Company registration number: 08564389 Charity registration nurnber: 1156240 Shri Meenatchi Amman (Hindu) Temple Ltd (A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 30 June 2024 RSBC Chartered Certified Accountants I l Approach Road WiTnbledon London SW20 8BA
Contents Trustees, Report Independent Examiner's Report Statement of Financial ALtivities Balance Sheet Notes to the Financial Statements 5t06
Trustees, Report The trustees present the annual report together with the financial statements of the charitable company for the year ended 30 June 2024. The trustees have adopted the provisions of the Siatement of Recommended Practice {SORP) 'Accounting and Reportingby Charities, issued in March 2005. Incorporation The Charitsble company was incorporated on I l June 2013 Reference and administrative details Registered Company number 0856389 ( England and Wales) Registered Charily number 1156240 Regisered offl¢e The Gale House Abercromby Avenue High Wycombe Buckinghamshire HP12 BW Trustees Mrs N Puvanachandrran ( Resigned 3010612019) Mrs D Ragunathan Mrs P Sinnappu ( Resigned 3010612019) Dr M Thavaraj Mrs K BalaLhandran (resigned l June 2015) Mrb Krishnaveny Sivakumar Company secretary Mrs S Selvachandrarajah Independent examlner RSBC Chartered Certifi¢d Accountant5 I l Approach Road London SW20 8BA S¢ructure¥ governance and mnagement Nature of governing document The charity is controlled by its governing document, a deed of trnst, and constitues a limited company limited by guarantee. as defined by the Companies Act 2006. Major risks and management of those rlsks No major risks. reporied. 14owever, the trustees have a duty to identify and review the risks lo which the charity 15 exposed and to ensure appropiate ¢oiitr01s are in place lo provide re50nalble a5svfdnce against fraud and error. Approved by order of the board of tru5tee5 on 27 March 2025 and signed on behalf by: Trustee Dr M Thavaraj Page I
Independent Examiner's Report to the trustees of Shri Meenatchi AmmAn (Hindu) Temple Ltd I rLport on the accounls of the company for the year ended 30 June 2024 which are set out on pages 3 to 6 . Respective responsibilities of trustees 2nd examiner lThe crustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year Lmder Section 144{2) of the Charities Act 2011 (the 201 l Act) and thai an independent examination is needed. Having satisfied myself that the charity is not subject to audil under company law and is eligible for independent examination, it is my responsibility to., examine the a¢¢owits under section 145 of the 201 l Act. lo follow the procedures laid down in the general Directions given by the Charity Comrnission under section 145(5Xb) of the 2011 Act. and to slate whether particular matters have come to my attention. Basis of independent examiner's report My examiiialion was carried oul in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accouniing records kept by the charity and a comparison of the accounis presented with those records. It also includes consideration of any unusual items or disclosures in the accounts. and seeking explanations from you as tThstees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and Lonsequenlly no opinion is given as 10 whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the Statement below. Independent examlner'$ statement In connection with my examination. no matter has come to my attention.. ( l ) which gives me a reasonable cause to believe that in any malerial respect th¢ requirements: io keep a¢couniing records in accordance with section 386 of the Companies Act 2006. and lo prepare accounts which accord with the accounting records. comply with the accounling requirements of section 396 of the Companies Act 2006 and with the methods and prinLiples of the Statement of Recommended Practice,. Accouniing and Reponing by Charities have noi been met. or (2) to which, in my opinion. attention should be drawT] in order to enablc a proper understanding of the accounts lo be reached. Rnjan MB Chartered Ce CCA Accountants I l Approach Wimbledon London SW20 8BA Date:.. Page 2
Statement of Financial Activities for the Year Ended 30 June 2024 ncluding Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestricted funds Total 2024 Total 2023 General Note Incoming resources Jncoming resourcesfrom generaiedfund Voluntary income Investment income 61.991 4.084 61.991 4.084 66.075 74,688 1,496 76,184 66,075 Resources expended GovernonLe Los£s' Oiher resoiirees arpended {277) 38,666 (277) 38.666 40,394 40,394 38,943 (38,943) Other r¢¢ognised gains and losses Net movement in fimds 27.132 27,132 35.790 Reconciliation of funds Total funds brought forw 279,451 279,451 243,661 Total funds carried forward 306,583 306,583 279,451 All of the Charity's activities derive from continuing operations during the above two periods. A Statement of Total Recognised Gains and Losses is not required as all gains and losses are included in the Statenient of Financial Activities. Page 3
(Registration number: 08564389) Balanee Sheet as at 30 June 2024 2024 2023 Note Current assets Cash at bank and in hand Prepayments 304,958 1,625 277,826 1,625 306.583 279,451 Funds of the Cbarlty: Unrestricled income funds Cleneral funds brought forward Net reSoUeS before transfers 279,451 27,132 243,661 35,790 Unrestricted income funds excluding pension a5seVliability Total funds 306,583 279.451 306,583 279,451 For the financial year ended 30 June 2024, the charity was entitled to exemption from audil under section 477 of the Cornpanies Act 2006 relating to small companies. The member5 have not required the charity to obtain aT] audit of its accounts for the year in question in accordance with section 476. The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the prepardtion of accounts. These accounts have been Prepared in accordance with the provisions applicable lo companies subject to the small companies regime and with the Financial Reportin8 Standard for Smaller Entities (effective January 2015). The financial statements on pages 3 to 6 were approved by the trustees. and authorised for issue on 27 March 2025 and signed on their behalf by: Dr M Thavaraj Trustee Page 4
Notes to tbe Financial Statements for the Year Ended 30 June 2024 l Accounting policies Basis of preparation The financial statements have been Prepared under the historical cost convention in cOrdanCe with applicable United Kingdom Accounting Standards, the Charity Commission 'Statement of Re¢ommended Practice: Accounting and Reporting by Charities, ('SORP 2005,), the Financial Reporting Standard for Smaller Entities (effective January 2015), and the Companies Acl 2006. A summary of the principal accounting policies. which have been applied consistently. except where noted. is set out below. Taxation 'rhe Charity is ¢onsid¢red to pass the tests sel out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from tliOn in respect of income or capital gains received within categories overed by Chapter 3 Part I l of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Fund accounting Unrestricted income funds are general fimds that are available for use at the tntee.$ discretion in fiErtherance of the objectives of the Charity . Page 5
Notes to the Financial Statements for the Year Ended 30 June 2024 2 Voluntsry ineome UDrestric¢ed funds Total 2024 Total 2023 General Other voluntary income Gifts in kind 50,920 11,071 50,920 11,071 54,087 20,601 Total funds 61,991 61.991 74,688 3 Support costs Charitable actlvfi¢ies expenditure Total 2022 Total 2023 Light, heat and power Temple services costs Telephone and fax Water rates Rent Printing, postage and stationery Insurance General maintenance Bank charges Sundry expenses 3.020 21,492 691 364 7,000 478 3,973 420 2,361 17,635 568 365 7,000 1,306 1,651 158 9,350 184 1,044 38,666 40.394 4 Tvaxation The company is a registered charity and is. therefore, exempt from taxation. 5 ChArity Status The Charity 15 a Charity limited by guarantee and consequenily doe5 not have share capital. Each of the tru5tee5 is liable to contribute an amount not exceeding £Nil towards the assets of the Charity in th¢ event of liquidation. Page 6