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← Sri Thurkkai Amman Temple

2025-03-31-accounts

Registered Charity Number 1151808

SRI THURKKAI AMMAN TEMPLE

Report and Accounts

31 March 2025

SRI THURKKAI AMMAN TEMPLE Report and Accounts

Contents

Page
Legal and administrative information 3
report 4
Statement of responsibilities 5
Independent 6
Statement of financial activities 7
Balance sheet 8
Notes to the accounts 9 - 13
Schedules to the statement of financial activities 14

2

SRI THURKKAI AMMAN TEMPLE Legal and Administrative information

Chairperson

Mrs Swarnalatha Janarthanan

Bankers

Wise payment limited 1st Floor Worship Square 65 Clifton Street London EC2A 4JE

Registered office

10A West Crescent Beeston Nottingham NG9 1QE

Registered number 1151808

3

SRI THURKKAI AMMAN TEMPLE The report of the Trustees

st March 2025.

History, objectives and activities of the Trust

The full name of the charity is Sri Thurkkai Amman Temple. The temple was formed as an unincorporated charity on 26[th] April 2013.

The Objects of the charity are the advancement of the Hindu religion in particular but not exclusively by the establishment and management of the Sri Thurkkai Amman Temple and the advancement of education in the Tamil language, culture and art.

The principal activities continued to relate to the promotion and progression of Hindu Religion:

Management and governance arrangements

The Trust shall be managed and controlled by a Board of Trustees. There be a requirement for new trustees, these would be identified and appointed by the remaining trustees. The chair of trustees is responsible for the induction of any new trustee, which involves awareness of a trustee's responsibilities, the governing document, administrative procedures, the history and philosophical approach of the charity.

The trustees annually review the risks that the charity faces. To date these have mainly related to investment management and these have been ameliorated.

Achievements and performance of the trust

Financial review, investment policy and reserves

The principal funding source was from donations at the temple by devotees, well -wishers and trustees. Devotees and trustees also provide donations through standing order by Monthly. Priests also conduct outdoor services, meeting the communities needs and community members who receive religious services make donations to the temple as a token of rewards. Tax return form gift aid also has been set up.

4

Future plans Create signs for not illegal parking on the road arKI diTection of near parking areas. Start to create youth activities Re decorating the entire prernises. Applied for panning pemiission for Extenslon of building. Statemènt of Trustees, Responslbllllles Law applicable to charities in England and Wales requires the Board of trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the financial year in preparing those financial statements giving a true and fair view, the Board of trustees should follow best pra￿1￿ and: _ Select suitsble accounting policies and then apply them consistently; Make judgments and estimates that are reasonable and prudent" State whether applicable accounting stsndards and statements of ￿¢0MMended practice have been followed, subject to any departures disdosed and explained in the financial statements: Ll Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue to operate. The trustees are also responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the charity and whith enable them to as￿rtain the financial position of the charity and enaLile them to ensure that the financial statements comply with the requirements of applicable law and regulations. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention of fraLMJ and other irregularities. The board of trustees approved this report on 22 Dec 25 Signed Swarnalatha Janarthanan Trustee 22nd December 2025

SRI THURKKAI AMMAN TEMPLE

We report on the accounts of the charity on Pages 7 to 14 which have been prepared in accordance with the Charities Act 2011 and with the Financial Reporting Standard for Smaller Entities issued by the Charity Commissioners for England and Wales, effective October 2000, adapted to meet the needs of unincorporated organisations, under the historical cost convention and the accounting policies set out on page 9 to 13.

Respective responsibilities of trustees and examiner

consider that the audit requirement of section 144 of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the governing document or constitution of the Charity for the conducting of an audit. It is our responsibility to state, on the basis of the procedures specified in the General Directions given by the Charity Commissioners for England and Wales under section 145(5)(b) of the Act, whether matters have come to our attention.

We conducted our examination in accordance with the General Directions given by the Charity Commissioners for England and Wales. An examination includes a detailed review of the accounting records kept by the Charity and of the accounting systems employed by the Charity and a comparison of the accounts with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of the Charities legislation and that the accounts comply with the statement of Recommended Practice issued by the Charity Commissioners for England and Wales (effective October 2000), on a test basis, of evidence relevant to the amounts and disclosures in the accounts.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently we do not express an audit opinion on the view given by the accounts.

We planned and preformed our examination so as to satisfy ourselves that the objectives of the independent examination are achieved and before finalising the report we obtain written assurances from the trustees of all material matters.

Subject to the limitations upon the scope of our work as detailed above, in connection with our examination, no matter has come to our attention:

22[nd] December 2025

Sri Guru Ganesh Consultancy UK Ltd

23 Summer Crescent Beeston, Nottingham NG9 2GX

6

SRI THURKKAI AMMAN TEMPLE

Statement of Financial Activities for the year ended 31 March 2025

Notes
Incoming resources
Donations
Activities for generating funds
Investment income
Other incoming funds
Total incoming resources
Costs of raising and generating funds
Net incoming resources available
for charitable applications
Costs of activities in furtherance of
Support costs of activities
Management and administration of
the charity
Total resources expended
Net incoming/(outgoing) resources
before revaluations and Redecoration
3
Land and Buildings revaluation
Net movement in funds
Total funds brought forward
Total funds carried forward		 Unrestricted
Unrestricted
Funds
Funds
31-Mar
31-Mar
2025
2024
£
£
124,097
97,517
-
-
-
-
11,300
11,873
135,397
109,390
-
-
135,397
109,390
40,720
52,537
-
-
49,906
53,425
90,626
105,962
44,771
3,428
-
-
44,771
3,428
108,726
105,298
153,497
108,726

The net movement in funds referred to above is the net incoming resources as defined in the Statement of Recommended Practice for Accounting and Reporting by the Charity Commissioners for England and Wales and is reconciled to the total funds as shown in the Balance Sheet on page 8 as required by the said Statement.

All activities derive from continuing operations

The notes and schedule to the Statement of Financial Activities on pages 9 to 12 form an integral part of these accounts

8

SRI THURKKAI AMMAN TEMPLE Balance Sheet as at 31 March 2025 Notes 2025 2024 Flxad assets Tangible assets Current assets 95,476 12,115 Debtors Cash at bank and in hand 58,021 96,611 58,021 96,611 Creditors: amounts Falling due within one year 10 Net Current assets Total assets less current liabilities Creditors: amounts 58.021 96,611 108,726 153,497 Falllng due beyond one year Net assets 153,497 108,726 Capltal and reserves Unrestricted revenue resepies Restricted revenue reserves Accumulated funds 153,497 108,726 153.497 108,726 The Board of Trustees are satisfied that the organisation is not wuired to have an audit of the organisation by virtue of its level of turnover and by virtue of any requirement under its, consliknts'on or otherwi￿. The Board of Trustees also acknowled￿ their ￿SpOnsIbl11ty for ensuring the organisation keeps proFer accounting records in accordance with the requirements of the Charities act 2011 as more fully set out under responsibilities, in the report of the Truslee8. rustees, Swamalatha Janarthanan Trustee Kobaha VlJayathas Trustee Approved for signature by the Truslee Board on 22nd Dec 2025. Sha Trustee sh nd

SRI THURKKAI AMMAN TEMPLE

Notes to the accounts for the year ended 31 March 2025

1. Accounting Policies

Accounts Preparation

The financial statements have been prepared in accordance with the Charities Act 2011 and with the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England and Wales, effective October 2000, adapted to meet the needs of unincorporated organisations.

The organisation has taken advantage of the exemption in Financial Reporting standard No 1 from the requirement to produce a cash flow statement.

The charity is entirely dependent on continuing donations & offerings as a consequence of the going concern.

The particular accounting policies adopted are set out below.

Accounting convention

The financial statements are prepared on a going concern basis under the historical cost convention as modified by the revaluation of freehold land and buildings and fixed asset investments.

Incoming resources

Incoming resources are accounted for on a receivable basis deferred where appropriate. Rental income is included in the income and expenditure account net of collection charges on a receivable basis.

Investment income

Bank interest is included in the income and expenditure account on a receivable basis.

Accounting for branches

United Kingdom

Ministry of Restoration has branches in Nottingham Brixton and Cardiff; these branches have no separate legal identity. Our branches are immaterially small have been consolidated into the accounts on a cash basis.

Recognition of liabilities

Liabilities are recognised on the accruals basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England and Wales.

9

SRI THURKKAI AMMAN TEMPLE

Notes to the accounts for the year ended 31 March 2025

Charitable expenditure

Charitable expenditure includes all expenditure directly related to the objects of the charity and comprises the following:-

Costs of raising and generating funds

The cost of raising and generating funds comprises of the costs of fundraising actives.

==> picture [466 x 37] intentionally omitted <==

services and ancillary trading costs that have been incurred in charitable activities.

Management and administration

Management and administration costs represent expenditure incurred in the management of the requirements.

Allocation of costs within types of resources expended

estimates made by the trustees.

Administration expenditure includes all expenditure not directly related to direct charitable activity. In respect of certain items of expenditure it is a matter of judgement as to whether such items are direct charitable expenditure or are administrative and the trustees have applied what they consider to be reasonable judgements in apportioning such costs.

Fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation, excluding Land and buildings which is stated at its re-valued amount.

Depreciation has been provided at the following rates in order to write off the assets (less their expected residual value) over their estimated useful economic lives.

A regular annual review of the likelihood of asset impairment is undertaken.

Equipment and Plant 20% Reducing balance

Land & Building 5 to 15 years

Taxation

As a registered charity, the organisation is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the organisation and is therefore included in the relevant costs in the Statement of Financial Activities.

10

SRI THURKKAI AMMAN TEMPLE

Notes to the accounts for the year ended 31 March 2025

Funds structure policy

The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity. Such funds may be held in order to finance both working capital and capital investment.

Restricted funds have been provided to the charity for particular purposes and it is the policy of the board of trustees to carefully the monitor the application of those funds in accordance with the restrictions placed upon them.

There is no formal policy on the allocation of funds to designated funds.

There is no formal policy of transfer between funds. Any proposed transfer between funds would be considered on the particular circumstances.

2. Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

3. Net incoming resources before transfers

This is stated after crediting:
Offerings and donations
and after charging:
Depreciation or owned fixed assets		 31-Mar
31-Mar
2025
2024
£
£
124,097
109,390
2,423
3,029
-
-

11

SRI THURKKAI AMMAN TEMPLE

Notes to the accounts for the year ended 31 March 2025

4. Tangible functional fixed assets

Cost or valuation
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the Year
At 31 March 2025
Net book value
At 31 March 2025
At 1 March 2024		 Equipment
and Plant
£
-
85,784
85,784
-
-
-
85,784
-		 Equipment
and Plant
£
40,151
-
40,151
28,036
2,423
30,459
9,692
12,115

All assets are used for direct charitable purposes and there are no inalienable or historic assets.

==> picture [474 x 207] intentionally omitted <==

----- Start of picture text -----
5. funds
Unrestricted Designated Restricted Total
Funds Funds Funds Funds
At 31 March 2025
Current assets 58,021 - - 58,021
Current liabilities - - - -
58,021 - - 58,021
At 31 March 2024
Current assets 96,611 - - 96,611
Current liabilities - - - -
96,611 - - 96,611
----- End of picture text -----

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SRI THURKKAI AMMAN TEMPLE Notes to the Accounts for the year ended 31 March 2025

6. Creditors: amounts falling due within one year

Bank loans and overdrafts
Trade creditors
Accrued expenses
Incoming Resources
Donations
Government Grants
Non government and non public
bodies Offerings
Donations
Gift Aids (HMRC)
Total donations received
Other incoming resources
Food
Other income
Total incoming resources		 2025
2024
£
£
-
-
-
-
-
-
-
-
Unrestricted
Unrestricted
Funds
Funds
31-Mar
31-Mar
2025
2024
£
£
-
-
45,290
31,092
78,807
66,425
-
-
124,097
109,390
1,952
-
9,348
-
11,300
-
135,397
109,390		 2025
2024
£
£
-
-
-
-
-
-
-
-

13

SRI THURKKAI AMMAN TEMPLE Schedule to the Statement of Financial Activities for the year ended 31 March 2025

Charitable expenditure
Costs of aims in furtherance of
the charities objectives
Depreciation of assets used for
charitable purpose
Pooja Items
Salaries to Priests
Travel expenses
Groceries
Total costs on furthering
charity aim
Premises costs
Rent payable
Rates and water
Light and heat
Insurance
Building maintenance
General administrative
expenses
Telephone and Internet
Printing, postage and stationery
Office and Equipment expenses
Bank and credit card charges
Bank interest
Loan Interest
Sundry expenses (Donation)
Legal and professional costs
Independent examiner fees
Professional Fees
Total spent on administration		 Unrestricted
Unrestricted
Funds
Funds
31-Mar
31-Mar
2025
2024
£
£
2,423
3,029
7,598
11,580
20,456
28,196
1,966
2,323
8,277
7,409
40,720
52,537
30,000
27,187
1,169
1,357
5,673
3,424
2,353
2,255
4,159
3,491
43,354
37,714
780
806
2,507
327
-
2,482
880
520
-
-
-
-
120
53
4,287
4,188
-
-
2,265
3,773
-
7,750
2,265
11,523
49,906
53,425

14