2023-03-31-accounts - Shree Swaminarayan Mandir Bhuj

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for the Ye	ar Ended	31 Nlarch	2023
						Oldham
					Unrestricted	Mandir	Other
					fund	restricted	restricted
				Notes	E	E	E
INCOME AND ENDOWMENTS			FROM
Donations	and legacies				2,508,261		258,876
EXPENDITURE ON
Raising funds
Charitable	activities
Community	support				(1,183,386)		387,462
Governance	costs				79,296
Others
Total					(1,104,090)		387,462
NET INCOME/(EXPENDITURE)					3,612,351		(128,586)
RECONCILIATION		OF FUNDS
Total funds	brought	forward			6,942,256		128,586
TOTAL FUNDS CARRIED FORWARD					10,554,607

					2023	2022
				Restricted	Total	Total
			Notes	NZf	funds 8	funds 8
INCOME AND ENDOWMENTS		FROM
Donations and legacies					2,767,137	2,520,063
EXPENDITURE ON
Raising funds						34,419
Charitable activities
Community support					f795,924j	76,002
Governance costs					79,296	39,951
Others						25,091
Total					(716,628)	175,463
NET INCOME					3,483,765	2,344,600
RECONCILIATION	OF FUNDS
Total funds brought	forward				7,070,842	4,726,242
TOTAL FUNDS CARRIED FORWARD					10,554,607	7,070,842

Statement ofFinancial Position 31 March 2023
			Oldham
		Unrestricted	Mandir	Other
	Notes	fundf	restricted f	restricted f
FIXEDASSETS
Tangible assets		7,754,302
Investments
Investments	10	1
Investment property	11	200,000
		7,954,303
CURRENT ASSETS
Debtors	12	2,304,605
Cash at bank		2,990,256
		5,294,861
CREDITORS
Amounts falling due within one year	13	(2,489,557)
NET CURRENT ASSETS		2,805,304
TOTAL ASSETS LESSCURRENT LIABILITIES		10,759,607
CREDITORS
Amounts falling due afier more than one year	14	(205,000)
NET ASSETS		10,554,607

Statement ofFinancial Position - continued 31 March 2023
			2023	2022
		Restricted	Total	Total
	Notes	NZf	funds 6	funds 6
FIXEDASSETS
Tangible assets			7,754,302	10,289,822
Investments
Investments	10		1	1
Investment property	11		200,000	200,000
			7,954,303	10,489,823
CURRENT ASSETS
Debtors	12		2,304,605	71,872
Cash at bank			2,990,256	518,434
			5,294,861	590,106
CREDITORS
Amounts falling due within one year	13		(2,459,557)	(3,521,187)
NET CURRENT ASSETS			2,805,304	(2,931,081)
TOTAL ASSETSLESSCURRENT LIABILITIES			10,759,607	7,558,742
CREDITORS
Amounts falling due after more than one year	14		(205,000)	(487,900)
NET ASSETS			10,554,607	7,070,842
FUNDS	18
Unrestricted funds			10,554,607	6,942,256
Restricted funds				128,586
TOTAL FUNDS			10,554,607	7,070,842

			2023	2022
		Notes	6	5
Cash flows from operating	activities
Cash generated from operations			2,228,358	2,357,559
Net cash provided by operating activities			2,228,358	2,357,559
Cash flows from investing	activities
Purchase oftangible fixed assets			(1,448,534)	(2,592,680)
Sale oftangible fixed assets			5,434,892	(5,000)
Sale of investment property				100,000
Loan given to Subsidiary			(2,070,000)
Net cash provided by/(used	in) investing	activities	1,916,358	(2,497,680)
Cash flows from financing	activities
Movement in Loans Held			(1,672,894)	331,400
Net cash (used in)/provided	by financing	activities	(1,672,894)	331,400
Change in cash and cash	equivalents	in
the reporting period			2,471,822	191,279
Cash and cash equivalents	atthe
beginning ofthe reporting	period		518,434	327,155
Cash and cash equivalents	at the end	of
the reporting period			2,990,256	518,434

	RECONCILIATION	RECONCILIATION	OF	NET INCOME TO NET CASH FLOW FROM OPERATING	NET INCOME TO NET CASH FLOW FROM OPERATING	NET INCOME TO NET CASH FLOW FROM OPERATING	ACTIVITIES
							2023	2022
	Net income	for the	reporting			period (as per the Statement of Financial
	Activities)						3,483,765	2,344,600
	Adjustments	for:
	Depreciation	charges					74,456	6,400
	(Profit)/loss	on disposal		of	fixed assets		(1,525,294)	5,000
	Increase in debtors						(162,933)	(14,360)
	Increase in creditors						358,364	15,919
	Net cash provided		by	operations			2,228,358	2,357,559
2.	ANALYSIS	OF CHANGES			IN	NET (DEBT)/FUNDS
						At 1.4.22 6	Cash flow 6	At31.3.23 f
	Net cash
	Cash at bank					518,434	2,471,822	2,990,256
						518,434	2,471,822	2,990,256
	Debt
	Debts falling	due within		1 year		(1,617,644)	1,013,788	(603,856)
	Debts falling	due after 1 year				(487,900)	282,900	(205,000)
						(2,105,544)	1,296,688	(808,856)
	Total					(1,587,110)	3,768,510	2,181,400

DONATION	S	AND LEG	ACIES
					2023	2022
					6	2
Donations					2,616,479	2,417,926
Gift aid					150,658	102,137
					2,767,137	2,520,063
RAISING FUNDS
Other trading		activities
					2023	2022
					6	2
Support costs						34,419
CHARITABLE		ACTIVITIES COSTS
					Support
				Direct	costs (see
				Costs	note 5)	Totals
				2	E	F
Community	support			(797,471)	1,547	(795,924)
Governance	costs				79,296	79,296
				(797,471)	80,643	(716,628)
SUPPORT	COSTS
					Governance
			Finance	Other	costs	Totals
				2	2
Community	support			1,547		1,547
Governance	costs		38,729		40,567	79,296
			38,729	1,547	40,567	80,843
NET INCOME/(EXPENDITURE)
Net income/(expenditure)			is stated after charging/(crediting):
					2023	2022
Auditors' remuneration					7,200	7,200
Depreciation	-	owned assets			74,456	6,400
Surplus/(deficit)		on disposal offixed assets			(1,525,294)	5,000

for t	he Year Ended 31 March 2023	he Year Ended 31 March 2023
8.	COMPARATIVES FOR THE		STATEMENT OF	FINANCIAL ACTIVITIES
				Oldham
				Mandir	Other	Restricted	Total
				restricted	restricted	NZ	funds
					5	F	5
	INCOME AND
	ENDOWMENTS FROM
	Donations and legacies		2,374,586		145,477		2,520,063
	EXPENDITURE ON
	Raising funds		34,419				34,419
	Charitable activities
	Community support		76,002				76,002
	Governance costs		39,951				39,951
	Others		5,000		20,091		25,091
	Total		155,372		20,091		175,463
	NET INCOME		2,219,214		125,386		2,344,600
	Transfers between	funds	2,292,736	(2,292,736)
	Net movement in funds		4,511,950	(2,292,736)	125,386		2,344,600
	RECONCILIATION	OF
	FUNDS
	Total funds brought
	forward
	As previously reported		2,430,306	3,127,969	3,200		5,561,475
	Prior year adjustment			(835,233)			(835,233)
	As restated		2,430,306	2,292,736	3,200		4,726,242
	TOTAL FUNDS CARRIED
	FORWARD		6,942,256		128,586		7,070,842
	TANGIBLE FIXEDASSETS
							Freehold
							& long
							leasehold
							properties
	COST
	At 1 April 2022						10,321,822
	Additions						1,448,534
	Disposals						(3,909,598)
	At 31 March 2023						7,860,758
	DEPRECIATION
	At 1 April 2022						32,000
	Charge for year						74,458
	At 31 March 2023						106,456
	NET BOOK VALUE
	At 31 March 2023						7,754,302
	At 31 March 2022						10,289,822

The company's investments at the b	The company's investments at the b	alance sheet	date in the share capit	al ofcompanies include th	e following:
Mahaprasad Limited
Registered office:
Nature ofbusiness:	Food production	and sale
			'/a
Class ofshare:			holding
Ordinary			100
				2023	2022
				E	6
Aggregate capital and reserves				(308,149j	1
Loss forthe year				(308,150)
INVESTMENT PROPERTY
FAIR VALUE
At 1 April 2022
and 31 March 2023					200,000
NET BOOK VALUE
At 31 March 2023					200,000
At 31 March 2022					200,000

		2023 E	2022 f
Amounts	falling due within one year:
Amounts	owed by group undertakings		30,000
Other debtors		150,354	41,672
Prepayments and accrued income		54,251
		204,805	71,672
Amounts	falling due after more than one year:
Amounts	owed by group undertakings	2,100,000
Aggregate	amounts	2,304,605	71,672

SECURED D	EBTS	EBTS	EBTS	EBTS
The following	secured debts are				included			within	creditors:
											2023 f	2022 f
Otherloans												100,000
The loans are secured on the				charity's			school property.
MOVEMENT	IN FUNDS
											Net
											movement	At
										At 1.4.22 f	in funds	31.3.23 f
Unrestricted	funds
General fund										6,942,256	3,612,351	10,554,607
Restricted funds
Other restricted										128,586	(128,586)
TOTAL FUNDS										7,070,842	3,483,765	10,554,607
Net movement		in funds,	included		in the		above are as follows:
										incoming	Resources	Movement
										resources	expended	in funds
										E	6	F
Unrestricted	funds
General fund										2,soe,2s1	1,104,090	3,612,351
Restricted funds
Other restricted										2se,eys	(387,462)	(128,586)
TOTAL FUNDS										2,767,137	716,628	3,483,765
Comparatives		for movement		in	funds
									Prior	Net	Transfers
									year	movement	between	At
					At	1.4.21 f			adjustment 2	in funds 6	funds 6	31.3.22 2
Unrestricted	funds
General fund					2,430,306					2,219,214	2,292,736	6,942,256
Restricted funds
Oldham Mandir		restricted			3,127,969				(835,233)		(2,292,736)
Other restricted						3,200				125,386		128,586
					3,131,169				(835,233)	125,386	(2,292,738)	128,586
TOTAL FUNDS					5,561,475				(835,233)	2,344,600		7,070.842

Comparative net moveme	nt in funds, included in th	e above ar	e as follows:
			Incoming	Resources	Movement
			resources	expended	in funds
			5	F	5
Unrestricted funds
General fund			2,374,586	(155,372)	2,219,214
Restricted funds
Other restricted			145,477	(20,091)	125,386
TOTAL FUNDS			2,520,063	(175,463)	2,344,600
A current year 12months	and prior year 12months	combined	position isas follows:
		Prior	Net	Transfers
	At 1.4.21 f	year adjustment f	movement in funds f	between funds 5	At 31.3.23 5
Unrestricted funds
General fund	2,430,306		5,831,565	2,292,736	10,554,607
Restricted funds
Oldham Mandir restricted	3,127,969	(835,233)		(2,292,736)
Other restricted	3,200		(3,200)
	3,131,169	(835,233)	(3,200)	(2,292,736)
TOTAL FUNDS	5,561,475	(835,233)	5,828,365		10,554,607

A current year	12 months	net movement	in funds, included	in the above
as follows:
		Incoming	Resources	Movement
		resources	expended	in funds
		5		5
Unrestricted	funds
General fund		4,882,847	948,718	5,831,565
Restricted funds
Other restricted		404,353	(407,553)	(3,200)
TOTALFUNDS		5,287,200	541,165	5,828,365