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:
- To promote Hindu Faith, It's doctrines, its scriptures and practice Hindu beliefs through assembly, workshop and discourse.
- To establish and maintain the Temple as a holy place of worship and enrich the devotees by conducting regular customary Hindu prayers and devotional activities.
- To advance traditional Hindu cultural activities, Religious studies and performing Arts.
- To provide facilities and actively co-ordinate social care, social interaction, friendship and goodwill among all people in wider community.
## **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**
- Local school pupil visited the temple and understands about Hindu religion for their RE Studies.
- Bharatanatyam classes done by professional teachers.
- Working with local police and councilors.
- All windows are upgraded with double glazing and energy saving.
- Replaced the entire ceiling tiles.
## **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 pra1 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 asrtain 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:
- 1) which gives us reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 130 of the act; and to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met; or
- 2) to which, in our opinion, attention should be drawn to enable a proper understanding of the accounts to be reached.
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.
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.
**----- 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 -----**
12
## **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