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 

3. 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 

4. 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 

Page 3 



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 aL*n￿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...

Pagè 8
continued...

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