2021-03-31-accounts - Shree Swaminarayan Mandir Bhuj

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for the Year Ended	31 March	2021
					Oldham
				Unrestricted	Mandir	Other
				fund	restricted	restricted
			Notes	E		5
INCOME AND ENDOWMENTS		FROM
Donations and legacies				808,864	2,525,011	50,891
EXPENDITURE ON
Raising funds				7,927
Charitable activities
Community support				28,531
Governance costs				18,527
Donations				3,903		56,518
Depreciation				6,400
Others				5,000
Total				70,288		56,518
NET INCOMEI(EXPENDITURE)				738,576	2,525,011	(5,627)
Transfers between	funds		17	(94,927)	94,927
Net movement in funds				643,649	2,619,938	(5,627)
RECONCILIATION	OF FUNDS
Total funds brought forward				1,786,657	508,031	8,827
TOTAL FUNDS CARRIED FORWARD				2,430,306	3,127,969	3,200

						2021	2020
					Restricted	Total	Total
					NZ	funds	funds
				Notes	8	5	9
INCOME AND ENDOWMENTS			FROM
Donations and legacies					145,348	3,530,114	889,532
EXPENDITURE ON
Raising funds						7,927	5,076
Charitable activities
Community support						28,531	96,707
Governance costs						18,527	12,017
Donations					145,348	205,769	55,000
Depreciation						6,400	6,400
Others						5,000
Total					145,348	272,154	175,200
NET INCOME						3,257,960	714,332
Transfers between	funds			17
Net movement in funds						3,257,960	714,332
RECONCILIATION	OF FUNDS
Total funds brought		forward				2,303,515	1,589,183
TOTAL FUNDS CARRIED FORWARD						5,561,475	2,303,515

Shree Swaminarayan Mandir Bhuj (Register Statement ofFinancial Position 31 March 2021	ed number: 1012	0963)
			Oldham
		Unrestricted	Mandir	Other
		fund	restricted	restricted
	Notes	6	5	5
FIXEDASSETS
Tangible assets		4,243,264	3,460,278
Investments
Investments	10	1
Investment property	11	300,000
		4,543,265	3,460,278
CURRENT ASSETS
Debtors	12	27,312
Cash at bank		229,774	94,181	3,200
		257,086	94,181	3,200
CREDITORS
Amounts falling due within one year	13	(526,401)
NET CURRENT ASSETS		(269,315)	94,181	3,200
TOTAL ASSETSLESSCURRENT LIABILITIES		4,273,950	3,554,459	3,200
CREDITORS
Amounts falling due after more than one year	14	(1,843,644)	(426,490)
NET ASSETS		2,430,306	3,127,969	3,200

				2021	2020
			Restricted	Total	Total
			NZ	funds	funds
		Notes	8	6	6
FIXEDASSETS
Tangible assets				7,703,542	3,958,581
Investments
Investments		10		1	1
Investment property		11		300,000	400,000
				8,003,543	4,358,582
CURRENT ASSETS
Debtors Cash at bank		12		27,312 327,155	206,658 218,371
				354,467	425,029
CREDITORS
Amounts falling due within one year		13		(526,401)	(259,251)
NET CURRENT ASSETS				(171,934)	165,778
TOTAL ASSETSLESSCURRENT	LIABILITIES			7,831,609	4,524,380
CREDITORS
Amounts falling due after more than	one year	14		(2,270,134)	(2,220,845)
NET ASSETS				5,561,475	2,303,515
FUNDS		17
Unrestricted funds Restricted funds				2,430,306 3,131,169	1,786,657 516,858
TOTAL FUNDS				5,561,475	2,303,515
The charitable company is entitled ended 31 March 2021.	to exemption	from audit under Section 477 ofthe Companies Act 2006			for the year

Statement ofCash Flows for the Year Ended 31 March 2021
	Notes	2021f	2020
Cash flows from operating activities
Cash generated from operations		3,387,856	572,948
Net cash provided by operating activities		3,387,856	572,946
Cash flows from investing activities
Purchase oftangible fixed assets Purchase offixed asset investments Sale oftangible fixed assets Sale ofinvestment property		(3,751,361) (5,000) 100,000	(405,887) (1)
Net cash used in investing activities		(3,656,361)	(405,888)
Cash flows from financing activities
New loans in year		377,289
Loan repayments in year			(299,000)
Net cash provided by/(used in) financing	activities	377,289	(299,000)
Change In cash and cash equivalents	in
the reporting period Cash and cash equivalents at the		108,784	(131,942)
beginning ofthe reporting period		218,371	350,313
Cash and cash equivalents at the end	of
the reporting period		327,155	218,371

	RECONCILIATION	RECONCILIATION	OF NET INCOME TO NET CASH	OF NET INCOME TO NET CASH	OF NET INCOME TO NET CASH	OF NET INCOME TO NET CASH	FLOW FROM OPERATING	ACTIVITIES
								2021	2020
	Net income	for the	reporting			period (as per the Statement ofFinancial
	Activities)							3,257,960	714,332
	AdJustments	for:
	Depreciation	charges						5,400	6,400
	Loss on disposal of		fixed assets					6,000
	Decrease/(increase)		in	debtors				179,346	(128,722)
	Decrease in	creditors						(60,850)	(19,064)
	Net cash provided		by	operations				3,387.656	572,946
2.	ANALYSIS OF CHANGES				IN	NET DEBT
							At 1.4.20	Cash flow 6	At31.3.21 f
	Net cash
	Cash at bank						218,371	108,784	327,155
							218,371	108,784	327,155
	Debt
	Debts falling	due within		1 year			(175,000)	(328,000)	(503,000)
	Debts falling	due after 1 year					(1,794,355)	(49,289)	(1,843,644)
							(1,969,355)	(377,289)	(2,346,644)
	Total						(1,750,984)	(268,505)	(2,019,489)

2.	DONATION		S AND	LEGACIES
								2021	2020
								6	8
	Donations							3,372,083	815,307
	Gift aid							158,031	74,225
								3,530,114	889,532
th	RAISING FUNDS
	Raising donations			and legacies
								2021	2020
								8	F
	Support costs								5,076
	Other trading activities
								2021	2020f
	Support costs							7,927
	Aggregate	amounts						7,927	5,076
4.	CHARITABLE ACTIVITIES COSTS
								Support
							Direct	costs (see
							Costs F	note 5)	Totals f
	Community Governance		support costs				24,691	3,840 18,527	28,531 18,527
	Donations						205,769		205,769
	Depreciation Others						6,400 5,000		6,400 5,000
							241,860	22,367	264,227
5.	SUPPORT COSTS
						Information		Governance
					Finance F	technology f	Other F	costs f	Totals f
	Other trading		activities		7,927				7,927
	Community Governance		support costs			1,440	2,400	18,627	3,840 18,527
					7,927		2,400	18,527	30,294

		2021	2020
		6
Auditors'	remuneration	6,300	6,300
Depreciation - owned assets		6,400	6,400
Deficit on	disposal offixed assets	5,000

				Oldham
			Unrestricted	Mandir	Other	Restricted	Total
			fund	restricted f	restricted 6	NZ 6	funds 6
INCOME AND
ENDOWMENTS	FROM
Donations and legacies			467,741	414,000	7,791		889,532
EXPENDITURE	ON
Raising funds			5,076				5,076
Charitable activities
Community support			96,707				96,707
Governance costs			12,017				12,017
Donations			55,000				55,000
Depreciation			6,400				6,400
Total			175,200				175,200
NET INCOME			292,541	414,000	7,791		714,332
RECONCILIATION		OF
FUNDS
Total funds brought
forward			1,494,116	94,030	1,037		1,589,183
TOTAL FUNDS	CARRIED
FORWARD			1,/8i),657	508,030	8,828		2,303,515

TANGIBLE FIXED	ASSE	TS
							Freehold
							& long
							leasehold
							properties
							5
COST
At 1 April 2020							3,977,781
Additions							3,751,361
At 31 March 2021							7,729,142
DEPRECIATION
At 1 April 2020							19,200
Charge for year							6,400
At 31 March 2021							25,600
NET BOOK VALUE
At 31 March 2021							7,703,542
At 31 March 2020							3,958,551
FIXEDASSET INVESTMENTS
							Shares in
							group
							undertakings
							5
MARKET VALUE
At 1 April 2020 and	31 March 2021
NET BOOK VALUE
At 31 March 2021
At 31 March 2020
There were no investment		assets outside the UK.
The company's investments		at the balance sheet	date	in the share capital ofcompanies	include the following:
Mahaprasad Limited
Registered office:
Nature ofbusiness:	Dormant
			'/o
Class ofshare:			holding
Ordinary				100
					f	2021	2020
Aggregate capital and reserves						1	1

INVESTMENT PROPERTY
FAIR VALUE
At 1 Api'il 2020	400,000
Disposals	(100,000)
At 31 March 2021	300,000
NET BOOK VALUE
At 31 March 2021	300,000
At 31 March 2020	400,000

The following	s	ecured d	ebts are	included within credito	rs:
							2021	2020
							5
Other loans							200,000	325,000
The loans are	secured on the charity's school property.
MOVEMENT	IN FUNDS
						Net	Transfers
						movement	between	At
				At	1.4.20	in funds f	funds 5	31.3.21
Unrestricted	funds
General fund				1,786,657		738,576	(94,927)	2,430,306
Restricted funds
Oldham Mandir		restricted		508,031		2,525,011	94,927	3,127,969
Other restricted					8,827	(5,627)		3,200
				516,858		2,519,384	94,927	3,131,169
TOTAL FUNDS				2,303,515		3,257,960		5,561,475
Net movement		in funds,	included	in the above are as follows:
						Incoming	Resources	Movement
						resources f	expended f	in funds 5
Unrestricted	funds
General fund						808,864	(70,288)	738,576
Restricted funds
Oldham Mandir		restricted				2,525,011		2,525,011
Other restricted Restricted NZ						50,891 145,348	(56,518) (145,348)	(5,627)
						2,721,250	(201,866)	2,519,384
TOTAL FUNDS						3,530,114	(272,154)	3,257,960

Compar	atives	for movement in funds
				Net
				movement	At
			At 1.4.19	in funds	31.3.20
				F	6
Unrestricted		funds
General	fund		1,494,116	292,541	1,786,657
Restricted funds
Oldham	Mandir restricted		94,030	414,000	508,030
Other restricted			1,037	7,791	8,828
			95,067	421,791	516,858
TOTAL	FUNDS		1,589,183	714,332	2,303,515

Comparative net moveme	nt in funds, included in t	he above ar	e as follows:
			Incoming	Resources	Movement
			resources	expended	in funds
			6	5	5
Unrestricted funds
General fund			467,741	(175,200)	292,541
Restricted funds
Oldham Mandir restricted			414,000		414,000
Other restricted			7,791		7,791
			421,791		421,791
TOTAL FUNDS			689,532	(175,200)	714,332
A current year 12months	and prior year 12months	combined	position is as follows:
			Net	Transfers
			movement	between	At
		At 1.4.19	in funds f	funds	31.3.21
Unrestricted funds
General fund		1,494,116	1,031,117	(94,927)	2,430,306
Restricted funds
Oldham Mandir restricted		94,030	2,939,011	94,927	3,127,968
Other restricted		1,037	2,164		3,201
		95,067	2,941,175	94,927	3,131,169
TOTAL FUNDS		1,589,183	3,972,292		5,561,475

p y as follows:		,
	Incoming	Resources	Movement
	resources	expended	in funds
Unrestricted funds
General fund	1,276,605	(245,488)	1,031,117
Restricted funds
Oldham Mandir restricted	2,939,011		2,939,011
Other restricted	58,682	(56,518)	2,164
Restricted NZ	145,348	(145,348)
	3,143,041	(201,866)	2,941,175
TOTAL FUNDS	4,419,646	(447,354)	3,972,292