SHRI PASHUPATINATH MANDIR OF UK Charity No: 1173548 REPORT OF THE TRUSTEES AND INDEPENDENT EXAMINER FOR THE YEAR ENDED 31st MAY 2024 For SHRI PASHUPATINATH MANDIR OF UK SHRI PASHUPATINATH MANDIR OF UK Charity No: 1173548 TABLE OF CONTENTS PAGE Report of the Trustees Staternent of Trustees Responsibilities Independent Examinerfs Report Statement of Financial Activities 11 SHRI PASHUPATINATH MANDIR OF UK Charity No: 1173548 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 3151 MAY 2024 The Trustees present their annual report and financial statements of the charity for the year ended 31 May 2024. The financial statements have been prepared in accordance with the accounting policies set out in note1 to the financial statement and comply with the charitls twst deed, the Charities Act 2011 and 'Accounting and Reporting by Charities: Ststement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)' (effective1 January 2019). I. OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT The primary objective ofthe charity as set out in the Article ofAssociation of Shri Pashupatinath Mandir of UK to advance the Hindu religion, and impart religious education in accordance with the tenets and doctrines of Hinduism for the public benefits through holding prayers, meetings, lectures, public celebration of religious festivals, producing and distributing literature on Hinduism to enlighten those interested in the Hindu religion, inter-faith activities, community workshops, Yoga Classes and promoting 'Yoga for health and welling,. To this end, the charity is committed to enabling as many ordinary worshippers as possible to congregate at the Temple and practise theirfaith through prayers and celebrations. Religious discourses and teachings as well as Yoga and Inter-faith Workshops are routinely held at the temple. 2. ACHIEVEMENT AND PERFORMANCE The Temple gradually got its momentum" and has thankfvlly now retumed to nomialcy after the disruptions caused by the Covid19 pandemic. Devotees have started to retum and regular attendance is now on the increase rate. In keeping with the Trusvs objectives, various charitsble activities have now resumed. As in the past, the Temple has been instrumental in assisting the vulnerable in the fomi of groceries and cooked vegetarian meals. The Temple is valued by the local communities, especially the elderly, as a safe hub for praying and socialising. New and younger volunteers have been instnjmental in providing extra support, through improved administrative resources, for the spiritual wellbeing of the congregation. As in previous years, the Temple conb'nues to offer ts regular services via the social media applications of YouTube and Zoom. The Charity has been working with other Charitsble Organisations and Community Groups such as Prdn Yog Nepali Group (UK), Kaligandaki Gyan-Bigyan Pratisthan (Europe) etc. since Covid-19 pandamic and have made significant contribution on running On-line and On-site Yoga Classes and other motivational and spiritual classes. Satsangs, Bhajans, Hinduism Classes, 108 Hanuman Chalisa recitations, and Akhand Intemational Yamunashtak Paath are examples of the regular activits'es at the Temple Premises. These popular activities have continued to generdte great interest from participants from across the globe. The Temple's online platform also brings the following to ts followers: Saturday sees the online recitation of Hanuman Chalisa. Followers of Hanuman Chalisa have kindly been making regular donations to the Temple. Ekadashi Satsangs held every fortnight are also very popular. In keeping with the Trusfs objectives, regular classes on Hinduism are also held every week. As in previous year5, the following major events were celebrated during the year. May - August: Buddha Pumima, Rakshabandhan, Janmastami, Hareetalika Teej September: Rushi Panchmi, Ghanesh Chaturthi, Radhastami, Daan Ekadashi, Shorrah Shraddha October: Navratri celebrabon over nine days, Dassera, Sharad Pumima SHRI PASHUPATINATH MANDIR OF UK Charlty No: 1173548 November. Ohanteras, Deepawali, Annakut Utsav, Bha B￿j, Tulsi Wivah December: Shri Gosaiji Utsav, New Year February . Aprll: Shivaratri, Lord Shiva's birthday, Hob, Baisakhi The Trust &knowledges the efforts and dedicatson of its volunteer fo￿ in the Temple's day-to-day management. Air Quallty Project and Sandwell Councll Chanty worked together with Sandwell Council on Air Quality ProjecL We raised public awareness on sources of air pollubons and encourage minimising air pollutK)n through behawours change of a person and family custom. We translated leaflets, flyers and survey-quesb'onnaires related to th￿ project into Hindi, Nepali, Gujrat and other languages from South East Asla. ￿Ve-data of local Air Quality data was displayed in Temple for 2 years; and visitors were motivated to transfomi their behaviours.. such as physically &ts've lifestyle, be vegetarians, walking to school with a child, car-sharing, nour day in a week, using recycling matenals etc. Peoples are encourage to have meals together, watch TV together in the Family. These have not only saved household energy bills; but also have strengthen the inter- generation bO￿lS and relationships wthin the rr£mbers in many famifies. 3. STRUCTURE, GOVERNANCE AND MANAGEMENT The charity is a company limited by guarantee and a registered charity govemed by its Memorandum and Articles of Association dated 12th May 2014. The company does not have share capital and the liability of each member is limited to £1. The charity is administered and managed subject to and in confomiity with the provisions of an Article ofAssociation approved and estsblished by the Companies Act 2006. The accounts have been prepared to conform to the requirements of the goveming documents, current statutory requirements and th8 requirements of Accounting and Reporting by Charities, together with the Statement of Recommended Practice FRS102. Trustees The following persons have acted as Trustees during the year Mrs Neela Soni Mr Khem Kumar Base Mr Surendra Vyas Each Trustee has tsken responsibility for monitoring our activities in specific operational areas, chairing sub groups consisting of volunteers. Management of the Trust The Trustees nomially meet at least once in every four weeks, and are responsible for the daY-t￿daY management and administration of the Charity. 4. FINANCIAL REVIEW The Trustees conslder the financial performance by the charity during the year to have been satisfactory. Donations received during the year were £37,289, up from £23,524 in the previous year. There were no Government grants during Ihe year. No donations were made by the temple during the year. Expenditure amounted to £45,859 up from £31,095 in the previous year. Mrs Rama Pandeya SHRI PASHUPATINATH MANDIR OF UK Charity No: 1173548 The trustees feel that the charity has sufficient reserves to cover its operating costs for approximately12 months. 5. PUBLIC BENEFIT The Trustees have paid due regard to the Charity Commission's guidance on public benefit. The Trustees have followed these guidelines when reviewing its aims and objectives and in planning fLrture activities. The charity carries out a wide range of activities in pursuance of its charitable aims. The Trustees consider that these activities provide benefits both to those who attend the religious events, and the wider local community. Detailed infonnation is provided in the Achievement and Performance section in this Report. Facilities provided by the Charity are made available to Hindus, and the faith of Hinduism is communicated to non-Hindus of the wider community through its work. 6. RISK POLICY The major risks to which the Trust is exposed are reviewed regularly and systems updated to mitigate those risks. The Trustees maintain appropriate intemal controls and procedures, including those relating to budgetary and financial risks and health and safety regulations. The Trustees are satisfied that systemslarrangements are in place to manage the risks identified. In addition, followtng are the list of main policies implemented by the Charity; and reviewed on annual basis. Health and Safety Arrangements. and Environmental Protection Equal Opportunty Policy Vulunranble Adults and Child Protection Policy Donation and Cash Handling Policy 7. VOLUNTEERS, CONTRIBUTIONS IN ACHIEVING THE OBJECTIVES OF THE CHARITY The Temple continues to depend heavily for its success upon the continued support of its enthusiastic volunteers. Their invaluable support and dedication is vital to the prosperity of the Trust. The Trustees would like to thank wholeheartedly all of them for their hard work and dedication, particularly those involved in prashad preparation, premises maintenance, educational activities, IT and back offi support, cleaning, and decorations during festivals. 8. PLANS FOR THE FUTURE Regular attendance and participation from the people in community are now at sharply the increase rate. To deliver Charitable Objectives in more structure, effective and efficient ways" the Charity has now employed a dedicated Operation Manager who shall act as the main interface between the Charity and the local Community. The Operational Manager primarily shall focus on community services: meals and recreational activrties. The Charity has also a plan engaging a private consultant to make grant applications to the Sponsors for these community activities. In addition to these, we have plan to: Maintain and improve available prayer and communal facilities Organise more visits for elderly and other deserving worshippers, to other temples - estsblish relationships with local religious institutions SHRI PASHUPATINATH MANDIR OF UK Charity No: 1173548 Fulfil our statutory obligations of health and safety To participate in other charity work related to the trust's objectives 9. REFERENCE AND ADMINISTRATNE INFORMATION Re istered Chari Number 1173548 istered Offi Park Street, Rowley Regis, West Midlands, B65 OLS Trustees Mr Khem Kumar Basel Mrs Neela Soni Mr Surendra Vyas Mrs Rama Pandeya Inde endent Examiner AMCI ASSOCIATES LTD 133 Tame Road Witton Birmingham B6 7DG SHRI PASHUPATINATH MANDIR OF UK Charity No: 1173548 10. STATEMENT OF TRUSTEES RESPONSIBILITIES The Directors l Trustees are responsible for preparing the Annual Report and the financial statements in accordan￿ with applicable law and regulab'ons. This Repot has been prepared in accordance with Company Act 2006 (Small Company Rules) and as well as requirements applicable to the small charities registered with Charity Commission of England and Wales Company Act 2006 (Small Company Rules) Company law requires the director to prepare financial statements for each financial year. Under that law, the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing the financial statements, the directors are require to: Select suitable accounting policies and then apply them consistently" Make judgments and accounting estimates that are reasonable and prudenL Prepare the financial statements on the going concem basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for the maintenance and integrity of the corporate and financia information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Small company Rules This Report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within part15 of the Companies Act 2006. Charity Commission Requirements: The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accountsng Standards and applicable law). The Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affair5 of the Charity and of the incoming resources and application of resources, including the income and expenditure, of the Charity for that period. In preparing these financial statements, the Trust&s are required to: Select suitable accounting policies and then apply them consistently; Obsetve the methods and principles in the charities SORP; Make judgments and accounting estsmates that are reasonable and prudent; State whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. SHRI PASHUPATINATH MANDIR OF UK Charity No: 1173548 Prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity will continue to operate. The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Tnjst Deed. They are also responsible for safeguarding the assets of the Charity and hence for tsking reasonable steps for the prevention and detection of fraud and other irregularities. On behalf of the Board This Report was approved by the Trustees on 31st August 2024 and signed as follows . (Mr Khem Kumar Basel) SHRI PASHUPATINATH MANDIR OF UK Charity No: 1173548 INDEPENDENT EXAMINER'S REPORTTOTHE TRusfEES OF SHRI PASHUPATINATH MANDIR OF UK st I report on the accounts for the year ended 31 May 2024. Res ective res onsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charitvs trustees consider that an audit is not required for this year and that an independent examination is required. It is my responsibility to: examine the accounts under Section 145 of the Charities Act 2011 to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act; to state whether particular matters have come to my attention Basis of the inde endent examinerfs re ort My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statements below. Inde endent examinerfs statement In connection with my examination, no matter has come to my attention: l - which gives me reasonable causes to believe that, in any material respect, the requirements to keep accounting records in accordance with Section 130 of the 2011 Act; and to prepare accounts which accordance wtth the accounting records and to comply with the ac- counting requirements of the 2011 Act SHRI PASHUPATINATH MANDIR OF UK Charity No: 1173548 Have not been met for. or 2-to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. AccoJrJi:' -E:,*g & _IVl¥...p:: Crf)n3ultants Independent Examiner AMCI ASSOCIATES LTD 133 Tame Road Witton Birmingham B6 7DG 31.08.2024 10 SHRI PASHUPATINATH MANDIR OF UK Charity No: 1173548 STATEMENT OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED 31" MAY 2024 Unrestricted Funds INCOMING RESOURCES Incomin resources from Donations and legacies enerated funds 37 289 Total Income and endowments 37 289 RESOURCES EXPENDED Cost of eneratin funds Expenditure on charitable activities 45 859 Total resources expended 45 859 NEf INCOMING RESOURCES 8570 11 Registered number: 09034603 SHRI PASHUPATINATH MANDIR OF UK DIRECTORS, REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 AMCI ASSOCIATES LTD SHRI PASHUPATINATH MANDIR OF UK Contents Page Company Information Dlrectors, Report Accountant's Report Income and Expendlture Account Balance Sheet Notes to the Flnanclal Siatements The followlng pages do not form part of the statutory accounts,. Detalled Income and Expendlbjre Account SHRI PASHUPATINATH MANDIR OF UK Company Information For The Year Ended 31 May 2024 DlYectoYs Mr Khem Basel Mrs Neela Sonl Mr Surendra Vyas Mrs Rama Pandeya Company Number 09034603 Registered Offle8 Park Street Rowley Regls West fvlldlands 865 OLS Accountants AMCI ASSOCIATES LTD 133 Tame Road Witton Blrmlngham West Mldlands B6 7DG Page I SHRI PASHUPATINATH MANDIR OF UK Company No. 09034603 Directors. Report For The Year Ended 31 May 2024 The dlrectors present thelr report and the flnanclal statements for the year ended 31 May 2024. Directors The dlrectors who held offlce durlng the year were as follows.. Mr Khem Basel Mrs Neela Sonl Mr Surendra Vya5 Mrs Rama Pandeya Statement of Dlrettors, ResponsSbllltle$ The dlrectors are responslble for preparlng the Dlrectors, Report and the ftnanclal stsiements In accordance wlth appllcable law and regulatlons. Company law requlres the dircctor to prepare finandal statements for each flnancial year. Under that law the dlrectors have elecled to prepare the Ilnanclal statements In accordance with Unlted Klngdom Generally Accepted Accountlng Practlce {Unlted Klngdom Accountlng Standards and appllcable law). Under company law the dlrectors must not approve the flnancial statements unless they are satSsfied that they glve a true and falr vlew of the state OF affalrs of the company and of the surplus or deflclt of the company for that perlod. In preparlng the flnanclal statements the dlrectors are requlred to: select sullable aecountlng pollcles and then apply them con51stently; make Judgments and accovnllng estlrnates that are reasonable and prudent,. prepare the flnanclal statements on the golng concern basls unless It Is Inapproprlate to presume that the company wlll contlnue In buslness. The dlrectors ère responslble for keeplng adeq¢Jate accountlng records that are sufflclent to show and explaln the company's transactlons and dlsclose wlth reasonable accuracy at any time the flnanclal posltlon of the company and enable them to ensure that the flnanclal statements comply wlth the Companles Act 2006. They are also responslble for safeguardlng the assets of the company and hence for takSng reasonable Steps for the preventlon and detectlon of fraud and other Irregularltles, The dlrectors are re5ponslble for the malntenance and Integrlty of the corporate and flnandal Informatlon Included on the company's webslte. Legislatlon In the Unlted Klngdom governlng the preparatlon and d55semlnatlon of flnanclal statements may differ from leglslation In other Jurlsdlctions. Small Company Rules ThSs report has been prepared In accordance wlth the speclal prov5slons relatlng to companles subJect to the small companles reglme wlthln Part 15 of the Companles Act 2006, On behalf of the board Mr Khem Basel Dlrector 3110812024 Pdge 2 SHRI PASHUPATINATH MANDIR OF UK Accountant's Report For The Year Ended 31 May 2024 Report to the dlrectors on the preparatlon of the unaudited statutory accounts of SHRI PASHUPATINATH MANDIR OF UK for the year ended 31 May 2024 To asslst you to fulfll your duties under the Cornpanles Act 2006, 1 have prepared for your approval the accourjts of SHRI PASHUPATINATH MANDIR OF UK whlch comprlse the Income and Expenditure Account, the Balance Sheet and the related notes, from the company's accountlng records and from information and explanatlons you have glven u5, As a practlslng member of the Associatlon of Chartered Certified Accountants, we are subject to Its ethlcal and other professlonal requlrements which are detailed at http:Ilwww.accaglobal.comlen/memberlprofesslonal-standardslrules- standardslacca-rulebook.html. Thls report Is made to the directors of SHRI PASHUPATINATH MANDIR OF UK, as a body, In accordance wlth the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of SHRI PASHUPATINATH MANDIR OF UK and state those matters that we have agreed to state to the directors of SHRI PASHUPATINATH MANDIR OF UK, as a bodyi In thls report In accordance wlth the Assoclatbon of Chartered Certlfied Accountants as detailed at http:l/www.accaglobal.com/contenVdamlACCA_GloballTechnicallfacVtechnlcal-factsheet-163.pdf. To the fullest extent permltted by law, we do not accept or assume responslblllty to anyone other than SHRI PASHUPATINATH MANDIR OF UK and Its dlrectors as a body for our work or for thls report. It Is your duly to ensure that SHRI PASHUPATINATH MANDIR OF UK has kept adequate accounting records and to prepare statutory accounts that glve a true and falr vlew of the assets, Ilabllltles, flnantlal posltlon and profit or105s of SHRI PASHUPATINATH MANDIR OF UK, You conslder that SHRI PASHUPATINATH MANDIR OF UK Is exempt from the statutory audlt requlrement for the year. We have not been Instructed to carry out an audll or a review of the accounts of SHRI PASHUPATINATH MANDIR OF UK. For thls reason, we have not verlfled the accuracy or completeness of the accountlng records or Informatlon and explanatlorss you have glven to us and we do not, therefore, express any oplnlon on the flnanclal statements. Slgned Accoiiiitants & Maiigdgeii4'11¢ Coiisultants 3110812024 AMCI ASSOCIATES LTD 133 Tame Road Witton Blrmlngham West Mldlands B6 7DG Page 3 SHRI PASHUPATINATH MANDIR OF UK Income and Expenditure Account For The Year Ended 31 May 2024 2024 2023 Notes Adminlstratlve expenses Other operatlng Income (45.859) 37,289 (31,095) 23,524 OPERATING DEFICIT AND DEFICIT FOR THE FINANCIAL YEAR {8,570) (7.571) The notes on pages 6 to 7 form part of these flnantlal statements. Page 4 SHRI PASHUPATINATH MANDIR OF UK Balance Sheet As At 31 May 2024 2024 2023 Notes FIXED As$￿s Tanglljle Assets 45,831 47,659 45.831 47,659 CURRENT ASSETS Debtors Cash at bank and In hand 24,550 20,596 24.684 26,844 45,146 51,528 Cradltors: Amounts Falllng Due Within One Year (2,075) (1,715) NET CURRENT ASSETS (LIABILITIES) 43.071 49,813 TOTAL ASSETS LESS CURRENT LIABILITIES 88,902 97,472 NET ASSETS 88,902 97,472 Income and Expendlture Account 88,902 97,472 MEMBERS. FUNDS 88,902 97,472 For the year endlng 31 May 2024 the company was entitled to exempuon from audlt under settlon 477 of the Companles Act 2006 relatlng to small companles, The members have not requlred the company to obtaln an audlt In accordance wlth sectlon 476 of the Companles Act 2006. The dlrectors acknowledge thelr responslbllltles for Complylng wlth the requlrements of the Act wlth respect to aecountlng records and the preparaeion of accounts. These accounts have been prepared In accordance wlth the provlslons appllcable to companles subjecl to the small companles, reglme. On behalf of the board Mr Khem Basel Director 3110812024 The notes on pages 6 to 7 form part of these finandal statements. Page S SHRI PASHUPATINATH MANDIR OF UK Notes to the FinanciaI Statements For The Year Ended 31 May 2024 Genéral Informatlon SHRI PASHUPATINATH MANDIR OF UK Is a prlvate tompany* limited by guarantee, Incorporated In England & Wales, reg15tered number 09034603. The reglstered office Is Park Street, Rowley Regls, West Midland5, B65 OLS. 2. Accountlng Pollcies 2.1. Bas55 of Preparatlon of Financlal Statements The flnanclal statements have been prepared under the hlstorical cost convention and In accordance wlth Flnanclal Reportlng Standard 102 sectlon IA Small Entitles "The Flnanclal Reportlng Standard appllcable In the UK and Reputjllc of Ireland" and the Companles Act 2006. 2.2. Tanglble Fixed Assets and Depreclatlon Tanglble flxed assets are measured at cost less accumulated depreclatlon and any accumulated Impaiment losses. Deprecl3tlon 15 provlded at rates calculated to write off the cost of the flxed assets, less thelr estlmated resldual value, over thelr expected useful Ilves on the followlng bases: Leasehold Flxtures & Flttlngs CompLtter Equlpment 5Wo 20% 2.3. Government Grant Government grants are recognlsed In the Income and expendlture account In an approprlate manner that matches them wlth the expendlture towards whlch they are Intended to contrlbute. Grants for Immediate flnanclal support or to cover costs already Incurred are recognlsed Immedlately In the Income and expendlture account. Grants towards geneTrl actlvitles of the entlty over a speclflc perlod are recognlsed In the Income and expendlture account over that perlod. Grants towards flxed assets are recognlsed over the expected useful Ilves of the related assets and are treated as deferred Income and released to the Income and expendlture account over the useful life of the asset concerned. All grants In the Income and expendlture account are recognlsed when all condltlons for recelpt have been complled wlth. 3. Average Number of Employees Average number of employees, Ineludlng dlrectors, durlng the year was: 5 (2023: 5) 4. Tanglble Assets Land & Property Leasehold Flxtures & Fittings Computer Equipment Total Cost As at l June 2023 47,334 13,274 1,088 61,696 As at 31 May 2024 47,334 13,274 1,088 61,696 Depreciatlon As at l June 2023 Provlded dudng the perlod 8,899 947 4,819 663 319 218 14,Q37 1,828 As at 31 May 2024 9,846 5,482 537 15,865 Net Book Valua As at 31 May 2024 37,488 7.792 551 45,831 As at l June 2023 38,435 8,455 769 47,659 Page 6 SHRI PASHUPATINATH MANDIR OF UK Notes to the Financial Statements (continued) For The Year Ended 31 May 2024 5. Debtor5 2024 2023 Due wlthln one year other debtors 24,550 24,684 6. Company Ilmlted by guarantee The company Is Ilmlted by guarantee and has no share capltal. Every member of the company undertakes to contrlbute to the assets of the companyi In the event of a wlndlng up, such an amoLgnt as may be requlred not exceedlng £1. Page 7 SHRI PASHUPATINATH MANDIR OF UK Detailed Income and Expenditure Account For The Year Ended 31 May 2024 2024 2023 Admlnlstrative Expenses Wages and salarles Employers penslons - deflned contrlbutlons scheme Travel and subslstence expenses Rent Llght and heat Water rates Repalrs and malntenanee Insurance 16,312 8,300 84 536 9,600 5,210 273 71 1,369 180 561 995 1,883 185 9,600 8,632 253 220 1,705 30 Prlntlngi Postage and statlonery Telecommunlcatlons and data costs Accountancy fees Consultancy fees Bank charges Depreclatlon of flxtures and ftttlngs Depreclatlon of computer equlpment Depreclatlon of leasehold land and prope Sundry expenses 646 1,495 4,896 663 218 947 53 663 218 947 205 (45,859) (31,095) other Operating Income other Income - contributlno to other operatlng Income 37,289 23,524 37,289 23,524 OPERATING DEFICIT AND DEFICIT FOR THE FINANCIAL YEAR {8,570) (7,571} Page 8 SHRI PASHUPATINATH MANDIR OF UK Charity No: 1173548 REPORT OF THE TRUSTEES AND INDEPENDENT EXAMINER FOR THE YEAR ENDED 31st MAY 2024 For SHRI PASHUPATINATH MANDIR OF UK SHRI PASHUPATINATH MANDIR OF UK Charity No: 1173548 TABLE OF CONTENTS PAGE Report of the Trustees Staternent of Trustees Responsibilities Independent Examinerfs Report Statement of Financial Activities 11 SHRI PASHUPATINATH MANDIR OF UK Charity No: 1173548 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 3151 MAY 2024 The Trustees present their annual report and financial statements of the charity for the year ended 31 May 2024. The financial statements have been prepared in accordance with the accounting policies set out in note1 to the financial statement and comply with the charitls twst deed, the Charities Act 2011 and 'Accounting and Reporting by Charities: Ststement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)' (effective1 January 2019). I. OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT The primary objective ofthe charity as set out in the Article ofAssociation of Shri Pashupatinath Mandir of UK to advance the Hindu religion, and impart religious education in accordance with the tenets and doctrines of Hinduism for the public benefits through holding prayers, meetings, lectures, public celebration of religious festivals, producing and distributing literature on Hinduism to enlighten those interested in the Hindu religion, inter-faith activities, community workshops, Yoga Classes and promoting 'Yoga for health and welling,. To this end, the charity is committed to enabling as many ordinary worshippers as possible to congregate at the Temple and practise theirfaith through prayers and celebrations. Religious discourses and teachings as well as Yoga and Inter-faith Workshops are routinely held at the temple. 2. ACHIEVEMENT AND PERFORMANCE The Temple gradually got its momentum" and has thankfvlly now retumed to nomialcy after the disruptions caused by the Covid19 pandemic. Devotees have started to retum and regular attendance is now on the increase rate. In keeping with the Trusvs objectives, various charitsble activities have now resumed. As in the past, the Temple has been instrumental in assisting the vulnerable in the fomi of groceries and cooked vegetarian meals. The Temple is valued by the local communities, especially the elderly, as a safe hub for praying and socialising. New and younger volunteers have been instnjmental in providing extra support, through improved administrative resources, for the spiritual wellbeing of the congregation. As in previous years, the Temple conb'nues to offer ts regular services via the social media applications of YouTube and Zoom. The Charity has been working with other Charitsble Organisations and Community Groups such as Prdn Yog Nepali Group (UK), Kaligandaki Gyan-Bigyan Pratisthan (Europe) etc. since Covid-19 pandamic and have made significant contribution on running On-line and On-site Yoga Classes and other motivational and spiritual classes. Satsangs, Bhajans, Hinduism Classes, 108 Hanuman Chalisa recitations, and Akhand Intemational Yamunashtak Paath are examples of the regular activits'es at the Temple Premises. These popular activities have continued to generdte great interest from participants from across the globe. The Temple's online platform also brings the following to ts followers: Saturday sees the online recitation of Hanuman Chalisa. Followers of Hanuman Chalisa have kindly been making regular donations to the Temple. Ekadashi Satsangs held every fortnight are also very popular. In keeping with the Trusfs objectives, regular classes on Hinduism are also held every week. As in previous year5, the following major events were celebrated during the year. May - August: Buddha Pumima, Rakshabandhan, Janmastami, Hareetalika Teej September: Rushi Panchmi, Ghanesh Chaturthi, Radhastami, Daan Ekadashi, Shorrah Shraddha October: Navratri celebrabon over nine days, Dassera, Sharad Pumima SHRI PASHUPATINATH MANDIR OF UK Charlty No: 1173548 November. Ohanteras, Deepawali, Annakut Utsav, Bha B￿j, Tulsi Wivah December: Shri Gosaiji Utsav, New Year February . Aprll: Shivaratri, Lord Shiva's birthday, Hob, Baisakhi The Trust &knowledges the efforts and dedicatson of its volunteer fo￿ in the Temple's day-to-day management. Air Quallty Project and Sandwell Councll Chanty worked together with Sandwell Council on Air Quality ProjecL We raised public awareness on sources of air pollubons and encourage minimising air pollutK)n through behawours change of a person and family custom. We translated leaflets, flyers and survey-quesb'onnaires related to th￿ project into Hindi, Nepali, Gujrat and other languages from South East Asla. ￿Ve-data of local Air Quality data was displayed in Temple for 2 years; and visitors were motivated to transfomi their behaviours.. such as physically &ts've lifestyle, be vegetarians, walking to school with a child, car-sharing, nour day in a week, using recycling matenals etc. Peoples are encourage to have meals together, watch TV together in the Family. These have not only saved household energy bills; but also have strengthen the inter- generation bO￿lS and relationships wthin the rr£mbers in many famifies. 3. STRUCTURE, GOVERNANCE AND MANAGEMENT The charity is a company limited by guarantee and a registered charity govemed by its Memorandum and Articles of Association dated 12th May 2014. The company does not have share capital and the liability of each member is limited to £1. The charity is administered and managed subject to and in confomiity with the provisions of an Article ofAssociation approved and estsblished by the Companies Act 2006. The accounts have been prepared to conform to the requirements of the goveming documents, current statutory requirements and th8 requirements of Accounting and Reporting by Charities, together with the Statement of Recommended Practice FRS102. Trustees The following persons have acted as Trustees during the year Mrs Neela Soni Mr Khem Kumar Base Mr Surendra Vyas Each Trustee has tsken responsibility for monitoring our activities in specific operational areas, chairing sub groups consisting of volunteers. Management of the Trust The Trustees nomially meet at least once in every four weeks, and are responsible for the daY-t￿daY management and administration of the Charity. 4. FINANCIAL REVIEW The Trustees conslder the financial performance by the charity during the year to have been satisfactory. Donations received during the year were £37,289, up from £23,524 in the previous year. There were no Government grants during Ihe year. No donations were made by the temple during the year. Expenditure amounted to £45,859 up from £31,095 in the previous year. Mrs Rama Pandeya SHRI PASHUPATINATH MANDIR OF UK Charity No: 1173548 The trustees feel that the charity has sufficient reserves to cover its operating costs for approximately12 months. 5. PUBLIC BENEFIT The Trustees have paid due regard to the Charity Commission's guidance on public benefit. The Trustees have followed these guidelines when reviewing its aims and objectives and in planning fLrture activities. The charity carries out a wide range of activities in pursuance of its charitable aims. The Trustees consider that these activities provide benefits both to those who attend the religious events, and the wider local community. Detailed infonnation is provided in the Achievement and Performance section in this Report. Facilities provided by the Charity are made available to Hindus, and the faith of Hinduism is communicated to non-Hindus of the wider community through its work. 6. RISK POLICY The major risks to which the Trust is exposed are reviewed regularly and systems updated to mitigate those risks. The Trustees maintain appropriate intemal controls and procedures, including those relating to budgetary and financial risks and health and safety regulations. The Trustees are satisfied that systemslarrangements are in place to manage the risks identified. In addition, followtng are the list of main policies implemented by the Charity; and reviewed on annual basis. Health and Safety Arrangements. and Environmental Protection Equal Opportunty Policy Vulunranble Adults and Child Protection Policy Donation and Cash Handling Policy 7. VOLUNTEERS, CONTRIBUTIONS IN ACHIEVING THE OBJECTIVES OF THE CHARITY The Temple continues to depend heavily for its success upon the continued support of its enthusiastic volunteers. Their invaluable support and dedication is vital to the prosperity of the Trust. The Trustees would like to thank wholeheartedly all of them for their hard work and dedication, particularly those involved in prashad preparation, premises maintenance, educational activities, IT and back offi support, cleaning, and decorations during festivals. 8. PLANS FOR THE FUTURE Regular attendance and participation from the people in community are now at sharply the increase rate. To deliver Charitable Objectives in more structure, effective and efficient ways" the Charity has now employed a dedicated Operation Manager who shall act as the main interface between the Charity and the local Community. The Operational Manager primarily shall focus on community services: meals and recreational activrties. The Charity has also a plan engaging a private consultant to make grant applications to the Sponsors for these community activities. In addition to these, we have plan to: Maintain and improve available prayer and communal facilities Organise more visits for elderly and other deserving worshippers, to other temples - estsblish relationships with local religious institutions SHRI PASHUPATINATH MANDIR OF UK Charity No: 1173548 Fulfil our statutory obligations of health and safety To participate in other charity work related to the trust's objectives 9. REFERENCE AND ADMINISTRATNE INFORMATION Re istered Chari Number 1173548 istered Offi Park Street, Rowley Regis, West Midlands, B65 OLS Trustees Mr Khem Kumar Basel Mrs Neela Soni Mr Surendra Vyas Mrs Rama Pandeya Inde endent Examiner AMCI ASSOCIATES LTD 133 Tame Road Witton Birmingham B6 7DG SHRI PASHUPATINATH MANDIR OF UK Charity No: 1173548 10. STATEMENT OF TRUSTEES RESPONSIBILITIES The Directors l Trustees are responsible for preparing the Annual Report and the financial statements in accordan￿ with applicable law and regulab'ons. This Repot has been prepared in accordance with Company Act 2006 (Small Company Rules) and as well as requirements applicable to the small charities registered with Charity Commission of England and Wales Company Act 2006 (Small Company Rules) Company law requires the director to prepare financial statements for each financial year. Under that law, the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing the financial statements, the directors are require to: Select suitable accounting policies and then apply them consistently" Make judgments and accounting estimates that are reasonable and prudenL Prepare the financial statements on the going concem basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for the maintenance and integrity of the corporate and financia information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Small company Rules This Report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within part15 of the Companies Act 2006. Charity Commission Requirements: The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accountsng Standards and applicable law). The Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affair5 of the Charity and of the incoming resources and application of resources, including the income and expenditure, of the Charity for that period. In preparing these financial statements, the Trust&s are required to: Select suitable accounting policies and then apply them consistently; Obsetve the methods and principles in the charities SORP; Make judgments and accounting estsmates that are reasonable and prudent; State whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. SHRI PASHUPATINATH MANDIR OF UK Charity No: 1173548 Prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity will continue to operate. The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Tnjst Deed. They are also responsible for safeguarding the assets of the Charity and hence for tsking reasonable steps for the prevention and detection of fraud and other irregularities. On behalf of the Board This Report was approved by the Trustees on 31st August 2024 and signed as follows . (Mr Khem Kumar Basel) SHRI PASHUPATINATH MANDIR OF UK Charity No: 1173548 INDEPENDENT EXAMINER'S REPORTTOTHE TRusfEES OF SHRI PASHUPATINATH MANDIR OF UK st I report on the accounts for the year ended 31 May 2024. Res ective res onsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charitvs trustees consider that an audit is not required for this year and that an independent examination is required. It is my responsibility to: examine the accounts under Section 145 of the Charities Act 2011 to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act; to state whether particular matters have come to my attention Basis of the inde endent examinerfs re ort My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statements below. Inde endent examinerfs statement In connection with my examination, no matter has come to my attention: l - which gives me reasonable causes to believe that, in any material respect, the requirements to keep accounting records in accordance with Section 130 of the 2011 Act; and to prepare accounts which accordance wtth the accounting records and to comply with the ac- counting requirements of the 2011 Act SHRI PASHUPATINATH MANDIR OF UK Charity No: 1173548 Have not been met for. or 2-to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. AccoJrJi:' -E:,*g & _IVl¥...p:: Crf)n3ultants Independent Examiner AMCI ASSOCIATES LTD 133 Tame Road Witton Birmingham B6 7DG 31.08.2024 10 SHRI PASHUPATINATH MANDIR OF UK Charity No: 1173548 STATEMENT OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED 31" MAY 2024 Unrestricted Funds INCOMING RESOURCES Incomin resources from Donations and legacies enerated funds 37 289 Total Income and endowments 37 289 RESOURCES EXPENDED Cost of eneratin funds Expenditure on charitable activities 45 859 Total resources expended 45 859 NEf INCOMING RESOURCES 8570 11