| PAGE | |
|---|---|
| LEGAL AND ADMINISTRATIVE INFORMATION |
|
| 4-7 | REPORT OF THE TRUSTEES |
| 8-9 | INDEPENDENT AUDITOR'S REPORT |
| STATEMENT OF FINANCIAL ACTIVITIES | |
| BALANCE SHEET | |
| 12 | STATEMENT OF CASH FLOWS |
| 13-21 | NOTES FORMING PART OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED | 31 MARCH 2021 | |||||
|---|---|---|---|---|---|---|
| 2021 | 2020 | |||||
| Unrestricted | Restricted | Total | Total | |||
| Notes | Funds | Funds | Funds | Funds | ||
| E | K | |||||
| TOTAL INCOME | ||||||
| Donations and Legacies Other Trading Acitivities |
111,377 272,499 |
318 | 111,695 272,499 |
296,235 237,631 |
||
| Income From Investments | 362 | 362 | 1,052 | |||
| TOTAL INCOME | 384,238 | 318 | 384,556 | 535,118 | ||
| TOTAL EXPENDITURE | ||||||
| Expenditure on Raising Funds |
143,076 | 143,076 | 274,488 | |||
| Expenditure on Charitable |
activities | 116,480 | 116,480 | 100,568 | ||
| TOTAL EXPENDITURE | 259,556 | 259,556 | 375,056 | |||
| NET INCOME | 124,682 | 318 | 125,000 | 160,062 | ||
| RECONCILIATION OF FUNDS |
||||||
| Total funds brought forward |
6,697,950 | 46,466 | 6,944,416 | 6,784,354 | ||
| TOTAL FUNDS CARRIED | FORWARD | 7,022,632 | 46,784 | 7,069,416 | 6,944,416 |
| Notes | 2021 | 2020 | ||
|---|---|---|---|---|
| E | E | |||
| FIXEDASSETS | ||||
| Tangible Assets | 9 | 2,630,620 | 2,618,089 | |
| Investment Property |
10 | 4,390,000 | 4,390,000 | |
| CURRENT ASSETS | 7,020,820 | 7,008,089 | ||
| Debtors | 35,493 | 29,713 | ||
| Cash At Bank And | ln Hand | 465,147 | 395,596 | |
| 500,640 | 425,309 | |||
| CREDITORS | ||||
| Amounts Falling Due Within One Year |
12 | (61,023) | (51,400) | |
| NET CURRENT ASSETS | 439,617 | 373,909 | ||
| TOTAL ASSETS LESSCURRENT LIABILITIES | 7,460,437 | 7,381,998 | ||
| CREDITORS | ||||
| Amounts Falling Due After More Than One Year |
13 | (391,021) | (437,582) | |
| NET ASSETS | 7,069,416 | 6,944,416 | ||
| FUNDS | ||||
| Unrestricted Funds |
14 | 7,022,632 | 6,897,950 | |
| Restricted Funds |
14 | 46,784 | 46,466 | |
| 7,069,416 | 6,944,416 |
| Notes | 2021 | 2020 | ||||
|---|---|---|---|---|---|---|
| E | ||||||
| Cash Flows From Operating Activities: |
||||||
| Cash generated from operations |
16 | 94,398 | 124,845 | |||
| Net cash provided by (used in) operating |
activities | 94,398 | 124,845 | |||
| Cash Flows From Investing Activites: |
||||||
| Purchase oftangible fixed assets Interest received |
(25,210) 362 |
(8,308) 1,052 |
||||
| Net cash provided by (used in) investing |
activities | 24,848 | 7,256 | |||
| Change In Cash And Cash Equivalents |
In The Reporting | Period | 69,550 | 117,589 | ||
| Cash And Cash Equivalents At The Beginning |
OfThe Reporting | Period | 395,596 | 278,006 | ||
| Cash And Cash Equivalents At The End OfThe Reporting |
Period | 465,146 | 395,596 |
| NOTE: 2 | 2021 | 2020 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| DONATIONS | AND | LEGACIES | F. | |||||||
| Donations - Unrestricted |
||||||||||
| General charitable | income | 65,995 | 226,783 | |||||||
| Covenanted income |
5,960 | 9,984 | ||||||||
| Undiyal | 20,099 | 28,122 | ||||||||
| Gift aid | 6,960 | 29,629 | ||||||||
| Furlough Grant |
12,363 | |||||||||
| 111,377 | 294,518 | |||||||||
| Donations -Restricted |
||||||||||
| Saiva Charity | 318 | 1,716 | ||||||||
| 111,695 | 296,235 | |||||||||
| 2021 | 2020 | |||||||||
| Note 2.1 General Charitable | Income | E | ||||||||
| Archanas | 11,357 | 61,067 | ||||||||
| Upyams & Festivals |
19,905 | 72,574 | ||||||||
| General Donations |
22,840 | 11,536 | ||||||||
| Special Events | Upayam | (Pothu) | 780 | 11,383 | ||||||
| Thedchanai | 776 | 3,996 | ||||||||
| Priest Services | 480 | 1,195 | ||||||||
| Items Abiseka | 8 Homam | 295 | 1,885 | |||||||
| Flowers & Garland | 2.1a | 5,478 | 21,452 | |||||||
| Prasaadam &Annadhanam |
1,388 | 27,797 | ||||||||
| Vastrams & Calendar |
Etc | 2,696 | 13,899 | |||||||
| 65,995 | 226,783 | |||||||||
| Note 2.1a Flowers | & | Garland | 2021 | 2020 | ||||||
| Flowers | 2,070 | |||||||||
| Garland | 5,478 | 19,382 | ||||||||
| 5,478 | 21,452 | |||||||||
| NOTE: 3 | 2021 | 2020 | ||||||||
| OTHER TRADING | ACTIVITIES | |||||||||
| Hall hire | 4,000 | 11,900 | ||||||||
| Rental income | 3.1 | 268,499 | 225,931 | |||||||
| 272,499 | 237,831 | |||||||||
| Rental Income | -3.1 | |||||||||
| 2021 | 2020 | |||||||||
| Shops | 91,482 | 69,345 | ||||||||
| Flats | 177,017 | 156,586 | ||||||||
| 268,499 | 225,931 |
| NOTE: 4 | 2021 | 2020 | ||
|---|---|---|---|---|
| INCOME FROM INVESTMENTS | F. | E | ||
| Bank Interest Received | 362 | 1,052 | ||
| 362 | 1,052 | |||
| NOTE: 5 | 2021 | 2020 | ||
| EXPENDITURE ON RAISING FUNDS | 6 | E | ||
| Priest Salaries | 23,283 | 40,070 | ||
| Statutory Visa Travel & Honorarium | 7,229 | |||
| Rates and Water | 1,981 | 5,057 | ||
| Printing and Stationery |
596 | 2,605 | ||
| Postage and Carriage | 302 | 2,845 | ||
| Telephone and Broadband |
2,716 | 4,973 | ||
| Cleaning and Refuse Collection |
32,576 | 37,663 | ||
| Light and Heat | Note 5.1 | 12,964 | 15,874 | |
| Temple Maintenance | 7,966 | 15,066 | ||
| Insurance | 14,066 | 13,684 | ||
| Temple Consumables | Note 5.2 | 9,588 | 48,823 | |
| Flowers &Garlands | Note 5.3 | 9,564 | 28,570 | |
| Special Poojas Expenses | 1,550 | 36,303 | ||
| Charitable Expenses |
336 | 1,156 | ||
| Temporary Priest |
13,108 | |||
| Depreciation | 12,480 | 14,571 | ||
| 143,076 | 274,488 | |||
| Note 5.1 Light and Heat | 2021 | 2020 | ||
| Heating | 10,255 | 14,720 | ||
| Lighting | 2,709 | 1,154 | ||
| 12,964 | 15,874 | |||
| Note 5.2 Temple consumables | 2021 | 2020 | ||
| Prasadam | 1,002 | 26,878 | ||
| Pooja | 6,999 | 16,047 | ||
| Abiseka | 1,587 | 5,898 | ||
| 9,588 | 48,823 | |||
| Note 5.3 Flowers &Garlands | 2021 | 2020 | ||
| Flowers | 160 | 3,080 | ||
| Garlands | 9,404 | 25,490 | ||
| 9,564 | 28,570 |
| NOTE: 6 EXPENDITURE ON CHARITABLE ACTIVITIES |
NOTE: 6 EXPENDITURE ON CHARITABLE ACTIVITIES |
NOTE: 6 EXPENDITURE ON CHARITABLE ACTIVITIES |
NOTE: 6 EXPENDITURE ON CHARITABLE ACTIVITIES |
NOTE: 6 EXPENDITURE ON CHARITABLE ACTIVITIES |
2021f | 2020f | |
|---|---|---|---|---|---|---|---|
| SUPPORT AND GOVERNANCE | COSTS | ||||||
| Admin Staff Salaries Office Equipment Maintenance Audit Fees Accountancy Fees Legal & Professional Fees Charitable Donations Property maintenance Agency Fees and Commission Bank Charges and Interest Bad Debts |
Note 6.1 | 22,423 2,703 4,980 4,720 3,776 904 16,450 21,339 14,990 24,195 |
25,613 1,469 4,800 6,323 4,500 3,083 10,457 23,066 21,257 |
||||
| 116,480 | 100&568 | ||||||
| Governance costs represent auditors' |
remuneration | off4,980(2020:f4,800) | |||||
| Note 6.1 Loan Interest &Bank |
Charges | 2021 | 2020 | ||||
| Loan Interest | 12,820 | 17,366 | |||||
| Bank Charges | 2,170 | 3,891 | |||||
| 14,990 | 21,257 | ||||||
| NOTE: 7 | |||||||
| TRUSTEES' AND KEYMANAGEMENT | PERSONNEL REMUNERATION | AND EXPENSES | |||||
| None ofthe Trustees, or person related | or | connected | by business to them, |
has received or waived any remuneration | |||
| during the year. | |||||||
| There were no trustees' expenses | paid | for | the year ended 31st March 2021 nor for the year ended 31st March 2020 | ||||
| NOTE: 8 STAFF COSTS |
2021f | 2020f | |||||
| Charity | 23,283 | 40,070 | |||||
| Administration | 22,423 | 25,613 | |||||
| 45,706 | 65,683 | ||||||
| Wages and Salaries Social security costs |
44,942 173 |
64,337 366 |
|||||
| Employers' Pension Contribution |
590 | 980 | |||||
| 45,705 | 65,683 | ||||||
| The average monthly number ofemployees |
during the year was as follows | ||||||
| -Charitable activities |
|||||||
| -Administration |
| Freehold | Statues, | 2021 | 2020 | |||||
|---|---|---|---|---|---|---|---|---|
| Land & | Fixtures 8 | Furniture | & | |||||
| Total | Buildings | Fittings | Office Equip | Total R |
Totalf | |||
| As at 01-04-20 Additions |
2,580,636 | 266,480 25,018 |
82,486 192 |
2,929,602 25,210 |
2,921,294 8,308 |
|||
| As at 31-03-21 | 2,580,835 | 291,498 | 82,578 | 2,954,812 | 2,929,802 | |||
| Depreciation | ||||||||
| As at 01-04-20 Charge for the Year |
236,684 9,927 |
74,828 2,552 |
311,512 12,480 |
296,942 14,571 |
||||
| As at 31-03-21 | 246,611 | 77,380 | 323,992 | 311,513 | ||||
| Net Book Value | ||||||||
| As at 31-03-21 | 2,580,535 | 44,887 | 5,298 | 2,830,820 | ||||
| As at 31-03-20 | 2,580,635 | 29,785 | 7,658 | 2,818,089 | ||||
| NOTE: 10 | ||||||||
| INVESTMENT PROPERTY | ||||||||
| Fixed Asset | ||||||||
| Investment | ||||||||
| E | ||||||||
| Fixed Asset Investment | ||||||||
| Cost ofvaluation | at 31 March 2021 is represented | by: | ||||||
| Valuation | 2000 | 2,189,108 | ||||||
| Valuation | 2016 | 4,590,892 | ||||||
| Valuation | 2019 | 1,639,000 | ||||||
| Valuation | 2020 | (4,029,000) | ||||||
| 4,390,000 |
| Unrestricted | Restricted | 2021 | 2020 | ||||
|---|---|---|---|---|---|---|---|
| Funds | Funds | Total | Total | ||||
| 6 | E | E | |||||
| Tangible Assets | 2,630,820 | 2,630,820 | 2,618,089 | ||||
| Investments Current Assets |
4,390,000 453,856 |
46,784 | 4,390,000 500,640 |
4,390,000 425,310 |
|||
| Liabilities | (452,044) | (452,044) | (488,983) | ||||
| 7,022,632 | 46,784 | 7,069,416 | 6,944,416 | ||||
| NOTE: 16 | 2021 | 2020 | |||||
| CASH GENERATED | FROM OPERATIONS | E | g | ||||
| Net income for the | reporting | period | 125,000 | 160,062 | |||
| Adjustments for: |
|||||||
| Depreciation charges Interest received (Increase)/decrease Increase/(decrease) |
in debtors in creditors |
12,480 (362) (5,779) (36,942) |
14,571 (1,052) (12,351) (36,385) |
||||
| Net cash provided by (used in) operating |
activities | 94,398 | 124,845 | ||||
| NOTE: 17 | |||||||
| RELATED PARTY DISCLOSURES |