2021-11-30-accounts - Shree Swaminarayan Mandir Oldham

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Report ofthe Trnstees	1	to	3
Report ofthe Independent Auditors	4	to	6
Statement ofFinancial Activities
Balance Sheet
Cash Flow Statement
Notes tothe Cash Flow Statement		10
Notes tothe Financial Statements	11	to	17
Detailed Statement ofFinancial Activlges		18

						2021	2020
				Donations
				to other
			General	temples-	New	Total	Total
			fund	rsstricled	Mandir	funds	funds
		Notes	f.			f	as restated 6
INCOSIE AND ENDOWMENTS
FROM
Donations snd legacies		2	103,257	9,173	974,142	1,086,572	1,331,340
Invsstmsnt income		3	25,714			25,714	24,760
Total			128,971	9,173	974,142	1,112,266	1,356,100
EXPENDITURE ON
Raising funds
Charitable activities		4
Community support			32,363			32,363	19,802
Governance costs			4,500			4,500	4,500
Donagons				8,600	1,092,658	1,101,258	1,581,392
Depreciation							28,121
Other							27,481
Total			36,863	8,600	1,092,658	1,138,121	1,661,296
NET INCOMEI(EXPENDITURE)			92,108	573	(118,516)	(25,836)	(305,196)
Transfers between	funds	16	(117,943)	(573)	118,516
Net movement in funds			(25,835)			(25~835)	(3($196)
RECONCIUATION	OF FUNDS
Total funds brought forward
As previously reported			(11?,015)			(117,015)	682,681
Prior year adjustment		9	494,500			494,500
			37?rl85			377,486	682,661
TOTAL FUNDS CARRIED
FORWARD						351,650	37?,485

Balance Sheet 30November 2021
					2021	2020
			Donations
			to other
		General	temples-	New	Total	Total
		fund	restricted	Mandir	funds	funds
	Notes	5	5			as restated f
FIXEDASSETS
investments						2,397
CURRENT ASSETS
Debtors	12	17,046		1,506,000	1,523,045	502,458
Cash at bank and in hand		343,604			343,604	371,532
		360,650		1,506,000	1,866,650	874,088
CREDITORS
Amounts falling due within one
year	13	(9,000)		(103,500)	(112,500)	(4,500)
NETCURRENTASSETS		351,650		1,402,500	1,754,160	869,588
TOTAL ASSETS LESS
CURRENT LIABILITIES				1,402,500	1,754,150	871,985
CREDITORS
Amounts falling due alter more
than one year	14			(1,402,500)	(1,402,600)	(494,500)
NETASSETS		351,650			351,650	377,485
FUNDS	16
Unrestricted funds					351,650	377,485
TOTALFUNDS					351,650	377,485

				2021	2020
					as restated
			Notes
Cash flows from opemting	activities
Cash generated from operations				(1,041,925)	(778,423)
Net cash used in operating	activities			(1,041,926)	(778,423)
Cash flows from Investing	activities
Sale oftangible fixed assets					4,394
Sale offixed asset investments				2,397	162,117
Interest received					821
Net cash provided by investing activities				2,397	167,332
Cash flows from Snancing	activities
New loans in year				1,125,000	494,500
Loan repayments in year				(113,500)
Net cash provided by financing activities				1,011,500	494,500
Change in cash and cash	equivalents	In
the reporgng period Cash and cash equivalents	atthe			(25,028)	(116,591)
beginning ofthe mporting	period			371,832	488,223
Cash and cash equivalents	at the end	of
the mporting pedod				343,904	371,632

RECONCILIATION OF NE	T EXPE	NDITURE TO NET	CASH FLOW FROM OPER	ATING ACTIVIT	IES
				2021	2020
				6	as restated f
Net expenditure for the reporting Financial Activities)		period (as per the	Statement of	(25,835)	(305,196)
Adjustments for.
Depreciation charges					28,121
Interest received					(821)
Increase in debtors				(1,020,590)	(502,456)
Increase in creditors				4,500	1,929
Net cash used In operagons				(1,041,925)	(778,423)
ANALYSIS OFCHANGES	IN NET	DEBT
			At 1.12.20	Cash flow	At 30.11.21
				F	6
Nst cash
Cash at bank and in hand			371,632	(28,028)	343,604
			371,632	(28,028)	343,604
Debt
Debts falling due within 1 year				(103,500)	(103,500)
Debts falling due aher 1year			(494,500)	(908',000)	(1,402,500)
			(494,500)	(1,011,500)	(1,506,000)
Total			(122,868)	(1,039,528)	(1,162,396)

SUPPORT COSTS
							Governance
					Management f	Otherf	coals f	Totals f
Community support					17,317	10,941		28,256
Governance costs							4,500	4,500
					17,317	10,941	4,500	32,758
NET INCOME/(EXPENDITURE)
Nst income/(expenditure)	is slated alter		charging/(crediting):
							2021	2020
								as restated
							5	6
Auditors' remuneration							4,500	4,500
Depreciation - owned assets								28,121
TRUSTEES' REMUNERATION		AND BENEFITS
There were no trustees' remunerafion ended 30November 2020.			or other		benefits for the	year ended 30	November 2021 nor for the yea
Trustees' expenses
There were no trustees'	expenses		paid	for	the year ended	30 November	2021 nor for the year ended
30November 2020.
COMPARATIVES FOR THE STATEMENT				OF FINANCIAL ACTIVITIES
						Donations
						to other
						temples-	Nsw	Total
						restricted	Mandir	funds
								as restated
INCOME AND ENDOWMENTS		FROM
Donations and legacies					616,798	3,195	711,347	1,331,340
investment income					24,760			24,760
Total					641,558	3,195	711,347	1,356,100
EXPENDITURE ON
Raising funds
Charitable acttvi6es
Community support					19,802			19,802
Governance costs					4,500			4,500
Donations						3,195	1,578,197	1,581.392
Depreciafion					28,121			28,121
Other					27,481			27,481
Total					79,904	3,195	1,578,197	1,661,296
NET INCOME/(EXPENDITURE)					561,654		(866,850)	(305,196)
Transfers between funds					(866,850)		866,850
Net movement in funds					(305,196)			(305,196)

COMPARAT	IVES	FOR THE STATEMENT OF	FINANCIAL ACTIV	ITIES - continued
				Donations
				to other
			General	temples-	New	Total
			fund	restricted	Mandir	funds
						es Insisted
					8
RECONCILIATION		OF FUNDS
Totalfunds	broughtforward		882,681			682,681
TOTAL FUNDS CARRIED FORWARD			377,485			377,485

TANGIBLE FIXEDASSETS
	Fixtures
	and
	fittings
	5
COST
At 1 December 2020 and 30 November 2021	291,617
DEPRECIATION
At 1 December 2020 snd 30November 2021	291,617
NET BOOK VALUE
At 30November 2021
At 30November 2020

DEBTO	RS:AMOUNTS FALLING DUE WITHIN ONE YEAR
		2021	2020
		f	as restated E
Trade debtors		17,046	7,958
Amounts	owed by group undertakings	1,506,000	494,500
		1,523,046	502,455

forth	e Year Ended 30November 2021	e Year Ended 30November 2021
13.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
			2021	2020
			f	as restated f
	Other loans (see note 15)		103,500
	Accrued	expenses	9,000	4,500
			112,500	4,500
14.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
			2021	2020
				as restated
				f
	Other loans (see note 15)		1,402,500	494,500
15.	LOANS
	An analysis ofthe maturity ofloans is given belovr.
			2021	2020
				as restated
			f	f
	Amounts	falling due within ons year on demand:
	Otherloans		103,600
	Amounts	falling due between two and five years:
	Other loans - 2-5years		1,402,500	494,500

MOVEMENT	IN FUNDS
			Prior	Net	Transfers
		At	year	movement	between	At
		1.12.20 f	adjuslmsnt	in funds	fundsf	30.11.21 f
Unrestricted	funds
General fund		(117,015)	494,500	82,108	(117,943)	351,650
Restricted funds
Donations to	other
temples- restricted				573	(573)
New Mandir				(116,516)	118,516
				(117,943)	117,943
TOTAL FUNDS		(117,016)	494,500	(25,835)		351,6S0

Net movement	in funds, ind	ude	d in th	e above	are as follows:
						Incoming	Resources	Movement
						resources	expended	in funds
						5	6
Unmstrtcted	funds
General fund						128,971	(36,863)	92,198
Restricted funds
Donations to	other temples-	resiricted				9,173	(8,600)	573
New Mandir						974,142	(1,892,658)	(118,516)
						983,315	(1,191,258)	(117,943)
TOTAL FUNDS						1,112,286	(1,138,121)	(25,835)
Comparatives	for movement		in funds
						Net	Transfers
					At	movement	between	At
					1.12.19	in funds	funds	30.11.20
					E	f.		6
Unrestricted	funds
General fund					682,681	561,654	(866,850)	377,485
Restricted funds
New Mandir						(866,850)	866,850
TOTAL FUNDS					682,681	(305,196)		377,485
Comparative	net movement	in	funds,	included	in the above are as follows:
						Incoming	Resources	Movement
						resources	expended f.	in funds f
Unrestricted	funds
General fund						641,558	(79,904)	561,654
Restricted funds
Donations to	other temples-	restricted				3,195	(3,195)
New Mandir						711,347	(1,578,197)	(866,850)
						714,542	(1,581,392)	(866,850)
TOTALFUNDS						1,356,100	(1,661,296)	(305,196)

A cunent yea	r 12months a	nd prior y	ear 12months	combined p	osition isas follo	ws:
				Prior	Net	Transfers
			At	year	movement	between	At
			1.12.19	adjustment	in funds	funds	30.11.21
			5		8	E	8
Unrestricted	funds
General fund		682,681		494,500	653,762	(984,793)	846,150
Restricted funds
Donations to	other
temples- restricted					573	(573)
New Mandir					(985,366)	985,366
					(984,793)	984,793
TOTAL FUNDS		682,681		494,500	(331,031)		846,150
A current year 12months		and prior	year 12months	combined	net movement	in funds, induded	in the above	are
as follows:
					Incoming	Resources	Movement
					resources	expended	in funds
					8	5	8
Unrestricted	funds
General fund					770,529	(116,767)	653,762
Restricted funds
Donations to	other temples-	restricted			12,368	(11,795)	573
Nsw Mandir					1,685,489	(2,670,855)	(985,366)
					1,697,857	(2,682,650)	(984,793)
TOTAL FUNDS					2,468,386	(2,799,417)	(331,031)

Detailed Statement ofFinancial Activiges forthe Year Ended 30November 2021
	2021	2020
	6	as restated f
INCOME AND ENDOWMENTS
Donations and legacies
Donations	1,086,572	1,331,340
Investment Income
Rents received	25,714	23,939
Income from fixed deposits		621
	25,714	24,760
Total incoming resources	1,112,286	1,356,100
EXPENDITURE
Charitable actlvifies
Donations to other organisatio	1,101,258	1,581,392
Mahaprasad	301	296
Prashad costs	3,437	3,076
Yuvak Mandal	367	713
	1,106,363	1,585,477
Support costs
Management
Rates and water	6,871	3,661
Light and heat	7,459	9,176
Phone and postage	2,842	1,475
Repairs and renewals	53	4
Motor expenses	92	1,400
	17.317	15,716
Other
Generalsxpsnsss	10,941	27,462
Fixtures and fiMngs		28,121
	10,941	55,603
Governance costs
Auditors' remuneration	4,500	4,500
Total resources expended	1,138,121	1,661,296
Net expenditure	(25,835)	(305,196)