Re9lstered number.. 09034603 SHRI PASHUPATINATH MANDIR OF UK DIRECTORS, REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026 AMCI ASSOCIATES LTD SHRI PASHUPATINATH MANDIR OF UK Contents Page Company Informatlon Dlrectors, Report Accountant's Report Income and Expendltur& Account Balance Sheet Notes to the Flnanclal Statements The lollowlng pages do not form part of the statutory accounts.. Detalled Income and Expendlture Account SHRI PASHUPATINATH MANDIR OF UK Company Informatlon For The Year Ended 31 May 2026 Dlrectors Mrs Munu Basnet Lamichhane Mr Surendra Vyas Mrs Neela Sonl Mrs Rama Pandeya Company Number 09034603 Registered Offie Park Street Rowley Regls West Midland5 B65 OLS Accountants AMCI ASSOCIATES LTD 133 T4me Ro8d Witton Blrmlngham West Mldlands B6 7DG Page I SHRI PASHUPATINATH MANDIR OF UK Company No. 09034603 Directors. Report For The Year Ended 31 May 2026 The dlrectors present the5r report and the ftnantltl statement5 for the ye3r ended 31 May 2026. Dlrectors The dlrectors who held offite durlng the year were ès follows.. Mrs Munu Sasnet Lamlchhane Mr Surendra Vyas Mrs Neela Sonl Mrs Rama Pandey Statement of Dlrectors, Responslbilities The directors are responslble for preparing the Dlrettors, Report ond the fsnanclal statements in accordan￿ wlth appllcable law and reguladons. Company law requlres the director to prepare flnanclal statements for each financlal year. Under that lèw the directors hav elected to prep3re the flnanclal statements in accordance wlth Unlted Klnydom Generally Accepted Accountlng Practlce Iunlted Klngdom Accountlng Standèrds and appllcable lawl. Under company law the dlrectors must not approve the flnantlal statemer¢ts unless they are satisfied that they give a true and falr vlew of the state of affalrs of the company 2nd of the Surplus or deflclt of the company for that pe￿0d. In preparlng the financlal statements the dlreetors are required to.. select sultable accountlng pollcles aftd then apply them conslstently. make judgments and a£countlng estlmates thèt are reasonable and prudent,. prepare the flnanclal st8ten)ent5 on the golng concern basls unless It Is inappropriate t(} presume that the company will continue In buslnoss. ThÈ dlrectors are responslble for keeplng adequate accountlng records that are sufficient to show and explaln the company'5 transaction- and dlsclose with reasonable accuracy at any tlme the flnHncial position of the company and enable thern to ensure that the flnanclal statements comply wlth the Companles Act 2006. They drE alsa responsible for safeguardlng the ssets of the company and hence for taklng reasonable steps for the preventlon and detectlon of fraud and other Irregularities. The dlrectors are responsible for the malntenance and Integrfty of the corporate and flnandal Infomiatlon Included on the company's website. Leglslatlon In the United Kingdom governlng the prep8ratlon and dlssernlnatlon of financial statements mty differ from le9lslatlon In other jvri5dlctions. Small Company Rules This report has been prepared in accordance wlth the spetlal provislons relating to companles subJect to thÈ small compènies reglmÉ wlthln Part 15 of the Companles Act 2006. On behalf of the board Mrs Munu Basnet Lamlchhane Director 3110712026 Ptsge 2 SHRI PASHUPATINATH MANDIR OF UK Accountant's Report For The Year Ended 31 May 2026 Report to the dlrectors on the preparatlon of the untyudited statutory accounts of SHRI PASHUPAYINATH MANDIR OF UK for the year eniled 31 May 2026 To a55lst you to fulfll your dutles under the Companle5 Act 2006, 1 have prepared for y<>ur approval the account5 Df SHRI PASHUPATINATH MANDIR OF UK whlch cgmprlse the Income and Expendlture Account, the Balance Sheet and the related notes from the company's accountlng re¢Jrds and from Information and explanatlon5 you have glven us, As a practlslng mernber of the Assoclatlon of Chartered Certified Accountant5, we are subjett to its ethical and other professional requlrements which are detalled at http.'//www.accèglobal.comlenImember/professlonal-5tandsrds/rul￿- standardslacc?-rulebook.htrnl. This report Is made to the dlrectors of SHRT PASFIUPATINATH MANDIR OF UK, as a body, In accordance wllh the tems of our engagement. Our work has been undertaken solely to prepare for your 6pproval the accounts of SHRI PASHUPATINATFS MANDIR OF UK and state those matters that we have ogreed to state to the directors of SHRI PASHUPATINATH MANDIR OF UK, as a body, In thls report In accordance wlth the Assoclatlon of Chartered Certiflgd Aiiountants 35 detslled at hltp'.//www.attaglobal,com}cantenVdamlACCA Globaltlechnlcallfact/technlc81-factsheet-163.pdf. To the fullest extent permllted by 14w, we da not accept or assume responslblllty to any(Jnp othEr than s￿RI P}￿H￿PAT]NATH NANOIR OF UK and Its dlrectors as a body for our work or for this report. It Is your duty to ensure that SHRI PASHUPATINATH MANDIR OF UK has ke.pt adequate accountlng records and to prepare statutory accaur.ts that glve a true and falr vlew of the assets, liabllltles, financlal posltlon and proflt or loss of SHRI PASHUPATtNATH MANDIR OF UK. You consider that SHRI PASHUPATINATH MANDIR OF UK is exernpt from the statutory a￿dIt requlremÈnt for the year. We have not been Instructed lo tarry out an audlt or è revl&w of the accounts of SHRI PASHUPATINATH MANDIR OF UK. For th15 re3son, WÈ have not verified the accuracy or cotnpleteDes5 of the accounting records or informauon 6nd explanatlons you have glven to us and we do not th2refore, express any oplnlon on the flnanclèl statements. AMCI ASSOCI 'rL's Accountants & nagellneiit Coiisultants 3110712026 AMCI ASSOCIATES LTD 133 Tame Road Witton Blrmlngham West Mldl8nds B6 7DG Pa9e 3 SHRI PASHUPATINATH MANDIR OF UK Income and Expenditure Account For The Year Ended 31 May 2026 2026 2025 Notes Admlnlstratlve p.xppTrses other operating Income 179,1551 67,990 174,881} 75,80Q OPERAYXNG (DEFICIT)/SURPLUS AND (DEFICIT)/SURPLUS FOR THE FINANCIAL YFAR 111,1591 919 The notes on Pag￿ 6 to 7 form part of these flnanelal statement5. Page 4 SHRI PASHUPATINATH MANDIR OF UK Balance Sheet As At 31 May 2026 2026 2025 Notes FIXED ASSETS Tangible Assets 60,635 51,843 6D,635 51,843 CURRENT ASSETS Debtors Cash at bank and in hand 5,350 17,725 14,950 26,482 23,075 41,432 Credltors. Amounts Falling Due Withln One Year {5.0481 13,4541 NET CURRENT ASSETS {LIABILlTIES) 18,027 37,978 TOTAL ASSETS LESS CURREKr LIABILITIES 78,662 89,821 NET ASSETS 78,662 89,821 Income and Expendlture ActOUAt 78,662 89,821 MEMBERS. FUNDS 7A,fifi? 89.R21 For the year endlno 31 May 2026 the company was entitled to exemptitrn from audlt under section 477 of the Cotnpanles Act 2006 relètlng to small companles. The members have not requlrÈd the campany to obtaln an audlt In accordance wlth sÈction 476 of the Companles Act 2006. The dlrectors acknowledge thelr responslblllt5es for complylng wlth the requlrements of the Act with respect to attountlng records alld the prepèration of accounts. Th￿e accounts have been prepored In accordance wlth the provlslons appllcable to companles subject to the small companl reglme. On behalf of the board Mr5 Munu Basnet Larnlchhane Dlrector 3110712D26 The notes on pages 6 to 7 form part of these finanaal statements. Page 5 SHRf PASHUPATINATH MANDIR OF UK Notes to the Flnancial Statements For The Year Ended 31 May 2026 l. General Information SHRI PASHUPATLNATH MANDIR OF UK Is è pri￿te cornpany, Ilmlted by guarantee, Incorporated in England & Wales, reglstwed number 09034603. The reglstered offiTr Is Park Street, Rowley Regls, West Mldlands, 865 OLS. 2. Accountlng Pollcles 2.1. Basls of Preparatlon of Flnanclal Statements The flnandal statements have been prepored under the hlstorlcal cost conventlon 3nd In accordante wlth FlnHnclal Reportlng St8ndard 102 section IA Small Entitles "The Flnandal RÈportlng Standard applicable In the UK and Republic of Ireland" and the Companles Act 2006. 2.2. TanglblÉ Fixed Assets and Depreclatlon TaftglblÈ flxed a55ets are measured at cost less attumulated depreclatlon and arry accumulated impalrment losses. Depreciatlon Is provlded at rates calcu13ted to write off the cost of the fixed assets, less thelr &stlm8ted resldual valuE, over thelr expected useful Ilves on tho ftsllowing ba5es'. Leasehold Flxture5 & Flttlngs Computer Equlpment 20% 2.3. Government Grant Govemment gtsnts are recognlsed In the Income a*)d expendliure accouTrt IF¥ an approprlète manner that matches them wlth the expendlture towards whlch they are Intended to Cohtrtbute. Gronts for immedlate flnanclal support or to cover tOSts olre3dy incurred are recognlsed Immedlately In the Income and expenditure account. Grants tOW3rds general activities of the entity over a speclflc pèrSod 8re recogntsed in the Income and expenditure account over that period. Grants towards flxed o55et5 recognlsed over the expected useful Ilves of the relafed assets and are treated as deferred Incame and released to the Income and expenditure account over the useful Ilfe of the asset concerned. All grdnt5 In the Income and expendltufft acts)unt ère recognlsed when all cor*dltlons for recelpt have been complled wlth. 3. Averdge Number of Employees Average number of employees, Includlng dlrÉctors, during the year was.. 5 12025.. 51 4. Tanglble Assets Land & Properly Leasehold Flxtures & Flttlngs Computer Equipment Total Cost As at t June 2025 Additions 55,334 11.000 13,274 1,088 69,696 11,000 As at 31 May 2026 66,334 13,274 I,D88 8D,696 Depreclatlo As at l June 2025 10,953 1,327 6,145 663 755 17,853 2,208 Provlded durlng the period 218 A5 at 31 N4y 2026 12,280 6,808 973 20,061 Net book Value As at 31 Nay 2016 54,054 6,466 lis 60,635 A5 at l June 2025 44,38L 7,129 333 51,843 Page 6 SHRI PASHUPATINATH NANDIR OF UK Notes to the Financial Statements {continued) For The Year Ended 31 May 2026 5. Debtors 2026 2025 Due withln one year other debtors 5,350 14,950 6. Company Ilmlted by guarantee The company Is Ilmlted by guarantee and has share capital. Every member of the company undertak25 to contrfbute tD the t5s8ts of the cornp3nyi in the eV￿r of a wlndlng Upi such an amount as may be requlred nr>t exc8edlng El. Page 7 SHRI PASHUPATXNATH MANDIR OF UK Detailed Income and Expendlture Account For The Year Ended 31 May 2026 2026 2025 Administrative Expenses Wages and salarles Employers pensions - defined contrlbutlons scheme Travel and subslstente expenses Rent 51,243 34,903 271 1,584 9,600 8,189 169 360 9,600 21,844 283 Llght and heat Water rdtes Repèlr5 and rnolntenance Insurance 2,151 1,605 50 1,400 Pthnung, postage and statlonery Telecommunlcatlons and data costs Accountancy fees Consultancy fees Bank tharges Depreclètlon of fiXtu￿S and flttlngs DÈpreciation of computer equlpmEnt Depreclatlon of leasehold lènd and property Sundry Èxpenses 60 758 1,550 583 1,550 2,000 663 663 218 218 1,107 35 1,327 44 {79,155) (74,881) other OperatlAg Jhcome other Income - contrlbutlng to other opetztlng ￿n￿me 67,996 75,800 67.996 75,800 OPERATING (DEFICIT)/SURPLUS AND (DEFICIT)ISURPLUS FOR THE FINANCIAL YEAR 111,159) 919 Page 8 SHRI PASHUPATINATH MANDIR OF UK Charlty No: 1173548 The Tru5tee5 present thelr annual report and financlal Statements of the charity lor the year ended 31 May 2026. The financlal statemenLs have been piepared ID accordance wllh the accountlD6 pollcies set O￿t In note i IO thÈ flnancial statement and complywiifv the charity'5 tiust deed, the Charltles Act 2011 and'Acceuntlrng abd Reportln8 by ch3rlties'. Statement of Recommended Practke applicable to charltles preparing thelr occounts In èccordttnce wlth the Flnancial Reportin85tandard applicable in the UK and Republlt ol Irplènd IFR51021" (effective ljanuary 20191. OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT The primaryoblectfve of Shrl Pashupatii4th Mandlr UK. as set out In ItsArtlcle5 Df Assoclatlon. Es tts advancethe Hlndu rellglor* èndto Impartreliglous educition In accordatttewith the tenets and doctrlnes of Hlndu15m forthe public benefit. To fvlfllthese oblectlve5.the chartiy undertakes a rdngÈ ol rellgiou5, educatlonal. ènd commvnity actniltles, Includlng.. Holdin8 re6ular prayersand w015hlp Ser￿CeS,- Organlslng Inter-faSth workshops, lectures, and splrltual dlscour5P5.' Cel2biatin8 major Hlndu religious fest￿11$ that are open to the publlc,. ProduclnE and dlstributlll8 literature to promote understandln8 of Hindu15m,' DeliverihB rellElous educat1on and tè2thing5 for people of all aees.. Or2an151nÈ IntÈrklth 4Ctivit*s to piomote undorstarJdln8 2nd communltycoheslon.. Conductlng communlty workshops, recreBtioTral actlvltlesj provldln8frÈÈ tomrrtunlty free meals to motlvatÈ towards physSially active and 50clally connected I[festy￿ forthelrgood health. mental wellbelTr8, and soclal InCI￿s1on,. Provldlng VOEa tIB55È5 and prornotlngyog3 as a means of Improvln8 physical health and Mentalwell￿ln& The charity15 comrnltted to enablln8 as m3Try members of the publlc a5 P05slble to worshlp atthe Temple and pract15e their faiih larough regular prayers. rEllglOU5 Obse￿anCeS, testlv31 celebntlons. Rellglous dlstourses, educatlDTrBI progtammES{yoga classE5, and Interfalth wtrrkshDP5 are held throughout the year to suppGrt the splrltuaL educatlDnal, and wellbelng needs of the commvnliy whlle promDting the publlc benetit. ACHIEVEMENT AND PERFORMANCE Followln8the dlsruptloncaused bytheCOVltk19pandemlc,the Templeha5contlnued Its retovery4Dd has nowreturnèd to normal Dpeiatlans. Attendance has steadlky Increè5ed ihroughout the y&ar. ￿th grov￿￿8 number5 of devolees partlclpÈtlnE in worshipi TeliBiOUS obser￿￿teS, 2nd communlty actlvltles, In1SnÈ ￿th the Trust's charitable oblert￿es. theTemplE ha5 resumed it5 full proBrammE of charltableand communlty InTrtlatlve5. Inilvdln8 the provlslon ofErocerks and freshly prepared vegetarlan mealstovulnpriblelnd￿Iduals and familles wiihln the loc31 cornmunlty. The Temple contifiues to serve as an Importallt centre forworsh5p* educatlon. fellow5hlpi and communlty engag@￿ent. It provldes 3 safe, wÈlcumlnsp and inclusive eTrvlronment that Is particularly valued by elderly mÈmbeis of the communltyi helpln£ to red￿ce SD¢141 isolatlon and womote splrltual Ènd emotlonèl wellbelng. The recruitment of youngp.r volunteeis durlne the yÈar has strengthened the Charity's operational c3paclty by enhaftEln8 adrnln1strat￿e 5WPPOrt. Improvin8the delivery of 4ctlvllles, and tontyibutinÈ to the lon8-term sustalnabllltyofthe organi5&tlon. The Charlty has tontlnued to pxpBnd Its dlEltal en8è8ement by delivering many OF Its religious, educatbnal, and communlty progr&mmes through onllne plalforms. IncludlfigYouTube and ZooM.TheseplatForm5 enabledevotees from cross the United Klngdom and overseas to partlclpate In the Tern￿e'S attiviiles rÈgardle55 of locatlon. Slnce the pandEtnlc, the Charity has &lsostrengthened Its pèrtnÈrshlps wlth other tharliableor8an15at(Dnsand communllYEroups, Includln8the PranYoB Nepall Group IUKI and Kallgandakl fjyaTrBIBvan prat￿than IEuropEI. Th￿p. collaboratlons have supportÈd the dolwery of both onllne and In-person yoga classes. motlvatlomal lall¥ and 5plrltwal pm8rammÈs. exteTrdlngthE Ch3rity's reach and Increaslng publ1¢ PaTllclpatlon. ThrDughautthe year, theTemple contlnued to prOvId￿ a comprehenslveprogrdmFne of regular rellEiOL¢sandeducatlon&l artlvlties. inrludlng SHtsang51 Bhalans, Hinduism classes, th? recltatlon of the Hanutnan Challsa lincludin8 the 108 SHRI PASHUPATINATH MANDIR OF UK Charlty No: 1173S4B Hanuman Cha115a recStatlons1, and the Akha￿d International YamuTrashtak Pa3th. These activities aitractÈd emth￿SiaSt partlclpatlall from dpvotees both wlthln the United KIDgdDm and Internationallyi promotlTrgthe adv4n¢ptllEllt of religion ènd sirengthenlng communlty coheslon. The Temple's ornllne plallorms 8150 contlnued to h05t the w*kly Saturday Hanuman (tr31150 rpcitstlon, which re¢eives 8enerous trngolngsupport throu8h voluntarydonotlons from partlcipaTrts. In adthtloo,the fOrtn￿htlY Ekadashi Satsangs tnd weekly Hlndu15m classes remalned well attended, prDvldinE ePPOrtunities for TeligioJ5 educ?tlon, splritual dÈvelopment, at)d cOmm￿nIty P3rt1clpatlon In1urtheran￿ of the Trusl'5 charllable purposes. In prevlou5 yeaf5,theTemple Celebrated the follDwlns major rÈllglous feAivals and eveJts duvlngthe year.. May-AuBLE5t.. Buddha Purnltna, Rak5habandhan, Janma5tatnl. HarEetalikaTeel July.. Rushl Panchml, Ghanesh Chaturlhl, Radha5tami, Daan Ekada5hi, Shorfah Shra