
Mr C Kailaya-vasan
Chairman of the Board

SHREE SAKTHY GHANAPATHY TEMPLE
INDEPENDENT EXAMINER'S REPORT
TO THE OF SHREE SAKTHY GHANAPATHY TEMPLE
I report lo the on my examination of the financial statements of SHREE SAKTHY GHANAPATHY TEMPLE for
the year ended 31 Oclober 2021.
Responsibilities and basis of report
As the of the
you are responsible for the preparation of the financial statements in accordance with the
requirements of the Charities Act 2011 {th8 2011 Act).
I report in respect of my examination of the 's financial statements carried out Ljnder sectlon 145 of the 2011 Act.
In carrying out my examination I have followed all the applicable Directions given by the Charity Commission
under section 1451Sllbl of the 2011 Act.
Independent examiner's statement
Your attention is drawn lo the fact that the charity has p￿pared financial statements in accordance with
Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland {FRS 1021 in preference to the Accounting and Reporting
by Ch8rities.' Slalemenl of Recommended Practice issued on 1 April 2005 which is referred lo in the exlanl
regulations but has now been withdrawn.
l understand that this has been done in order for financial slalements lo provide a true and fair view in
accordance with Generally A¢cepled Accounting Practice effective for reporting periods beginning on or after 1
January 2015.
I have completed my examination. I confirm that no matters have come lo my attention in connection with the
examination giving me cause to believe that in any material respect..
accounting records were not kept in respect of the as required by section 130 of the 2011 Act,. or
the financial statements do not accord with those records., or
the financial slalernents do not comply with the applicable requirements conceming the form and conlenl of
acwunts set out in the Charilies IAccounts and Reports) Regulations 2008 other than any requirement that
the accounts give a true and fair view which is not a matter considered as part of an independent
examination.
I have no cOn￿rn$ and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the financial statements to be
rea¢hed.
J. V. Louis
Dated.. 22 August 2022

SHREE SAKTHY GHANAPATHY TEMPLE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 OCTOBER 2021
Unrestricted
funds
2021
Restricted
funds
2021
Total Unrestricted
funds
2020
2021
Income from:
Donations and legacies
Charitable activities
9,372
70,336
9,372
70,336
8,350
70,210
Total income
79,708
79,708
78,560
enditure
Raising funds
11,803
11,803
2,740
Charitable activities
51,464
51,464
71,498
Total oxpanditura
63,267
63,267
74,238
Net income for the yearl
Net movement in funds
16,441
16,441
4,322
Fund balances al 1 November 2020
184,007
184,007
179,685
Fund balances at 31 October 2021
200,448
200,448
184,007
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.

SHREE SAKTHY GHANAPATHY TEMPLE
BALANCE SHEET
ASAT31 OCTOBER 2021
2021
2020
Notes
Fixed assets
Tangible assets
3,498
3,682
Current assets
Debtors
Cash at bank and in hand
172,249
25,913
22,381
158,798
198,162
181,179
Credltors: amounts falllng due wlthln
one year
11,2121
18541
Net current assets
196,950
180,325
Totsl assets less current liabilities
200,448
184,007
Income funds
Restricted funds
Unrestricted funds
200,448
184,007
200,448
184,007
The financial stslemenls We￿ approved by the on 22 August 2022
Mr C Kailaya-vasan
Trusteo

SHREE SAKTHY GHANAPATHY TEMPLE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2021
Accounting policies
Charity information
SHREE SAKTHY GHANAPATHY TEMPLE is an unincorporated Charity based in England and Wales. The
Charity's Principal address is 21 Brigstock Road, Thornton Heath, CR7 7JJ.
1.1 Accounting convention
The financial slalements have been prepared in accordance with the Charities Act 2011, FRS 102 "The
Financial Reporting Standard applicable in the UK and Republic of Ireland. l°FRS 102.1 and the Charities
SORP "Accounting and Reporting by 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 IFRS 1021" leffeclive 1 January 20191. The is a Public Benefit Entity as defined by
FRS 102.
The has taken advantage of the provisions in the SORP for charities not lo prepare a Stslemenl of Cash
Flows.
The financial ststemenls have departed from the Charities (Accounts and Reports) Regulations 2008 only
to the exlenl required to provide a true and fair view. This departure has involved following the Statement of
Recommended Practice for Charities applying FRS 102 rather than the version of the Statement of
Recommended Practice which is referred to in the Regulations bul which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the
amounts in these financial ststemenls are rounded lo the nearest £.
Monetary
1.2 Going ¢oncorn
At the tirlle of approving the financial slalemenls, the have a reasonable expectation that the has adequate
resources to continue in operational existence for the foreseeable future. Thus the continue to adopt the
going concern basis of accounting in preparing the financial ststemenls.
1.3 Charitablo funds
Unrestricted fLJnds are available for use al the discretion of the in furtherance of their charitable objectives.
Restricted funds are subject lo specific conditions by donors as lo how they may be used. The purwses
and uses of the restricted funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised when the is legally entitled lo it after any performance conditions have been rnel, the
amounls Can be measured reliably, and it is probable thal income will be re￿ived.
Cash donations are recognised on receipt. Other donations are recognised On￿ the has been notified of
the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation lo donations re￿iVed under Gift Aid or deeds of covenant is recognised at the lime of the donation.

SHREE SAKTHY GHANAPATHY TEMPLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2021
Accounting policies
(Continued)
1.5 Expenditure
Expenditure is Tecognised once there is a legal or constructive obligation lo transfer economic benefit lo a
third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount
of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and
shared ¢osts, including support Cosls involved in undertaking each activity. Direct Costs attributable lo a
single activity are allocated dire¢lly lo that activity. Shared costs which contribute lo more than one activity
and support costs which are not attributable to a single activity are apportioned between those activities on
a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent,
and depreciation charges are allocated on the portion of the asset's use.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as lo write off the cost or valuation of assets less their residual values over
their useful lives on the following bases..
Fixtures and fittings
50/.
1.7 Cash and cash equivalents
Cash and cash eqLJivalents include cash in hand, deposits held al call with banks, other short-term
liquidinvestmenls with original malurilies of three months or less, and bank overdrafts. Bank
overdrafts areshown within borrowings in current liabilities.
1.8 Retlrament beneflts
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Trustees
None of the lor any persons connected with them) received any remuneration or benefits from the
during the year.
Employees
The average monthly number of employees during the year was..
2021
Number
2020
Number

SHREE SAKTHY GHANAPATHY TEMPLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2021
Employees
(Continued)
Employment costs
2021
2020
Wages and salaries
Other pension costs
22,042
287
22,305
22,329
22,305
There were no employees whose annual remuneration was more than £60,000.
Tangible fixed assets
FSxtur88 and flttlngs
Cost
At 1 November 2020
3,682
At 31 October 2021
3,682
Depreciation and impairment
Dep￿ciatIon charged in the year
At 31 October 2021
Carrying amount
At 31 October 2021
3,498
At 31 Oclober 2020
3,682
Debtors
2021
2020
Blueview Limited
172,249
22,380
172,249
22,380