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2022-03-31-accounts

BRITTANIA HINDU SHIVA TEMPLE TRUST SHIVA TEMPLE TRUST
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
CONTENTS
PAGE
LEGAL AND ADMINISTRATIVE INFORMATION
4-6 REPORT OFTHE TRUSTEES
7-9 INDEPENDENT AUDITOR'S REPORT
10 STATEMENT OF FINANCIAL ACTIVITIES
BALANCE SHEET
12 STATEMENT OF CASH FLOWS
13-21 NOTES FORMING PART OFTHE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2022 YEAR ENDED 31 MARCH 2022 YEAR ENDED 31 MARCH 2022 YEAR ENDED 31 MARCH 2022 YEAR ENDED 31 MARCH 2022
The Brittania
Hindu (Shiva) Temple Trust, registered as a charity on, 7Aprg 1975Charity number 269067.The Trust is registered as
Places ofWorship
on 19August 2020.
The governing
document
is the trust deeds (constitution)
deposited
with the Charity Commission
Some documents
the Trust name is referred as Britannia
in place ofBRITTANIA.
History
The Brittania
Hindu (Shiva) Temple Trust was created by the Hindu Association ofGreat Britain on 17August 1974with a
governing document
approved
on the same day.
The constitution
was amended
on 4 October 1975,26 July 1976,18August 1996,and 26 February 2016
Objectives
Establishment
ofa Hindu (Salva) temple or temples where the rituals are
tradifion
in Tamil ¹du,India and Ceylon (Sri Lanka).
to be conducted
with special emphasis
on Saivaism according
to the
Propagation
of Hindu
religion
Establishing
and running
ofschools conducting
religious classes and religious
music and
Other purposes
conducive
to the advancement
ofHindu
religion
in general.
ActiviTies towards objectives are carried out through
the temple complex
The Britannia
Hindu Temple Trust objective is to give the Saivites in UK immigrated
from sll over the world especially from
Sri Lanka, Fiji, Mauritius,
South Africa, India, and Malaysia the appropriiate
environment,
facilities, and opportunities
to continue their faith and beliefs.
Toachieve this objective the Trust established
a Murugan
Temple at Highgate,
200A Archway
Road, close to the city ofLondon, centrally
located in
Greater London.
The front entrance ofthe Temple complex has a porch with ornamental
temple
architecture
(Gopuram),
which isa landmark
giving the Temple identity.
The Trustees have referred to the guidance
contained
in the Charity Commission's
general guidance
on public benegt when
reviewing the aims and
objectives, and in planning
future activities. Ths main activities and the people
who the charity aims to help are undertaken to further its charitable
purposes
for public benefit.
Facilities
Wheelchair users have step free access from Wembury
Road, through
a wide
side door, to the basement
function
hall, the
library, and the disabled
toilet facilitiss.
A IIRfitting 13passengers
with a step free access from Archway
Road through
a sgdlng door, operated
by a push button assists the disabled,
mothers
with young children,
and elderly devotees and facilitates step free access to all the facilities in the temple complex.
Religious Services
Temple conducts prayers
and poojas in the same way as conducted
in Temples
in Sri Lanka, and Tamil Nadu
in India. Prayers and poojas
are
conducted 7days a week,4times a day, Morning at8.00and 11.30AM, Evening at 5.00and 8.00 PM, residents
priests performing
ths
rituals and blessings.
During pre-pandemic
days Pirasatham
(strictly vegetarian)
food, cooked in the
Temple kitchen was served to the devotees, after the 11.30Pooja and
8.00 PM pooja. This activity is stopped and totally withdrawn
to stop the Covid-1 9virus spreading
since itwas announced.
During pre-pandemic
days the temple was open from 8.00AM to9.30 PM with
a break between 2.00 PM and 5.00 PM.
During the pandemic
lock down temple was not open to the public and the rituals were carried out by the resident priests.
Following the Government
Guidelines
after lock-down been IIRed the opening
hours were limited to9.30AM to 11.30AM with a controlled number of
devotees at the Temple floor.
Pre-pandemic
days Deities were taken in procession
around
inside the Temple
on specified significant days also stopped during ths pandemic times.
Religious
Cultural
Activities
The music ofNadhaswaram
accompanied
by Melam is a religious and cultural
music played
in almost all the Temple festivals
in South India, and in
Tamil speaking
Northern,
Eastern
and Upcountry
areas ofSrl Lanka, Mauritius,
Malaysia,
and Singapore.
The Temple provides similar facilities
In a small way during the 17-day annual
festival and during some special events with restrictions considering the
neighbours
around the temple.
Othuvars
trained
in singing devotional
songs participate
on festival days.
Kavadi (asemi-circular
decorated artistic wooden structure
is placed on ths shoulder ofthe devotees)
Milk pots carrying
in
front ofthe Deities in
January Thai Poosam.
Kantha Puranam
recital
vriith the guidance ofMrS.Mahesan
former Chairman
ofthe Religious education
committee takes
place for 14 days before
Sooran Por, with the active participation
ofthe devotees.

REPORT OF THE TRUSTEES
YEAR ENDED 31 MARCH 2022
Staff
Priests - The objective is to deliver good service with a control on base load expenditure
2 full time residential
Priests and 1 part time priest are
employed.
Admin
- Volunteers
manned
the basic admin duties. A qualified
Accountant
look affer the accounts.
The Home offic licence was reinstated
in February 2020.as before with A grade. Following
the Home office
regulations, the Resident Market Labour
Test (RMLT) was carried out to prove that there are no suitable local applicants,
and
2 new priests were selected from India and are now employed.
Security
The temple complex is monitored
by CCTV. The resident trustee and other
employees ofthe Temple are also responsible for the security.
Safeguarding
Poffcy
The Trust undertakes
to exercise proper care in the selection, appoinlmsnt,
and training ofthose working in boih paid and voluntary positions with
children or vulnerable
adults.
The Trust will challenge
any abuse ofpower by anyone
in a position oftrust.
The Trust acknowledges
from the inception the need to provide a safe and
caring environment
for
afi, with the full acknowledgement that any person can
be a victim ofabuse and the Temple should be a place where afi people feel welcomed,
respected,
and safe from any abuse.
The Trust accepts the UN Universal
Dedaration
of Human
Rights and the International
Covenant of Human Rights, proclaiming that everyone is entitled
to afi the rights and freedom set forth therein,
without
distinction
ofany kind
such as race, colour, sex, language, religion, political or other opinion,
national orsocial origin, property,
birth, or other status.
The Trust also advise the congregation,
priests, all staff, and afi committee
members that everyone has a responsibility for the safety, well -being and
protection ofaff the devotees and to inform ths admin ofany unaccompanied minors or vulnerable adults in the Temple complex for taking appropriate
proactive action.
The Trust advise everyone
in the Temple to recognise that vulnerable
adults
have the riights to choose how they live and should be treated
with respect
and dignity, regardless
oftheir ethnic, gender, sexuality,
disability,
age, religious or cultural
background.
This policy and procedure
will be updated
regularly
based on feed backs and will be treated as a living document.
Promotion of Cultural Activities
Pre pandemic
the Temple halls were used for social functions,
cultural
activities, wedding
celebrations,
remembrance
ceremonies, meetings, and
religious discourse.
The Trust organises
annual
seminars
where religious topics are discussed
in depth.
Founder's
Day is a temple-organized
event creating
opportunities
for young
Hindus to participate in Music and Elocution contests.
During the pandemic
afi functions are put on halt.
The Trust is an active member ofthe Hindu Council of United
Kingdom,
Interfaith
groups, and the
Federation ofSalva Temples in United Kingdom.
This federation
publishes
an annual
calendar giving sff auspicious
times and
a listing of aff Hindu events. The Federation organises a two-day annual
conference
inviting
eminent
Hindu scholars (Salva) and saints from many countries. This was the
practice during pre-pandemic but during Pandemic
situation
no such activity took place.
Maintenance,
Renovations
Test Certificates
The (Chariot) maintenance,
gas pipe works boiler servicing
and replacement,
drainage
repairs, pest control were
carried out on a limited scale.
Contract works on refuse disposal was suspended
and rubbish was disposed
using ths council system without any expenditure.
Annual
Testing ofelectriical appliances,
Fire alarms,
Firefighting
systems were canied out.
Funding Sources
Member's
regular donation
by standing
order 0Membership
Payments.
Donation towards specific projects
General donations
Payments
by devotees for special services provided
in the Temple
Payments
by devotees for the priest service provided
outside the Temple
Payments
for using the function
hall.
Rents received from investment
properties ofthe Trust
Giff Aid
Financial
Review and Summary
Please refer to Audited report.
The bank loan on 181Archway
Road and on 1 Wembury
Road ground
flat
is reduced considerably as it is a repayment loan.
The Temple voluntary
income isjust sufficien to meet ths current
running
cost ofths
Temple
The rental income is used to meet the major construction
projects.
Flexi bank loan was cleared, but the facility is operational.
Funds are available
to carry out the planned
roof project. Hence the financial position ofthe
Trust is quits healthy.

REPORT OF THE TRUSTEES
YEAR ENDED 31 MARCH 2022
At the end ofthe year total reserves stood atf7,211,713,ofwhich 87,164,928 related to unrestricted funds. The purpose for holding funds is explained
in Note 14.
Investment
Policy
The Trust has 7 investment
properties
and one adjoining
piece ofempty land, ofwhich 3are adjoining
the Temple and
4are opposite the Temple.
Rental income is used to service the Bank loans on the properties,
renovations,
maintenance, legal obligations
letting
agent's management charges and,
for meeting
part ofthe Temple running
cost and on projects costs for improving
the facilities in the Temple complex. Most ofthe tenants are working
and air circulation
in the tlat during
daytime is not ideal to prevent condensation
causing dampness and maintenance problems.
Hence flats have to redecorated
on an average every hvo years.
Funds Reserve Policy
The Trust do not want to use the surplus cash to pay off part ofthe Bank Loan.
Arranging a bank loan to carry out any project or purchase
any additional
investment
property is expensive
and not guaranteed.
Financial Risk
Increase in the Interest rate will have some adverse effect. Coming out ofthe European
Union
may have an impact on renting out the properties.
Increase
In the minimum
wages, increase in the hourly rats ofthe skilled tradesman,
Increase in the costofbuilding materials, increase in airfreight are
the items ihe Trust have keep a watch and make appropriate
adjustment.
The disposable
income ofthe devotees is not healthy,
making the charitable
income
unstable. However,
the investment
income is there to meet any
unforeseen
problems.
Recruitment
And Appointment
of New Trustees
Trustees are appointed
in accordance
with the chariity's
constitution.
Afi Trustees act
in a voluntary capaciiy and comply with the code for the Voluntary
and Community
Sector. Relevant
induction
and training
is provided
for trustees
as appropriate to their individual
role.
Statement ofTrustees Responsibilities
The trustees are responsible
for preparing
the Report ofthe Trustees and the Financial Statements
in accordance
with
applicable
law and
United
Kingdom Accounting
Standards
(UK GAAP) and SORP (FRS102).
The law applicable to charities
in England
and Wales, the Charities Act 2011 Charily
(Accounts 8 Reports) Regulations
2008 and the provisions ofthe trust deed requires
the
Trustees are responsible
for preparing
financial
statements
for each financial year, which give
true and fair view affairs ofthe state ofthe charity and of
incoming
resources and application
ofResources induding
the income and expenditure
ofthe
charity for that period.
In preparing
those financial
statements,
the trustees are required
to;
Select suitable accounting
policies and then apply them consistently
Observe ths methods
and principles
in the charity SORP(FRS102)
Make judgements
and estimates
that are reasonable
and prudent
Prepare ths financial
statements
on the going concern basis unless
it is
inappropriate
to presume
that the charity
wlfi continue in business.
The trustees are responsible
for keeping proper accounting
records which disclose with reasonable
accuracy at any time the financial position ofthe
charity and to enable them to ensure that the financial statements
comply with
the Charities Act 2011,the Charity Regulations 2008, and the provisions
ofthe trust deed. They are also responsible
for safeguarding
the assets ofthe
charity and hence for taking reasonable steps for the prevention and
detection offraud and other Irregularities.
In this connection the Board ofTrustees have assigned
the responsibilities to aqualifie Accountant
on a part
time basis forguidance
and in the preparation
ofthe accounts before submitting
to the external auditor.
Approval
The Report Is approved
by
Board ofTrustees.
j5jQ„5j~g
g MrS.M. Srikantha
Chairman
ofthe Trust
Date

FOR THE YEAR ENDED 31 MARCH 2022 FOR THE YEAR ENDED 31 MARCH 2022 FOR THE YEAR ENDED 31 MARCH 2022
2022 2021
Unrestricted Restricted Total Totai
Notes Funds Funds
6
Funds
6
Fundsf
TOTAL INCOME
Donations and Legacies 154,229 154,229 111,695
Other Trading Acitivities 265,323 265,323 272,499
Income From Investments 239 239 362
TOTAL INCOME 419,791 419,791 384,556
TOTAL EXPENDITURE
Expenditure
on Raising Funds
181,957 181,957 143,076
Expenditure
on Charitable
activities 95,538 95,538 116,480
TOTAL EXPENDITURE 277,495 277,495 259,556
NET INCOME 142,296 142,296 125,000
RECONCILIATION
OF FUNDS
Total Funds Brought Forward 7,022,632 46,784 7,069,417 6,944,416
TOTAL FUNDS CARRIED FORWARD 7164929 46784 7211713 7069416
Continued
Operations
All amounts
relate to continuing
aciivities and all recognised gains and losses are induded in the
statement
offinancial
activities.
BRITTANIA HINDU SHIVA TEMPLE TRUST
BALANCE SHEET
AS AT 31STMARCH 2022
Notes 2022 2021
6 6
FIXEDASSETS
Tangible Assets 2,614,824 2,630.820
Investment
Property
4,390,000 4,390,000
7,004,824 7,020,820
CURRENT ASSETS
Debtors 33,681 35,493
Cash At Bank And In Hand 574360 465,147
600,050 500,640
CREDITORS
Amounts
Falling Due Within One Year
12 (52,599) (61,023)
NET CURRENT ASSETS 555,452 439,617
TOTAL ASSETS LESSCURRENT LIABILITIES 7 560.276 7460 437
CREDITORS
Amounts
Falling Due After More Than One Year
13 (348,563) (391,021)
NET ASSETS 7,211713 7,069,416
FUNDS
Unrestricted
Funds
14 7,164,928 7,022,632
Restricted
Funds
14 46,784 46,784
7,211,713 7,069,416

Notes Notes 2022 2021
6 6
Cash Flows From Operating Activities:
Cash generated
from
operaUons 16 109,715 94,398
Net cash provided
by
(used In) operating activities 499,949 94999
Cash Flows From Investing Activites:
Purchase oftangible fixed assets (730) (25,210)
Interest received 239 362
Net cash provided
by
(used in) investing activities 491 24,848
Change
In Cash And
Cash Equivalents In The Reporting Period 109,224 69,550
Cash And Cash Equivalents At The Beginning OfThe Reporting Period 465,145 395,595
Cash And Cash Equivalents At The End OfThe Reporting Period 574,369 465,145

Expenditure
is accounted for on an accrual basis and
been classified under headings under headings that aggregates that aggregates that aggregates that aggregates all
cost related to the category. Where costs cannot be directly attributed to particular headings they
have been allocated to activities on a basis consistent with ihe use ofresources.
Fundraising
Costs
Unrestricted
funds can bs used in accordance
viith the charitable
objectives at the
discretion of the Trustees.
Voluntary
Work
Voluntary
work is not included
within these financial statements.
Tangible Fixed Assets
Tangible
Fixed Assets ars stated at historical cost less accumulated
depreciation. Depreciation is provided at rates
calculated to write offthe cost less estimated
residual
value ofeach asset over its expected useful
life
as follows.
Freehold
Land &Building
Not depreciated
Statues, Fixtures &Fittings cost 1/3 Reducing Balance
Furniture
&Office Equipment
cost
1/3 Reducing Balance
No depredation
is provided
on the Freehold Land and Buildings since the Trustees
believe that
the expected life and residual
value ofthe Buildings are such that the depreciation
is considered
not material.
Taxation
The charity is a registered
charity and is for taxation purposes
entitled to exemption
from United Kingdom taxation
on its charitable
activities.
Investment
Property
Investment
property is shown at most recent valuation.
Any aggregate
surplus or deficit arising from changes in
fair value is recognised
on the statements
offinancial
activity.
Cash and Cash Equivalents
Cash and cash equivalents
include cash in hand and
deposits
held at call with banks.
Financial Instruments
The Charity has elected to apply the provisions
ofSection 11"Basic
Financial
Instruments"
ofFRS102to ag
ofits financial
instruments.
Financial
instruments
are recognised
in the Charity's
balance sheet when the Chariity becomes party to the
contractual
provisions
ofthe instrument.
Financial assets and liabilities are offset, with the net amounts
presented
in the financial statements,
when
there is a legally enforceable
right toset offthe recognised
amounts
and there is an intention to settle on a
net basis or to realise ths asset and settle the liability simultaneously.

BRITTANIA HINDU 8 IVA TEMPLE TRUST
NOTES TO THE FINANCIAL STATEMENTS —Continued
FOR THE YEAR ENDED 31 MARCH 2022
NOTE: 2
DONATIONS
AND
LEGACIES 2022f 2021f
Donations - Unrestricted
General charitable income 105,020 65,995
Covenanted
income
5,414 5,960
Undiyal 31,450 20,099
GIR aid 6,525 6,960
Furlough
Grant
1,620 12,363
Miscellenious
Income( Bill Board rent 6yrs)
4,200
154,229 111,377
Donations - Restricted
Saiva Charity 318
154,229 111,695
Note 2.1 General charitable Income 2022f 2021f
Archanas 1,924 11,357
Upyams
&Festivals
101,531 19,905
General Donations 1,566 22,840
Special Evenis Upayam (Pothu) 780
Thedchanai 776
Priest Services 480
Items Abiseka &Homam 295
Flowers & Garland 5,478
Prasaadam
8 Annadhanam
1,388
Vastrams
&Calendar Etc
2,696
105,020 65,995
NOTE: 3
OTHER TRADING
ACTIVITIES 2022f 2021f
Hall hire 4,926 4,000
Rental income 3.1 260,397 268,499
255323 222 499
Rental Income -3.1
2022 2021
Shops 85,620 91,482
Flats 174,777 177,017
280,397 268,499

NOTE: 13
AMOUNTS FALLING DUE AFTER ONE YEAR
LOANS
2022f 2021
Loan 1 181Archway Road investment 217,868 246,917
Loan 2 1AWembury Road investment 130,695 144,104
343 563 351 331
The amount owed to the bank isf381,792is secured by a debunture over the Charity's properties and fixed
and floating charges over the Charity's assets.
NOTE: 14
MOVEMENTS
IN FUNDS
At 1 April Incoming Resources Gains & At 31 March
2021
f
Resources
f
Expended
f
Losses
f
2022
Unrestricted funds
General
fund
4,821,740 419,791 277,494 4,964,037
Revaluation Fund 2,200,892 2,200,892
7,022,632 419,791 277,494 7164929
Restricted funds
~hi
hh
46,784 46,784
TOTAL FUNDS 7069416 419791 277494 7211713
Purpose of Unrestricted Funds

NOTE: 15
ANALYSISOFNETASSETSBETWEENFUNDS
f
Unrestricted Restricted 2022 2021
Fundsf Fundsf Totalf Totalf
Tangible Assets 2,614,824 2,614,824 2,630,820
Investments 4,390,000 4,390,000 4,390,000
Current Assets 608,050 608,050 500,640
LiabiliTies (401,162) (401,162) (452,044)
7,211,713 7,211.713 7,069,416