2026-03-31-accounts

Raj Kaushal

Gita Bhavan Hindu Temple 231 WITHINGTON ROAD, WHALLEY RANGE, MANCHESTER. M16 8LU

Tel: [phone]

E-mail: [e-mail] Registered Charity No. 1197206

TRUSTEES' ANNUAL REPORT

Administrative Details

Administratve Details
	Raj Kaushal Gita Bhawan Hindu Temple, Manchester (‘RKGBHTM-CIO’)
Charity name
	17 December 2021
Charity registered
	231 Withington Road, Whalley Range, Manchester, M16 8LU
Principal ofce / Temple
	Charitable Incorporated Organisaton (Foundaton model)
Structure
	Prof. Nawal Kant Prinja, Dr Girdari Lal Bhan, Mrs Anjla Rawal
Charity Trustees
	All three trustees
Bank account signatories

Trustees’ Update and Tribute

It is with great sadness that the Trustees record the passing of two long-serving members of the Board: Mr Raj Kaushal, the Charity’s founding Chairperson, and Mr Bhupinder Nath Mehan, the Charity’s Vice Chair. Both gave many years of dedicated service to Gita Bhavan Hindu Temple and to the wider Hindu community in Manchester, and their commitment, leadership and personal generosity were instrumental in the Temple’s growth and in the successful establishment of the CIO. The Board wishes to place on record its heartfelt thanks and appreciation for their dedicated service.

The Board currently comprises three Charity Trustees – Prof. Nawal Kant Prinja, Dr Girdari Lal Bhan and Anjla Rawal – which is the minimum number of trustees required under clause 9.3(a) of the constitution. The Trustees have announced their intention to recruit additional trustees with relevant knowledge, skills and experience to strengthen the Board and to support the Temple’s future planned programmes, including the Extension and Refurbishment project and the SHANTIR facility, and welcome expressions of interest from members of the community.

Objectives and Activities

In accordance with clause 3 of its constitution, the objects of the CIO are to promote the benefit of the public within the Manchester area by: (a) advancing the Hindu religion and doctrines; (b) advancing education in Hindu

traditions, history, language, literature and music; and (c) providing relief to persons in conditions of need, hardship, distress or sickness. In setting our activities and reviewing our achievements for the year, the Trustees have had due regard to the Charity Commission’s guidance on public benefit.

The Trustees are pleased to report a year of positive progress in which the Temple’s religious, educational and community life has continued supported by an active network of volunteer-led groups and by strengthening ties with the wider Manchester community.

Achievements and Performance

Religious Festivals and Major Events

The Temple has continued to provide facilities for daily worship and for the celebration of the principal festivals of the Hindu calendar, in fulfilment of clauses 3.2(a) and 3.2(c) of the constitution. Maha Shiva Ratri was a particular highlight of the year, with an estimated 1,000 devotees attending the Temple over the course of the celebrations – one of the best-attended events in recent years and a clear indicator of the Temple’s continuing importance as a spiritual home for the Hindu community across Greater Manchester.

The mandir helped to celebrate Diwali at the MRI hospital and at Manchester Airport. The mandir also helped to establish Hindu mandirs at the MRI and Wythenshawe hospitals to offer chaplaincy support to Hindu staff and patients. It hosted the yajna ceremony as part of the Gita festival organised by GIEO-GITA.

Rath Yatra was celebrated on 19 July, drawing devotees of all ages for the traditional procession and associated prayers, and Raksha Bandan day for the British Armed Forces and Janam Ashtami festivities are planned for 26 Aug and 4 September respectively.

Weekly and Regular Devotional Groups

A defining feature of the year has been the strength and consistency of the Temple’s regular devotional groups, each of which contributes to the CIO’s object of advancing the Hindu religion and its associated culture:

• Tuesday Hanuman Chalisa Group – a well-attended evening gathering that continued uninterrupted throughout the year, providing weekly puja and recitation and playing a valued role in engaging young adults and students with regular worship.

• Amrit Vani Group – the Temple’s long-standing Tuesday afternoon devotional group, which has supported the Temple for over forty years, including generous past contributions (including funding of the Temple’s PA system and carpeting) and continued voluntary and financial support during the year.

• Bhajan Mandali Group – regular devotional singing sessions that continue to bring together devotees of all ages in communal worship and to keep the tradition of bhajan singing alive at the Temple.

• Janam Ashtami Group – the dedicated group of volunteer organisers who plan and deliver the annual Janmashtami celebrations, including the children’s plays and dances enjoyed by families throughout the community.

• Other community based groups who have organised Ratha Yatra, Gita festival and educational talks by visiting scholars of Hinduism.

The Trustees record their thanks to the volunteers who lead and sustain each of these groups. During the year, the Trustees also worked constructively to agree clear arrangements for the use of Temple premises, including confirmed points of contact, event timings and hall-hire arrangements, ensuring that this valued activity can continue on a sustainable and well-governed footing.

Education, Outreach and Interfaith Work

In pursuance of the object of advancing education in Hindu traditions, the Temple continued to welcome visits from local schools during the year, giving pupils the opportunity to learn about Hindu religion, culture and traditions at first hand, in line with clause 3.2(i) of the constitution.

The Temple maintained its programme of educational talks delivered in partnership with VOICE, and hosted a well-attended talk on “What makes me a Hindu?”, helping to deepen understanding of Hindu belief and practice among devotees of all ages. The Temple also continued to build interfaith relationships during the year through activities undertaken in partnership with the Altrincham Interfaith Group, World Council of Hindus and the Greater Manchester Faith Community Leaders, reflecting the CIO’s commitment to community relations and mutual understanding across faiths in the local area. The Temple is planning to host a visit from a fellow Hindu temple community in Bolton, welcoming around fifty visiting devotees with breakfast and fellowship, further strengthening links between Hindu communities across the region.

Annual Temple Anniversary Celebration

The Temple’s annual anniversary celebration remained one of the highlights of the religious calendar. The event was marked with a traditional puja conducted by the Temple’s priest, a Kalash Yatra procession, and report by the Trustees. A particular feature of this year’s celebration was a specially organised educational havan for children, conducted and explained in English so that younger devotees and those less familiar with Sanskrit could understand and participate fully in the ceremony – a step the Trustees consider important in passing on Hindu traditions to the next generation in a way that is accessible and engaging. The Trustees have noted the lessons learned from this year’s anniversary event, including the importance of adherence to the agreed running order and appropriate protocol around the gadhi during ceremonies, and will work with the Temple’s priest to ensure these are reflected in the planning of future celebrations.

Governance and Management

The Board of Trustees met regularly during the year in accordance with the constitution, considering matters including the extension of Trustees’ terms under clause 9.5, arrangements for the Temple’s Management Committee and volunteers, pooja and hall-hire charges, priest support arrangements, health and safety and food-hygiene policy, and security of Temple property. The Trustees continued to review and strengthen financial controls, including the regular checking and banking of donation box income by at least two devotees, in accordance with clause 5.6 of the constitution.

The Trustees also progressed community engagement on the proposed SHANTIR riverside ashes-scattering facility at Northenden Riverside Park, and continued to build the Temple’s reserves towards planned extension and refurbishment works, while explaining to devotees and volunteer groups how these funds are held and applied.

Financial Review

The Temple’s income continues to be derived principally from devotee donations, membership subscriptions, hall and kitchen hire, and specific contributions from supporting groups, together with legacies and grants received from time to time. Expenditure during the year covered the routine maintenance and running costs of the Temple (including utilities, upkeep and insurance), priest remuneration, and costs associated with festivals and community events. The Trustees have maintained reserves to meet contingencies and to support the Temple’s Extension and Refurbishment project and the SHANTIR project, and have committed to communicating funding needs more clearly to devotees and volunteer groups going forward. A full statement of accounts for the year is appended to this report. Since most of the donors are UK tax payers, it is planned to start making Gift Aid claims.

Structure, Governance and Management

RKGBHTM-CIO is a Charitable Incorporated Organisation of the Foundation model, registered with the Charity Commission for England and Wales on 17 December 2021 (registered number 1197206). The charity is governed by its constitution, and is managed by its Board of Charity Trustees, supported by a Management Committee for Day to Day Working, in accordance with clauses 9, 16 and 20 of the constitution.

Plans for Future Periods

• Continue to hold and develop weekly and festival worship, supporting the Tuesday Hanuman Chalisa, Amrit Vani, Bhajan Mandali and Janam Ashtami groups.

• Progress recruitment of a second priest to meet growing demand for religious services.

• Continue interfaith and community outreach with the World Council of Hindus and other local partners, and further develop schools’ engagement.

• Progress the Extension and Refurbishment project to cater for larger gatherings

• Progress the SHANTIR riverside ashes-scattering facility, including the required Environment Agency studies.

• Strengthen communication with devotees and volunteer groups on funding, charging policy and Temple governance, including through the Temple noticeboard and digital channels.

Trustees’ Responsibilities

The Trustees are responsible for preparing the Trustees’ Annual Report and the accounts in accordance with applicable law and regulations. Charity law requires the Trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources for that period.

Approved by the Board of Trustees and signed on their behalf by:

Prof. Nawal Kant Prinja, Charity Trustee

Dr Girdari Lal Bhan, Charity Trustee

Anjla Rawal, Charity Trustee

Date: __18 August 2026__

RAJ KAUSHAL CITA BHAVAN HINDU TEMPLE ACCOUNIS FOR THE YEAR ENDED 31-M*r-26 R¢gist¢Jrd Charity No.. 1197206

RAJ KAUSHAL CITA BHAVAN HINDU TEMPLE ADMINISTRATION TRUSTEES A. Rawal Dr Ci L Bhan Prof. Nawai PrÉnja ADDRr,ss 231 Withingiort Road Manchcster M168LU TNDEPENDENT EXAMINERS D¢vshi Chothani DBF Aw¢iales South Cheetham BusiTrts Centr¢ 10 Park Place M8tKh¢51er BANKERS Nal W¢ 438 tJ8Tlow Moor Road C.horlton-cum-Hardy Manches M21 OBR

RAJ KAUSHAL GITA BHAVAN IIINDU TEMPLE TRusfEFS ANf4UAL REPORT FOR THE YEAR ENIJED 31 MARCH 2026 The truste¢s present their arhnual r¢pM)rt with the accounts for the year ended 31 March 2026. PRiNCIPAL ACTIVITY The principal activitie5 of the la￿lty w¢re those of religious and 5pirityai pul￿s￿ as wrll H5 receivin8 and distributing charitable donutions GENERAL REVIEW I'lie charity's main in¢om¢ is generdted from donaliorss and memb¢nhips subscriptions. M051 of Ihis incom¢ 15 Utilised on the cosl of runnin8 thc Temple. religious activities and for bknilding work. During the year the charity received donalions of£15&263 REGISTERED NUMBER Th¢ registered nknmb¢r of the charity is 1197206. RESERVES POLICY T￿re is iio fomial to miintsin a sei l¢vel of rttcTves as th¢ chHrity'5 main aim is to ulilise available income for the day io day runningof the I'emple. Therefore the trustees b¢li¢ve diat no 5pe¢ial resetves need io be held. RISK MANAGEMENI. The trustees have pr￿ed￿re5 in place io identify and milhgat¢ any major risks ihe ¢h8riry may beLome exposed to. The trusttts confirm that durin8 ih¢ year the charity was not exp)sed to any major risk. I'RUSTEES The iruslees of ihe ch￿lty durin8 the year wer¢ os follo￿￿. A. R8wal DrGLBhan Prof Naval Prinj8 Sigrted by the trus1¢¢5 on 02107f2026 DrGLBh8n Tnhste¢ A Rawal Trustee Prof. Nawal Prinja Page I

RAJ KAUSHAL CITA BHAVAN HINDU TEMPLE STATEMENT OF THE FINAIYCIAL AcfiviTIES FOR THE YEAR ENDED 31 MARCH 2026 21126 21125 lThcomlng Resources Voluniary Income Donations & Subs¢riptions Rece1T￿d Ballk Inluesl Gift Aid Tothl In¢oming Resour 158,263 3.207 142,541 4,326 161.470 146.867 Rewurce• Expended ChttrirahleA¢iivllie.$ Wages Pn'nlin& Poslage. Stationery & Advertising Teleph4)ne Jnsurance Generdl Repairs & Mainicnanee Pest Conirol & General Cleaning Dcprcciation on Fixttwe, Fittings & Equipwit H¢at & Light Wllier Rates Tr4LVL.lin¥ & ioaLhLS Pruwd. TrIow¢T5, llnd Havan lie￿￿ Marquee hire Donaiions given ￿ Charity Musicians and visitin8 Pric5t Gnvernance Co.¥tf Legal. PTofcs%ional & A¢¢ount8n¢y Fe¢ Bank char8￿￿ & Interc5t 27.527 4.336 810 22.330 6.3x0 417 2.500 92.779 8,392 246 16.483 2.196 l.D22 2.592 26.641 10.169 184 12,644 956 3.956 3.914 2.220 6,811 1.752 .310 8.395 3.735 1.039 161,419 114.555 Net Movem¢nts in Funds 40,914 114,552) Fund Balances brought forwdrd 1,343 368 1 357 920 Fund Blllan¢¢s ¢•rried forward 1,39).282 1.341.768 Page 2

RAJ KAUSHAL CThA BHAVAN HINDU TEMPLE FOR THE YEAR ENDED 31 MARCH 2025 2026 2025 Notes FIXED ASSETS Buil(ling Building & Marbl¢ T¢mple 1,1)07.347 1,007,347 Fixfyre & Filling5 Furnitiire & Equtpment 553 I.(￿17.900 737 1.008,084 C'.URRENT ASSETS Prepayments C.a%h &t Bank c￿h in Hand 385203 148.51 385.352 337.374 337,374 CURRF.NT I.IABILITILS Baiik Overdrdft C.rcditors And Accru￿5 2.969 2.969 2.089 2.089 382.383 335,285 NF.T ASSETS 1.390.283 1343 369 FVNDS lJnreslrhcted Funds TOTAL FUNDS 1390.283 1390.283 1 343,169 1343.-169 Approved by the Trustees on 02107r2026 T[￿￿tee DrGLBhan Qrf)J TNst¢e A Rawdl Trustee Prof. Nawal rinj Page 3

RAJ KAUSHAL GITA BHAVAN HINDU TEMPLE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR NDED 31 MARCH 2026 ACCOUNTIIYG POLICIES Accountivg Convenlion The aecounts are prepared the historical cost conve￿￿0￿ ond in accordance with the Sthiement of Recorn￿ Pra¢tic< Ac£ouniin8 by Charithe5, published by th¢ Chariry Commissio b) Donations Donations rcprcseni TK¢ived or paid during the year. Fixed As5cIs lryiXLd Ass¢is arc stated al wsi less accumul8d dcpTrcia¢ion, Th¢ eosi of minor addilivns ofihose costin8 below £l,IM)O ar¢ rn)I capitaliscd. Dcprtciation is provided a¢ r¥tes calcu]ated io WTii¢ off the c05t ofehch asset ovu its expec￿1 u5cful lif The tnJ$ttts b¢li¢ve thai no ¢kprcriation should ￿ providLryJ on the buildJn& since th¢ building is stsll under cons1n￿lI0 VNDS I'h¢ iotsl fut)ds incluthd in Ihe I¢￿￿￿ts are all unre8trKd. Tothl Funds (Unr¢strictedl Tangible Fixed Assets Current Assets Current Liabilitie5 I.U07.9)0 3¥5.352 2.()69 I.3￿) 28.1 FIXED ASSETS Buildin8 Fixlutc & Fiitin8S Tothl I.￿7,547 1.747 1.009,094 Additions At 31 March 2026 I ￿7.}47 1.747 1009.094 A¢cumula¢ed Xkwxiation At 01 April 2025 Charge for ihe Year At 31 March 2026 1.010 184 1.010 184 Net Book Va]u¢ At 31 March 2026 I￿7347 553 At 31 March 2025 l.(K>7.347 983 1008.084 Pa8e 4

Ir4DEPENDENT EX4MINER'S REPORT TO THE TRUSTEES OF THE RAJ KAUSHAL CITA BHAVAN HINDU TEMPLE FOR THE YF.AR ETriDED 31 MARCH 2026 We r¢port on the accounts olthe Charity for the year mled 31 Marclx 2026 which is set out on pages 2- 4. Respecdve responslbllltles of tr￿Stee5 and the Ei•mlner The LhaTiIy'5 Irustee¥ ¢0ttsid¢r that an audil is not requir¢d for this year l Undcr Section 43121 of the Charities Aet 1993 { Ihe Acl). as ame]KW by S.28 of the Charitie5 Ad 2￿￿ athl that independeni examinaiion is needed. It is my responsibility to.. ¢x4mine the a¢¢ounls (under section 43 of th¢ A¢L &8 ameNledl lo follow ihr procaur¢s lahd dowil in the Genern] Dir#tiODS giv¢n by the Clwity Commission {under Section 4317Xbl of thc ACL as amcNlcd). and to state whrfhcr p&rtÈ¢ular matters hayc com¢ to my att¢ntion. Bxsl$ of l•d¢p¢odent EXArnine￿5 Re￿rt My examination wa8 carried out in ￿0rd￿nCe with Genenl thrections given by the Clwity Cotnmi%sion. An examinaiion includes a review of th¢ accountin8 recor& kew by the chwily 8tMI a comparison of the ￿￿o￿nts pr¢s¢nted witb those rccords. li ￿$0 iK]￿je$ ¢onsidcration of uny unusual iiems or disclosures in th¢ accounL and seeking cxplanation5 from the InJ$i¢¢s onLxrning any such matters. The pro¢edur¢5 undertaken dts t1￿ provide all th¢ eVtdcT￿¢ that would b¢ requircd in an a￿lit. and comequently I do [￿[ expr￿ an a￿li1 opinion on the aw)unts Indepemdemt V.x*miner's Statemtnt ID the course of my cxaminallOlI, no matier h&s come lo my Aiiention.. . whiih giv¢5 m¢ rea¥onable cause to believe th41 in ¥ny malcriai rtspert. the trust¢¢s h￿￿ not met thc requkreTnen¢s ¢0 ¢nsur¢ that.. proper acLounting rccords. aTe kept #cconlan¢¢ with Section 41 ofthe A¢1. and a¢¢vunis are prepArd which agree with ihc a¢couoiing a￿1 comply with the a¢¢ounling r¢quircmcnts of the Ac¢. OT 2. to which. in my opinion, ¥ttention should bc dnwn ID enabl¢ a pmper undetsthnding of th¢ acc4)unts to be reached. Devshi Choihani DBF Associates 10 Park Place Manchesi¢r M4 4EY Datcd 0210712026