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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|
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|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|
##
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|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|
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|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)|
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|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|
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||||2023|2021|
|---|---|---|---|---|
|||||F|
|Amounts
falling due within|one year on demand:||||
|Otherloans|||128,500|103,500|
|Amounts
falling between|one|and two years:|||
|Other loans - 1-2years|||933,027||
|Amounts
falling due between||two and five years:|||
|Other loans - 2-5 years||||1,402,500|
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|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|
##
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|MOVEMENT|IN FUNDS - con|IN FUNDS - con|tinued|tinued|||||
|---|---|---|---|---|---|---|---|---|
|Comparatlves|for movement||in funds||||||
||||||Prior|Net|Transfers||
|||||At
1.12.20
f|year
adjustment
f|movement
in funds|between
funds
F|At
30.11.21
f.|
|Unrestricted|funds||||||||
|General
fund|||(117,015)||494,500|92,108|(117,943)|351,650|
|Restricted funds|||||||||
|Donations
to|other||||||||
|temples- restricted||||||573|(573)||
|New Mandir||||||(tt8,516)|~118516||
|||||||jt 17,943)|~117943||
|TOTAL FUNDS|||(117015)||~494500|~25835)||351,650|
|Comparative|net movement|in|funds,|included|in the above are|as follows:|||
|||||||Incoming|Resources|Movement|
|||||||resources
F|expended
f|in funds
f|
|Unrestricted|funds||||||||
|General
fund||||||128,971|(36,863)|92,108|
|Restricted funds|||||||||
|Donations to
New Mandir|other temples-|restricted||||9,173
974,142|(8,600)
~1092,658)|573
~116516)|
|||||||983,315|~1,101 258)|~117,943)|
|TOTAL FUNDS||||||~1112286|~1,138,121)|~25,835)|
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