2023-03-31-accounts - Shree Swaminarayan Mandir Oldham

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		Page
Report ofthe Trustees	1	to	3
Report ofthe Independent Auditors	4	to	6
Statement ofFinancial Activities
Balance Sheet
Cash Flow Statement
Notes to the Cash Flow Statement		10
Notes to the Financial Statements	11	to	16

for the Per	iod 1 D	ecember 202	1 to 31	March 2023
							Penod
							1.12.21
							to	Year ended
							31.3.23	30.11.21
					Donations
					to other
				General	temples-	New	Total	Total
			Notes	fund f	restricted	Mandir	funds 6	funds
INCOME AND ENDOWMENTS
FROM
Donations	and legacies		2	503,652	17,678	1,934,898	2,456,228	1,086,572
Investment	income		3	15,040			15,040	25,714
Total				518,692	17,678	~1,934898	~2471 268	1,112,286
EXPENDITURE ON
Charitable	activities
Community	support			306,919			306,919	32,363
Governance Donations	costs			4,500	~21 547	~2104658	4,500 2,126,205	4,500 1,101,258
Total				311,419	21,547	2,104,658	2,437,624	1,138,121
NET INCOMEI(EXPENDITURE) Transfers between funds			14	207,273 ~173629)	(3,869) 3,869	(169,760) 169,760	33,644	(25,835)
Net movement in funds				33,644			33,644	(25,835)
RECONCILIATION		OF FUNDS
Total funds	brought	forward		351,650			351,650	377,485
TOTAL FUNDS CARRIED
FORWARD				365294			385,294	351,650

Balance Sheet 31 March 2023
					2023	2021
			Donations
			to ethel'
		General	temples-	New	Total	Total
	Notes	fund f	restncted f	Mandir f	funds 5	fundsf
CURRENT ASSETS
Debtors Cash at bank and in hand	10	3,007 ~395247		1,061,527	1,064,534 ~395247	1,523,046 343,604
		398,254		1,061,527	1,459,781	1 666,650
CREDITORS
Amounts falling due within one
year	11	l(12,960)		(128,500)	(141,460)	(112500)
NET CURRENT ASSETS		385,294		933,027	~1318321	1,754,150
TOTAL ASSETS LESS
CURRENT LIABILITIES		385,294		933,027	1,318,321	1,754,150
CREDITORS
Amounts falling due after more
than one year	12			(933,027)	(933,027)	(1,402,500)
NET ASSETS		385294			385,294	351,650
FUNDS	14
Unrestricted funds					~385294	351,650
TOTAL FUNDS					385294	351,650

Cash Flow Statement for the Period 1 December	2021 to 31	March 2023
			Period
			1.12.21
			to	Year ended
		Notes	31.3.23 6	30.11.21 f
Cash flows from operating activities Cash generated from operations		'I	~496 116	~1041925)
Net cash provided by/(used	in) operating	activities	~496116	~1041925)
Cash flows from investing	activities
Sale offixed asset investments				2,397
Net cash provided by investing activities				2,397
Cash flows from financing	activities
New loans in year Loan repayments in year			173,000 ~613 433	1,125,000 ~113,500)
Net cash (used in)/provided	by financing	activities	~444 473)	~1011500
Change in cash and cash	equivalents	in
the reporting period			51,643	(28,028)
Cash and cash equivalents	at the
beginning ofthe reporting	period		343,604	371,632
Cash and cash equivalents the reporting period	at the end	of	395,247	~343604

RECONCILIATION ACTIVITIES	OF NE	T I	NCOME/(EXPE	NDITURE) TO NET	CASH FLOW	FROM OPERATI	NG
						Period
						1.12.21
						to	Yearended
						31.3.23	30.11.21
						6	6
Net income/(expenditure)		for the reporting		period (as per the
Statement ofFinancial Activities)						33,644	(25,835)
Adjustments for:
Decrease/(increase)	in debtors					458,512	(1.020,590)
Increase in creditors						3,960	4,500
Net cash provided	by/(used		In) operations			496,116	~1,041,925)
ANALYSIS OF CHANGES		IN	NET DEBT
					At 1.12.21 8	Cash flow f	At 31.3.23 2
Net cash
Cash at bank and in	hand				343,604	51,643	395,247
					343,604	~51643	~395247
Debt
Debts falling due within 1 year					(103,500)	(25,000)	(128,500)
Debts falling due after 1 year					(1~402500	469,473	~933027)
					(1~506000	444,473	(1~061527)
Total					(1~162396)	496116	~688280)

COMPARA	TIVES	FOR THE ST	ATEMENT	OF FINANCIAL ACT	IVITIES
					Donations
					to other
					temples-	New	Total
					restricted F	Mandir f	funds F
INCOME AND ENDOWMENTS			FROM
Donations	and legacies			103,257	9,173	974,142	1,086,572
Investment	income			25,714			25,714
Total				128,971	9,173	~974 142	1,112,286
EXPENDITURE ON
Charitable	activities
Community	support			32,363			32,363
Governance	costs			4,500			4,500
Donations					8,600	1,092,658	1,101,258
Total				36,863	~8600	1,092,658	~1138,121
NET INCOME/(EXPENDITURE) Transfers between funds				92,108 ~117,943)	573 ~573)	(118,516) 118,516	(25,835)
Net movement in funds				(25,835)			(25,835)
RECONCILIATION		OF FUNDS
Total funds	brought	forward
As previously reported				(117,015)			(117,015)
Prior year adjustment				494,500			494,500
As restated				377,485			377,485
				13			continued. ..

for th	e Period 1 December 2021 to 31 March 2023
	COMPARATIVES FOR THE STATEMENT OF	FINANCIAL ACTIVITIES - continued
			Donations
			to other
		General	temples-	New	Total
		fund	restricted	Mandir	funds
		6	2		5
	TOTAL FUNDS CARRIED FORWARD	351,650			351,650
9.	TANGIBLE FIXEDASSETS
					Fixtures
					and
					fittings
	COST
	At 1 December 2021 and 31 March 2023				~291 617
	DEPRECIATION
	At 1 December 2021 and 31 March 2023				~291 617
	NET BOOK VALUE
	At 31 March 2023
	At 30 November 2021
10.	DEBTORS:AMOUNTS FALLING DUE WITHIN	ONE YEAR
				2023	2021
				6	5
	Trade debtors			3,007	17,046
	Amounts owed by group undertakings			1,0~61 527	1,5~06 000
				1,064,534	1,523,046
11.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2023	2021
				6	6
	Other loans (see note 13)			128,500	103,500
	Accrued expenses			12,960	9,000
				141,460	~112 500
12.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
				2023	2021
				6	5
	Other loans (see note 13)			933,027	1 402 500

MOVEMENT	IN FUNDS
				Net	Transfers
			At	movement	between	At
			1.12.21 f	in funds	funds f	31.3.23 F
Unrestricted	funds
General fund			351,650	207,273	(173,629)	385,294
Restricted funds
Donations to	other temples-	restricted		(3,869)	3,869
New Mandir				~169760	169,760
				~173,629	173,629
TOTAL FUNDS			351,650	~33 644
Net movement	in funds, included		in the above are as follows:
				Incoming	Resources	Movement
				resources f	expended	in funds
Unrestricted	funds
General fund				518,692	(311,419)	207,273
Restricted funds
Donations to other temples- New Mandir		restricted		17,678 1,934,898	(21,547) ~210~658	(3,869) ~169760)
				~19521576	~2126222
TOTAL FUNDS				2,411,262	~242 624	33614