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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|
##
##
##
##