**REGISTERED CHARITY NUMBER: 1143008**
## **JAI MAA BHAMESHWARI KALI MANDIR**
## **TRUSTEES' REPORT AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025**
**JAI MAA BHAMESHWARI KALI MANDIR**
**CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025**
||**Page**|
|---|---|
|**Reference and Administrative Details**|1|
|**Trustees' Annual 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 BHAMESHWARI KALI MANDIR**
## **REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 JULY 2025**
|**Trustees**|Kuldip Bansal|
|---|---|
||Bharat Bushan|
||Subhash Devi Bansal|
||Usha Parmar|
|**Principal address**|158 Dilloways Lane|
||Willenhall|
||West Midlands|
||WV13 3JP|
|**Registered charity number**|1143008|
|**Independent examiner**|I Vorajee FCA|
||12 Kingsbarn Close|
||Preston|
||Lancashire|
||PR2 9LZ|
|**Bankers**|HSBC Plc|
||130 New Street|
||Birmingham|
||West Midlands|
||B2 4JU|
Page 1
**JAI MAA BHAMESHWARI KALI MANDIR**
**TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 JULY 2025**
The trustees present their report with the financial statements of the charity for the year ended 31 July 2025. 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**
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the charity commission relating to public benefit.
The objectives of the trust which have not changed since the last annual report, as set out in its governing document are the advancement of the Hindu religion, relief of poverty and 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.
The charity’s principal financial objective has been to continue to ensure financial stability. The charity’s operating plan entails maximum use being made by the community of the Temple facilities, and the Trustees anticipate that this, together with planned religious, cultural and other activities will support the continued focus on fulfilling the charity’s objectives.
## **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.
The trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.
## **Risk management**
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.
## **Plans for future periods**
The trustees’ vision for the future is to provide and further develop the services to the community, review current activities and prepare strategic plans for the future and ensure the financial stability of the charity for future generations.
Approved by order of the board of trustees on 12 February 2026 and signed on its behalf by:
**Kuldip Bansal - Trustee**
Page 2
**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF JAI MAA BHAMESHWARI KALI MANDIR**
## **Independent examiner's report to the trustees of Jai Maa Bhameshwari Kali Mandir**
I report to the charity trustees on my examination of the accounts of Jai Maa Bhameshwari Kali Mandir (the Trust) for the year ended 31 July 2025.
## **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.
Ismail Vorajee FCA 12 Kingsbarn Close Preston Lancashire PR2 9LZ
12 February 2026
Page 3
**JAI MAA BHAMESHWARI KALI MANDIR**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2025**
|**Income and endowments from**
**Notes**
Donations and legacies
2
Investment income
3
**Total**
**Expenditure on**
**Charitable activities**
4
Charitable expenditure
**NET INCOME/(EXPENDITURE)**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**2025**
**Unrestricted**
**funds**
**£**
84,924
3,791
88,715
100,579
(11,864)
17,686|**2025**
**Unrestricted**
**funds**
**£**
84,924
3,791
88,715
100,579
(11,864)
17,686|**2025**
**Unrestricted**
**funds**
**£**
84,924
3,791
88,715
100,579
(11,864)
17,686|**2024**
**Total**
**funds**
**£**
100,807
9,234
110,041
98,053
11,988
5,698|
|---|---|---|---|---|
|||
|||
||||5,822|17,686|
The notes form part of these financial statements
Page 4
**JAI MAA BHAMESHWARI KALI MANDIR**
## **STATEMENT OF FINANCIAL POSITION 31 JULY 2025**
|**Fixed assets**
**Notes**
Tangible assets
8
**Current assets**
Debtors
Cash at bank
9
**Creditors**
Amounts falling due within one year
10
**Net current assets/(liabilities)**
**Total assets less current liabilities**
**NET ASSETS**
**Funds**
Unrestricted funds
11
**Total funds**||**2025**
**Unrestrict**
**ed**
**funds**
**£**
7,570
331
12,388
12,719
(14,467)|**2025**
**Unrestrict**
**ed**
**funds**
**£**
7,570
331
12,388
12,719
(14,467)|**2024**
**Total**
**funds**
**£**
2,625
15,527
1,708
17,235
(2,174)|
|---|---|---|---|---|
||||(1,749)
5,822|15,061
17,686|
||||5,822
5,822
5,822|17,686
17,686
17,686|
|||
|||
|||
|||
The financial statements were approved by the Board of Trustees and authorised for issue on 12 February 2026 and were signed on its behalf by:
## **Kuldip Bansal - Trustee**
The notes form part of these financial statements
Page 5
**JAI MAA BHAMESHWARI KALI MANDIR**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025**
## **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.
## **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.
## **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.
Income tax recoverable in relation to donations received under Gift Aid is recorded on a receivable basis.
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**
All expenditure (inclusive of VAT) is accounted for on an accruals basis and has been included under expenses categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities, they have been allocated on a basis consistent with the use of the resources.
Governance costs include those costs incurred in the governance of the charity’s assets and are associated with constitutional and statutory requirements.
Direct costs are costs directly related to employment in, or the promotion of the Hindu religion and culture.
Support costs are all other costs incurred by the charity which are not direct costs or governance costs.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Tangible fixed assets**
Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
- Improvements to property - Straight line over 5 years Fixtures and fittings - 25% per annum straight line basis
Page 6
continued...
**JAI MAA BHAMESHWARI KALI MANDIR**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2025**
## **1. Accounting policies - continued**
## **Cash and cash equivalents**
Cash and cash equivalents include cash in hand and deposits held at call with bank.
## **Financial instruments**
The charity only has financial assets (debtors, cash and bank balances) and financial liabilities (creditors and accruals) of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
## **Going concern**
Trustees consider that the charity 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**
|Donations
Gift Aid
**3.**
**Investment income**
Rents received
**4.**
**Charitable activities costs**
Charitable expenditure
**5.**
**Support costs**
Charitable expenditure
**Management**
**£**
75,067|**2025**
**£**
84,924
-
84,924
**2025**
**£**
3,791
**Support**
**Direct**
**Costs**
**costs (see**
**note 5)**
**£**
24,461
**£**
76,118
**Governance**
**Finance**
**£**
351
**costs**
**£**
700|
|**2024**
**£**
86,564
14,243
100,807
**2024**
**£**
9,234
**Totals**
**£**
100,579
**Totals**
**£**
76,118|
|---|---|---|---|
|||||
Support costs, included in the above, are as follows:
## **Management**
|**2025**
Wages
**Charitable**
**expenditure**
**£**
3,408
Rent, rates and water
37,074
Insurance
4,501
Light and heat
15,510
Telephone
648
Sundries
708
Repairs and maintenance
2,574
Catering
Depreciation of tangible and heritage
assets
7,829
2,815
75,067|**2024**
**Total**
**activities**
**£**
13,986
36,000
4,781
17,937
-
169
3,455
4,399
875
81,602|
|---|---|
Page 7
continued...
**JAI MAA BHAMESHWARI KALI MANDIR**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2025**
## **5. Support costs - continued Finance**
|**Support costs - continued**
**Finance**|||
|---|---|---|
||**2025**|**2024**|
||**Charitable**|**Total**|
||**expenditure**|**activities**|
||**£**|**£**|
|Bank charges|351|357|
|**Governance costs**|||
||**2025**|**2024**|
||**Charitable**|**Total**|
||**expenditure**|**activities**|
||**£**|**£**|
|Accountancy and legal fees|700|3,575|
## **6. Trustees' remuneration and benefits**
All trustees give of their time freely and no trustees or any person connected to them received any remuneration for their services during the year.
The charity has not me any individual expenses incurred by the trustees for services provided to the charity during the year.
## **7. Staff costs**
The average monthly number of employees during the year was as follows:
|Admin|**2025**
2|**2024**
2|
|---|---|---|
No employees received emoluments in excess of £60,000.
## **8. Tangible fixed assets**
|**Improvements**
**to**
**property**
**£**
**Cost**
At 1 August 2024
53,884
Additions
-
At 31 July 2025
53,884
**Depreciation**
At 1 August 2024
53,884
Charge for year
___-,
At 31 July 2025
53,884
**Net book value**
At 31 July 2025
-
At 31 July 2024
-||**Fixtures**
**and**
**fittings**
**£**
21,711
7,760
29,471
19,086
2,815
21,901
7,570
2,625|||**Totals**
**£**
75,596
7,760
83,356
72,970
2,815
75,785
7,570
2,625|
|---|---|---|---|---|---|
||
|||
||
||
|||
||
||
|||||
||
||
|
||
Page 8
continued...
**JAI MAA BHAMESHWARI KALI MANDIR**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2025**
|**9.**
**Debtors**
Gift Aid
Prepayments
**10.**
**Creditors: amounts falling due within one year**
Trade creditors
Taxation and social security
Wages control
Accruals
**11.**
**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**|**At 1.8.24**
**£**
17,686|**At 1.8.24**
**£**
17,686|**2025**
**£**
-
331
331
**2025**
**£**
-
416
4,851
9,200
14,467
**Net**
**movement**
**in funds**
**£**
(11,864)|**2025**
**£**
-
331
331
**2025**
**£**
-
416
4,851
9,200
14,467
**Net**
**movement**
**in funds**
**£**
(11,864)|**2024**
**£**
14,243
1,284
15,527
**2024**
**£**
-
182
992
1,000
2,174
**At**
**31.7.25**
**£**
5,822|**2024**
**£**
14,243
1,284
15,527
**2024**
**£**
-
182
992
1,000
2,174
**At**
**31.7.25**
**£**
5,822|
|---|---|---|---|---|---|---|
||17,686
**Incoming**
**resources**
**£**
88,715||(11,864)
**Resources**
**expended**
**£**
(100,579)||5,822
**Movement**
**in funds**
**£**
(11,864)||
||88,715
**At 1.8.23**
**£**
5,698||(100,579)
**Net**
**movement**
**in funds**
**£**
11,988||(11,864)
**At**
**31.7.24**
**£**
17,686||
|||5,698||11,988||17,686|
Page 9
continued...
**JAI MAA BHAMESHWARI KALI MANDIR**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2025**
## **11. Movement in funds - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
Charitable activities
**TOTAL FUNDS**|**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Movement**
**in funds**
**£**
110,041
(98,053)
11,988|**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Movement**
**in funds**
**£**
110,041
(98,053)
11,988|**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Movement**
**in funds**
**£**
110,041
(98,053)
11,988|
|---|---|---|---|
||110,041|(98,053)|11,988|
## **12. Related party disclosures**
There were no related party transactions for the year ended 31 July 2025 (2024: £Nil).
Page 10
**JAI MAA BHAMESHWARI KALI MANDIR**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2025**
|**Income and endowments**
**Donations and legacies**
Donations
Gift Aid
**Investment income**
Rents received
**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 surplus/ ( expenditure)**
|**2025**
**£**
84,924
-
84,924
3,791
88,715
24,461
3,408
37,074
4,501
15,510
648
708
2,574
7,829
-
2,815
75,067
351
700
76,118
(11,864)|**2024**
**£**
86,564
14,243
100,807
9,234
110,041
12,519
13,986
36,000
4781
11,937
-
169
3,455
4,399
-
875
81,602
357
3,575
85,534
11,988|
|---|---|---|
||||
This page does not form part of the statutory financial statements
Page 11