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##
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##
##
##
##
##
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##
##
##
##
##
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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|and prior year 12months|combined|net movement|in funds,
included|in the above|are|
|---|---|---|---|---|---|---|---|
|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||
##
##
##