Company registration number: 08564389 Charity registration number: 1156240 Shri Meenatchi Amman (Hindu) Temple Ltd (A company limited by guarantee) Annual Report and Financial Ststeinents for the Year Ended 30 June 2025 RSBC Chartered Ccrtified Accountants I l Approach Road Winibledon London SW20 8BA
Contents Trustees, Report Iiidependent Examiner's Report Statement of Financial Activities Balanc¢ Sheet Noies lo the Financial Statements 5t06
Trustees, Report The trustees present the artnual report together with th¢ fLnancial statements of the charitable company for the year ended 30 June 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reportingby Charities, issued in March 2005. Incorporalion The charitable company was in¢oTporated on I l June 2013 Reference and adfflinistrative details Regislered Company number 0856389 ( England and Wales) Registered Charity number 1156240 Regi5ered office The Gate House Abercroniby Avenue H igh Wycombe Buckinghamshire HP12BW Trustees Mrs N Puvanachandrran { Resigned 3010612019) Mrs D Ragunathan Mrs P Sinnappu ( Resigned 3010612019) Dr M Thavaraj Mrs K Balachandran (resigned l June 2015) Mrs KrishDaveny Sivakumar Company Secretary Mrs S Selvachandrarajah Independent examiner RSBC Chartered Certified Accountants I l Approach Road Londoii SW20 8BA Structure* governanee and management Nature of governing doeument The charity is controlled by its governing documenL a deed of tsvst, and constitues a limited Company, limited by guarantee, as defined by the Companies Act 2006. Major risks and management ofthose rislLS .Wo majcjr riJL¥ rLporled. I lowever, the trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropiate controls are in place to provide resonalble assurance against fraud and eOr. Approved by order of the board of trustees on 27 January 2026 and signed on behalf by: Trustee Dr M Thavaraj Page I
Independent Examiner's Report to the trustees of Shri M¢enatchi Amman (Hindu) Temple Ltd I report on the accounts of the company for the year ended JO June 2025 which are set out on pages 3 to 6 . Respeclive responsibilities of trustees and examiner The trustees (who are also the dIr¢Clo of the conipany for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider thal an audit is not required for this year under section 144(2) of ihe Charities Act 2011 (the 201 l Act) and thal an independent examinaiion is needed. Haviiig satisfied myself that the charity is not subject lo audil under conipany law and is eligible for independent exainiiiaiioii, it is my responsibility to: exan)ine the a¢counls under section 145 of the 201 l Act. to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 201 l Act; and to slate whether particular matters have come to my attention. Basis of independent examiner's report My exaniiiiation was carried out in accordance with the general Directions given by the Charity Coniiiiission. An examiiiation includes a review of the accounting records kept by the charity and a comparison of Ilie aL¢OUllts presented with those records. It also includes consideraiioi) of any unusual ilems or disclosures iii Ihe accouiits, and seekiiig explanations from you as trustees con¢ernin&> any such matters. The procedures ui)dertakeii do not provide all the evidence tliat would be required in an audil and coiisequeiitly no opiiiiui) Is liven as to whether the accounts present a 'true and fair view. and the report is limited to those matters sei out in the stateiiieni below. Independent examiner's statemenl In coni)eciion with niy exaniination, no matter has come to my attention: ( l ) which gives me a reasonable cause to believe thal in any material respecl the requirements: lo keep accounting record5 in accordance with section 386 of th¢ Companies Act 2006. and to prepare accounts which accord with the accounting records. comply with the accounting requirements of section 396 of the Conipanies Aci 2006 and with the methods and prinLiples of the Slaienient of Recommended Prnctice: Accounting and Reporting by Charities have not been met; or (2) lo which, in my opinion, attention should be drdwn in order to enable a proper understanding of the ac¢oui)ts to be reached. aiijai) Chartered A ACCA ified Accountaiits I l Appro Wiiiibledo Loi)don SW20 8BA CA Road Date: Page 2
Statement of Financial Activities for the Year Ended 30 June 2025 (Ineluding Income and Expenditure Account and Statement of Total Reeognised Gains and Losses) Unrestrieted funds Total 2025 Total 2024 General Note Ineoming resources re¥(pMrcesfrom generaledfund.f Voluntary iE)coine Investment inconie 78,910 5,824 78,910 5,824 84.734 61,991 4,084 84.734 66,075 Resources expended Gvverntsnce co,sts Oilier resiiurL'es eypended (277) 38,666 (38,943) 35,153 (35,153) 35,153 (35.153) Other reeognised gains and losses Net movement funds 49,581 49,581 27,132 Reeonciliation of funds 'roial funds broughi forward 306,584 306,584 279,451 Total funds carried forward 356,165 356,165 306,583 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 Statement of Financial Activitie5. Page 3
(Registration number: 08564389) Balance Sheet as at 30 June 2025 202S 2024 Note Current assels Cash at bank and in hand Prepayments 352,759 3.406 304,958 1,625 356,165 306.583 Funds of the Charity: Unrestricted income funds General fuiids brought forward Net resources before transfers 306,584 49,581 279.451 27,132 Unrestricted income funds excluding pension assetlliability 356.165 306.583 Total funds 356,165 306.583 For the financial year ended 30 June 2025, the charity was eniitled to exemption from audit under section 477 of the Companies Act 2U06 relating to small companies. The members have nol required the charity to obtain an 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 respeci to accounting records and the prepardlion of accounts. These accounts have been prepared in accordance with the provisions applicable to conipanies subject to the small companies regime and with the Financial Reporting Standard for Smaller Entities (effective January 2015). The financial statements on pages 3 to 6 were approved by the trusfres. and authorised for issue on 27 Jnuary ?0?6 and signed on their behalf by: Dr M Thavardj Trustee Page 4
Notes to the Financial Statements for the Year Ended 30 June 2025 l Accounting polRcies Ba5j5 of prepxr#tion The financial statenients have been prepared under the historical cost convention in accordance with applicable United Kingdom Accounting Standards, the Charity Commission 'Statement of Recommended PracElCe: Accounting and Reporting by Charities, ('SORP 2005,). the Financkal Reporting Standard for Smaller Entities (effective January 2015), and the Companies Act 2006. A summary of the principal accounting policies, which have been applied consistently, excepi where noted, is set out below. Taxation The Charity is considered to pass the tests set out in Paragraph I Schedul¢ 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 frorn taxation in respecl of income or capital gains received within categories covered by Chapter 3 Part I l of the Corporation T&x Aci 201 O or Section 256 of the Taxation of Chargeable Gains Act 1992. lo the extent that such income or gains are applied exclusively to charitable purposes. Fund accounting Unrestricted income funds are gen¢ral funds that are available for use at the trustee's dtscretion in furtherdnce of the objectives of the Charity . Page 5
Notes to the Financial Statements for the Year Ended 30 June 2025 2 Voluntary income Unrestrieted funds Total 2025 Total 2024 General Other volunthry income Gifts in kind 52,837 26,073 52,837 26.073 50,920 11,071 Total funds 78,910 78.910 61,991 3 Support costs Charitable aetivities exp¢ndilure Total 2022 Total 2024 Light, heat arid power Temple services costs Telephone and fax Water rdtes Rent Printing. postage and stationery Insurance Generdl maintenance Bank ¢harg>es Sundry expenses 4,198 20,745 718 365 7,000 10 334 1,213 293 277 3,020 21,492 691 364 7,000 478 3.973 420 184 1,044 35.153 38,666 4 Taxation The company is a registered charity and is, ther¢fore, exempt from taxation. 5 Charity status The Charity is a Charity limited by guaranlee and consequently does noi have share capitsl. Each of ihe trustees is liable lo contribute an amount not exceeding £Nil towards the assets of the Charity in the event of liquidation. Page 6