## **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.......................................................................... Page 1 ## **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| |---|---|---| Page 2 ## **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**| |---|---|---| Page 3 ## **RAJ KAUSHAL GITA BHAVAN HINDU TEMPLE** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** ## **1.** ## **ACCOUNTING POLICIES** - a) Accounting Convention - 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. - 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| |---|---|---|---| Page 4 ## **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: - examine the accounts (under section 43 of the Act, as amended) - 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 - 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 : 1. which gives me reasonable cause to believe that in any material respect, the trustees have not met the requirements to ensure that: - proper accounting records are kept in accordance with Section 41 of the Act, and - accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act , or 2. 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 Page 5