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2021-02-28-accounts

Trustees' Annual Report for the period

Period start date Period end date Day Month Year Day Month Year 01 02 2020 To 28 02 2021

From

To

Section A Reference and administration details

Charity name Liverpool Ganesh Trust Liverpool Ltd Other names charity is known by Registered charity number (if any) 1147647 Charity's principal address Delfby Crescent Resource Centre Delfby Crescent, Kirkby Liverpool Postcode L32 8TN

Names of the charity trustees who manage the charity

----- Start of picture text -----
Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
Vijayarani
1
Sureshkumar
Sureshkumar
2
Thangaraj
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Names of the trustees for the charity, if any, (for example, any custodian trustees)
Name Dates acted if not for whole year
----- End of picture text -----

March 2012

TAR

1

Names and addresses of advisers (Optional information)

Type of adviser Name Address

Name of chief executive or names of senior staff members (Optional information)

Section B Structure, governance and management

Desc

Type of governing document

Constitution

(eg. trust deed, constitution)

How the charity is constituted

Trust

Trustee selection methods

Appointed

(eg. appointed by, elected by)

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

Section C Objectives and activities

Summary of the objects of the charity set out in its governing document

To provide a Hindu place of worship and a forum for scholarly discussions of the Hindu philosophy. To conduct and sponsor religious, spiritual, charitable, educational, social and cultural activities for the benefit of the Hindu community. To preserve and embellish Hindu traditions, cultural heritage,and to teach its younger members the history and development of the Hindu philosophy and religion.

March 2012

TAR

2

The charity has undertaken fundraising events to enable the development of the temple and provision of scholarly support, has provided educational and cultural support to the Hindu community in the Liverpool area with special emphasis on social and spiritual support.

Many of the above activities have been restricted due to Covid.

Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)

Additional details of objectives and activities (Optional information)

Trustees abide by the Charity s objectives in all matters relating to its constitution.

You may choose to include further statements, where relevant, about:

policy on grantmaking;

March 2012

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3

Section D Achievements and performance

The charity has continued with the development of the temple and has Summary of the main provided educational and cultural support to the Hindu community in the achievements of the charity Liverpool area with special emphasis on social and spiritual support. during the year

March 2012

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4

Section E Financial review

The charity maintains reserves sufficient to cover the cashflow needs.

Brief statement of the

Details of any funds materially in deficit

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

The charity s main form of fund raising is from the holding of events to raise money and the continued regular support of the temple attendees.

the chari pal The fundraising has continued to develop the facilities of the temple and sources of funds (including pay for religious scholars to provide spiritual support. any fundraising); All monies raised are invested in the temple and religious scholars. how expenditure has supported the key objectives of the charity;

investment policy and objectives including any ethical investment policy adopted.

Section F Other optional information

Section G Declaration

Signed

ees

Signature(s)

Full name(s) Vijayarani Sureshkumar

Position (eg Secretary, Chair, Trustee etc) Date

March 2012

TAR

5

Charity registration No. 1147647

LIVERPOOL GANESH TRUST LTD TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR 1 MARCH 2020 TO 28 FEBRUARY 2021

Liverpool Ganesh Trust Ltd Trustees Annual Report and Financial Statements For The Year Ended 28 February 2021

Contents

Contents
Page
T 3-5
Independent Examiners Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9-10

Liverpool Ganesh Trust Ltd Legal and Administrative Information For The Year Ended 28 February 2021

Charity Number 1147647
Trustees Vijayarani Sureshkumar
Sureshkumar Thangaraj
Mathiniraiselvan Pradeesh
Registered Office Delfby Crescent Resource Centre
Delfby Crescent
Kirkby
Liverpool
L32 8TN
Independent Examiner Graham Swann FFA FIPA
Swann Accountants Ltd
Incorporated Financial Accountants
19a Mackets Lane
Halewood
Liverpool
L25 0LQ

Page 3

Liverpool Ganesh Trust Ltd Charity No. 1147647 Trustees Report For The Year Ended 28 February 2021

The Trustees presents their annual report and the financial statements for the period ending 28 February 2021.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable for accounting periods commencing from 1 January 2016.

Governing Document

Liverpool Ganesh Trust Ltd is a Charitable Incorporated Organisation, registered with the Charity Commission, governed by its constitution. The CIO was registered on 9 February 2011.

Objectives and activities

The purposes of the charity is to provide a Hindu place of worship and a forum for scholarly discussions of the Hindu philosophy. To conduct and sponsor religious, spiritual, charitable, educational, social and cultural activities for the benefit of the Hindu community. To preserve and embellish Hindu traditions, cultural heritage and to teach its younger members the history and development of the Hindu philosophy and religion. The trustees abide by charity objectives to accept or decline funding applications.

Achievements and performance

main form of fund raising is from the holding of events to raise money and the continued regular support of the temple attendees.

The period 1 March 2020 to 28 February 2021 proved a challenging year for the charity in being able to build and sustain funds due to the impact of the Covid-19 pandemic. The charity was unable to proceed with key fundraising activities. However, our communities continued to support the charity through donations.

When permitted by Covid regulations the charity continued to provide educational and cultural support to the Hindu community in the Liverpool area with special emphasis on social and spiritual support.

Financial Review

The trustees are satisfied with reserves for 2020/21. The charity maintains reserves sufficient to cover cashflow needs. As the impact of the pandemic lessens, we will continue to work to promote the charity and build funds to retain a positive position.

Page 4

Liverpool Ganesh Trust Ltd Charity No. 1147647 Trustees Report For The Year Ended 28 February 2021

Statement of Trustees Responsibilities

The Trustees are responsible for preparing the Trustees' Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the Trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these accounts, the Trustees are required to:

select suitable accounting policies and then apply them consistently;

observe the methods and principles in the Statement of Recommended Practice Accounting and Reporting by Charities, issued in March 2005;

make judgements and estimates that are reasonable and prudent;

prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

26 February 2022.

Vijayarani Sureshkumar Trustee

Page 5

Liverpool Ganesh Trust Ltd Independent Examiners Report For The Period Ended 28 February 2021

Liverpool Ganesh Trust Ltd

I report to the trustees on my examination of the accounts of the charity for the period ended 28 February 2021.

Responsibilities and basis of report

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the

Having satisfied myself that the accounts of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible 5 of the Directions given by the Charity Commission under section 145(5)(b) of the Act.

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:

the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or

the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the

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.

28 February 2021

Graham Swann FFA FIPA Swann Accountants Ltd Incorporated Financial Accountants 16a Mackets Lane Liverpool L25 0LQ

Page 6

Liverpool Ganesh Trust Ltd Statement of Financial Activities For The Year ended 28 February 2021

Notes
Income
Income and endowments from:
Donations and legacies
Total
Expenditure
Expenditure on:
Raising funds
Charitable activities
Total
Net income
Reconciliation of
funds:
Total funds brought forward
Total funds carried forward
2021
2021
Unrestricted
funds
Restricted
income
funds
£
£
51,343
-
51,343
-
-
45,875
-
45,875
-
5,468
-
(7,951)
-
(2,483)
-
2021
2020
Total funds
Prior year
funds
£
£
51,343
102,699
51,343
102699
22054
45,875
73639
45,875
95,693
5,468
-
______ 7,006
(7,951)
(14,957)
(2,483)
(7,951)

The statement of financial activities includes all gains and losses recognised in the period. All income and expenditure derive from continuing activities.

Page 7

Liverpool Ganesh Trust Ltd Balance Sheet As at 28 February 2021

Fixed Assets
Tangible Assets
Current assets
Cash at bank and in hand
Total current assets
Creditors: amounts falling due within
one year
Net current assets/(liabilities)
Total assets less current liabilities
Total net assets or liabilities
Funds of the Charity
Restricted income funds
Unrestricted funds
Total funds
2021
2021
Unrestricted
funds
Restricted
income
funds
£
£
1
16,265
-
16,265
-
18,749
-
(2,484)
-
2021
Total for
period
£
1
5,554
5,554
13,506
(7,952)
(2,483)
-
(2,483)
-
-
-
(2,483)
(2,483)
-
(7,951)
(7,951)
-
(7,951)
(7,951)

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

The financial statements were approved by The Trustees on 26 February 2021

Vijayarani Sureshkumar

Trustee

Page 8

Liverpool Ganesh Trust Ltd Notes to the Financial Statements For The Period Ended 28 February 2021

1. Accounting Policies

1.1. Basis of Preparation of Financial Statements

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 Ire periods commencing from 1 January 2016). The CIO is a public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the CIO. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

1.2. Going Concern

At the time of approving the financial statements, the Trustees has a reasonable expectation that the CIO has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3. Income

Income is recognised when the CIO is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that the income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the CIO has been notified of the donation, unless performance conditions require deferral of the amount.

1.4 Taxation

The charity is exempt from Corporation Tax on its charitable activities.

2. Expenditure

Analysis
Expenditure on raising funds:
Unrestricted
funds
Restricted
income
funds
-
-
-
-
Total
funds
£
Staging fundraising events
Total expenditure on raising funds
-
-

3. Charitable activities

Expenditure on charitable activities:
Charitable donations
Total expenditure on charitable activities
Unrestricted
funds
Restricted
income
funds
45,875
-
45,875
-
Total
funds
45,875
45,875

Page 9

Liverpool Ganesh Trust Ltd Notes to the Financial Statements For The Period Ended 28 February 2021

4. Trustees Remuneration and Benefits

There

year ended 28 February 2021

year ended 28 February 2021.

4

Page 10

Liverpool Ganesh Trust

Charity Number - 1147647

Independent Examiners Report

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:

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.

26 February 2022

Graham Swann FFA FIPA Swann Accountants Ltd Incorporated Financial Accountants 16a Mackets Lane Liverpool L25 0LQ