**REGISTERED CHARITY NUMBER: 1143008**
## **JAI MAA BAHMESHWARI KALI MANDIR**
**TRUSTEES' REPORT AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022**
**JAI MAA BAHMESHWARI KALI MANDIR**
**CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022**
|||**Page**|
|---|---|---|
|**Reference and Administrative Details**||1|
|**Trustees' Report**||2|
|**Independent Examiner's Report**||3|
|**Statement of Financial Activities**||4|
|**Statement of Financial Position**||5|
|**Notes to the Financial Statements**|6|to 10|
|**Detailed Statement of Financial Activities**||11|
**JAI MAA BAHMESHWARI KALI MANDIR**
**REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 JULY 2022**
|**Trustees**|Kuldip Bansal|
|---|---|
||Bharat Bushan|
||Mrs Subhash Devi Bansal|
||Usha Parmar|
|**Principal address**|136 Burnley Road|
||Hapton|
||Burnley|
||BB11 5QT|
|**Registered charity number**|1143008|
|**Independent examiner**|Riley Moss 2018 Limited|
||Riley House|
||183-185 North Road|
||Preston|
||Lancashire|
||PR1 1YQ|
Page 1
**JAI MAA BAHMESHWARI KALI MANDIR**
**TRUSTEES' REPORT FOR THE YEAR ENDED 31 JULY 2022**
The trustees present their report with the financial statements of the charity for the year ended 31 July 2022. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).
## **Objectives and activities**
The objectives of the trust, as set out in its governing document are:
Advancement of the Hindu religion.
Relief of poverty.
Advancement of education.
## **Achievement and performance**
The funds received are contributed to the repairs and running costs of the temple. The temple is made available for use by the community. The charity continues to hold open evenings and events to raise funds for the temple. The facility is well equipped to cater for Jai Maa Bhameshwari Kali Mandir visions and goals and be a hub of the community and continues to demonstrate excellence in all areas of work by making use of local resource and research and developing key partnerships with local authorities and organisations. All donations have been used for the purpose of this project.
## **Financial review**
It is the policy of the charity to maintain unrestricted funds at a minimum level. This provides sufficient funds to cover management and administration and support costs.
## **Future plans**
The trustees actively review the major risk which the charity faces on a regular basis and believe that maintaining reserves at current levels, combined with an annual review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks faced by the charity and confirm that they have established systems to mitigate the significant risks.
## **Structure, governance and management**
Jai Maa Bhameshwari Kali Mandir is a registered UK Charity constituted on 25 March 2011 under charity number 1143008. It is an unincorporated charity. The governing document is a Trust Deed.
The trustees named on page 1 have served throughout the year. The trustees have the power to appoint any person to be a trustee in accordance with the provisions of the Trust Deed. An appointed trustee holds office within the limits permitted by law.
Approved by order of the board of trustees on 13 March 2023 and signed on its behalf by:
Kuldip Bansal - Trustee
Page 2
**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF JAI MAA BAHMESHWARI KALI MANDIR**
## **Independent examiner's report to the trustees of Jai Maa Bahmeshwari Kali Mandir**
I report to the charity trustees on my examination of the accounts of Jai Maa Bahmeshwari Kali Mandir (the Trust) for the year ended 31 July 2022.
## **Responsibilities and basis of report**
As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions 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 giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts 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 concerns 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 accounts to be reached.
Farook Patel FCA Riley Moss 2018 Limited Riley House 183-185 North Road Preston Lancashire PR1 1YQ
15 March 2023
Page 3
**JAI MAA BAHMESHWARI KALI MANDIR**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2022**
|**2022**
**Unrestricted**
**funds**
**Notes**
**£**
**Income and endowments from**
Donations and legacies
2
58,711
Investment income
3
35,390
Other income
-
**Total**
94,101
**Expenditure on**
**Charitable activities**
4
Charitable expenditure
96,626
**NET INCOME/(EXPENDITURE)**
(2,525)
**Reconciliation of funds**
Total funds brought forward
5,962
**Total funds carried forward**
3,437|**2021**
**Total**
**funds**
**£**
48,259
14,715
8,455
71,429
74,073
(2,644)
8,606
5,962|
|---|---|
The notes form part of these financial statements
Page 4
**JAI MAA BAHMESHWARI KALI MANDIR**
## **STATEMENT OF FINANCIAL POSITION 31 JULY 2022**
|**2022**
**Unrestricted**
**funds**
**Notes**
**£**
**Fixed assets**
Tangible assets
8
2,328
**Current assets**
Cash at bank
2,767
**Creditors**
Amounts falling due within one year
9
(1,658)
**Net current assets**
1,109
**Total assets less current liabilities**
3,437
**NET ASSETS**
3,437
**Funds**
10
Unrestricted funds
3,437
**Total funds**
3,437|**2021**
**Total**
**funds**
**£**
5,354
3,189
(2,581)
608
5,962
5,962
5,962
5,962|
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 13 March 2023 and were signed on its behalf by:
Kuldip Bansal - Trustee
The notes form part of these financial statements
Page 5
**JAI MAA BAHMESHWARI KALI MANDIR**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022**
## **1. Accounting policies**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 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.
## **Income**
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.
## **Expenditure**
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity's shop.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - Straight line over 5 years Fixtures and fittings - 25% per annum straight line basis
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Page 6
continued...
**JAI MAA BAHMESHWARI KALI MANDIR**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2022**
## **1. Accounting policies - continued**
## **Going concern**
Trustees consider that the charitable company has sufficient resources and there are no material uncertainties about the charity's ability to continue. Accordingly, trustees continue to adopt the going concern basis in preparing the financial statements.
## **2. Donations and legacies**
## **3.**
## **4.**
## **5.**
|Donations
**Investment income**
Rents received
**Charitable activities costs**
Charitable expenditure
**Support costs**
**Management**
**£**
Charitable expenditure
87,114|**2022**
**£**
58,711
**2022**
**£**
35,390
**Support**
**Direct**
**costs (see**
**Costs**
**note 5)**
**£**
**£**
8,175
88,451
**Governance**
**Finance**
**costs**
**£**
**£**
77
1,260|**2021**
**£**
48,259|
|---|---|---|
|||**2021**
**£**
14,715|
|||**Totals**
**£**
96,626|
|||**Totals**
**£**
88,451|
Support costs, included in the above, are as follows:
## **Management**
|**2022**
**Charitable**
**expenditure**
**£**
Wages
19,808
Rent, rates and water
36,000
Insurance
1,283
Light and heat
16,028
Telephone
2,328
Sundries
1,746
Repairs and maintenance
2,656
Catering
3,468
Depreciation of tangible and heritage
assets
3,797
87,114|**2021**
**Total**
**activities**
**£**
14,081
36,000
1,077
5,289
1,705
2,178
4,842
2,305
5,576
73,053|
|---|---|
Page 7
continued...
**JAI MAA BAHMESHWARI KALI MANDIR**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2022**
## **5. Support costs - continued Finance**
|**Support costs - continued**
**Finance**|||
|---|---|---|
||**2022**|**2021**|
||**Charitable**|**Total**|
||**expenditure**|**activities**|
||**£**|**£**|
|Bank charges|77|-|
|**Governance costs**|||
||**2022**|**2021**|
||**Charitable**|**Total**|
||**expenditure**|**activities**|
||**£**|**£**|
|Accountancy and legal fees|1,260|1,020|
## **6. Trustees' remuneration and benefits**
There were no trustees' remuneration or other benefits for the year ended 31 July 2022 nor for the year ended 31 July 2021.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 July 2022 nor for the year ended 31 July 2021.
## **7. Staff costs**
The average monthly number of employees during the year was as follows:
||**2022**|**2021**|
|---|---|---|
|Admin|2|2|
No employees received emoluments in excess of £60,000.
## **8.**
## **Tangible fixed assets**
|**Improvements**
**to**
**property**
**£**
**Cost**
At 1 August 2021
53,884
Additions
-
At 31 July 2022
53,884
**Depreciation**
At 1 August 2021
52,668
Charge for year
1,216
At 31 July 2022
53,884
**Net book value**
At 31 July 2022
-
At 31 July 2021
1,216|**Fixtures**
**and**
**fittings**
**£**
17,441
770
18,211
13,303
2,580
15,883
2,328
4,138|**Totals**
**£**
71,325
770|
|---|---|---|
|||72,095|
|||65,971
3,796|
|||69,767|
|||2,328|
|||5,354|
Page 8
continued...
**JAI MAA BAHMESHWARI KALI MANDIR**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2022**
|**9.**
**Creditors: amounts falling due within one year**
Taxation and social security
Other creditors
**10.**
**Movement in funds**
**Unrestricted funds**
Charitable activities
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
Charitable activities
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
Charitable activities
**TOTAL FUNDS**|**2022**
**2021**
**£**
**£**
278
1,148
1,380
1,433
1,658
2,581
**Net**
**movement**
**At**
**At 1.8.21**
**in funds**
**31.7.22**
**£**
**£**
**£**
5,962
(2,525)
3,437
5,962
(2,525)
3,437
**Incoming**
**Resources**
**Movement**
**resources**
**expended**
**in funds**
**£**
**£**
**£**
94,101
(96,626)
(2,525)
94,101
(96,626)
(2,525)
**Net**
**movement**
**At**
**At 1.8.20**
**in funds**
**31.7.21**
**£**
**£**
**£**
8,606
(2,644)
5,962
8,606
(2,644)
5,962|
|---|---|
Page 9
continued...
**JAI MAA BAHMESHWARI KALI MANDIR**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2022**
## **10. Movement in funds - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
Charitable activities
**TOTAL FUNDS**|**Incoming**
**Resources**
**Movement**
**resources**
**expended**
**in funds**
**£**
**£**
**£**
71,429
(74,073)
(2,644)
71,429
(74,073)
(2,644)|
|---|---|
## **11. Related party disclosures**
There were no related party transactions for the year ended 31 July 2022.
Page 10
**JAI MAA BAHMESHWARI KALI MANDIR**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2022**
|**Income and endowments**
**Donations and legacies**
Donations
**Investment income**
Rents received
**Other income**
JRS Grant Income
**Total incoming resources**
**Expenditure**
**Charitable activities**
Charitable expenditure
**Support costs**
**Management**
Wages
Rent, rates and water
Insurance
Light and heat
Telephone
Sundries
Repairs and maintenance
Catering
Depn of improvemts to property
Depn of fixtures & fittings
**Finance**
Bank charges
**Governance costs**
Accountancy and legal fees
Total resources expended
**Net expenditure**|**2022**
**£**
58,711
35,390
-
94,101
8,175
19,808
36,000
1,283
16,028
2,328
1,746
2,656
3,468
1,216
2,581
87,114
77
1,260
96,626
(2,525)|**2021**
**£**
48,259
14,715
8,455
71,429
-
14,081
36,000
1,077
5,289
1,705
2,178
4,842
2,305
1,216
4,360
73,053
-
1,020
74,073
(2,644)|
|---|---|---|
This page does not form part of the statutory financial statements
Page 11