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 HI￿￿u CHARITABLE TrUST Independent Examtn8rf8 Report INDEPENDENT EXAhWNERS REPORT TO THE TRUSTEE CF THE HINDU ctrIAR￿A8LE TRUST I r￿ort on financi￿ Stat￿en1$ ofThe Hindu Ch*itable 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 it￿peThjent e￿￿e[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 r￿Unc)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 r￿￿J. It my responsibilty to.. 1 exwnine Ihe finanoJ $￿t￿Trts sec*"on 145 Oft￿ Charibes ALt 2011. 2 to f(Alowthe pro(£du￿ l* t*ywn in the ￿er*r￿ Di￿¢b"on$ gThtn by the Charity Commissionlunder Secti￿ 14q5llbl olthe Charities Acl, and 8asls of Independent examlnefs slatsrnent My examinats.on was cxried out in aC￿rdan￿￿lth th8 g￿n 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 Staterr￿nts. and seeking ewanations frorn the tNstees con￿mIng any such matters. The prrxxdures uTh1ertaken do not provide all the emdence that be requi￿ in an audrtwd o)nseqL*nty rK) ￿)inIOn is given as to whether the financial ststernents pr858nt a'15uè ar%1 viwaNJ the rer*xtis 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 c1￿￿em1￿j 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 eX￿InatiC￿ towhi¢h attention should be dra*n 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 cOmm￿nity. 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 HI￿1￿ Yemple. Sincer Vineet Kumar Pathak Chairman. Leeds Hindu Temple YHE HINW cH￿ABLETRUST Fw Funds 117M25 117A25 TI,152 Charitab* acbvthes l475 Aid Tax Rehjr 199 199 Totsl IrKom• 14alJg9 on 81S07 Totrl EXr￿￿￿ 111,45¥ Fund ba￿nI￿ 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 LiJbilit*5 IDUrttsllif¥J 2uewthnl 110.6B61 11.522 t99.812 147.624 TO￿ n¢t Th• I1￿￿5 olthpGli•rily unrestnGted inGrynÈfLN G￿￿ra1 wrposes fu Des￿jnaEed FLmd IPrg3enes Larf F[￿u￿5 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 tsst*d on 16￿ty 2014 as amth)￿ on 2 Febtuary 2036 at¥J Ihe Financ¥al ReportiNJ Slandard aN)IKatle intt* UK ar*J Repu￿￿or]relaThJ (FRS 102) and UK GènwaltyAcceptsd ActeplirMJ PRdice 85 itapF4*s fsom 1 January2015. Th8 Trustse's meetthe definthn ola pubk benefftentty uThJerFRS 102. Ass8ts and wirrt*s are init# reccgntsed historic￿ costortransar*on valLE unkn slakny ffj the reknrIa¢￿￿n1ln9 polw n(lelsl. bl Tar#JIbkftt￿ as%ts (leprwth" n. Fr*Y assets ￿ staw at rx*ts kss aciwul8ied depre&*￿*1. The ￿5t ofminoraJditbx*re r￿t ts rAovbJEd to￿1￿ oflV% c•5t ofa5sets overthe elul Ile ai r*S". F￿￿jr858￿d Flkng5 ofthe general 04e(aNes orth& dwdy. p*ular purposes. ThE and Gleath furvj issdtyjt ￿ the llL*s lu the financialslatemprrt charws abiw t0ccfjti1￿e asa going con￿. THE HINDU CHARIf￿TRu 2 VOLLWTEERS The Hinthj CharfIa￿eTntst rths on v