|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)|