Ashfords Chartered Accountants Unaudited Financial Statements The Hindu Charitable Trust For the Year Ended 31 December 2023 Registered Charity Number: 258281 www.ashfords-accountants.co.uk
THE HINDU CHARITABLE TRUST 36 ALEXANDRA ROAD LEEDS WEST YORKSHIRE LS61RF REPORT AND Accouirrs For the year ended 31 DE¢ember 2023 REGISTERED CHARITY No 258281 CONTENTS PAGE INDEPENDENT EXAMINERS REPORT CHAIRMAN'S STATEMEP 24 STATEMENT OF FINANCIALAcnvrnES BALANCE SHEET NOTES TO TrIE Accouilrs
THE HIu CHARITABLE TrUST Independent Examtn8rf8 Report INDEPENDENT EXAhWNERS REPORT TO THE TRUSTEE CF THE HINDU ctrIARA8LE TRUST I rort on financi Staten1$ ofThe Hindu Chitable Twsl fortt year ended 31 DecEmber2023 ich ciynwse the Staknent of Finanaal Acbvthe& Ihe Balanc4 Wt and the related r¥)tes. Thi5 report is rnade solety to the charitvs tru5tee5, as a bc#ty. ltyexamination has been undertaken so that I mbahtstate to Ihe tharitys trustees th058 matters l arn wuir&J to state to in an itpeThjent ee[S reportand ts no otlw purpose. R•sp¢¢¥v¢ r¢sponslbllltles of truslÈes and examln The charity5 tru5tee5 are responssble forthe pwardtion Of finarriat StatEM Th8 tharitys executive rUnc)l r01derthOt an audit not rg4uired for this year under se("on 144 of the Charitios Att 2011 IW)e Charibes Acn aThJ that an indeFwthnt eMTr)inabon is rJ. It my responsibilty to.. 1 exwnine Ihe finanoJ $tTrts sec"on 145 Oft Charibes ALt 2011. 2 to f(Alowthe pro(£du l tywn in the err Di¢b"on$ gThtn by the Charity Commissionlunder Secti 14q5llbl olthe Charities Acl, and 8asls of Independent examlnefs slatsrnent My examinats.on was cxried out in aCrdanlth th8 gn by the Charity Comrnission. kn 8xaminatioTh I[L are mivwofthB accwnting [OrdS kept by the chanty and a comparison of the ffinanrial staiements wesented th t record> It aL80 indudes ctjnsideration of any unusual items or disd05ur85 in th8 finanoal Staterrnts. and seeking ewanations frorn the tNstees conmIng any such matters. The prrxxdures uTh1ertaken do not provide all the emdence that be requi in an audrtwd o)nseqLnty rK) )inIOn is given as to whether the financial ststernents pr858nt a'15uè ar%1 viwaNJ the rerxtis to matters 58t out in th8 ststernent below. Inthpendentexamirt¢ts sts1•ent In connecbcn with my ex3rnjnati($. no material matters to my alienbon 9Nes me cause to b81ieve that , any rnater1 rESFect Artor 2 lh8 accounts did not accord Ihè accountiNJ records," e¢ 3 Ihe accounts did not eeffiptywith the ¥icable requiremwts c1em1j thè lomi and content of acc¥AJnts set out in the Charibe5lAcctsJnts and Reportsl Wutstion5 200B otherthan any requirements thatthe acceunt gNe a In aNJ frd"f which k5 not I have no ¢on¢enB ha cc4ne ac¥c8s olher matleT8 in corThction the eXInatiC towhi¢h attention should be dran in thi8 report in ert0 en* a wper Of xLx)unts to be Teach&. Pavanjeet Singh BaJri IBA FCA CTAI Chartered A¢untant & TaxAdvtsor AshfO Charttred Ac£ount¥ts 2 Mar Manor Mill Lane
SHREE HIP4DL, TEINIPLE I IIXI)I'Q-H IRII.4FII.I 1111 51 Chairman'5 Annual Report 2023- Leeds Hindu Yemple Dear Devoiees and Well-Wisher5, l am deliglted to present ine annual report for ihe year 2022-2023. a year markeLI by significant changes. achievements. and strong community engagement ai the Leeds Htndu TeTnple. Current Commsttee- Appointed on 10th May 2022 VtnÈÈt Kumar Pathak IChaiiman- Management Committeel Sangeeta Shamia ITreasureri Savtanter Hargun Kaila5h Vati 5arda ISecre(aryl Chargi Solanki Management- 2nd Year This year. the management team worked extremely har¢ io serve our cOmmnity. Attendance at our evenis increased $5gnitic3niiy. with paniripation ranging from 500 10 l.LfQ people at religiou5 66therings su£h as Mata Ki Chowki. Sunderkand. Ganesh Chaturthi. and Ram Navami. On Diwali. over 2.(K)O devotees ioineé us for pula ano a spectacular fireworks d15play. Infrastructure Improvements Temple Dècor= The dittinE hall. upstairs area, and ternple entrance walls were repainted. Cleanliness: Professional cleanin6 servtces were Introduced io maintain a hygienic and pristine environment. New Tables: We purcha5e(t 15 lightweight iables EO replace the old, heavy oges, Improvin8 Dining Experience: A chapati-tnaking machine was acquired to speed up chapati production during large gaihellngs. These tables were generously donaied by 30 devotees. ensuring a 5ater improved dining experience. No temple funds ivere use¢ for this purchase Recognition-. Our temple wès feaiured on BBC Look North for Its torward-thinksng approac and for Introducing the laiest chapati-making rnachioe. which can produce I,(MJ) chapati5 per hour. Fiftancial Growth and Recognition Introduction of Online Payments= We now accept debit/credit cards, Apple Pay, and Goog5e Pay for aonation5 and other rransaciions. Ftnancial Improvement= The Temple s rolal net donations increased signifi£antly. leading TO Savings- De5Plte making Trecessary Tefurbishments, our cash ieserves grew by 200%.
rkn SHKEE HINI)LT TEMPLE IINI)I Q-H..IRIT.4BI_L I RI %1 Health znd Safetv Kitchen Hyziene= One of our kitchens receiveil a 4-stèr rating from Health and Safety Inspectors. reflecEing our dedication to maint3ininE high cleanliness standards. Community Engageinent Élderly Day Groups- Two social groups wefe feintroduced to support the well-being ol older individual4 ivithin th*? community. Educational lfiitiatives-. We launched Hindi language classes for children Interested in leaining the Language. Cultural and Spiritual Events Garba Celebration5- we were honored io host rhe Ltsrd Mayof of Leeds. rhe Chief Constable of west Yorkshire Poli£e. ano the Supeiintendent of Police ai various religious functions, strengthening community btsnrls. Public Awareness Campaign5 We organized awareness campaigns on health issues such as diabetes and heart disease. Charity Events Supporting the Disabled= In collaboration with Narayan Seva Sansthan. we organized a charity event ro ra15e TLsnds Tof rhe ireaimen- aftd rehabilitation ol polio-affÈcteo individuals. Future Plans Temple Roof Repairs= WÈ plan to repair the temple and old hall roofs. lighting Upgrades: Improvements to the dining hall'5 ligblin8 System. Floorsng Renovations= Replacement ano repair of the flooring in the old dining hall. Seating Enhancements.. Repairing old chairs 3n(i Introdvting new benche5 for a more comfortable seating expersence. As v4e book ahead. we rema5n committeu ro strengthening our mission of cornfflunily service. spifiluai growtn. ano cultural enrichment. Your univ8verIng support and active participation have been Instrumental in our success. Thank you for being an integr31 part of the Lee(Is HI1 Yemple. Sincer Vineet Kumar Pathak Chairman. Leeds Hindu Temple
YHE HINW cHABLETRUST Fw Funds 117M25 117A25 TI,152 Charitab* acbvthes l475 Aid Tax Rehjr 199 199 Totsl IrKom• 14alJg9 on 81S07 Totrl EXr 111,45¥ Fund banI 1A11.293 1.321746
THE TrIINOU CHARFfA8LE TRUST F114ANCL4LSTATEMEKrs 8AL&NCE SHEET AS Ar31 OECEMBER 2023 3)23 J22 FI¥da%S%. asseis 1.172.073 1.103.W9 1.Inon 1.163.669 Olher(blDrs 4A28 Cath at 4n hw 205.6$5 144.718 210.498 149.146 LiJbilit5 IDUrttsllif¥J 2uewthnl 110.6B61 11.522 t99.812 147.624 TO n¢t Th• I15 olthpGli•rily unrestnGted inGrynÈfLN Gra1 wrposes fu DesjnaEed FLmd IPrg3enes Larf F[u5 8 W¢. 111.612 1.16D.273 151.020 1.160273 tranciai Shaiernents were aWftJ¥ea aw a an chairm- M". Vineei on Seryewy- MrstCaiU95f. VaTI 5awè .reasL_M* SaTr9eets sharrna
NOTESTO ThE FINANCINLSTAT8AEKfs FOR THEYEAR ENDED 31 LECEMBER2023 1 ACCOUNTING POUCIES al BAS offrAnoal statemErts Ac£)Juntiw and Repcrfb"ro bychafthes preparing their acoyjnts in actordantswith th8 FirsanrAal Reporting Skndard applicabk in the UKand RepublK of IreL8nd (FRS 1021 tsstd on 16ty 2014 as amth) on 2 Febtuary 2036 at¥J Ihe Financ¥al ReportiNJ Slandard aN)IKatle intt UK arJ Repuor]relaThJ (FRS 102) and UK GènwaltyAcceptsd ActeplirMJ PRdice 85 itapF4s fsom 1 January2015. Th8 Trustse's meetthe definthn ola pubk benefftentty uThJerFRS 102. Ass8ts and wirrts are init# reccgntsed historic costortransaron valLE unkn slakny ffj the reknrIa¢n1ln9 polw n(lelsl. bl Tar#JIbkftt as%ts (leprwth" n. FrY assets staw at rxts kss aciwul8ied depre&1. The 5t ofminoraJditbxre rt ts rAovbJEd to1 oflV% c•5t ofa5sets overthe elul Ile ai rS". Fjr858d Flkng5 ofthe general 04e(aNes orth& dwdy. pular purposes. ThE and Gleath furvj issdtyjt the llLs lu the financialslatemprrt charws abiw t0ccfjti1e asa going con.
THE HINDU CHARIfTRu 2 VOLLWTEERS The Hinthj CharfIaeTntst rths on v<durdew5 to caryoutthe Mann( admirrislrffi general mathtenanc¥ In acoJrdanc8 FRS 102 aTrJtheChaiiR5SCW FRS 102. the ofgwrnlvdurtew5 ncl nis&l inthe accwrts J DONATNs Totsl Funds 2022 Funds 2023 114.825 114.825 77,152 ScPthr Total 2023 2022 2.475 2.475 491 491 FurKts FurK15 Futhds 2022 31,793 767 31.793 29.133 Water rates Insurance Lht & heat Rép8i¥s & maitharKe Travel eXPereS Tekphone & Internet Legal Fees ank eharges & InleR5t 879 5.397 2,t37 4,B53 5,769 26,936 1200 378 1.408 1.877 2.812 4.949 1.291 Sundries 3.328 S,432 At¢ountancy Fik#ure5 &fittirHJ5 3.105 3,10S 89 096
6 WAGES 2022 31.793 29,133 7 TAXATION As 8 chanty, The HinthJ ChartatTrLL51i5 exempt fwtsx in aThY g8ir6faifmg ith seLli)n 9)5 ofthe raKe$Act 19B6 or S256 of IheTaxatK)n of chaWb Gains Ao 19¥2 10th2 exterrt thatt are ap1 8 TANG18LE FIXED ASSETS & Builthr A5 A101101120rJ AthJitw)ns 1.1&J.273 103,234 1,263,507 11.509 ASAI 31112r2023 1275 016 As At 01101r2023 ChargeforthB 3.105 3.105 AsAt 31112r2023 102 942 102 943 NotBook Valu• As At 31112r2023 As AIO110112023 g CREDrroRS 2022 0rCitorS 4.614 PAYE Payat 6.072 455 10 686
THE HWIDU CHARABLE TRUST 10 ANALYSIS0FNAS5EfS 81¥FEm FUIIDS Totsl FurMI¥ 1.160273 1.160273 211.612 211.612 1 371 865 1 371 885 11 FUPIOANALYS5 31M21202J 1211293 1411 1.371.885 Toial Fwids 2021 Funds ¢oh¥J from n.152 77.t52 491 491 HMRC JRS Grant 8,5 Tolal InEom• 77 94.891 ExptrndMurn•n 74240 74.24D 111.4531 111.45¥ 20,651 F¥nd brmhIkVwd 1,322.746 1.322.746 1..095 12f1293 1.311293 1.322.746 13 RELATED PARIIES 14 STAIEMENTOF CASH FLC