## **The Dharma Mandir**
# **RECEIPTS AND PAYMENTS ACCOUNTS**
# **As at 31[st] December 2022**
**Charity No: 1142921**
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## **Reference and Administrative Information**
Charity Name:
The Dharma Mandir
Charity Registration Number: 1142921 Contact Address: 442-446 Hertford Road Enfield London EN3 5QH
## **Trustees**
Vyas Sharma Chair Vijaye Kowlessur Vice Chair Anand Khusul Viddy Persaud Treasurer Narud Fowdar Chair of Finance Sunita Bungsraz Dee Goberdhan Joint Treasurer
## **Secretary to the Board of Trustees**
Pradeep Gunputh
## **Independent Examiner**
Devina D Mohabeer, BA, MBA, CA 1A Ladywell Road Edinburgh EH12 7TA
## **Bankers**
Barclays 1 Churchill Place London E14 5HP
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## **Trustees’ Annual Report**
## **Year ended 31 December 2022**
## **Structure, Governance and Management**
## **Governing Document**
The Dharma Mandir is an unincorporated charitable organisation, governed by the terms of its Constitution. The charity is registered with the Charity Commission for England and Wales, with charity no. 1142921 on 18 July 2011.
## **Recruitment and Appointment of Trustees**
Trustees are appointed for a three-year term and reappointed in accordance with the Constitution. New trustees can be nominated by the existing board members. On the appointment of each new trustee, induction is provided by the existing trustees as to the aims of the charities and the activities undertaken to achieve the objectives of the charity.
## **Organisational Structure**
The management of the charity is the responsibility of the trustees and the charity is also supported in its day to day activities by a management committee of the core users of the charity and a number of volunteers. All trustees act on a voluntary basis with regards to the charity and received no remuneration or other benefits.
## **Objectives and Activities**
The charity was set up for:
1. The advancement of religion according to the teachings and tenets of Hinduism.
2. The advancement of education in the Hindi language, culture, philosophy, art, literature, music and history.
3. The advancement of education in the teachings and tenets of Hinduism in order to promote the recognition, understanding and harmony among the followers of different faiths.
4. The promotion of meditation, yoga and spiritual development for all age groups
5. To provide support, care and promote health and wellness for youth, women and the elderly.
## **Activities**
In planning our activities for the year to 31 December 2022, we kept in mind the Charity’s Commission’s guidance on public benefit at our trustee meetings.
Our activities continued to focus around educating people on the teachings of Hinduism and with this in mind, activities involve plays, music, playing instruments, creation of arts, sharing of philosophies and experiences. Since COVID-19 Pandemic, most of our activities are also provided online via Zoom as well as on location. These activities benefit people generally and especially young people by providing them with a platform where, they are for instance, using music/instruments and taking part in plays, it encourages them to express themselves, develop their self-confidence together with social and practical skills.
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## **Trustees’ Annual Report**
## **Year ended 31 December 2022**
## **Activities (continued)**
We continue to welcome all people regardless of age, background, race, faith, gender and personal circumstances and believe our philosophy of openness will be enriching and beneficial given the sharing of skills, aptitude and life experiences.
The charity is supported by a number of volunteers who provide a considerable amount of time in organising and supporting the activities of the charity and we are grateful of the volunteers’ contribution of time, energy and expertise without which we would not be able to achieve our objectives.
## **Achievements and Performance**
This is the 12th period of our operation as a charity. In addition to the monthly programme, being the first Sunday of each month, we continued to organise a number of online events during the year with the activities based around teachings of Hinduism and celebration of the Hindu festivals like Maha Shivratri, Ram Navmi, Hanuman Jayanti, Krishna Janmashtami, Ganesh Chaturthi, Navratri, and Divali. Programmes included spiritual talks, music, plays, drama and hymns including meditation and yoga. The charity provided spiritual retreats , conferences and forums which have been helping in enhancing the understanding of spirituality and wellbeing.
## **Financial Review**
The principal source of income is the donations received by The Dharma Mandir. A number of volunteers and supporters have been helping in organising the activities of the charity and have enabled the charity to achieve its objectives during the year.
## **Reserves Policy**
At the year end, Dharma Mandir held unrestricted cash funds of £33,177 (2021: £22,342. These funds are held to meet future expenditure that may occur. At present, the trustees aim to hold sufficient reserves to be able to meet the costs of the various activities organised in the charity and also to meet the ongoing charity costs.
## **Statement of Trustees’ Responsibilities**
The office bearers and trustees are responsible for keeping proper accounting records which disclose at any time the financial position of the charity and which enable them to fulfil their responsibility to prepare financial statements in compliance with the Charities Act 2011 (the 2011 Act).
Approved by the Trustees and signed on their behalf,
**Dr Narud Fowdar (Chair of Finance) 31 October 2023**
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## **The Dharma Mandir (no1142921)**
## **Independent examiner's report to the trustees of The Dharma Mandir**
I report on the accounts of the charity for the year ended 31 December 2022, which are set out on pages 6 to 8.
## **Respective responsibilities of trustees and examiner**
As the charity’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011(“the Act”).
I report in respect of my examination of the charity’s accounts carried out under section 45 of the 2011 Act and in carrying out my examination, I have followed the applicable Directors given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination, I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in any material respect:
- accounting records were not kept in accordance with section 130 of the Charities Act or
- the accounts do not accord with the accounting records
I have no concerns and have not 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 accounts to be reached.
Devina D Mohabeer, BA, MBA, CA 31 October 2023
1A Ladywell Road Edinburgh, EH12 7TA
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## **The Dharma Mandir**
## **Receipts and Payments Account**
## **Year ended 31 December 2022**
|**Receipts**
**Unrestricted**
**Funds**
**2022**
**£**
Donations
31,468
Membership
-
Activities for
Generating Funds
-
Bank & Deposit
Interest
5
**Total Receipts**
**31,473**
**Payments**
Premises costs
9,600
Heat and light
Admin expenses
0
1,000
Programmes costs
344
Repairs and
maintenance
8,100
Print, Postage and
stationery
Telephone/Broadban
d
1,049
235
Bank charges
Miscellaneous
310
0
**Total Payments**
**20,638**
**Net of**
**Receipts/(payments)**
10,835
**Transfers**
-
**Opening Cash funds**
22,342
**Closing Cash funds**
**33,177**||**Total**
**2022**
**£**
31,468
-
-
5
**31,473**
9,600
0
1,000
344
8,100
1,049
235
310
0
**20,638**
10,835
-
22,342
**33,177**||**Tota1**
**2021**
**£**
20,342
-
-
2
**20,344**
14,400
4800
0
0
1,529
250
556
310
208|
|---|---|---|---|---|
|||||**22,052**|
|||||(1,708)
-
24,050|
|||||**22,342**|
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## **The Dharma Mandir**
## **Statement of Balances**
## **At 31 December 2022**
|**Bank, Deposit & Cash**
**Balances**
**Unrestricted**
**Funds**
**£**
Bank, deposit & cash
balances brought forward
22,342
**Movement in year:**
Net of Receipts over
Payments for the year
10,385
Bank, deposit & cash
balances carried forward
**33,177**
**Assets**
Gift Aid Receivable
-
Total Assets
-
**Liabilities**
Costs not yet billed
-
Total Liabilities
-|**Total**
**2022**
**£**
22,342
10,835
**33,177**
-
-
-
-|**Total**
**2021**
**£**
24,050
(1,708)|
|---|---|---|
|||**22,342**|
|||-|
|||-|
|||-|
|||-|
The financial statements were approved by the trustees on 31 October 2023
For and on behalf of the Trustees
Dr Narud Fowdar Trustee (Chair of Finance)
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## **The Dharma Mandir**
## **Notes to the Accounts**
## **1. Trustee Remuneration and Related Party Transactions**
During the year, no trustee received reimbursement of expenses.
No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year, other than Mr V. Sharma, Trustee who received premises costs payments of £9,600 in relation to rental of his premises to the Dharma Mandir. The Board of Trustees, in the absence of Mr V. Sharma, have agreed the premises costs amount payable.
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