2022-05-31-accounts

REGISTERED COMPANY NUMBER.. 10881416 (England and Wales) REGISTERED CHARITY NUMBER.. 1178543 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2022 FOR KNP TRUST LIMITED Walerfords Europe Limited tla Jon Avol Wat8rfords 204 Field End Road Pinner Middlesex HA5 1 RD

KNP TRUST LIMITED CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2022 Page Report of the Trustses 1 10 2 Independent Examln&r'$ RgPQrt Statèmènt of Fin•n¢i•l Activities Balancè Sheèt Notes to the Financial Statèmènts D•taSlèd Statèmènt of Financial Activities 10

KNP TRUST LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2022 The trustees p￿sant their report with the financial statamènts of the ¢*arity for the period ended 31 May 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practi applicable to chaiilies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffectivÈ 1 January 20151. 08JECTIVES AND ACTIVITIES Objectives and aims Tho resloi8tion. renovation. rebuilding or building of temples in Sri Lanka either directly or indirectly., Funding, either directly or Indirectly, of any organisation associated with dis8bilily or disadvantaged people of Sri Lanka., The restoration, rèbuilding and renovation of the Royal Temple ol Jaffna. The K8ilsa Nath8 Pillayar Kovil IKNP also known as Kailas8 N3tha Kovil and KaiLqsa Pillayar Kovill ol Nallur Jaffna including any pur¢h8ses or additional land for the Temple. In particular.. - The building of the Amrnan Kopurarn lentrance gate house to the Amman Oeityl The construction of the chariot lor the Sivan Ther and the building of its garage (Ther Muttil The building of the main Kopuram and or other Kopurarn5 of the temple General renovation work - The resloralion of the rn¢)8t ancient Thirukelheeswaram Ternple of Mannar. In particular,. - The building ofthe Vimanam for the Amman Temple The building of the Tèmple for the Lord, Sri Renganalhan statije donated by Dr & Mrs Raja Rayan induding the purchase of any land to faalitate the project - To support the Madavam project for children with autistic spectrum disorders", - To Any other similar benevolent project deemed worthy by the Board of Trustees from time to time STRUCTURE, GOVERNANCE AND MANAGEMENT Gov•rning document The charity is controlled by rts governing document, a deed of Irusl, and conslilut¢$ a limitèd company, limited by guarantee, as defined by the Companies Act 20C6. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 10881416 (England and Wales) Registe￿￿ Gharfjty number 1178543 Registered office Advaita 4 Seven Acre8 Northwix)d Middlesex HA6 3JZ Truste?¥ Mrs Ahila Raja Rayan Lady Gayatri Arulkumaran His Honour Judge Pillay Mr Vinay Lakhani All trustees 8rg directors of the charitable eompany. Indtrpendent Examiner Mr Sanjay Anand FCCA W8terfords Europe Limited Va Jon Avol-waterfords 204 Field End Road Eastcote. Pinner Middle5ex HA5 1RD Page 1

KNP TRUST LIMITED REPORTOF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2022 REVIEW OF CHARITABLE AcnwTIES The KNP Trust Limite¢l has made good progress during the year unéer review by oising gift aid and other donations amounting lo £90.931 (including income tax r8claimed on grft al¢J don8tk)nsl for thè advancèmgnl of ils activities. In 2022, thè Tw3t ha5 ¢xJntinued hwth its main objective ol th8 resloralion antj ranov8tK)n of the Temtye. The fin8ndal positim of KNP Trust reflèets a posiQve balanee. having used scxne of the funds rdised for ils ¢hari18ble objects. 3114l.ii.............. Approved by ordor of the boaré of tnjstees on ........... and signed on its b8half by= Mrs Ahila Fiaja Ray8n - Trustee Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF KNP TRUST LIMITED

Independent examiner's report to the trustees of Knp Trust Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 May 2022.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

2. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mr Sanjay Anand FCCA Waterfords Europe Limited Ua Jon Avol Waterfords

204 Field End Road Eastcote, Pinner Middlesex HA5 1 RD

Date: .14/08/2022

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KNP TRUST LIMITED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2022 31.5.22 Unrèstri¢tgd fund 31.5.21 Total funds Notes INCOME ANO ENDOWMENTS FROM Donations and legacies 90.931 67,080 Investment income 17 Total 90,948 67.081 EXPENDITURE ON Raising funds 2,750 3,500 Charitable •¢tiviti¢$ Other resourcès expended 107.830 42.400 Other 1,102 1,799 Total 111.682 47,699 NET INCOMEIIEXPENDITUREI 120.7341 19,382 RECONCILIATION OF FUNDS Totsl fund¥ brought forward 35,390 16,008 TOTAL FUNDS CARRIED FORWARD 35,3 Th• notÈs form part of these financial staternents Page 4

KNP TRUST LIMITED BALANCE SHEET 31 MAY 2022 31.5.22 Unrn8tdctod lund 31.5.27 Total funds Notes CURRENT ASSETS DebtQTS Cash at bank 11.675 15,136 36,2 CREDITORS Amounts falling due wlhin one year 14801 18101 NeT CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES 14,656 Nyf ASSETS FUNDS Unr¢strid8d funds 14.856 35.39) TOTAL FUNDS The th8ritsble company is ontilled to èxemption from &dit undèr Se(on 477 of thè Comp￿￿ Act 2006 for the y ènéed 31 May 2022. The members h8ve not r8quir8d the company to obtsiTr an audit of its financial statements for the ytsr ended 31 May 2022 in accordance with SectK)n 476 olthe Cornwies Art 2¢J)6. Th8 Iruslees aLn￿ed9e their r&stx)nsibilities for lal ensurfng that the ch8ntable company keeps 8(tounting rets)rd5 th8t comply ¥￿th Se¢tion5 386 and 387 of Ihe Companies Act 2006 and preparing fin8ncial stslements which give a true and fair of the stato ol aff8ir¥ of the Charitable company as at the end of each financial year and of its $yrplus or defi￿t for each finantyal year in accordance with the requir8rnents of Sections 394 and 395 and which olherwse eomply wilh thg Tequirements of thè Compani88 Act 2006 relating to financial sl8tem8nts, so far as ￿p￿￿ble ￿ the ch8ritable ¢x)mp8ny. Th058 finanoal statements have been prepared in 8ccx*rdan¢e wrth the provtsion6 appllcabltr tts ckntable cornpanies subject to the srn811 companies f8gimg. Ibl The finanLig1 5t8tements wère approved by the 8ovd of TnJst•è# and authorfsed lor issu• on .J.i.1..7.1.1 I . and We￿ sKJned on tts behaLf by.. Mrs Ahila Raja R8yan- Trust88 The notes forrn part of Ihese fir￿n￿31 51atements Pa98 5

KNP TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2022 ACCOUNTING POLICIES Bas1$ of preparing the financial ststements The financial statements of the charitsble company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities.. Statemènt ol Recommended Practice applicable to charities preparing their aecounts In acwrdance with the Finanaal Reporting Standard applicable in the UK and Republic of Ire￿nd IFRS 1021 (effectivè 1 Janu8ry 20191.. Financial Reporting Stsndard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial slalements have been prepared under the historical cosl convention. Ineom• All income is recognisèd in the Slatemtrnt of Financial Activities once the charity has entitlernent to the funds. it is probable that the income will be re￿iVed and the arnounl can be measured reliably. Expenditure Liabilities are reeognised 83 expenditure as 300n a3 there is a legal or ¢onslru¢tive obligalitsn ¢tsmmrtting the charity to that expenditure, it is probable that a transfer of economic benefits wjll be required in settlement and the arnounl of the obligation can be measured reli8bly. Expenditure is accounted lor on an accruals basis and has been ¢las5ified under headings that aggregate all cost related to the category. ￿ere costs cannot be dire¢tly attributed to particular headings they have been allocated to activib'es on a basis consistent with the use ol resources. Gran15 offered subjtsct lo conditions which have not been met at the year end date are noted as a commrtmenl but not accrLJed as expenditure. Taxation The ¢h8rily is exempt from corporation tax on its charitable activities. Fund accountlng Unrestricted funds can be used in accordance with the Charitable objectives at the discretion of the Iru$lee$. Reslricled funds can only be used for particular restricted purposes within the objects of the charity. Resliictions arise whèn specified by the donor or when funds are iaised for particular restricted purpose5. Further explanation of the nature and purpose of each fund is included in the notss to the fin8noal ststem8nts. INVESTMENT INCOME 31.5.22 31.5.21 Other income 17 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefrts for the yeaf ended 31 May 2022 nor for the year ended 31 May2021. Trustees. ¥xpon$•s There weig no trustees, éxpensas paid for the yèar ended 31 May 2022 nor for the year ended 31 May 2021. Page 6 continued...

KNP TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2022 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unre$lricted fund INCOME AND ENDOWMENTS FROM Donations 8nd18gacies 67.080 Investment income Total 67.Q81 EXPENDITURE ON Raising fun¢Js 3,500 Charitable activities Olhtrr re$ources expended 42,400 Other 1,799 Total 47.699 NET INCOME 19,382 RECONCILIATION OF FUNDS Totsl funds brought fotward 16,008 TOTAL FUNDS CARRIED FORWARD 35,390 DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 31.5.22 31.5.21 Other debtors 11,675 CREDITORS.. AMOUNTS FALUNG DUE WITHIN ONE YEAR 31.3.22 31.S.21 Accruals and deferred income 480 810 MOVEMENT IN FUNDS Nel movement in funds Al 31.5.22 At 1.6.21 Unre$tri¢ted funds Gene[81 fund 35,390 120.7341 14,656 TOTAL FUNDS 35,390 20.7341 14.656 Page 7 continued...

KNP TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MAY 2022 MOVEMENT IN FUNDS - eontlnued Nel mt>vemenl in funds, included in the above are as follow8.' Incomir@ tesources Resources expended Movement in funds Unrèstrleted funds General fund 90,948 1111,6821 120,7341 TOTAL FUNDS 90,948 111,6821 20,7341 Comparatives for Movement in funds Net movement in funds At 31.5.21 At 1.6.20 Unrestrictad funds Gentrial fund 16,008 19,382 35,3￿) TOTAL FUNDS 16,008 19,382 35,39) Comparat￿e net movement in funds, included in the above are as follows., Incoming resourcès Resources expended Movement in fvnds Unrestricted funds General fund 67,081 {47,6991 19,382 TOTAL FUNDS 67.081 47,699 19.382 A current year 12 months arld prior year 12 months combined position is 85 follows.. Net rnovemenl in funds At 31.5.22 At 1.6.20 Unre3tri¢t•d funds Gener81 fund 16.008 {1,3521 14,856 TOTAL FUNDS 18,008 1,3521 14.856 A current year 72 months 8nd prior year 12 months combined net movement in funds, included in the above are 8$ follows.. Incoming reSoUr￿S Resources expended Movement in funds Unrestrfcted funds General fund 158,029 1159.3811 11.3521 TOTAL FUNDS 158.029 1159.3811 (1.3521 Page 8 Continued...

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KNP TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2022 RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 May 2022. Page 9

KNP TRUST LIMITED DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2022 315.22 31.5.21 INCOME AND ENDOWMENTS Donations and leg•¢ies Gift aid and other donations 90.931 67,080 90,931 67,080 Inve¥trnent income Other income 17 Total Incomlng 90,948 67,081 EXPENDITURE Ralslng donatbons and 18ga¢igS Book printh'ng ¢0sts 2,750 3,5QK) Charitablè activitiès Grants to institutions 107,350 42,4(M) Support costs Finance Bank charges 312 Governance costs Accountancy and legal fee8 1.270 1.800 Total resources expended 111682 47.699 N•t1oxpèndltur•llincomo 20 7341 19.382 This page does not fom) part of the statutory fin8ncial stslernents Page 10