**CHARITY REGISTRATION NUMBER: 1211843**
## **Wales Hanuman Unaudited Financial Statements**
## **31 October 2025**
## **PK ACCOUNTING SERVICE LTD**
Certified Accountants & Tax Advisers 97 Lower Morden Lane, Morden SM4 4SW
## **Wales Hanuman**
## **Financial Statements**
## **Period from 23 January 2025 to 31 October 2025**
||**Page**|
|---|---|
|Trustees' annual report|**1**|
|Independent examiner's report to the trustees|**3**|
|Statement of financial activities|**4**|
|Statement of financial position|**5**|
|Notes to the financial statements|**6**|
|**The following pages do not form part of the financial statements**||
|Detailed statement of financial activities|**12**|
|Notes to the detailed statement of financial activities|**13**|
## **Wales Hanuman**
## **Trustees' Annual Report**
## **Period from 23 January 2025 to 31 October 2025**
The trustees present their report and the unaudited financial statements of the charity for the period ended 31 October 2025.
## **Reference and administrative details**
**Registered charity name** Wales Hanuman **Charity registration number** 1211843 **Principal office** 10 Jersey Street Port Talbot
## **The trustees**
Mrs Gomathy Sukaran (Appointed 12 January 2026) Mr JANARDAN (Appointed 23 January 2025) GANESHANATHAN Mr NAVANEETHAN (Appointed 23 January 2025) KATHIRVELAUTAM Miss PAVITHRAA (Appointed 23 January 2025) PARAMASIVARASA Mr RAVINDRA (Appointed 23 January 2026) PARAMALINGAM Mr Sentthuran Nadarajah (Appointed 12 January 2026) Miss Suvithraa Paramasivarasa (Appointed 23 January 2025) Mr Subaskaran Sivalingam (Appointed 12 January 2026) Mr THANGARAJAH (Appointed 23 January 2025) PARMASIVARASA Mr THANESWARAN (Appointed 23 January 2025) THURAIRASA Mrs SUGUNA (Appointed 23 January 2025) PARAMASIVARAJA
## **Accountants**
PK Accounting Service Ltd Certified Accountants & Tax Advisers 97 Lower Morden Lane, Morden SM4 4SW
## **Trustees' responsibilities statement**
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period.
**1**
## **Wales Hanuman**
## **Trustees' Annual Report** _**(continued)**_
## **Period from 23 January 2025 to 31 October 2025**
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the applicable Charities SORP;
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees' annual report was approved on 15 July 2026 and signed on behalf of the board of trustees by:
Mr THANGARAJAH PARMASIVARASA Trustee
**2**
## **Wales Hanuman**
## **Independent Examiner's Report to the Trustees of Wales Hanuman**
## **Period from 23 January 2025 to 31 October 2025**
I report to the trustees on my examination of the financial statements of Wales Hanuman ('the charity') for the period ended 31 October 2025.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all 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 charity as required by section 130 of the Act; or
2. the financial statements do not accord with those records; or
3. the financial statements do not comply with the applicable requirements concerning the form and content 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.
PK Accounting Services Ltd Independent Examiner
97 Lower Morden Lane, Morden SM4 4SW
15 July 2026
**3**
## **Wales Hanuman**
## **Statement of Financial Activities**
## **Period from 23 January 2025 to 31 October 2025**
|||**Period from**|
|---|---|---|
|||**23 Jan 25 to**|
|||**31 Oct 25**|
|||**Total funds**|
||**Note**|**£**|
|**Income and endowments**|||
|Donations and legacies|**4**|45,631|
|Investment income|**5**|1|
|||``|
|**Total income**||45,632|
|||``|
|**Expenditure**|||
|Expenditure on charitable activities|**6,7**|44,560|
|||``|
|**Total expenditure**||44,560|
|||``|
|||``|
|**Net income and net movement in funds**||1,072|
|||``|
|**Reconciliation of funds**|||
|Total funds brought forward||–|
|||``|
|**Total funds carried forward**||–|
|||``|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
**The notes on pages 6 to 10 form part of these financial statements.**
**4**
## **Wales Hanuman**
## **Statement of Financial Position**
## **31 October 2025**
|||**31 Oct 25**|
|---|---|---|
||**Note**|**£**|
|**Fixed assets**|||
|Tangible fixed assets|**10**|21,377|
|**Current assets**|||
|Cash at bank and in hand||3,141|
|**Creditors: amounts falling due within one year**|**11**|22,846|
|||``|
|**Net current liabilities**||19,705|
|||``|
|**Total assets less current liabilities**||1,672|
|**Creditors: amounts falling due after more than one year**|**12**|600|
|||``|
|**Net assets**||1,072|
|||``|
These financial statements were approved by the board of trustees and authorised for issue on 15 July 2026, and are signed on behalf of the board by:
Mr THANGARAJAH PARMASIVARASA Trustee
**The notes on pages 6 to 10 form part of these financial statements.**
**5**
## **Wales Hanuman**
## **Notes to the Financial Statements**
## **Period from 23 January 2025 to 31 October 2025**
## **1. General information**
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 10 Jersey Street, Port Talbot.
## **2. Statement of compliance**
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.
## **3. Accounting policies**
As a registered charity, the organisation is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is notrecoverable by the organisation and is therefore included in the relevant costs in the Statement of Financial Activities.
## **Basis of preparation**
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
## **Going concern**
There are no material uncertainties about the charity's ability to continue.
## **Income tax**
As a registered charity, the organisation is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the organisation and is therefore included in the relevant costs in the Statement of Financial Activities.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
**6**
## **Wales Hanuman**
## **Notes to the Financial Statements** _**(continued)**_
## **Period from 23 January 2025 to 31 October 2025**
**3. Accounting policies** _**(continued)**_
## **Incoming resources**
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
- legacy income is recognised when receipt is probable and entitlement is established.
- income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
- income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
## **Resources expended**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
- expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
- other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
## **Tangible assets**
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
**7**
## **Wales Hanuman**
## **Notes to the Financial Statements** _**(continued)**_
## **Period from 23 January 2025 to 31 October 2025**
## **3. Accounting policies** _**(continued)**_
## **Tangible assets** _**(continued)**_
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
## **Depreciation**
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
## **4. Donations and legacies**
|||**Total Funds**|
|---|---|---|
|||**2025**|
|||**£**|
||**Donations**||
||Donations|45,631|
|**5.**|**Investment income**||
|||**Total Funds**|
|||**2025**|
|||**£**|
||Bank interest received|1|
|||``|
## **6. Expenditure on charitable activities by fund type**
||**Total Funds**|
|---|---|
||**2025**|
||**£**|
|Activity type 1|18,343|
|Activity type 4|6,000|
|Activity type 30|76|
|Support costs|20,141|
||``|
||44,560|
||``|
**8**
## **Wales Hanuman**
## **Notes to the Financial Statements** _**(continued)**_
## **Period from 23 January 2025 to 31 October 2025**
## **7. Expenditure on charitable activities by activity type**
|||Activities||||
|---|---|---|---|---|---|
|||undertaken|Grant funding||**Total funds**|
|||directly|of activities|Support costs|**2025**|
|||£|£|£|**£**|
|Activity type|1|18,343|–|–|18,343|
|Activity type|4|6,000|–|18,745|24,745|
|Activity type|6|–|–|1,396|1,396|
|Activity type|30|–|76|–|76|
|||``|``|``|``|
|||24,343|76|20,141|44,560|
|||``|``|``|``|
## **8. Net income**
Net income is stated after charging/(crediting):
|Net income is stated after charging/(crediting):||
|---|---|
||**31 Oct 25**|
||**£**|
|Depreciation of tangible fixed assets|1,943|
|Operating lease rentals|1,396
``|
## **9. Staff costs**
The total staff costs and employee benefits for the reporting period are analysed as follows:
||**Period from**|
|---|---|
||**23 Jan 25 to**|
||**31 Oct 25**|
||**£**|
|Wages and salaries|12,000
``|
The average head count of employees during the period was 2.
No employee received employee benefits of more than £60,000 during the year (2025: Nil).
## **10. Tangible fixed assets**
||**Equipment**|
|---|---|
||**£**|
|**Cost**||
|At 23 January 2025|–|
|Additions|23,320|
||``|
|**At 31 October 2025**|23,320|
||``|
|**Depreciation**||
|At 23 January 2025|–|
|Charge for the period|1,943|
||``|
|**At 31 October 2025**|1,943|
||``|
|**Carrying amount**||
|**At 31 October 2025**|21,377|
||``|
**9**
**Notes to the Financial Statements** _**(continued)**_
## **Wales Hanuman**
## **Period from 23 January 2025 to 31 October 2025**
**11. Creditors: amounts falling due within one year**
|||**31 Oct 25**|
|---|---|---|
|||**£**|
||Trade creditors|22,846|
|||``|
|**12.**|**Creditors:** **amounts falling due after more than one year**||
|||**31 Oct 25**|
|||**£**|
||Accruals and deferred income|600|
|||``|
**10**
**Wales Hanuman**
**Management Information**
**Period from 23 January 2025 to 31 October 2025**
**The following pages do not form part of the financial statements.**
**11**
## **Wales Hanuman**
## **Detailed Statement of Financial Activities**
## **Period from 23 January 2025 to 31 October 2025**
||**Period from**|
|---|---|
||**23 Jan 25 to**|
||**31 Oct 25**|
||**£**|
|**Income and endowments**||
|**Donations and legacies**||
|Donations|45,631|
||``|
|**Investment income**||
|Bank interest received|1|
||``|
||``|
|**Total income**|45,632|
||``|
|**Expenditure**||
|**Expenditure on charitable activities**||
|Purchases|8,890|
|Wages and salaries|12,000|
|Operating leases|1,396|
|Rent|3,500|
|Rates and water|687|
|Light and heat|1,043|
|Repairs and maintenance|919|
|Insurance|1,582|
|Other establishment|110|
|Legal and professional fees|9,500|
|Telephone|502|
|Other office costs|88|
|Amortisation|785|
|Depreciation|1,943|
|Interest due to group undertakings|600|
|Other interest payable and similar charges|76|
|Sundry|55|
|DetailedSOFAExpenditureOnCharitableActivitiesType5H|884|
||``|
||44,560|
||``|
||``|
|**Total expenditure**|44,560|
||``|
||``|
|**Net income**|1,072|
||``|
**12**
## **Wales Hanuman**
## **Notes to the Detailed Statement of Financial Activities**
## **Period from 23 January 2025 to 31 October 2025**
||**Period from**|
|---|---|
||**23 Jan 25 to**|
||**31 Oct 25**|
||**£**|
|**Expenditure on charitable activities**||
|**Activity type 1**||
|**_Activities undertaken directly_**||
|Poojah Items purchases|8,890|
|Chariot Festival fees|9,453|
||``|
||18,343|
||``|
|**Activity type 4**||
|**_Activities undertaken directly_**||
|Wages to Priest|6,000|
||``|
|**_Support costs_**||
|wages|6,000|
|Rent|3,500|
|Rates|687|
|light & heat|1,043|
|Repairs & Maintenance|919|
|Insurance|1,582|
|Computer|110|
|Professional fees|47|
|Telephone|502|
|Printing & Stationery|88|
|Subscription|785|
|Depreciation Of FF & E|1,943|
|Accountant Fee|600|
|Sundry|55|
|Cleaning|884|
||``|
||18,745|
||``|
|**Activity type 6**||
|**_Support costs_**||
|Hire of Equipment|1,396|
||``|
|**Activity type 30**||
|**_Grant funding activities_**||
|Grant charitable activity 30 - other interest payable and similar charges|76|
||``|
||``|
|**Expenditure on charitable activities**|44,560|
||``|
**13**