RAJ KAUSHAL GITA BHAVAN HINDU TEMPLE
ACCOUNTS FOR THE YEAR ENDED
31-Mar-25
Registered Charity No: 1197206
RAJ KAUSHAL GITA BHAVAN HINDU TEMPLE
ADMINISTRATION
TRUSTEES R. Kaushal A. Rawal ADDRESS 231 Withington Road Manchester M16 8LU INDEPENDENT EXAMINERS Devshi Chothani DBF Associates South Cheetham Business Centre 10 Park Place Manchester M4 4EY BANKERS Nat West 438 Barlow Moor Road Chorlton-cum-Hardy Manchester M21 0BR
RAJ KAUSHAL GITA BHAVAN HINDU TEMPLE
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report with the accounts for the year ended 31 March 2025.
PRINCIPAL ACTIVITY
The principal activities of the charity were those of religious and spiritual purposes as well as receiving and distributing charitable donations
GENERAL REVIEW
The charity's main income is generated from donations and memberships subscriptions. Most of this income is utilised on the cost of running the Temple, religious activities and for building work. During the year the charity received donations of £142,541.
REGISTERED NUMBER
The registered number of the charity is 1197206.
RESERVES POLICY
There is no formal policy to maintain a set level of reserves as the charity's main aim is to utilise available income for the day to day running of the Temple. Therefore the trustees believe that no special reserves need to be held.
RISK MANAGEMENT
The trustees have procedures in place to identify and mitigate any major risks the charity may become exposed to. The trustees confirm that during the year the charity was not exposed to any major risk.
TRUSTEES
The trustees of the charity during the year were as follows;
R. Kaushal
A. Rawal
Signed by the trustees on 05/08/2025
R. Kaushal.......................................................................
A Rawal..........................................................................
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RAJ KAUSHAL GITA BHAVAN HINDU TEMPLE
STATEMENT OF THE FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| Incoming Resources Voluntary Income Donations & Subscriptions Received Bank Interest Gift Aid Total Incoming Resources Resources Expended Charitable Activities Wages Printing, Postage, Stationery & Advertising Telephone Insurance General Repairs & Maintenance Pest Control & General Cleaning Depreciation on Fixture, Fittings & Equipment Heat & Light Water Rates Traveling & coaches Prasad, Flowers, Catering and Havan Items Marquee hire Donations given Musicians and visiting Priest Governance Costs Legal, Professional & Accountancy Fee Bank Charges & Interest Net Movements in Funds Fund Balances brought forward Fund Balances carried forward |
2025 £ 142,541 4,326 - 146,867 22,330 6,380 417 2,500 92,779 8,392 246 16,483 2,196 1,022 2,592 - - 1,310 3,735 1,039 161,419 (14,552) 1,357,920 1,343,368 |
2024 £ 145,700 4,075 - 149,775 21,836 5,248 886 2,183 83,348 7,965 328 16,598 1,779 3,565 10,979 1,950 500 4,150 3,607 1,119 166,041 (16,266) 1,374,186 1,357,920 |
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RAJ KAUSHAL GITA BHAVAN HINDU TEMPLE
FOR THE YEAR ENDED 31 MARCH 2025
| Notes £ £ FIXED ASSETS 3 Building Building & Marble Temple 1,007,347 Fixture & Fittings Furniture & Equipment 737 1,008,084 CURRENT ASSETS Prepayments Cash at Bank 337,374 Cash in Hand - 337,374 CURRENT LIABILITIES Bank Overdraft Creditors And Accruals 2,089 2,089 335,285 NET ASSETS 1,343,369 FUNDS Unrestricted Funds 2 1,343,369 TOTAL FUNDS 1,343,369 - Approved by the Trustees on ............................................................. Trustee R K Kaushal A Rawal.......................................................................... 2025 05/08/2025 |
£ 351,691 - 351,691 2,100 2,100 |
£ 1,007,347 983 1,008,330 349,591 1,357,920 1,357,920 1,357,920 2024 |
|---|---|---|
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RAJ KAUSHAL GITA BHAVAN HINDU TEMPLE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1.
ACCOUNTING POLICIES
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a) Accounting Convention
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The accounts are prepared under the historical cost convention and in accordance with the Statement of Recommended Practice, Accounting by Charities, published by the Charity Commission.
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b) Donations
Donations represent amounts received or paid during the year.
c) Fixed Assets
- Fixed Assets are stated at cost less accumulated depreciation. The cost of minor additions of those costing below £1,000 are not capitalised. Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life.
The trustees believe that no depreciation should be provided on the building, since the building is still under construction.
2. FUNDS
The total funds included in the accounts are all unrestricted.
3.
| Tangible Fixed Assets Current Assets Current Liabilities FIXED ASSETS Cost Additions At 31 March 2025 Accumulated Depreciation At 01 April 2024 Charge for the Year At 31 March 2025 Net Book Value At 31 March 2025 At 31 March 2024 |
Building £ 1,007,347 - 1,007,347 - - - 1,007,347 1,007,347 |
Total Funds (Unrestricted) £ 1,008,084 337,374 (2,089) 1,343,369 Fixture & Fittings £ 1,747 - 1,747 764 246 1,010 737 983 |
Total £ 1,009,094 - 1,009,094 764 246 1,010 1,008,084 1,008,330 |
|---|---|---|---|
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE RAJ KAUSHAL GITA BHAVAN HINDU TEMPLE FOR THE YEAR ENDED 31 MARCH 2025
We report on the accounts of the Charity for the year ended 31 March 2025 which is set out on pages 2 - 4.
Respective responsibilities of trustees and the Examiner
The charity's trustees consider that an audit is not required for this year ( Under Section 43(2) of the Charities Act 1993 ( the Act), as amended by S.28 of the Charities Act 2006 and that an independent examination is needed.
It is my responsibility to:
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examine the accounts (under section 43 of the Act, as amended)
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to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 43(7)(b) of the Act, as amended), and
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to state whether particular matters have come to my attention.
Basis of Independent Examiner's Report
My examination was carried out in accordance with General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the account, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts
Independent Examiner's Statement
In the course of my examination, no matter has come to my attention :
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which gives me reasonable cause to believe that in any material respect, the trustees have not met the requirements to ensure that:
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proper accounting records are kept in accordance with Section 41 of the Act, and
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accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act , or
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to which , in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Devshi Chothani DBF Associates 10 Park Place Manchester M4 4EY
Dated 05/08/2025
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