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2025-03-31-accounts

Rugby Shiva Temple and Community Centre (CIO) – Trustees’ Annual Report

Period ended 31 March 2025

Trustees’ Annual Report

Rugby Shiva Temple and Community Centre (CIO)

For the period 28 August 2024 to 31 March 2025

This Trustees’ Annual Report (TAR) is prepared to accompany the financial statements for the period 28 August 2024 to 31 March 2025, and provides a fair, balanced and understandable review of the Charity’s purposes, activities, achievements, financial performance and financial position, together with the Trustees’ strategy to develop a Shiva Temple and Community Centre in Rugby with a target project budget of £1.1 million.

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Rugby Shiva Temple and Community Centre (CIO) – Trustees’ Annual Report

Period ended 31 March 2025

1. Reference and administrative details

Charity name: Rugby Shiva Temple and Community Centre

Registered charity number: 1209790

Legal form: Charitable Incorporated Organisation (CIO)

Governing document: CIO Association Constitution (with Statement of Faith)

Area of operation: Rugby and surrounding areas, Warwickshire (England)

Principal address: 111 Norton Leys, Rugby, CV22 5RS

Website: rugbyshivatemple.org.uk (launched 26 February 2025)

Trustees during the period:

Independent Examiner: Sanjeev Garg (Accounts and Tax Management Limited / AT M Accountants, 159 Railway Terrace, Rugby, CV21 3HQ)

2. Structure, governance and management

The Charity is governed by its CIO constitution and is managed by the Trustees, who meet regularly to oversee strategy, compliance, safeguarding, delivery planning and financial stewardship. The Charity delivered worship and community activities through hired venues while progressing planning and fundraising for a permanent Shiva Temple and Community Centre.

Volunteer teams established (community-led delivery model)

3. Objectives and public benefit

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Rugby Shiva Temple and Community Centre (CIO) – Trustees’ Annual Report

Period ended 31 March 2025

3.1 The Charity’s Objects (Aims and Objectives)

THE OBJECTS OF THE RUGBY SHIVA TEMPLE AND COMMUNITY CENTRE ARE:

1/ ADVANCING THE HINDU RELIGION FOR THE PUBLIC BENEFIT in accordance with the Statement of Faith in Rugby and surrounding areas through the holding of religious services and spiritual guidance, religious education, promoting religious harmony, celebrating religious festivals, outreach and pastoral care in the community.

2/ PROMOTING HINDU CULTURE AND HERITAGE , in particular but not exclusively through the provision of cultural events and classes (including yoga and meditation) to increase public knowledge, awareness and understanding of Hindu history, culture, values and traditions.

3.2 Public benefit

The Trustees confirm that they have had due regard to the Charity Commission’s guidance on public benefit when planning and delivering the Charity’s activities. Activities delivered during the period were designed to be open and inclusive, providing opportunities for worship, spiritual guidance, religious education and festivals, alongside community engagement and cultural learning (including yoga and meditation).

4. Achievements and performance during the period

During the period the Charity delivered worship and community activities through hired/temporary venues while progressing planning and fundraising towards a permanent Shiva Temple and Community Centre.

4.1 Regular religious services, spiritual guidance and community worship

Weekly Satsang (Dunchurch Village Hall): A regular weekly satsang was delivered every Monday (6:30pm–8:00pm). The programme included pooja (abhishekam / rudrabhishekam for Bhagavan Shiva), archana, parayana (including Vishnu Sahasranama), chanting (Om Namah Shivaya), devotional singing (divya nama keertana) and aarati. Average attendance was approximately 25 people per session .

Karthika Masam – Home-based Rudra Abhishekam (November 2024): A home-based Rudra Abhishekam programme was facilitated during Karthika Masam, delivered by a Vedic purohit accompanied by a volunteer. The programme included Ganapathi Pooja, Laghu Nyasam, Pancha Amruta Snanam, Rudra Abhishekam, Ashtottaram, Aarti/Mantra Pushpam and bhajans. All available slots were fully booked. Registration records captured via an online form are incomplete; however, at least 17 registrations were recorded in the form responses, with additional bookings arranged outside the form. Donations were paid directly to the Charity’s bank account.

Samoohika Sri Satyanarayana Swamy Vratam (24 November 2024): A community-wide Vratam was organised at Indian Samaj Hall, followed by Mahaprasadam. Approximately 250 people attended , supporting communal worship and fundraising.

Maha Shivaratri (26 February 2025, Indian Samaj Hall): A major festival worship programme was organised including Rudrabhishekam and associated rituals. Approximately 350 people attended .

4.2 Awareness, outreach and fundraising mobilisation

Weekly awareness and fundraising sessions: Regular community awareness sessions were held weekly on weekends (7:00pm–8:00pm) to explain the project vision, provide updates, mobilise volunteers, answer questions and encourage fundraising support.

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Rugby Shiva Temple and Community Centre (CIO) – Trustees’ Annual Report

Period ended 31 March 2025

Digital engagement – website launch: The Charity launched its website rugbyshivatemple.org.uk on 26 February 2025 , providing a central information hub for updates, volunteering and fundraising information.

4.3 Engagement with local stakeholders (councillor and council planning pathway)

The Trustees and volunteers engaged with local Councillors during February and March 2025 to improve awareness of the project, understand process requirements and explore potential premises options. Discussions covered the planning pathway, business case development and next steps. A meeting request with the Planning Department was made and awaited confirmation at period end. The group also noted an upcoming five-year town planning consultation with an eight-week consultation window and planned to review it and consider community engagement accordingly.

4.4 Premises search, feasibility and offers

The Trustees considered multiple property options in and around Rugby including built and partially built premises, barn conversion opportunities and brownfield land options. Three potential sites with indicative valuations were reviewed and feasibility considerations were undertaken regarding planning and development for a Shiva Temple and Community Centre. A number of discussions and offers were progressed; however, these did not materialise into a completed acquisition or lease by the period end, and the Trustees continue to pursue a suitable site.

5. Financial review

The financial statements for the period 28 August 2024 to 31 March 2025 are presented separately and have been examined by an Independent Examiner.

Incoming resources: Total income for the period was £25,562 , primarily from donations and gifts (including donations from organisations).

Resources expended: Total expenditure for the period was £713 , mainly relating to venue costs and operating expenses.

Net income and funds: Net income for the period was £24,849 . At 31 March 2025, total funds carried forward were £24,849 (all unrestricted). Cash at bank and in hand was £35,015 , with creditors falling due within one year of £10,166 .

Reserves policy

The Trustees maintain a reserves policy to ensure the Charity can meet short-term commitments (venue hire and delivery costs for worship and community activities) and progress the long-term objective of securing premises. At 31 March 2025, unrestricted funds held were £24,849 . The Trustees consider these funds to be available as general reserves and intend to apply them towards (i) continuing programme delivery from hired venues, and (ii) early-stage costs associated with premises search, feasibility, professional advice and governance. In the context of the £1.1 million target for a permanent Shiva Temple and Community Centre, the Trustees will continue to build reserves through fundraising and will review the reserves policy annually as the project moves from feasibility to acquisition and delivery.

Principal funding sources

The Charity is funded primarily through public donations and community support, including fundraising linked to events and ongoing awareness/outreach activity.

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Rugby Shiva Temple and Community Centre (CIO) – Trustees’ Annual Report

Period ended 31 March 2025

6. Risk management

The Trustees keep risks under regular review. Key risks include: securing suitable premises and planning permission; affordability and fundraising pace versus timelines; safeguarding, insurance and venue compliance when operating from hired venues; and reputational risk and donor confidence. Mitigations include active stakeholder engagement, phased planning, transparent communications, and strengthening financial controls and policies.

7. Strategy and plans for the future period

7.1 Strategy to build a Shiva Temple and Community Centre (target budget £1.1 million)

The Trustees’ strategic priority is to establish a permanent Shiva Temple and Community Centre in Rugby, with a target overall project budget of £1.1 million , enabling the Charity to deliver its objects at scale (religious services and spiritual guidance; education and festivals; outreach and pastoral care; and promotion of Hindu culture and heritage including yoga and meditation).

7.2 Service and community plan while premises are secured

Until permanent premises are secured, the Trustees intend to continue delivering weekly satsang and regular worship services; major festivals and community worship programmes; religious education, outreach and community engagement activities; and cultural activities supporting public understanding of Hindu culture and heritage (including yoga and meditation), consistent with the Charity’s objects.

8. Safeguarding

The Charity recognises its responsibilities where activities may involve children or vulnerable people. Trustees confirm they have read, understood and follow relevant safeguarding guidance and will continue to strengthen safeguarding arrangements as activities expand.

9. Approval

This report was approved by the Trustees and signed on their behalf.

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Rugby Shiva Temple and Community Centre (CIO) – Trustees’ Annual Report

Period ended 31 March 2025

Signed: ________

Name: _____Pavan Narasimha Kumar Ayyalasomayajula Position: Trustee / Chair 23 Jan 2026 Date: _______

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Charity registration number= 1209790 RUGBY SHIVA TEMPLE AND COMMUNITY CENTRE TRUSTEES. REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 28 AUGUST 2024 TO 31 MARCH 2025 (IOOD WITH FI(iURF.S Accounts and Tax Managernent limited Chartered Certified Accountants A T M Accountants 159 Railway Terrace Rugby Warwickshire CV21 3HQ

Rugby Shiva Temple And Community Centre Contents Page Trustees. Report Independent E%amlner's Report Staternent of Financial Activities Statement of Flnanclèl Position Notes to the Flnanclal Statements The following pages do not form part of the statutory occounts= Detalled stsiernent of Flnanclal Actlvlties

Rugby Shiva Temple And Community Centre Trustee5' Report For the Period 28 August 2024 to 31 March 2025 The trustees present their report and the financial statements for the period ended 31 March 2025. Objectlves and Artlvltles Alms and Objertbves The aims and objectives of the Rugby Shiva Temple and Community Centre The tnain al￿ of the charity is advancing the Hindu ￿ligIon for the public benefit in accordance with the Statement of Faith In Rugby and surrounding areas through rhe holding of religious seNLces and spiritual guidance, rellgious education, promoting religious harmony, ￿lebrating religious festivals. outreach and pastoral care in the community. Prornoting Hindu culture and heritage. in particular but not exclusively through the provision of cultural events and classes Ilncludlng yoga and meditation} io in¢￿3$e public knowledge, awa￿ne$S and understandlng of Hlndu historyi culture, values and trnditions. Publlc Beneflt The trustees confirm that they have cornplied with the reqUi￿rnents of Section 17 of the Charities Art 2011 to have due regard to the Charlty Commigsion's guidance on public benefit. Refernnce and AdmInIstra￿ve DetaOIs Trujtees Mr Pavan Naraslmha Kumar Ayyalasomayalula Trustee lappolnted 28108120241 Or Suresh Gandhi Gurljala - Chair (appointed 28108120241 Mr Kulasekar Godavathi Krishnama - Trustee lappointed 28108120241 Mr Prasanna Velayutham - Trustee (appointed 28108120241 Mr Nahadev Sharma Ganti - Trustee lappointed 28108120241 Charlty Numb•r 1209790 Prln¢lpJl Addre 111 Norton Leys Rugby CV22 5RS Independent Ex•mlner Sanjeev Garg Accounts and Trx Management knmlted Chartered Certified Accountants A T M Accountanrs 159 Railway Terrace Rugby Warwickshlre CV21 3HQ Page I

Rugby Shiva Temple And Community Centre Trustees. Report (continued) For the Period 28 August 2024 to 31 March 2025 The tru5tees' report wa5 approved by the board of trustees and Signed on its behalf by.. ,i]ci/ci.fO/IICII Mr Pavan Narasimha Kumar Ayyalasomayajula Dr Suresh Gandhi Gurijala Mr Kulasekar Godavathi Krishnama Trustee Trustee Trustee yIA'<i/i/i(i /Je/cii , Jiit/ici/ii Mr Prasanna Velayutham Mr Mah3dev Sharma Ganti Trustee Trustee 2310112026 Page 2

Rugby Shiva Temple And Community Centre Independent Examiner's Report to the Trustees of Rugby Shiva Temple And Community Centre For the Period 28 August 2024 to 31 March 2025 I report to the trustees on my examination of the accounts of Rugby Shiva Temple And Community Centre (the Trust) for the period ended 31 March 2025. Re$pon$lbllltle$ •nd Ba$1$ of Report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordan￿ with the requirernent5 of the Charities Art 2011 I-the Act-l. I report In respect of my examination of the Trust's actounts earried out under settion 145 of the 2011 Act and In carrylng out my examination. I have followed the applicable Directions given by the Charity Commission under section 14515llbl of the Act. Independent Ex)mlner'$ Statement I have complered my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect= l. accountlng record5 were not kept in respect of the Trust os required by section 130 of the Act- or 2. the accounts do not accord with those ￿Cords. or 3. the accounts do not comply with the applicable reqU1￿MentS concerning the form and contents of accounts set out In the Charities (Aceounts and Reports) Regulations 2008 other than any reouirement that the accounts glve a 'true and falr vlew, whlch is not a matter considered as part of an Independent examination. I have no concerns and have come across no other matters in connertion with the examination to which attention should be drawn in thls report in order to enable a proper understanding of the actounts to be ￿aChed. Sanjeev Garg 23/01/2026 Aecounrs and Tax Management Limite Chartered Certlfled Accountants A T M Accountants 159 Railway Terrace Rugby WaThvickshire CV21 3HQ Page 3

Rugby Shiva Temple And Community Centre statement of Financial Activitie5 For the Period 28 August 2024 to 31 March 2025 31 March 2025 Unre$trSrted funds Notes INCOME AND ENDOWMENTS FROM: Donatlons and legacies 25,562 EXPENDITURE ON: Rèlslng funds Charltsble actlvlties: 17131 NET INCOME 24,849 NET MOVEMENT IN FUNDS RECONCILIATION OF FUNOS: Totsl funds bmught forward 24.849 TOTAL FUNDS CARIUED FORWARD 24,849 The notes on pages 6 to 8 form part of these financlal staternents. Page 4

Rugby Shiva Temple And Community Centre statement of Financial P051tion As At 31 March 2025 31 March 2025 Unre$trSrted funds Notes CURRENT ASs￿s Cash at triank ènd In hand 35,015 35,015 Creditors: Amounts Falling Due Within One Year ILO,1661 NET CURRENT ASSETS (LIABILITIES) 24,849 TOTAL ASSETS LESS CURRENT LIABILITIES 24,849 NET ASSETS 24.849 FUNDS OF THE CHARITY Unrestrltted Funds 24,849 TOTAL FUNDS 24,849 On behalf of the board Mr Pavan Narasimha Kurnar Ayyalasomayalula Dr Suresh Gandhi Gurilal Mr Kula5ekar G¢¢avarhi Krishnama Trustee Trustee Trustee -23Yi.s'ii/i/i(1 '/2( /(ii . /ii/iti Mr Pra5anna Velayulham Mr Mahadev Sharma Ganti Trustee 2310112026 Trustee The notes on pages 6 to 8 forni part of these financial statements. Page 5

Rugby Shiva Temple And Community Centre Notes to the Financial Statements For the Period 28 August 2024 to 31 March 2025 l. General Information Rugby Shiva Temple And Community Centre is a charitable incorpornted organisation registered with the Charity Commisslon, registered charity number 1209790. The pnncipal address is 111 Norton Leys. Rugby. CV22 5RS. 2. Accounting Policies 2.1. Basis of Preporation of Financial Ststements The financial statements have been prepared in accordance with the Charities SORP IFRS 1021 Accounting and Reporting by Charities.. Statement of Recommended Prathce applicable to charities preparing their account5 In accordance with the Financial Reporting Standard applicable in the UK and Republic of Ioland IFRS 1021 leffective I January 20191" Financial Reporting Standard 102 Yhe Financial Reporting Stsndard applicable in the UK and Republlc of I￿land. and the Charities Act 2011. The Charity is a Public Benefit Entity as defined by FRS 102. 2.2. Fund A¢countln9 Unrestricted funds can be used in accordance wilh the charitable objertives at the discretion of the trustees. Designated funds comprise unrestrirted funds that have been set aside by the trustees for a specific purpose. Restricted funds are to be used for specific purposes as la￿ d¢)wn by the donor. Further explanètion of the nature and purpose of each fund is induded in the notes to the flnanclal statements. 2.3. Incomln9 R**oure•J These are included In the Statement of Financial Activltles (SOFA) when: the charity becomes entitled ¢0 the resources.. It is rnore likely than not thèt the trustees will receive the resources. and the monerary value can be measured with sufficient ￿liabIlity. Running events Income Is included when recelvable by the charity, the point at which it becomes certaln. Due to the nature of the London Marathon fundraising it can tske several months for all related Income to be collected. Donations These are generally intluded when received by the charity, since it is virtually imptsssible to be certain of the Income before thls polnt. Glft ald recoverable on ijonarions ￿e1Ved is included once thls can be quantified wlth reasonable certainty. Legacies These are included once rhe charity's legal right to the legacy has become clear and once the legacy can be quantiried with reasonable accuracy. Grants from charitable foundationg These are recognised as income when recelvable unless specihc condltions neeij to be met, and whlch suggest the grnnt should be deferred. 2.4. Resources Expended Liabillties are ￿COgnISed where it is more Ilkely than not that the￿ Is a legal or construrtlve obllgatlon committing the chanty to pay out resources and the amount of the obligation can be rneasured with asonable certainty. Expended ￿sourceS are, as tsr as is possible, include(J in the period to which they relate. All expenditure Is accounted for on an accruals basis and the majority Is directly attributable to speclfic activitie5. Other indirect costs are apportioned to artivitie5 in accordan￿ with staff activity and an assessment of where the resources have been applied. All expenditure is classified under headings that aggregate all costs related to that category. Where costs cannot be ￿1￿ctlY attributed to particular headings they have been allocated to activities in accor(Jance with staff activity or an assessment of where the resources have been applied. 2.5. Cash and Cash Equlvalents Cash and cash equivalents are basic financial assets and inclvde cash in hand and deposits held at call with banks. other short-term highly liouid Inve5ttnents that [natU￿ in no MO￿ than three months from the date OF acouisition and are readily convertible to a known amount of cash wjth Lnsignificant nsk of change in value. and bank overdrafts. Page 6

Rugby Shiva Temple And Community Centre Notes to the Financial Statements (continued) For the Period 28 August 2024 to 31 March 2025 2.6. Financial Instruments The charity only holds basic financial instruments as defined in FRS 102. The financial assets and financlal liabilities of the charity and their rneasurement bases are as follows= Financial ès5ets Debtors in ￿SpeCt of gift ald repayable from the tax authority a￿ measured at amortised cost. C3sh at bank is classified as a basic financial instrument and is measured at face value. Creditors and accruals a￿ finan¢ial instruments and are measured at amortised eost. Deferred income is not deemed to be a financial liability as the cash settlement has already taken place and there Is an obligation to deliver goods andlor services rather than cash or another fi'nancial instrutllent. 3. Income from Don•tlons •nd Leg•¢les 31 March 2025 Unrestrlcted fund Donation5 and gifts 25.562 4. An•lysl* of Exp•ndltur• 31 March 2025 Support costs (gee note 51 Rèlslng funds 713 5. Support Costs 31 March 2025 Ralslng fund• Premlses expenses General at1minlstratlon 405 308 713 6. Aver•ge Number of Employees Average nurnber of employee5 during the period was.. NIL 7. Credltors: Amounts Falllng Due WSthln One Year 31 Morch 2025 Other loans 10,166 Page 7

Rugby Shiva Temple And Community Centre Notes to the Financial Statements (continued) For the Period 28 August 2024 to 31 March 2025 8. Loan5 An analysis of the matunty of loans is given below: 31 March 2025 Amounts falling due withln one year or on demand: other loans 10,166 9. Movement In Fund$ Asat28 Aug4l$t 2024 Asat31 Expendlture M•r¢h 2025 Income Unre•trtcted fund* General.. General unre5trlcted fund 25,562 17131 24,849 Total fund• 25,562 17131 24,849 10. Tr•nu¢tlons wlth Trurtee• None of the trustees received any remuneration or any other benefits from an employment with the cha￿ty or a related entity durlng the current year. Ourlng the period the expernses reimbursed to the trustees or pald direcUy to third parties were as follows.. 31 March 2025 11. Related Party Dlsclosures There have been no related party transactions in the reporting period that require disclosure, except for Ihtsse disclosed In the Transactions with Trustees note. Page 8

Rugby Shiva Temple And Community Centre Detailed Statement of Financial Activitie5 For the Period 28 August 2024 to 31 March 2025 31 March 2025 Tot•1 funds INCOME AND ENDOWMENTS FROM: Donatlons and lega¢les Donations and gifts Donations from oryanisations 22.049 3,513 25,562 25,562 EXPENDITURE ON: Rolslng lunds Rent 14051 11801 1911 1371 Printing, postage and stationery Professional fees Bank charges 17131 17131 NET INCOME 24,849 Page 9

Rugby Shiva Temple And Community Centre Independent Examiner's Report to the Trustees of Rugby Shiva Temple And Community Centre For the Period 28 August 2024 to 31 March 2025

I report to the trustees on my examination of the accounts of Rugby Shiva Temple And Community Centre (the Trust) for the period ended 31 March 2025.

Responsibilities and Basis of Report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Sanjeev Garg 23/01/2026 Accounts and Tax Management Limited Chartered Certified Accountants A T M Accountants 159 Railway Terrace Rugby Warwickshire CV21 3HQ