Charily number. 1167751 Gloucester Plllalyar (Hlndu) Temple UNAUDrrED ACCOUNTS FOR THE YEAR ENDED 3010912024 Prepared By.. AA Acwunting and Business Solutions Associates 267 Haydons Road London SW19 8TY
Glou¢ost•r Plllalyar (Hlndu) Temple FINANCIAL STATEMENTS FOR THE YEAR ENDED 3010912024 TRUSTEES Ganesan Sivanesan Dr Arunasalam Vathavooran Sivatha$ Vyravapillai Mahalingam Raventherakumar Thamayanthi Sivanes8n REGISTERED OFFICE 1 RirArdo Road Stroud GL8 98Y CHARITY NUM8ER 1167751 ACCOUNTANTS A4 Accountlng and Bu8ln88s Solutions Assoclato¥ 267 Haydons Road London SW19 8TY page 1
Gloucester Plllalyar (Hlndu) Temple AccouKrs FOR THE YEAR ENDED 3010912024 CONTENTS Page Report of the Trustees Independent Examinerfs Statement Statement of Flnancral Activities Balance Sheel Notes to the Accounts 8t011 Detailed Statement ol Financial Activltles 10 page 2
GIoU$ter Plllalyar (Hlndu) Temple FOR THE YEAR ENDED 3010912024 TRUSTEES. REPORT The trustees present Iheir report and accounts for the year ended 3010912024 PRINCIPAL ACTIVITIES The princip81 activity of the charlty In the year under review was religious actlvlties . STRUCTURE GOVERNANCE AND MANAGEMENT The tharity8 obj'eclives are set out in the trust deed and include malnly of to provide a palce of worship and to ralse funds and invite contribullons from persons by way of subscriptions The charlty is govemed by its Trust Deed. Trust8es are legally responsible for the ovèrall management, Includlng flnalsing tha accounts and annual report. Implementlng the polldes and the day ot day running of the trust is carried out by the trustees. The trustses are responsible for the management of ihe rlsks faced by the trusL A forniai review of the charivs risk management processes are undertaken on an annual basis This eport was approved by tho Board of Trustees on 2110712025 Ganesan Slvanesan Trustee page 3
Gloucester Plllalyar (Hlndu} Temple INDEPENOENT EXAMINER'S STATEMENT FOR THE YEAR ENDED 3010912024 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GLOUCESTER PILLAIYAR (HINDU) TEMPLE I rewt on the accounts of Ihe compary for the year ended 3010912024 . RESPECTIVE RESPONSIBILMES OF TRUSTEES AND EXAMINER The trustees (who are also tho directors of the Company for the purposes of company law) are r8sponsible for the preparation of the accounts. The trustees Consider that an audit is not required for this year under section 144<2) of the Charities Act 2011 (the 2011 Act) and that an Independent examination is needed. The charitys gn)ss income exceeded £250.000 and l am qualified to undertake the examlnatlon by being 8 qualified member of CIMA . Having satisfied myself that the charity Is not subject to an audlt und8r company law and is ellgible for independent examinat1, It Is my responsibility to.. - examlne Ihe accounts under sectlon 145 of the 2011 Act: - follow the procedures laid down In the gen8ral Dlr8Ctions glven by the Charity Commission under section 145(5)(b) of the 2011 Act; and - stste whether partlcular matter8 have come to my attentlon. BASIS OF INDEPENDENT EXAMINERS STATEMENT My examination was carrted out in accordance wlth general Directions given by the Charity Commission. An examination Indudes a review of the accounting records kept by the charity and a comparison of the accounts presènted wilh those rècords. It also Includes consrderalion of any unusual items or disdosures in the accounts. and seeking explanations from you as trustees concemlng any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no oplnion is given as to whether the accounts present a °true and fair VW and the report FS limited to those matters set out in the statement below. INDEPENDENT EXAMINERS STATEMENT In connection with my eXamInan, no matter has come to my attention: 11) whlch glves me reasonable cause to belleve that In any material respect the requlrements: - to keep accounting records In accordance with Cahrities Acl 2011: and - to prepare a¢¢ounts which acrd with the acc¥>unting records. oimply wtth th8 accounting requirements of Charities Act 2011 and wlth the methods and principles of the Statement of Recommended Practic8: A¢Unting and Reporting by Chartties have not been met; or (2) to which, in my opinion, attention should be drawn in order to enable a proper understandlng of the acLX)unts to be reached Date: 110712025 A Accounting and Buslness Solutions As80¢iates 267 Haydons Road London page 4
Gloucester Plllatyar (Hlndu) Temple INDEPENDEKf EXAMINER'S STATEMEKr FOR THE YEAR ENDED 3010912024 SW19 8TY 020 8545 0205
Gloucester Plllalyar (Hlndu) Temple Statthnent of Flnan¢lal A¢tfvftles for the year ended 3010912024 2024 2023 Unrestrlcted Restrlcted fund8 fund8 Totsl Total Income Income from gonerated funds Donatii)ns and legades Other tradln9 a¢tivilie$ Income from charitable activities Total Incomg and endowments Expenses Costs of generating funds Expendlture on Charitable actlvltles Total Expenses Net galns on Investments Net Income 15.595 15,595 7.387 1,186 9.550 13,130 25.145 21,703 9,550 25.145 32,071 32.071 32,071 15, 765 32,071 15, 765 (6,926) (6,926) 5.938 Galnsl{losses) on revaluatlon of fixed assests Net movement In funds.. Net income for the year Total fvnds brought forward Net funds rrIed forward (6,926) 14,687 7.761 (6.926) 5,938 14.687 8, 750 7,761 14,688 This s1a1effnI of financial activities indudes all gains and losses recognised in the year. All Incorne and expenditure derive from contlnulng activities page 6
Glouc0er Plllalyar IHlndu) Temple BALANCE SHEET AT 3010912024 2024 Notes 2023 CURRENT ASSETS Cash at bank arKI In hand 7,781 7.761 14.687 14.687 NET CURRENT ASSETS TOTAL A88ET8 LESS CURRENT LIABILMES CAPITAL AND RESERVE8 Unrestrlcted fund• General furKI 7,761 7.761 14.687 14,687 7.761 7.781 For the year endlng 3010912024 the company w88 enlltted to 8xempUon urKlor Sethi 477 of tho Compan188 Act 2006 relaung to small companles. The members have not requId the company to obtain an audit In accordance wlth 86¢tion 478 of the Companles Act 2006. The dlreclor8 acknovAedge thelr re8PX8ibilitlo8 for the requlrement8 of tha Act wlth r8spect lo accountlng records and the preparallon of accounts. These accounts havg been prepar8d In accordance wllh the prov1$k$ applic8bk to compan188 subject to the small compan188 reglme. 14,687 Approved by the board of trustee• on 2110712025 and $lgned on tholr behalf by Gane8an Slvanesan Truslee
Gloucester Plllatyar (Hlndu) Temple NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 3010912024 1. ACCOUNTING POUCIES la. Ba51s Of Accountlng The accounts have been ppared under the historical cost cOnventw. The accounts have been prepared in acwdance with FRS102- Th8 Financial Reporting StarKlard apICable In the UK and Republic of Iland and the Companies Act 2006 and the requirements of the Statem8nl of ReComMer Pradice, Accounting and Reporting by Charitle& 1b. Incomlng Resour# l incoming resources are included on the Statement of Financial A¢livities wten the charity is legally entimed to the inrne and the amount Can be quantified with reasonable acujracy. 1¢. Resources Expended Expenditure is accounted for on an accruals basis and h8s been dassified under fwlings that aggregate all wst related to the category. Where costs cannot be directy attrflxrted to partioAar headlny they have been a110&9ted to acdvlties on a ba5 CSIsnt wlth the use of resources. 1d. Allocatlon And Appordonment or Costs JI costs relate to the single activity of the Charitable rnpanY arKI are reQnised 8co)rdlngly. le. Fund Accountlng Unrestrfcted funds can b8 used In accordance wlth the charitable objedlves at the dtmtion of the trustee& Restric18d funds can only be used for particular restrTCted puw within the objects of the charity. Restrictions arise wken sp8cffied by the donor or when funds are raised ft>r partiajlar restricted purposes. Designaled funds are funds sèt aside by the trustees )ul of unrestrided general funds for the speofic fubjre purposes or proi8cts. 2. CREDITORS: AMOUNTS FALUNG DUE mlN ONE YEAR 2024 2023 page 8
Gloucestsr Plllalyar (Hlndu) Temple 3. UNRESTRICTED FUNDS Brought Incomlng Outgolng Transfers Carrled forward res¢)urces resources forward Gener81 fund 14,687 14.687 25,145 (32,071 32,071 7,761 7.761 4. RESTRICTED FUNDS Brought Inc¢xnlng Outgolng Trdnsfers Carrled forward
Gloucester Plllatyar (Hlndu) Temple Incomlng Resources for the year ended 3010912024 2024 2023 Incomlng resources Incomlng resources from genarated funds Donatlons Donations 15,595 7.387 15.595 7,387 15,595 7,387 Room hire 1,186 1,186 1,186 Charftable Activlty Temple actlvltles 9.550 13,130 9,550 13,130 9.550 13,130 21.703 25.145 page 10
Gloucesler Plllalyar (Hlndu) Templ• Expenses for the year ended 3010912024 2024 2023 Expen8as Costs of generallng funds Charltable Actlvltles Councll tax Water rate5 Telephone Llght and heat Temple expenses Dellles Repairs and mainlenanca Prlest payment 1,636 200 143 1,655 6,448 7,000 2,899 12,091 32.071 1,408 434 141 1,905 102 9,875 15,785 32,071 15.765 pag811