REGISTERED COMPANY NUMBER: 10881416 (England and Walm) REGISTERED CHARITY NUMBER: 1178543 REPORT (* THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 FOR KNP TRUST LthIITED WaterfrKd5 Ewope Linited Va Jcffj AVOF Waterfords 204 Fd End Road lesex HA5 1RD
KNP TRUST LIMrrED CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 Pag• Report oftho Truste•s 1 to 2 Ind•pènd•nt Examin•e8 R•p¢ Stat•m•nt of Flnanclll PAl¥ltl•s Balanco Sh•et Not•$ to th• Fin•n¢l41 Sl•tym•¥tt• 6 to 9 D•tallod Stat•m•nt of Flnanclal ti¥ll1*S 10
KNP TRUST UMrrED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY Z024 The pr•sgnl thoir f¥WYt with Statwnts of lh¥ th?rrty fty th¥ pgriod ¥ndgd 31 Mgy 2024. Th9 truste have adoptad Ihe pmmslons of Accounlmg and ReF#Thg by Charflles.. Statement c¢ R8commended Practice applicable io charthes preparing their accounts in aCcdanC4 1lh th8 Finwcxal Rewting Standard applicable in the UK and Rewblic of Ireland {FRS 1021 (effective 1 20151. OBJECnVES AND ACTMTIE8 ObJ•cliv•s and alms - The rnsioration, renovalicfft, th"Iding (ff builthj oftsmFles in Laa aithw dir•clty or indrecl1. - Funding. wther diredy or irnirecty. of any gar¥SaIn assated ith dinabltY (Y disaoanlaged per4Jltr of Sri Lank• - The restorallon, rnbuilding and renovalion of the Royal Temple of Jaffna. The Kailsa Natha Piliayar Kovil (IKNP - also knry4vn as Kailasa Natha KOMI aNI Kadas8 F4layar Kovdl of Nallur Jaffna induding any WTchas8s or adrthIicaI land for the Temple. In partirthr . Th$ bLNldin9 of th¢ Ammon KOpwn10ntr• 9at¢ hty•8¢ to tho Ammw Dwty) . The construction of th• charfot forthe Sinn and It (rflts (fher Multil . The bLlding ofthe Kopuram aTrJ Ix other Kowraffls ofthe temWe - Genwal renovation - The restoration ofthe most ancient ThIuethees Temple d Mannar. In paibculw. - The building oflhe Vimanam f(Y th? Nmmon Templg - Th• building of th8 T8mFl6 for th• Lord. Sri Reanth slabJ• (h)nated by & Mrs Raja Rayan inclu¢ng purcha88 of any land to farJlitate the prcpct . To supr thè Madavam prtiittt for dMldr•n Tith aLrtiibe sp•ctrum 1s0rd.. - To Any other simlar benevclent prolect deemed N1tyby tho Board of Trustees from to STRUCTURE, GOVERNANCE AND MANAGEIIEIIT Goveming doeum•nt The charity is contr(Al•d by its govoming dttum)L a dèod ol trus( and otitUteS a lknitad company, limiled by guarante8. as d•fin8d by th• Ccnpanies Aet 2006. REFERENCE AND ADMINISTRATIVE DETAILS R•glst•r•d Company mHnb•r 10681416 (Ertyland and Wal•sl R•9i8t•r•d Charity numb•r 1178543 R•g18t•r•d offle• Advaita 4 S•v•n Acf•S Northwood Middbesex HA6 &JZ Tru•t••s Mrs Ahila Raja Rayan Lady Gayatri Arulkumaran His Honour Judge Pillay Mr Vinay Lakha l trustèès are dirth of th cttarilatAe company.
INDEPENDENT EXAmINEs REpoKf TO THE TRUSTEES OF KNP TRLIST LIMffeD Ind•p•nd•nt •x•mln•e r•p(Kt to th• of Knp Tru•1 Umltod fth• Cthnponrfl I r8port lo the charity trusleos my 9x9minol ofth8 aCcnts of Ihe Company forthe yew and•d 31 May 2024. RpOn1b1lltl•S and ba•ls ol r•port As th• chAriVs trustees of the cOmpY (and also its tir$ for purpws d company lawl you are responsiblg tor the preparation ol Ihe ac¢ounts in ecc¢ydwK¢ 7hilh th¥ ofthe cmpanieS 21)J6 Ohe 2006 Acl'l. Hwng 58lisfied mysdf Ih81 Ihe accounls ol c(ryy are Thjt Th]uired to btr ditI undor Part 16 of 2006 Act and arg eligiblé lor ind8p6ndant •X8min8tion. I reprxt res d my exarnlnati of YOVT chartW$ oc¢ovnts as catyied out und8r S8elion 145 of lh& Charitios Act 2011 (kn 2011 Kfi. In ¢wry¥ig Out my ox¥nknalion I hava followed the Oiradvjns given by Ihe Charity Ccrnissicffl undw Sediffi 145(51 Ibl cf tha 2011 A(a. Ind•p•ndÈnt •x•mlno¢s stat•m•nt I have completed my 8xamin8tbJn. l that M mattws ojrne to my attenti in connedKffi wlh the oxaminaliorl giving me causg to bdwo: accounting rec( ¥Te not kepl in Trspoct of the Cc¥rpany as require(I by Sectsm 386 of the 2006 Act,. or the a(uunls do not accord ¥•ilh those Tecgxds: QT the accounts do not compty ilh the 8cuunt•¥J of Secbon of Ihe 2006 Act other requirèment Ihal thè accnts gi a true and fair NiW is not a matter con$it1grod 8s part of an Sndependent examination- or the o¢counts have not been preprnl in aCCc¥ ¥Ath thè mèthc>ds aThJ principles of the Slatement of Rec0Mrnend Pract*x lor aUting 8TrJ reF¥g by ¢harIti" lapF4icatla to chwities prepaiing their accounis in accordanc• wilh the Financial Reportsry 8wJlicable in the UK and Repvblic of Irdand IFRS 10211. I concèms and have comè Across no other malters in connectw)n with ts oxamlnatb)n to whith att8ntson should be drawn in this report in (der lo enable a pToper uTrJerslanding of th• accounts to b8 r8ached. MT Sanjay Anand FCCA Watorf¢rd$ Europg Llmi"ted Ua Avol wa1erfdS 204 Field End Road Eastcole Middlesex HA5 1RO 20 October 2024 P•Je 3
KNP TRUST LIMITED STATEMENT OF FINANCIAL ACTivmES FOR THE YEAR ENDED 31 MAY 2024 31.5.24 Unr•strict fund 31.5.23 Total fvnds INCOME AND ENDOWME14TS FROIA Donations and18gaci8s $0.006 Inveslrnenl incolne 76 Total 2.575 50.006 EXPENDITURE ON Charltabl• aetl¥ltl•s Institutilal Grant 24.%10 35,675 711 1,107 Total 25311 36,782 NET INCOMWIEXPENDITURE) (22.6361 13,224 RECONCILIATION OF FUNDS Total funds brought forvrard 27,800 14.656 TOTAL FUNDS CARRIED FORWARD 27,880
Jij Y•1 •vtsJ31 ..O.Al24.....-~
KNP TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 ACCOUNTING P(KICS Basis of pr•parlng th• flnanclal statsm•nts Tho financlal statements of the charilatle ojmpany, 15 8 wblitt bÉn•ffit ènlsty und•r FRS 102. hav8 b09n prepared in accordartce with the ChareS SORP IFRS 702).AUnting and Rewrtiwg by Chariti8s: Slatamenl of Rocommended Praclice ap&cable to carities their a¢¢ounts in accordan with the Financia Reporting Standard apFdicable in the UK and Rgkwtlic of Ireland IFRS 102) leffective 1 January 20191,, Finanr481 Rèwting Slandard 102 Tr Finanoal R8pofting Standard applicatle in the UK Republic Lrf If•lÈnd' and tha carar4•S A¢t 2Cth. Tho fmancial statements have been prepar {&r the historfcal eost ¢onvgnb"¢)n. Incomo All incorng is Teo)gni8td in thè Statr•nl thl Fin181 Acl1¥its le4 tha charity h85 •nliUement to the fvnds, il is proboblo that th in¢ryne re¢d Ihe anThnt can measured relialAy. Exp•nditure Liabilities ar8 recognised as eNpendrture a5 SOOft as there rj a loyal or CA)nslnJCti ObligatiL commiiting iho charity to that expenditUTe. it is prob8tAo a transfèr ol •eonrAniC btrnèfts be required in settlement and the amount of the thigati¢)n be meowr reh"8t4y. Elpanditure is ao))unted for on an ac¢vu81s ba$1$ and has en da55ifi8d under Iwding$ that ag9regats al cost related to Ihe categrxy. WhèrÈ eosts cannot b diroctty attribLtted to parllcular headir¥Js thoy alltyatod 10 a lJ8sts lymistl v•ith thg use of resources. Grants offemd 8utq.od to ¢on¢tion# thlth noi been mot at tha yew oTrJ date are noted as a cornmilmgnt but not accnJ•d As èynditurfj. Taxation The charity is exenpt frcrfn C([all0n tax its tharitAe acbth. Fund aeeountln Unrsstrictèd funds b8 used ki ith tho chwitsbl8 rtyd1V ai Ihe 1SscTg1I ofthg trusts9$. R8Strictod funds can ClY be used for pwknJlarweStri lh& obje(as of the charity. Restricthjns arise when spo¢ified by the done or Ythèn fimds ?• ras•d lIare$ICtert purposes. Further explonality) of n8th wryjose ofea fund 15 trded in lh• not•s to thè ftnanclal stat•m•nts. INVESTMENT INCOME 31.5.24 31.5.23 Oiher Incc#Me 76 TRUSTEES. REMUNERATION AND BENEFThS There w8re no tnJst¢os' remun¢r8l1c or bsn¥fits fty th ended 31 May 2024 Th)r for the year ermled 31 May 2023. Trust•M' •xp•n• There were no tnJslees' eYpSe$ pwd )08rd•d 31 W 2024 fr th8 yw eTrJed 31 May 2023. cmtinued...
KNP TRUST LIMITED NOTES TO THE FINANCIAL STATEIAENTS . conllnued FOR THE YEAR ENDED 31 MAY 2024 COMPARATIVES FOR THE STATEMENT OF HNANCIAL ACTIVITIES Unrestricted hjnd INCOME AND ENDOWMENTS FROM Donations and legaoes 50.006 EXPENCHTURE ON Charllabl• aelfvitl•s Institukn"on81 Grant 35.675 Other 1.107 Total 38,782 NET INCOME 13.224 RECONCILIATION OF FUNDS Tot81 fund$ brought forwRrd 14,656 TQTAL FUNDS CARRED FORWARD 27.880 OEBTORS.. AMOUNTS FlIG DUE VIITHIN OME YE1 31.5.24 31.5.23 rax soo 10.001 CREDITORS: AMOUNTS FALL114G DUE IIITHIN ONE YEAR 31.5.24 31.5.23 AcL7uals aThJ dèf•rrnd incom• 600 600 MOVEMENT IN FUNDS Nel movement lund5 At 31.5.24 At 1.6.23 Unr•striet8d fund Ggnefal fund 27.880 (22.036) 5,244 TOTAL FUNDS 22.6361 5.244 N•1 wth)vem8nt in fvrtds. In¢hJd•d in I abo arn as Incoming resources Re50ur¢es eynded m0MnI in funds Unre¥tr5ctod funds General fund 2,575 (25,1111 122,636) TOTAL FUNDS 2,5T5 (25311) {22,6381 P4e7 ntinued...
KNP TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS - conthiued FOR THE YEAR ENDED 31 MAY 2024 MOVEMENT IN FUNDS - Mntlnu•d Cornparallvm f¢x mov•m•nt lth lund• Net movement in fd8 Al 31.5.23 At 1.6.22 Unr••trlct•d fi•nd• G•noral fund 14,656 13.224 27.8BO TOTAL FUNDS 14.656 13.224 27.880 Resources Nknemenl fvnd8 Unrn¥triried fvnds Generaj fund (36.782) 13.224 TOTAL FUNDS 50,006 36,7821 13.224 A curront year 12 rnth8 and y¢ai 12 ¢<rtired is as folltsws: M0ment in fvnds At 31.524 At 1.6.22 Unrostrlct•d funds General lund 14.656 19.4121 5244 TOTAL FUND8 14.656 19.412} S.244 A currenl 12 MthS my yèar 12 montrts c(xY*w)8d movament in fls, induded in the above are as follows.. In¢rATri1g resources R•souregS ew9n¢Jgd Movement in funds Unr••tri¢t•d funds General fund 52.581 {61.9931 (9,4121 TOTAL FUNDS 52.581 {61,9931 (9.4121 ontwluod...
KNP TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS- continu¢d FOR THE YEAR ENDED 31 MAY 2024 RELATED PARTY DISCLOSURES Thtrre were no olatsd pty trans•ctbM fr yaw 31 May 2024.
KNP TRUST LIMrrED DETAILED STATEME14T OF FIt4ANCIAL ACTivrrEs FOR THE YEAR ENDED 31 MAY 2024 31.5.24 31.5.23 INCOME AND ENDOWMEKrs DOnaOn5 and 10gacI•4 Oonation5 Gfft aid and otherdonation8 (11 1500 50,006 50.006 Invotm#nt ineom* Olher ino)me 76 Toial InmIng resowc 2.5 50.006 EXPENDITURE Ch•ritabl• activi Grants to M)stitutH)ns 24500 35.675 Support ¢ts Flnance Bank charyes 257 G•v•manc• costs Accountancy and18gal fees 600 850 Totsl resources expended 25.211 36.782 N•t (•Xpond1iur•Mc¢no 122.836) 13,224 Pap 10