REGISTERED COMPANY NUMBER: 10120963 (England and Wales)
REGISTERED CHARITY NUMBER: 1171929
Report of the Trustees and
Consolidated Flnanclal Statements
for the Year Ended 31 March 2025
for
Shree Swaminarayan Mandir Bhuj
(A Company Limited by Guarantee)
Parker Cavendish
Chartered Accountants
Registered Auditor
Suite 301, Slanmore Business
and Innovation Centre
Howard Road
stanmore
Middlesex
HA7 1FW

Shree Swaminarayan Mandir 8huj
Contents of the Financial Statements
for the Year Ended 31 March 2025
Page
Report of the Trustees
Report of the Independent Auditors
Charlty and Consolidated Statgment of Flnancial Activities
Charlty and Consolidated Statemenl of Financial Position
8 to 11
Consolidated Statement of Cash Flows
12
Notes to the Consolldated Stalement of Cash Flows
13
Notes to the Consolidated Financial Statements
14 to 23

Shree Swaminarayan Mandlr 8huj (Regislered number- 101209631
Report of the Trustees
for the Year Ended 31 March 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with
the financial slalernents of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of
Accounting and Reporting by Charitses.. Statement of Recommended Practi￿ applicable to charities preparing their
accounts in accordance with the Finanaal Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021
effects've 1 January 2019).
OBJECTIVES AND ACTIVtfiES
Objectives and aims
In accordance with the charitys objectives set out in the Articles of Associations of Ihe charity, the charity has the
following aims:
11The advancement and propagatson of the Hindu lailh amongst ils followers and others based upon the original
teachings and principles of Lord Shree Swaminarayan as propounded by the Nar-Narayan Dev Gadi. Gujarat, India.
21The advancement of Education
31The advancement of such other exclusNely charilal￿e purFKJses under the Law of England and Wales as the Trustees
shall determine at their discretion.
Slgnificant activities
Activities Review
The Trustees remain pleased wth the successful and smooth c(Knpletion of the Charityls activities and the level of
voluntary donations received.
Mahaprasad
During the year, the MahaPrasad project went through its second full year.. an initiative established for the purposes of
establishing a base for Sattvic Prasad preparation and to aid the Charity with a desired soaal enterprise objective of
feeding the needy longer lemi. The product range has continued to expand. as have numerous new wholesales, other
Temples, corporate offices. school sign-ups. which is encouraging for brand growth. Mahapr8sad's own Charitable
endeavours have grown substants'ally, supporting several other Temple's Charitable giving cA)upled w71h support of food
banks etc.
Cardiff Farn) Projert - Badrikashram l Tir Aikyam
In consullalion with Shree Swaminarayan Temple Cardiff and Bhuj Mandir India., the trustees concluded to purchase a
66-acre farmland in Wales. to help develop a untfied, indusive and eco-conscious community.. promoting spiritual growth
through the connection lo land. The purchase price was £1.35m wlh completion occurring in May 2025. The freehold
asset is lo be managed, developed and operated by Shree Svrdrninarayan Temple Cardiff.
Other
During the year, SSMB supported the charilable activitses of our parent organisatii)n, Shree Swaminarayan Mandir Bhuj
India with financial donations pertaining lo 'Gau Charo- {welfare of sacred cows). education, medical efforts,
mandirrtemple sUPPOrt e.g. Mandvi. Anjar and ongoing Utsavs.
Furthemiore, SSMB also supported the charitable activities of its sister organisation, SSMB Australia wth 8 donation to
the new Temple in Adelaide.
Public beneflt
The charity is a public benefit entity- The trustees have complied with the duty in section 4 of the 2011 Charities Act lo
have due Tegard to guidance published ty the Charrty Commission, including public benefit guidance.
Volunteer5
The charity is reliant upon the contribution made by a number of volunteers in carrying out ils activities. The trustees
would like lo thank all the volunteers for their hard work and dedication to the successful njnning of all the activities.
FINANCIAL REVIEW
Financial position
The financial statements are set out on pages 6 to 23. The Consolidated Statement of Financial Activits'es show net
surplus for the year of rewew of £206,043 12024.. £216.026 Surplus). The lolal consolidated reserves at the year-end
stand al £10,668,52512024.. £10,462,483) of whith none are heFd as a restricted fund.

Shree Swaminarayan Mandir Bhuj (Registered number: 10120963
Report of the Trustees
for the Year Ended 31 March 2025
FINANCIAL REVIEW
Principal funding sources
The principal fulld sources for the Charity continue to be through general donations from the global devotee base of the
Swaminarayan faith. particulady Ihose of Shree Swaminarayan Mandir 8huj (Shree Nar-Narayan Dev).
11 is the policy of the charity that unrestricted funds are built to meet and fulfil any interest free loan obligations, further
facilitate the purchase of the land and buildinos for all of the Charity's objectives and deliver positive Chartlable
outcomes. Additionally, funds which are restrkcted for specific purposes e.g. specific use for Bhuj Temple are accounted
for as such under restricted funds.
Going concern
In preparing the financial slatementS. the trustees are responsible for a55essing the charivs ability to conlinue as a
going concern, disclosing, as applicable. mallers related to going concem and using the going concern basis of
accounting. The Trustees believe that there are no going ci)ncem matters that would affect the Charity for the
foreseeable future.
FUTURE PLANS
The Charrty 15 currenlly focused on the growih of the MahaPrasad soaal venture and now investing in the Cardiff Fami
project. Next financial year will see the occurrence of the Nationwde National Youth Shibir and looking beyond,
organising the grand celebration of Shikshaptri's 200th year anniversary. The Board of Directors together with
consultations with our S￿ritUal Head Temple. wll formulate future growth plans. working alongside sister and umbrella
temples lo meet the needs of the UK and wider community.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charily is Controlled by its goveming documenl. a deed of trust. and consts'tutes a lirnited company, limited by
guarantee, as defined by the Companies Act 2006.
Shree Swaminarayan Mandir Bhuj (SSMB) is a Clmnpany limited by Guardntee and registered as a Charity wth the
Charity Cornmi5sion. The Charity's affairs are govemed by its Articles of Assoc¢alion, that were adopted on 13th April
2016 and revised on1sl July 2021. The management of the Charity is undertaken by the Board of Trustees, which is
responsible for its overall management and control. The Board will meet regulady lo discuss and formulate policy which it
implements. Further, the Board ran establish variou5 committees to manage parb'cular projects. should they wish. The
Charity shall have a minimum of 5 with no maximum. who shall hold office as directed by the Artides of Association.
Wider network
The subscriber of the Charity is Shree Swaminarayan Mandir, Inc, a Delaware non-profit, non-stock Corporation.
The charity is the sole member of the following charities registered in the United Kingdom..
i) Shree Swaminarayan Mandir Oldham (Cornpany Limited by Guarantee)
ill Shree Swaminarayan Vidyalay (Charitable application pending-company Limited by Guarantee)
The charity is the sole shareholder of the following ￿"mited Companies registered in the United Kingdom..
il Mahaprasad Ltd (Company Limited by Shares)
Rlsk management
The trustees identify the major risks to which the Charity is exposed to each financial year when preparing and updating
a strategic plan, in particular, those areas related to the operations and finances of the Charity. The Trustees then review
any major risks which have been identified and establish systems to miligate those risks. The Tnjstees continue lo put in
pla￿ appropriate intemal controls and moniloring procedures to minimise finanryal risks.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Cornpany number
10120963 (England and Wale5)
Registered Charity number
1171929
RegisteTed office
502-504 Honeypot Lane
Slanmore
Middlesex
HA7 1JR

Shree Swaminarayan Mandir Bhuj (Registered nurnber. 101209631
Report of the Trustees
for the Year Ended 31 March 2025
Trustees
Mahanl Swami Dharmanandan Dasji
Kanji Khimji Je5ani
Hilesh Parbal Bhudia
Karsan Arj'an Vaghani
Bhimji Ramji Hirani
Premji Shivji Halal
Parbal Premji Ruda
Milesh Bhirnji Patel
Auditors
Parker Cavendish
Chartered Accountants
Registered Auditor
Suile 301, Slanmore Business
and Innovation Centre
Howard Road
Stanmore
Middlesex
HA7 1FW
Bankers
National Westminster Bank PIC
135 Bishopsgale
London
EC2M 3UR
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The trustees (who are also the director5 of Shree Swaminarayan Mandir Bhuj for the PUTposes of company lawl are
responsible for preparing the Report of the Trustees an(J the financial staternenls of the group and the charitable
company in accordance with applicatAe law and Unrted Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice) including Financial Reporting Standard 102 Yhe Financial Reporting Standard applicable
in the UK and Republic of Ireland..
Company law requires the trustees to prepare finan(ial slatements for each financial year. Under that law, the twslees
have elected to prepare the financial statefflents in accordance with United Kingdom Generally Accepted Accounting
Practice (United Kingdom Accaunling Standards and applicable law).
Under company law the trustees must not approve the financial stalemenls unless they are satisfied that they give a true
and fair view of the stale of affairs of the charitable cornpany and of the incorning resources and application of resources,
including the income and expenditu￿, of the charitable company for that period. In preparing those finanrial statements.
the trustees are required lo
select suitable accounting policies and then appty them consistentty:
obserye the rnethods and principles in the charib.es SORP..
make judgemenis and eslirnales that are reasonable and prudent:
prepare the financial slatemenis on the going concem basis unless it is inappropriale to presume that the charitable
cornpany will continue in business.
The trustees are ressy)nsible for keeping proper accounting records which disc105e with reasonable accuracy al any lime
the financial position of the Group and charitable company and to enable them to ensure that the Group and ch8rilable
company financial statements comply with the Companies Act 2006. They are also reswnsible for safeguarding the
assets of the charilable company and hence ft)r takn'ng reasonable steps for the prevention and detection of fraud and
other irregularities.
In so far as Ihe trustees are aware..
there is no relevant audit information of which the charitable company'5 auditors are unaware,. and
the Iruslees have taken all steps that they ought lo have taken lo make themselves aware of any relevant audit
information and to establish that the auditors are aware of that infomation.
AUDITORS
The auditors. Parker Cavendish. will be pro￿Sed for re-apwjintment at the forthcoming Annual General Meeting.
App
ved by
der of the board of trustees on ........
. and signed on its behalf by=
Milesh Bhimji Patel - Trustee

Report of the Independent Auditors to the Trustees of
Shree Swaminarayan Mandir Bhuj
Opinion
We have audited the financial slalements of Shree Swaminarayan Mandir Bhuj {the 'charitable company'l and its
subsidiary Ilhe 'group'l for the year ended 31 March 2025 which comprise the Statement of Financial Aclivilies, the
Slalement of Finallcial Position, the Statement of Cash Flows and notes to the financial statements, including a SL¢mmary
of significant accounting policies. The financial reporbng framework that has been applied in their preparation is
applicable law and United Kingdom Accounting Standards (United Kingdorn Generally Accepted Accounting Practice).
including Financial Reporb"ng Standard 102 The Financial Reporting Standard applicable in the UK and Republic of
Ireland..
In our opinion the financial slalements=
give a true and fair view of the state of Ihe group'5 and parent charitable chariws affairs as al 31 March 2025 and of
its ineoming resources and application Df resourc£s. induding its income and expenditure, for the year then ended-.
have been properly prepared in accordance with United Kingdom Generally Ac￿pIe￿ Accounting Practice. including
Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland
and
have been prepared in accordance wth the requirernenls of the Ci)mpanies Act 2006.
Basis for opinion
We conducted our audit in accordance with Inlemational Slandards on Auditing {UK) {ISAs (UK)) and applicable law. Our
responsibilities under those standards are further described in the Auditors. responsibilities for the audit of the financial
statements section of our report. We are independent of the group in accordance with the ethical requirements that are
relevant lo our audit of the financial staternents in the UK. induding the FRC'S Ethical Stsndard. and we have fulfilled our
other ethical responsibilities in accordance with Ihese requiremen15. We believe that the audit evidence we have
obtained is sufficient and appropriate to prowde a basis for our opinion.
Conclusions relating to going concern
In auditing the financial slatemenls, we have concluded that the trustee5' use of the going concem basis of accounting in
the preparation of the financial staternenls is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating lo events or conditions
that, individually or collectivety. may cast significant doubl on the group's ability to continue as a going con￿rn for a
period of al least twelve months fr￿ when the financial statements a￿ aulhorised for issue.
Our responsibilities and the responsibilities of the trustees with respect lo going concem are described in the relevant
sections of this report.
Other inforniation
The Iruslees are responsible for the other infonnation. The other infomiation ￿rnprises the infomiation included in the
Annual Report, other than the financial 5tatemenls and our Report of the Independent Auditors thereon.
Our opinion ￿ the financial statements does not cover the other inforniation and, except to Ihe extent otherwise explicitly
staled in our report. we do not express any fom of assurance conclusion thereon.
In connection with our audit of the financi21 stslements, our responsibility is lo read the other information and, in doing
so, consider whether the other information is materially inconsistent wlh the financial statements or our knowledge
obtained in the audit or otherwise appears to ￿ materially misstated. If we identify such material inconsistencies or
apparent material rnisslalemenls, we are required lo detefrnine whether this gives rise to a material misstatement in the
financial 5talemenls Ihemsefves. If. based on the WO￿ we have performed. we conclude that there is a material
misststement of this other information. we are required to report Ihat fact. We have nothing to report in this regard.
Matters on which we ar9 required to report by exception
We have nothing to report in respect of the followng matters where the Group and Charity {Accounls and Reports}
Regulats'ons 2008 requires us to report to you if. in our opinK￿..
the infomalion given in the Report of the Tru51ees is inconsistent in any material respect with the financial
statements; or
the charitable company has not kept adequate accounting records-. or
the linancial statements are not in agreernent with the accounting records and retums-, or
we have not re￿1Ve￿ all the infomiation and explanations we require for our audit.
Responslbilities of trustees
As explained more fully in the Statement of Trustees, Re5ponsibililies. the tnjstees (who are also the directors of the
charitable company for the purposes of company lawl are responsible for the preparation of the financial statements and
for being satisfied that they give a true and fair view. and for such intemal control as the trustees determine is necessary
to enable the preparation of financial staternents that are free from material misstalement. whether due to fraud or error.
In preparing the financial statements. the tnJslees are responsible for assessing the charitable company's ability lo
continue as a going concem, disclosing, as applicable. matters related to going concem and using the going conce
basis of accounting unless the trustees either intend lo liquidate the charitable company or to cease operatioNs, or have
no realistic alternative but lo do so.

Report of the Independenl Auditor5 to the T￿slee$ of
Shree Swaminarayan Mandir Bhuj
Our responslbilities for the audit of the financial statements
We have been appointed as auditors under sects.on 144 of the Charities Acl 2011 and report in accordan￿ with the Act
and relevant regulations made or having effect thereunder.
Our objectives are lo obtain reasonable assurance aboul whether the financial statements as a whole are free from
material misslalemenl. whether due lo fraud or error. and to issue a Report of ihe Independent Auditors that includes our
opinion.. Reasonable assurance is a high level of assurance bul is not a guarantee that an audit conducted in
accordance with ISAS (UK) will always detect a material misstatement when it exists. Misslalemenls can arise from fraud
or error an¢J are (x)n5idered material rf, indiwdually or in Ihe aggregate, they could reasonably be expecied lo influence
the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities. including fraud is detailed below..
Identification of laws and regulations applicable to Ihe charity group which may have a direct material effect on the
financi81 statements or ils operaiions. including the Companies Act 2006, taxation legislation. data protection,
anli-bribery, employment and health & safety legislation.
Performing audit work over the risk of management override of controls. including testing of large or olhewse unusual
journal entries and other adjustments for appropriateness.
Reviewing financial slalemenl disdosures and testing lo supporting d0￿mentatiOn to assess Complian￿ with the
applicable laws and regulations.
Review of legal and professional nominal accounts for indications of any actual or potential litigation.
Reviewing correspondence and discussing with those charged with govemance for evidence of any actual or potential
litigation or non-compliance with laws or regulats"ons.
Review of accounting estimate5 for indications of management bias.
A further description of our responsibilities for the audit of the financial statements is localed on the Financial Reporting
Council's website at www.frc.org.uklauditorsresponsibililies. This description foms part of our Report of the Independenl
Auditors.
Use of our report
This report 15 made solety to the charitable parent CoMpan￿S trustees, as a body. in accordance with Part 4 of the
Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might slate lo the
group's trustees those matters we are required lo state lo them in an auditors, report and for no other purpose. To the
fullest extent permilted by law, we do not accept or assume responsibility to anyone other than the charitsble parent
company and ils trustees as a body. for our audil work, for this report. or for the opinions we have formed.
Parker Cavendish
Chartered Accountants
Registered Auditor
Eligible to act as an auditor in temis of Section 1212 of the Companies Act 2006
Suite 301, Stanmore Business
and Innovation Centre
Howard Road
Slanmore
Middlesex
HA7 1FW
Date..

Shree Swaminarayan Mandir Bhuj
Statement of Flnanclal Actlvities
for the Year Ended 31 March 2025
2025
2024
Unrestricted
other
Total
Total
fund
restricted
fvnds
funds
Notes
INCOME AND ENDOWMENTS FROM
Oonalions and legacies
880,645
86.774
967,419
1,156,949
Investment income
70,315
Total
948.242
86,774
1,035,016
1,227,264
EXPENDITURE ON
Raising funds
1.143,759
1.143.759
2.007,970
Charitsble activities
Community support
Governance costs
54.771
75,419
47,320
125 306
54.771
75,419
134,094
125 306
175,626
16,800
270.201
7,983
Donations
86,774
Depreciation
Total
1.446.610
1.533.384
2.478,580
NET INCOMEI{EXPENDITUREI
1498.368)
{498.368)
11.251.316)
RECONCILIATION OF FUNDS
Total funds brought forward
9.303.289
9.303.289
10,554,606
TOTAL FUNDS CARRIED FORWARD
8.804.921
804.921
9,303,290
CONTINUING OPERATIONS
All of the company's activities have arisen from continuing activities.
The note5 fomi part of these financial statements

Shree Swaminarayan Mandir Bhuj
Consolidated Statement of Flnanclal Activities
for the Year Ended 31 March 2025
2025
2024
Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
880,645
86.774
967,419
1,156.949
Investment income
67,597
67.597
70.315
Tr8ding incorne
510.806
510.806
237,297
Total
1.459.048
86.774
1.545,822
1,464,561
EXPENDITURE ON
Charitable activities
Community support
Governance costs
54.771
84,213
47,320
125.306
941,395
54.771
84,213
134,094
125.306
941,395
175,626
24,770
270.201
7,983
769,955
Donations
86.774
Depreciation
Trading expenses
Total
1.253,005
86.774
1,339,779
1,248,535
NET INCOMEI{EXPENDITURE)
206.1)43
206.043
216,026
Net movement In funds
206.043
206,043
216,026
RECONCILIATION OF FUNDS
15
Total funds brought forward
10.462.482
10.462.482
10.246,457
TOTAL FUNDS CARRIED FORWARD
10,668,525
10,668,525
10.462,483
CONTINUING OPERATIONS
All of the group's activities have arisen from continuing attlvilies.
The notes fomi part of these finanaal statements

Shree Swaminarayan Mandir Bhuj (Registered number. 10120963)
Statement of Financial Positlon
31 March 2025
2025
2024
Unrestricted
Total
Total
funds
funds
funds
Notes
FIXEO ASSETS
Tangible assets
Investments
8,555.991
8.555.991
7.324,974
Investments
Investment property
10
546.600
546.600
546,600
9,102,592
9.102,592
7,871,575
CURRENT ASSETS
Debtors
11
515,436
1962.702
515.436
1,962,702
1.231,755
1.993,697
Cash at bank
2.478.138
2.478.138
3.225.452
CREDITORS
Amounts falling due within one year
12
2.775.809
2,775.809L
1,688,737
NET CURRENT ASSETS
297.671
297,671
1,536,715
TOTAL ASSETS LESS CURRENT LIABILITIES
8.804,921
8.804.921
9.408,290
CREDITORS
Amounts falling due after more than one year
13
105,000
NET ASSETS
8 804 921
8.804.921
9,303,290
FUNDS
Unrestricted funds
804.921
8 804 921
9,303,290
TOTAL FUNDS
8.804,921
8.804,921
9,303,290
The notes fomi part of these finanaal statements

Shree Swarninarayan Mandlr Bhuj (Registered number: 101209631
Statemgnt of Financlal Posltlon - continued
31 March 2025
The charitable company is entitled to exempb.on from audit under Section 477 of the Companies Act 2006 for the year
ended 31 March 2025.
The members have nol deposited notice, pursuant to Section 476 of the Companies Act 2006 requiring an audit of these
financial statements.
The trustees acknowledge their responsibilities for
(al
ensuring that the charitable company keeps accounting records that cornp￿ with Sections 386 and 387 of the
Companies Act 2006 and
preparing financial statements which give a true and fair view of the state of affairs of the charitable cornpany as
at the end of each financial year and of its surplus or deficit for each financial year in accordance with the
requirements of SeclitMs 394 and 395 and which olheThMse comply with the requirements of the Companies Act
2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been audited under the requirements of Section 145 of the Charities Act 2011.
(bl
These financial Statements have been prepared in accordance with the provisions applicable to charitable companies
subject lo the small companies regirne.
The fin
ncial staternents were approved by the Board of Trustees and aulhorised for issue on
. and were signed on its behalf by:
Milesh Bhimji Patel - Trustee

Shree Swaminarayan Mandlr Bhuj (Rggistered number: 10120963)
Consolldated Slatemgnt of Flnancial Position
31 March 2025
2025
2024
Unrestricted
Total
Total
funds
funds
funds
Notes
FIXED ASSETS
Tangible assets
Investment property
10.298,032
$46,600
10,298.032
546.600
9,157.194
546,600
10
10,844.632
10.844,632
9.703,794
CURRENT ASSETS
Stocks
109.499
476,563
109.499
476,563
100.334
402,884
Debtors
Cash at bank and in hand
2.028,413
2.028.413
2.060.966
2,614,475
2,614,475
2,564,184
CREDITORS
Amounts falling due wthin one year
12
(2.790,583)
12.790.583)
(1.700.496)
NET CURRENT ASSETS
{176.1081
{176.108)
863,688
TOTAL ASSETS LESS CURRENT LIABILITIES
10.668.524
10,668,524
10.567.482
CREDITORS
Amounts falling due after more tharE one
year
13
(105,0001
NET ASSETS
15
10,668,524
10.668,524
10,462,482
FUNDS
Unrestricted funds
10.668.525
10.462,482
TOTAL FUNDS
10.668,525
10.462,482
The notes fomi part of these finanual statements
10

Shree Swaminarayan Mandir Bhuj (Registered number: 10120963)
Consolldated Statement of Flnanclal Position - conllnued
31 March 2025
The charitable company is entitled to exemption from audit under Secb'on 477 of the Cornpanies Act 2006 for the year
ended 31 March 2025.
The members have not deposited notice. pursuant to Section 476 of the Companies Act 2006 requiring an audit of these
financial statements.
The trustees acknowledge their responsibilities for
lal
ensuring that the charitable company keeps accounting records that compty with Sections 386 and 387 of the
Companies Act 2006 and
preparing financial statements which give a true and fair Mew of the slate of affairs of the charitable company as
al the end of each financial year an¢Y of ils surplus or deficit for each financial year in accordan￿ with the
requirements of Sections 394 and 395 and which olheThMse comply with the requirements of the Companies Act
2006 relating lo financial statements. so far as app￿iCable to the charitsble company.
(bl
These financial statements have been audiled under the requirements of Section 145 of the Charities Act 2011.
These financial statements have been prepared in acc(Kdance wth the provisions applicable to charitable companies
subject to the small companies regime.
anci
statements were approved by the Board of Truslees and authorised for issue on
and were signed on its behalf by..
Milesh Bhimji Patel - Trustee

Shree Swarnlnarayan Mandir Bhuj
Consolidated Statement of Cash Flow5
for the Year Ended 31 March 2025
2025
2024
Notes
Cash flows from operating activities
Cash generated from operations
1.608.289
28,625
Nel cash provided by operating actiwties
1.608.289
28,625
Cash flows from investing activities
Purchase of tangible fixed assets
Increase I (Decrease) in Loans to Related Pa￿eS
Interest received
(1,404.743)
1131,796)
67.597
1298,901)
1427,4351
70.315
Net cash used in investing activities
(1,468.9421
{656.0211
Cash fl¢)ws from flnancing activitles
Repayment of Loans
(171.900)
{376.0001
Net cash (used inypn)vided by financing activities
(171.900)
{376.0001
Change in cash and cash equivalents In the reporting
period
132,553)
{1,003,3961
Cash and cash equivalents al the beginning of the reporting period
2.060.966
3,064,362
Cash and cash equivalents at the end of the reporting
period
2,028,413
2.060.966
The notes fomi part of these financial statements
12

Shree Swaminarayan Mandir Bhuj
Notes to the Consolldated Statement of Cash Flows
for the Year Ended 31 March 2025
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2025
2024
Net income for the reporting period las per the Statemenl
of Financial Activities)
206.043
216.026
Adjustments for:
Depreciation charges
Increase in stocks
263.905
(9.165)
(67.597)
(73.679)
1.288,782
258.712
{100,3341
170,315)
195,142
1470,6061
Interest received
Ilncreaseydecrea5e in debtors
Increaselldecreasel in creditors
Net cash provlded by operations
1,608,289
28,625
ANALYSIS OF CHANGES IN NET {DEBniFUNDS
At 1.4.24
Cash Ilow
At 31.3.25
Net cash
Cash at bank and in hand
2,060.966
(32,553)
2,028.413
2.060.966
(32.553)
2.028.413
Debt
Debts falling due within 1 year
Debts falling due after 1 year
(327,856)
(105,0001
66.900
105.000
{260,956)
1432,856)
171,900
(260,9561
Total
1,628,110
139.347
1,767,457
13

Shree Swarninarayan Mandir Bhuj
Notes to the Financlal Statements
for the Year Ended 31 March 2025
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial slalemellts of the charitsble cornpany. which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP IFRS 1021 'Accovnting and Reporting by Charitie5.' Sialemenl
of Recommended Practi￿ applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in Ihe UK and Republic of Ireland (FRS 102) (effective l January 2019}', Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the
Companies Act 2006 and Charities act 2011. The finanoal statements have been prepared under the historical
cost convention. with the exception of investments which are included at market value. The Charity constilules a
public benefit entity as defined by FRS 102.
Basis of Consolidation
The collsolidated financial statements consolidate the financial stalements of the charity and its subsidiary
undertaking, Mahaprasad Ltd la wholty owned subsidiary) drawn up to 31 March 2025.
The consolidation is prepared on a line-by-line basis. A subsidiary is an entity controlled by the charity. Control is
achieved where the charity has the power to govem the Iinanaal and operaling policies of an entity lo obtain
benefits from ils acb"vities. Inter-company transactions. balan￿5 and unrealised gains on ITansactions between
the charity and its subsidiaries, which are related pa￿"e5. are eliminated in full. Intra-group losses are also
eliminated bul may indicate an impairment that requires recognition in the CA)nsoli¢Yated financial statements.
Critical accounting judgemonts and key sources of estlmation uncertainty
In the application of the charilvs accounting policies. the Trustees are required to make judgements, estirnates
and assumptions about the c2rrying amount of assets and liabilibes that are not readily apparent from other
sources. The estimates and associated assumpbons are based on historical experience and other factors that
are considere(I to be relevant. Actual results may differ from these estimates.
The estimates and undetying assumptions are reviewed on an ongoing basis. Revisions to accounting estirnates
are recognised in the period in whith the estimate is revised where the revision affects only that period, or in the
period of the revision and futUTe periods where the revis￿n affects both ￿rrent and fulure periods.
Charitable fvnds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable
objectives unless the funds have been designaled for other purposes.
Restricted funds are subject to specific conditions by donors as to how they must be used. The purposes and
uses of the restricted funds are set out in the notes to the finanaal slalements.
Income
All incoming resources are included in the statement of financial activilies when the th8rity is enb.tled to the
income, and the arnount can be quantified with reasonable accuracy. The following specific poliaes are applied
lo particular categories of income-.
Voluntary income is received by way of grants, donabons and gifts and is included in full in the statement of
rinancial activities when receivable. Grants where entiliement is not conditional on the delivery of a specific
performance by the charily. are recognised when the charity becomes uncondib"onally entitled to the grant.
Donated services and facililies are included at the value to the tharity where this can be quantified. The value of
Services provided by vdunteers has not been induded.
Tumover represents the sale of food and related prc*Jucts excluding value added tax.
Expenditure
Experidilure is recognised on an accwal basis as a liability is incurred. Expenditure indudes any VAT which
cannot be ftjlly recovered and is reFKJrted as part of the expenditure lo which it relates.
Costs of generating funds comprise the costs associated wth allracting voluntary income and the costs of trading
for fundraising purposes. Charitable expenditure comprises those wsls incurred by the charity in the delivery of
ils activities and services for its beneficiaries. It indudes both costs that can be allocated directly to such activities
and those costs of an indirect nalure nec￿ary to supwrt them.
Support costs are Ihose costs incurred directly in support of expenditure on the obj'ects of the charity and include
project managemenl.
14

Shree Swarninarayan Mandlr Bhuj
Notes to the Financlal Statements - contlnued
for the Year Ended 31 March 2025
ACCOUNTING POLICIES - continued
Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequenuy measured al cost or valuation, nel of
depreciation and any impaimient losses.
Tangible fixed assets
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Freehold & long leasehold properties
Leasehold Improvements
Plant & Machinery
Fixtures & Fittings
land is not depreciated & Building 2% on cost
Straight line over the length of the lease
7% on cost
10% on cost
Investment property
Investment property, which is propety held lo eam rentals andlor for capital appreaation, is initially recognised at
cost, which includes the purchase cost and any diredy attributable expenditure. Subsequently it is rneasured at
fair value at the reporting end date. The surplus or deficil on revaluatr.on is recconised in profit or loss
Taxation
The charity is exempt from corporation tax on its charitable activrties. The trading subsidiary is subject to
corporation tsx at prevailing rates.
Financial Instruments
The charitable group only has financial assets and liabilits'es of a kind that qualfy as basic financial instruments.
cash al bank, debtors and creditors. Basic financbal instruments are initially measured at transaction value and
svbsequenlly measured at their settlement value.
Cash and cash equlvalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid
investments that are readily convertible to a knovm arnount of cash and are subject lo an insignificant risk of
change in value.
Stocks
stocks are valued at the lower of cost and net realisable value. after making due alk)wance for obsolete and slow
moving items.
Debtors
Trade and other debloTS are recogniged al the settlement arnount due and prepayments are recognised when
costs have been expended whith are in advance of the perr(MJ lo which they relate.
Credltor5
Trade and other creditors are nomially recognised at their settlemenl amount. Accruals are recognised when
costs relating to the period have not yet been invoiced to or paid by the charity.
Creditors Due after 1 year
The parent charity h85 Outstanding loans from devotees and temples affiliated lo Shree Swaminarayan Temple
Bhuj India. These are repayable between 2 10 5 years a provision that any lender may request a repayment
with a 60-day noti￿. The trustees are of the opinion that even though this provision exists, they consider that
these loans should be classified as due after 1 year as they do not consider repayment wll be required before the
expiry of the term. These loans are classtfied as public benefit cOn￿SsiOnary loans and as such the public
benefit concessionary loan exemptions have been applied. The loans are included at cost and are not adjusted or
discounted.
Funds
General unrestricted funds - These are funds which can be used in accordance the charitable objects al Ihe
discretion of the Trustees.
Restricted funds- These are funds that can only be use(1 for particular restricted purFX)ses. Restrictions arise
when specified by Ihe donor.
Going concern
The Trustees are of the opinion that there are no going concem issues that would affect the group and charity for
the foreseeable future and accordingly the financial statements have been prepared on a going concem ba￿s.
15

Shree Swaminarayan Mandir Bhuj
Notes to the Financlal Statements - contlnued
forthe Year Ended 31 March 2025
DONATIONS AND LEGACIES
2025
2024
Donations
870.679
96.740
1,037,628
119.321
Gift aid
967.419
1,156,949
INVESTMENT INCOME
2025
2024
Deposit account interest
67.597
70.315
RAISING FUNDS
2025
2024
Raising donations and legacies
Support costs
8.759
7.970
Raising fund5
Grants Awarded Out
1.135,000
2,000,000
1.143.759
2,007.970
CHARITABLE ACTIVITIES COSTS
Group
2025
Charity
2025
Group
2024
Charity
2024
Community support
54,771
84,213
54.771
75.419
134.094
125.306
175,626
175,626
Governan￿ costs
24,700
270,201
16,800
Donations
134.094
125306
270.201
Depreciation
7,893
7.893
398.384
389,590
478,420
470,520
16

Shree Swaminarayan Mandir Bhuj
Notes to the Flnancial Statements - continued
for the Year Ended 31 March 2025
GROUP TANGIBLE FIXED ASSErs
Group
Land and
Charity
Land and
Group
Plant and
Group
Totals
Charity
Totals
Buildings
Buildings
machinery
COST
Al 1 April 2024
Additions
8,481.470
1,356,323
7.518.346
1.356.323
1.061.279
48.420
9,542.749
1.404.743
7,518,346
1,356,323
At 31 March 2025
9,837.793
8.874,669
1.109.699
10.947,492
8,874,669
DEPRECIATION
Al 1 April 2024
Charge for year
288.235
189,514
193,372
125.306
97,320
74.391
385,555
263,905
193,372
125,306
At 31 March 2025
477.749
318,678
171,711
649.46
318,678
NET BOOK VALUE
At 31 March 2025
9.360.044
8,555.991
937,988
10.298,032
8.555,991
Al 31 March 2024
8.193.235
7.324.974
963.959
9,157,194
7.324.974
TRUSTEES. REMUNERATION AND BENEFrrs
There were no trustees. remuneration or olher benefits for the year ended 31 March 2025 nor for the year ended
31 March 2024.
Trustees. expenses
There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
17

Shree Swaminarayan Mandir Bhuj
Note5 to the Financial Statements- continued
for the Year Ended 31 March 2025
8. COMPARATIVES FOR THE GROUP STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
other
Total
fvnd
restricted
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
886.748
270,201
1.156,949
Investment income
70,315
70.315
Trading income
237.297
237,297
Total
1,194,360
270.201
1.464,561
EXPENDITURE ON
Charitable actsvilies
Community support
Governance costs
175,626
24.770
175,626
24,770
270,201
7,983
769.955
Donations
270.201
Depreciation
Trading expenses
7.983
769.955
Total
978,334
270,201
1.248,535
NET INCOMEIIEXPENDITURE}
216.026
216,026
RECONCILIATION OF FUNDS
Total funds brought foNiard
10.246.457
10,246,457
TOTAL FUNDS CARRIED FORWARD
10,462,483
10.462,483
18

Shree Swaminarayan Mandlr Bhuj
Notes to the Flnancial Statements - continued
for the Year Ended 31 March 2025
FIXED ASSET
INVESTMENTS
Shares in
group
undertakings
MARKET VALUE
At 1 April 2024 and 31 March 2025
NET BOOK VALUE
Al 31 March 2025 and 31 March 2024
There were no investment assets outside the UK.
The company's investments at the balance sheet date in the share capital
of companies include the following:
Mahaprasad Limlted
Registered office: 502-504 Honeypot Lane. First Fl(N)r. Slanrnore.
United Kingdom. HA7 1JR
Nature of business.. FIM)d production and sale
Class of share..
Ordinary
holding
100
2025
2024
Aggregate capital and reserves
Profil ILossl for the year
704.411
1,467.342
10. INVESTMENT PROPERTY
FAIR VALUE
Al 1 April 2024
and 31 March 2025
546.600
NET BOOK VALUE
Al 31 March 2025
546,600
At 31 March 2024
546,600
The charity's investment property was valued by the trustees at 31 March 2025. There has been no material thange in valuation
from the previous year end date.

Shree Swaminarayan Mandir Bhuj
Notes to the Financial Ststements - contlnued
for the Year Ended 31 March 2025
11. DEBTORS
Group
2025
Charfty
2025
Group
2024
Charity
2024
Amounts falling due within one year.
Trade Debtors
Other Debtors
1,100
475.462
622
402,262
325 436
331.755
325,436
402,884
331,755
12. CREDITORS
Group
2025
Charty
2025
Group
2024
Charity
2024
Amounts falling due within one year..
Trade CrediloTS
other Loans (see nole 14)
Other CreditOTS
385
260,956
2,528 942
8.259
327,856
1,364,381
260,956
2.514.553
327,8fj6
1,360,881
2 790.283
2.775.509
1.700.496
1,688.737
13. LOANS
An analysis of Ihe maturity of loans is given below=
Group
2025
Charity
2025
Group
2024
Charity
2024
Amounts falling due wthin one year on demand..
other loans
260.9S6
260,956
327,856
327.856
Amounts falling between one and iwo years:
Olher103ns
105,000
105,000
These are public benefit concessionary loans from devotees and temples affiliated to Shree Swaminarayan Temple Bhuj India.
Tfvey are interest free and are repayable on the various annivetsary years after their issue as shown by the above classification.
There is also a provision that any lender may request a repayment wth a 60-day notice. The trustees are of the opinion that even
though this provision exists. they consider that these loans should be classified as due after 1 year as they do not consider
repayrnenl wll be required before the tem expiry. Public benefit concessionary loan exemptions have been applied and are not
adjusted or discounted.
20

Shree Swarninarayan Mandir 8huj
Notes to the Financlal Staternents - contlnued
for the Year Ended 31 March 2025
14. GROUP LEASING COMMITMENTS
Minimum lease pa￿ents under n0r14xn￿IIable operating leases fall due as follows
2025
2024
Within one year
Between one and five years
In more than five years
155,656
648,832
1063 384
155,656
648,832
1,221,269
1,867,872
2.025.757
15.
GROUP MOVEMENT IN FUNDS
Nel
movement
in funds
At
31.3.25
At 1.4.24
Unrestricted funds
General fund
10,462.483
206,043
10.668,525
TOTAL FLINDS
10.462 483
206,043
10,668,525
Net movernenl in funds. induded in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
1,459.048
(1,253,005)
206,IM3
Restricted funds
Other reslricled
86.774
(86,774)
TOTAL FUNDS
1,545.822
1,339,779)
206,043
Comparativeg for Group movement in funds
Net
movement
in fund5
At
31.3.24
At 1.4.23
Unrestricted funds
General fund
10,246.457
216,026
10.462,483
TOTAL FUNDS
10,246,457
216,026
10.462,483
21

Notes to the Flnancial Staternents - continued
for tho Year Ended 31 March 2025
15.
MOVEMENT IN FUNDS- conlinued
Comparative net movement in funds. included in the above are as follows:
IncomirrfJ
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
1,194.360
(978.3341
216,026
Restricted funds
Other restrided
270.201
(270.201)
TOTAL FUNDS
1,464.561
1.248.535)
216.026
A current year 12 months and prior year 12 months cornbined posilion is as follows..
Nel
movement
in funds
At
31.3.25
At 1.4.23
Unrestrlcted fvnds
General fund
10.246.457
422.068
10,668.525
TOTAL FUNDS
10,246.457
422,068
10,668,525
A current year 12 months and prior year 12 months combined net movemenl in fvnds. induded in the above are
as follows:
Incoming
Resources
expended
Movement
in funds
Unrestricted fund5
General lund
2.653.408
12.231.339)
{422,0691
Restrlcted funds
Other restricted
356.975
(356.9751
TOTAL FUNDS
3.010.383
2,588.314)
422,069)
22

Notes to the Financlal Statements - contlnued
for the Year Ended 31 March 2025
16.
RELATED PARTY DISCLOSURES
Related paty transactions were as follows:
The chairman of the board of Iruslees of the charity is the head priest of Shree Swaminarayan Mandir in Bhuj,
India. During the year a donation of £124.094 {2024= £270.201) was made to Shree Swaminarayan Mandir in
Bhuj, India.
A related charity based in Cardiff. Wales which wll run the day-lo-day operations of the proposed wellness centre
in Cardiff was donated £10.000 during the year.
A related charity based in Adelaide, Australia was donated £10.500 during the year.
The charity 8Wdrded a grant lo its 100% ovmed subsidiary Mahaprasad Ltd £1.135m {2024'. £2m).
During the year, the charity received £30.756 (2024.. £78,008) of donats'ons from related trustees of the chaTIty.
Al the year end. SSMB owed £714.732 (2024- £846.527) to SSMO for the transfer of interest free loans SSMO
gathered from the community.
At the year end, SSMB were owed £190.00012024.' £900,000) from its wholly owned subsidiary Mahaprasad.
23