REGISTERED CHARiff NUMBER: 269067 BRITTAIU HII¥JU ISIWA) TEMPLE TRUST REPORT OF THE TRUSTEES AIID ALIDITED FIIIANCIAL 8TATEMEIffi8 FOR THE YEAR EMDED 31 MARCH 2024 2nd F￿￿. One Hc4*$ Hw¢. HarrO￿an 8￿1r￿ VIW? 141 3EX BRITTANIA HINDU {SHIVAI TEMPLE TRUST CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDEO 31 ￿R¢H 2024 Page Report ofth• Tru•ta Report ofthe IndependontAudltorn St4t•m•n¢ of Flnanclal ActIvI￿ Statsmont of Fln•n¢l•l Pmltlon SIAt•m•nt ot Cash Flow¥ 10 Not•8 t• thè Ststsm•ntot C48h Flows Nol•• to th• FlnanclAI Stst•m•nts 12 to 19 8RrrrANIA HINDU ISHIVAI TEMPLE TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 The trustees p￿sent their reportwlth the finanual ststements ofthe charity for the yoar ended 31 Mar¢h 2024. Thè tnjstees have adopted th• proM$ion$ of A¢¢tsuntiThJ and ReFX)rbng by CharlOe$'. Ststsment of Recunmended Pra￿1r* applic&bl& to charibes prep8riftg their accounts in accordance with the Financial RepoTtin9 Standard aFplICab￿ in the UK and Republi¢ of IrelaThl IFRS 102) leff8dve 1 January 20191. O&JECTIVES AND ACTIVITIES Ht¥tory. pollcles and obJeethi•s The Brittania Hindu IShNal Temple Trust was crea￿j by thè Hindu As¥o¢k*b'on of Great Britain on 17 Augusl 1974 with a goveming Conslitutron thatwa5 approved on the san7e day. The Constilution was amended on 4 Octob9r 1975. 26 July 1976. 18 AugUSt 1996 and 26 F8bruary 2016. Tho objective$ ol ts charity are to establish Hindu ISaNal Tompl&s where ritua15 can conducted ¥￿th sp8cial amphasis on Saivaism according to the tradltlon in Tamil NAdu, India and Ceylon (Sri Lgnk&l. Furthar 0bi9ctr￿ inckEdg prov&Jiry a place for cultural programme$, 8du¢ati¢￿l pr¢gr8mme$ and charftable *￿nts 1¢ tsk$ pl8¢e. Further inft)ffnalion about the Organ5sation. its ¢tiie¢tw¢$ thnts and pro9rams b& found on hilps'.Ilhi9hg4tshilknuNgan.orty. Actl¥ttle8 undèrtak•n to a¢hl•v• obltr¢tlve¥ The Charlty oF4ns the Teryple daily to allow all its to ¢omg and wornhip #l • siutabl8 time for them. The Charity also n8 a wlturnl schod in the Temple at*J organises addition81 events for the local members and worshI￿r8 In c¥der that Ihoy can experienc8 l&amlwJ in 8 fun onvironment among31 thelr peers. Eath year ihe Trustees and Managem8llt C￿mmIttee undertpthe a revivw of how ts Charfty ha$ 8c*thd ts 8im$ •r objectives and report to its membars how rts #th"vth"ès contributed to achiwe thes&. In additEon, th8 Trustaès and Mana9emgnt Committ¢9 plan for acbwtie5 and they will ￿ntribUte to th? aryn and objectives of the Charity and to the Charlty CoMmi￿10n guidance on public benefit The rewew helps thtr Trustees and Management Committe& ensur& acbvittes rèmain aligned to the obiactivas of thè Chanty. Thè ov&Ni&w L*iow detsils the aclbyibes und8rt*•n. Volunts• In common all charib&s th8 Charrfy is reliant on th8 contiibubon made by a numtor ofvoluntaers who the d8y to day managemenl Of1￿ Tompb. The Twsteeg wouk1 Ilke to thank all the volw)*ersfor th•ir hard WO￿ and dodKatson to the sucw$thJl running ofthe Temple. ACHIEVEMENT AND PERFORfui4fE Charltsbl• aetlvltles Cultural Progr•mme8 Th• annual f&sts"val was a great 8u¢ce3s. wrfh an exceptronklty high tumout of devotees. Throughout the year, we had been planning to ￿rry out th8 long4waited ranovation project, and as part of this. all the deityds were movéd to a custom-rnad• ara8 on the mIthJ￿ floor cA)mplax in February 2024. Thiq olh)wed us to proceed 4Mth the renovations Wh1￿ ansurin9 remolnod r9spg¢1(ully 8c¢onmodated. FINANCIAL REVIEW Trnn8aetlons and Flnan¢lal Poslllon The frnandal Ststernents are set out on pag8s 6 to 16. Tho fin•n¢ial 8t4tsments havo been prepar&J in accordance with tt ChariU8s SORP IFRS 1021 'A¢¢ounting and Reporting by Char￿eS." Ststemènt of Rg¢omrngnded Pr8¢tio applicable tr) charfuos preparfng their accounts in ac¢oidance with the Flnan¢ial Repoilng Stsndard 8pplicable in the UK and Republgc of Ireland IFRS 1021 (effective 1 January20191', Finarrial Reporting Stsndard 102'The Financral Reporbng Standard appllcable in Ihe UK and Republic of Irdand, aThJ the char￿$$ACt 2011. As stated in the introduction to this report th& trustees ¢onsthr th8 financial parforman¢tr by the th81ity during Ihe year to have ￿tn satisfactory. Tha Stat6m&nt of Fin8nth81 A¢tivibes Showed for1￿ y￿r of £62,22212023: £883.8911. The total reserves at ihe yaar gnd amountgd to £7.880,461 (2023.. £7.775.6041. Page I 8RirrANIA HINDU ISHbVAI TElblPLE TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 PIARCH 2024 FINANCIAL REVIEW Prfnclpal fundlng 8ourw5 Apart from the incAyne generatsd by Donations, the principal funding stsurt8s forthè Cholity aro curr8nty by ot. Donations Iow8rds 8perAfrc projects. Devots8s' contdbutKJns towards spedal Se￿ICe9 providad In tho Tom￿. Income from paymants by d•votiftg th•s• for this servictr is prowded by the Pirostoutside ofthe Templo. Contr￿JulI0n$ from divinit￿￿$ ond mèmbers for Iho use of the Function Hall. Rent ￿¢eNed from the rental of investment propertios hdd by thè Charlty. GIft￿d Charitys funds being uged in the Short tem for Ihe runnry ofthe Temple actiwties. together with I￿￿rOvir￿J the knlities of the Temple. h8nc8 assisb.ng in the fLNtheranc8 Oft￿ Charity and supporting its key obie¢tive$. Re8erveB pollcy The Trustees and Managementcommittee have estauishèd a polltywhèr•by Iho unrÉstrict8d fijnda not committéd or invèstsd In tsnglble fixgd assets ffre& rese￿$.) hgld ty the ¢harity should be betsveen 9 to 12 months of Ihe resources expended. this equatss to aFproximatsty £220,000 in general fijnds.. At Ih6$1gvel. Ihg Trustees and Man8gement Commlttag that Ihgy would be able to contth)u& ojrrnnt activthes of the ctharity. Bastrd on the fvlure plans a8 detail￿ below. Ihe Tn￿ and Manag8m8nt e4mmrtts• f8•1 that tharn are sufficA8nt fund$ available kj I￿t the antlclpated actMUes in the coming ye¥. fo reduce Ihg risk of over ?xpendiiur¢. procedures for authorisation of all transactions ond projects axist To thJrth•r mitigate the iisks, lh8 Trusto•s and Manag8mant Committ88 wll ¢any out poriodi¢ r¢vi¢K ofth¢ progress ol the ¢bjecb'v¢s $t*ted. FUTURE PLANS The lernple complex is currenty undergoing a rnaior renovalon wla¢L wlth a budgat of£400.OC#J allcuted forth• wo￿. Th• F4arts incJLMde the installation of a new roof and cellu￿, as wall 8$ upgrnd8s to thè wiring, •18rtital $y3t&n$. I￿ating. and plumbirKJ. A￿d￿onallY, CCTV, fire alamis. and ininKl8r alarnis wll Èe installed for enhan￿ security, and th8 flo￿ing. rAastwing, and painling will be fulty r9freSl￿d to ensure 4 modam and w*tynin9 8nvironmenL STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng docurn•nt The charity i8 contmlled by its goveming a wittèn Consti￿tion. ¥¥ an uni¢Korporntad charity. Organi8atlonal atrudurè The Chanty is managad by iisTntste8s and the Management Committee. hawng an affi￿tion with piml8r org8nisatiort$ in Flji. Malaysia. Sin9aporè, India, Cèylon ISriLankal, Mauriti"us. South Africa and many othertsrriiorie5. REFERENCE AND ADMINISTrATIVE OETAILS R•pl$t•r•d Chathy numbor 269J67 Prfnclpal addr••8 200A Arthway Road London N6 5BA Pago 2 BRITTANIA TrINDU {SHIVAI TEMPLE TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Tru$tso$ Frorn 01 Aprfl 2023 to 31 March 2024 Mr K Nagarajah Mr P BarthipAn Mr M. Perinpanalhan Drv. P. Narayana Rao Mr S. M. Srik8ntha Mr S. Sothlllngom Mr A. Vairavamoorthy Chairmon Treasurer S•crètsry Decga5ed Marth 2024 Ad￿lOry Coun¢ll Mr K. Na9arajah Mr C. CanAgosundaram Chaimian Seuetary Audltorn Albury A88odatss Umtt¢d Chartered Accountants & Statutory A￿dItOr 2nd Floor. One Hobbs House. Harrovian Busin088 Wlla Be88boroL4h R¢>&d Mk4dl•8•X A13EX ACCOUNTANTS Fleyl Flnanchl Accowthnt Flexi House 280 Imp&rtal Drfv• R•ynvJrn Lon• H•rrow HA2 7HJ BANK B8rd&ys Bonk mbladon Bu8in•M C•ntr• London SW19 7JZ Natrths18ank Pk 18 Wmbwon Hlll Road London SW19 7NN TRUSTEES. RE8PON8IBILITY 3TATEMENT Th• truBte85 aro r8sponsibl8 forprep8ring th8 Reportoltho TIugt¢•s and th• fM)anclalslot8m8nts In aCCKJrdar￿WSth Appllc4b and Unitod Klngdorn Accounting Standards (United lQngdom G&norally AttopbJ A¢¢ountlng Pro¢tIC￿l. Th• law appllcablo to chiiits88 in England and WalD¥. Ihg Chgdtb8 Act 2011, Chaflty (ACCO￿18 and Rom} Re￿latIOnS 2008 and tha pro¥hslons ol the trust deed requires the tnJstse# to prèparè fin￿￿81 atst8mènts lor èaeh ftnanclal y8ar whkh a tsue and lair view of the 81at• ol offalrs ol th& charity and ol the incoming resources and appl￿8110￿ ol ￿¥oU[E¢s, Indudlng the ir￿m* and 8xpend￿ur8. of the charity for that period. In pr&padn9 those financiql $tslemgnts, lh8 tru$tg9$ org requlred to sahct suitAbla accounting poliu•s and than apply them ¢onBi$t¢nYy', ob8•r¥è thg method¥ and priwpl85 in th& Charity SORP,. m*ko judgtrmonts and estimate¥ thgt aro fo8￿n#bI* and pnJJ•nt'. Stste wl*th¢r aFPli￿bIe accounbno ¥tand•rdB hove been follow&J, 8ubjera to any material deparlurn5 dI￿O$8d and explairrfd in the financ4al staternents., prepare the financlal statements on the gc4ng conc•m b8$* It 1$ kn8Fpropriat• to pwwn• Ihgl th• charity *lll C4JnUnue In buslne Page 3 BRrrTANIA HIMDU18IIIVAI TEMPLE TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 IAARCH 2024 TRUSTEES. R￿￿ONsIBIL1r¢ srATEMENT.Mnllnugd fina￿81 pcsrfion ofth8 charity and Io 8nabl• to wsure that the financad Stat￿nents with thg CharhJes Act 2011, lh• Charity (AL￿￿￿ts aThJ Re[#)￿1 w￿all)n$ 2W8 and of thè trLk4t de￿￿ T￿ ar8 rnspon5iblg for safwJuorthng the ass•ts of ts L*arlty and he￿ for takry￿ St￿ for Ihe FfftTrt￿)￿ and of fraud and other Irwulartle& iAr Pornmar￿an B8rtWn-TftAt•e REPORT OF THE INDEPENDEKfAUDITORS TO THE TRUSTEES OF BRrrrANIA TrINDU ISTrWA) TEMPLE TRUST Oplni¢)n We have audited the financi￿ statements of Brtt12nkg HwKlu (Slwa) Ter* Tnwt (the 'tharity) tr the year eThlad 31 March 2024 whith canprise the Stst•merrt of Finart41 Ath￿￿$, lh8 StatwTr8rt of FTr)anoal Pc6Its￿. thè Stat*m8nl of Cash Fknvs and ntste¥tolhe fmarKial $ta*ments. Ind￿11￿) a sthi)maryolsKJnificantattounb"ng pc4icaas. Th•fthartial ￿porting rtgd¢)m Garterany Ac¢¢ptsd knountirYJ Practieo). In our the finarnyal sta*W￿fits.' . gi￿8 and falrviewoflho state ofthe affaw5 a5at31 2024 aTrJ of11sir￿4XThng r8Sou￿ *KI appfleal￿ have been prepargj in alx0rdan￿ YAth the Wuw￿ents ofts Chariltes 2011. Ba¥ls fof oplnlon We conducted our a￿lit in oc£oftSanc• wilh Intemational Stsndards on IUKI IISAS IUIQI aThJ appjtcabk law. Our rgsponsthiffib'es w)dw trwe standard$ a￿ fvrther desatsed in the htsjitors. r8wNbilili&s lor thè audlt of thè finandai Statsrywits section of our rem We are of Iha charty in act))rda￿ with Ihè èlhtcol r¥q￿rern•nts lh* 8r* relevant to (￿ra￿￿rt ofthe fin8rtia stathents in the UK indwl¥y the FRCS Eth￿1 Standard. ond ￿ have fv1fi11gd our other othical rèsponthlilies in #£C￿danCe wrfh these requir￿￿nts. Ihat th8 audit eMd8nc8 w8 hav8 obtainad Is sufvent and appwiak to wo¥Nle a ryxopinm. ConeluBlon• rnLqtlng to golng cort•m In a￿￿￿'ng thg financ4d staternenM ￿ haNE 0)nd￿j&1 thattr￿ trusie8S' LLSè of goir¥J ts)n¢om of acg))untiNJ In th• 8as8d on thè woth h8* portormed. wo have not XJOnti￿d any material ￿￿ella￿ties Idaling lo e￿nts or conditions tha( iTrJiwdualty or txjliethvety. may cast ggnificant drmjbt on the c4i•nVs ability to o)ntinue as a goirvj C￿L￿n for a period of at 0fth￿ reporL Other Infofftafjon Report oth•rthan tl• frngn¢?4 #￿￿￿nts our Rwt ofthe Inder￿ A￿jit￿ thereor Ow Ow'n￿ on Ihe finan¢￿￿ ststements ¢Joes not cow ts otlw information •r•J, wt to th• èxt•rt otherw wl St￿ in rnport not •XW￿ any fomi o[assu￿￿ theTW In conneLa*)n wilh our a￿lIt of th& fina￿>￿ state￿￿. our rwrwlylty 1$ to rthj tho dher infonython and, kn tYolrKJ $0. eonsKlervthetherthè othwinknn8tson s mat*iaWy the finanrial statements or our k￿l￿edge obtain&J in the audit or oth&r￿st aFpe•$ 10 b¢ m#twIal￿ [r￿$Stat¢d. 11 we ￿ s￿h mateiial ino)nsisten¢ies or appa￿nI material misstatoments, we are required to dete￿nIr￿ ¥thether thks gws ri￿ to • m*¥rial mtsstatsrnonl in th& fin8nual ststsments Snform*n, we S￿ to reportthotts￿ h8¥e Th)thirvJ to report in Ihis regar Matt•r8 On Yhthkh ar• r•qulrod to r•pDrtby •xcaplk>n havg nothiwJ to r¢FQrt in r¥3pe¢* of Matte￿ t*t*re th8 Charib8s Ifv£cAwnts arKI R¥F￿Ls) RwJul*)n$ 2008 r•quiw us to repjrt to you rf. Tn our cyn*) the infonnation w in the Report ofthe Tnjstees is iEK>JwW in why m*ial the finanual ststom* or sufficient accounting records have not ￿en k•Ft or thè financi81 statsments a￿ not in agr•ernerrt vAth ts accounb"ThJ r8coffts and retw￿. or . ￿ havg not rec4ived all the InfO￿a￿On and expJwHtrMTAt Wu1￿ *xLMtra￿1 R¢¥ponslblllUes of trustms A¥ explained more fulty rn the TnJste8s' trustges are respo￿￿6 for the pwJ8ration of the nancial statements wlKh gi￿ a In￿ and fatr vtthv. a￿1 fry s￿* inkmal CC￿trol as the trustees detennine B necessary t48 the preparalron ofth)abKi* stst8rN)ts that are I￿e fr￿￿ rnthial mmlat￿L Whetherd￿ to fra￿￿ orerror. In pryorirrfJ th• ffin￿l Slatsme￿. thtr truste￿ afv msp(rnbk tr* th*iV$ sbthty to txffitinug 88 a going eonc*m. disdc6ir•3. ¥$ $PF4K•bb. mottW5 r*t•J to gtrfng concem us*vJ thè c*rtom b¥sis of attounting unlgss Iha tyust•o$ efv inte￿1 to Ib]uhdate ts chaiity rytrj Lws• opsr8tytrts, c* h)vtr no ￿01￿￿tic allwnatNe butto do so. Page 5 REPORT OF TrIE IPIDEPENDEMT AWffORS TO THE TRUSTEES OF BRITTANIA HINDU ISHNAI TeAIpLE TRUST Our rn•pon•lblllO•• forth• audlt Of th• lkn•n¢l•l ¥t•tyn￿nts Wo have t4en appoinbd as awlitors under SeciK)n 144 ofth• Ch¥fiYw Ad 2011 report li with thg A¢t and Taievant rngulatiorts modg or ha￿￿j effg¢t IhorguJ*or. mi95tatemen( w￿ther due to fraud LV error. and to isw a Re[￿ of the IrNJe￿nO2nE AwlitcrfB ihat indudes our ¢)pin¢on. Rèaaonabfè assuran¢o ￿ a hvJh of a$8uranc•. but is not a guarant8e that ￿ audit thnducw in ar£orda￿a ISA8 (UK) will always dete{# • material nysstatement when it ex¢ts. Misstst¢m8nts can Irom fraud txèrror and arg C￿MIdered material il, indivKlualty or in the aggrogats. they cwkl bo 0xp￿) 10 inffwic• tho ¢¢oncfflic of UBern hjonbned oppllc•bl• LM •nd mgula1￿* thf(wh di￿j1￿ with rnonwrt commariaal kn￿ed99. •r#l Obtained an uThJarntsndkng oflh•18gal r￿￿•t￿Y fr¥nv*xJrks. irth*ng Act 2011. Ch•rity SORP. and UK finowl reporfirrfJ $thnd8rt1$ Financid Rewling Counc41. as w81 as those tsnpadr4J financ statwnent amounts, di$d￿UleI, health and safety. emp&)￿ m•ttws, 8nd trth"b•ry and ¢crfrupb'on. AS8¢￿8￿ ¢omphanr* by makirs irw4uiiios, inspe¢¥rrfJ ￿￿1 mainlalnlw for non. complianc•. ¢omF41anc•. Assessed lh• •u•c•plMIty ol flnwwl •tat0Th￿ to mthrt•l mIMt•1￿ Irdwjirg tr•￿1. by tTr)(*rlr4 •bout tra￿1 susceptilxlty, kno*ledg6 of actuthpecWalW frnLhd. ￿￿u•bnQ Intomal contrd¥. Addr•ss•d thg risk of fraud ar￿ mgnaggmonl ty88 Ihrolyh •n•tyti(al wocedum. lestiw joumal enlnm, *MM•lng 8c¢ounbng •$tim•tes for potontiol bi￿. orKI in¥estybng 8*￿ifiCan11￿n￿W￿ trnr••cttons. Dosigned pro¢￿dur•S to addr•ss lh• ol irrag￿anti8S JTrd r￿n￿(￿rn￿41￿n¢•. iTrSudinp fm•nd•l st2temant disdo8ur•s, rtadiro 00￿m¥n¢¢ mgollw M￿￿*61. aboui IibJatKJnl(kn8. and ¢orr•#pond¥nrn *ilh oknvant Inquired about known inslanc83 or suspK*Ms ol •rKI r•gul•Oon•. Recog￿sed h"mitobons In d•tscts"TrJ non<0M￿l0￿4 Un￿•1&# *t•t￿￿nts In d•tscllng 1 du• io ddibernt• con￿4¢m9n1 ¢Y ¢o*Jwn. Thor• •r• Inh•r•nt lkntt•ticTh In Our thKIIt p￿*lU￿• d•ButsJ mty• r•Th￿d Ih•t l•w• •rK1 r•gthaOorn •r• from flnandol transacUon8. Ith• 1•98 tik•ty it b8come wrnra of non•rAXnplw￿. Aud￿n9 8iandarth Also Ilm￿ lh• audit procedureg r•qulrnd to td•nffji n0nllcomF4k9n¢￿ with IM ¥NI rwJul•tion• to oThwiry ol th• dlr•Glor• aTra olher Motèri*l mL8$tatwnent8 that WiBe du• to fr44*J can té h¥dw to d•t•X than thow th•t •rl•• frryn •rror al th•y may In¥dv• d•￿be1#1• Cor￿*•￿)*nt or c¥)kntyJn. A fvrther de8c￿￿On of we9p￿s￿lf1es lor tho ol th• sl*m•nts l• I￿01•d on Fln•ndal R•ForUr¥J Councifs w•bSi￿ at VAYW.trc.org.uW•Uthtorsr•spor￿￿IfjII?¥. This d0suy1￿* fomi$ part of our Report of th¢ Indopendont Atyjliorn. REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF BRI￿ANIA HINDU ISHIVAI TEMPLE TRUST Usè of our report This re￿rt 15 tnade solelyttsthe charitys trustees. as a t￿Aty, in accordance Part4 of the Charities IAccounts and Reports) Regulations 2008. Our avdit work has been undertaken so thal we might state lo the charitys trustees those rnatters we are qUI￿d lo stste lo them in an auditors, report and forno olher purw5e. To the fullest exlenl perrnilled by law. we do not accept orassum8 responsibility to anyone other than the charity aThY the chariW$ trustees as a b(Kty. for our audit work. forthis report. or for the opinions we have forn￿￿. 550 Limiied Chartered Accountants & slat￿Ory Audrtor 2nd Floor, One Hobbs HcAkSÈ, Harrovian Business Village Bessborough Road Harrow Middle58X HA13EX 16 Febwary 2025 Kiran Pai81 BA BFP FCA- Senior Stsluw AL*Jilor Page 7 ORirrANIA HINDU (SHIVA) TEMPLE TRUST STATEMENT OF FINANCIAL A¢TMTIE3 FOR TrIE YEAR ENDED 31 MARCH 2024 2024 2023 ffiJThJ INCOME AND ENDWIENTS FROII DOnab0t￿ and W¢teS 231.746 237,746 645,407 Int￿lmentincAx Total EXPENDITURE ON Rai¥iThJ fvnds 411)50 36.861 ChorllJble aellvlO•s M•nagem¢nt & Administratson Inveslment Management cast 240,907 23.313 23.313 51.284 Total NET INC(XAE Oth•r rètognl*•d gain*l{l￿￿) 62.222 563,891 N•t movem•nt In lund• 222 41fj35 11M,957 .891 RECONCIUATION OF FUNDS Total lunds brought fornvord 7A61m 7.T15.fj04 7.211.713 TOTAL FUNDS CARRED FORWARD Pag8 8 BRrrrANIA HINDU ISHNA) TEMPLE TRUST STATEMENT OF FINANCIAL posmoN 31 MARCH 2024 2023 Totsl fund$ Unrnstth*l Total FIXED ASSETS Tanglblo assets 10 11 1302 W.528 3.058,930 3.032.354 1802 7847.920 7A48930 7,422.354 CURRENT ASSETS Debtor8 Cosh at b￿k h) 12 13.707 13.707 744.S41 791.325 723.729 CIIEDITORS ts Wlrw du• wlllth ￿ y•w 13 169.8e81 145,4081 NET CURRENT A88ET8 678 321 871070 7A•4312 170.307 1fy)M75 CREDITOR8 tslty aft￿ft￿ lh￿ 14 {325,0711 NÉY ASSET8 1 777S604 FUNDS Untestrlcted funds R•8lrlcl•d lund8 18 316.149 3rJ.927 7 451677 TOTAL FUND8 •Wod on Its behaw Mr P•ranwgiiwn i RAISING FLIND8 R•hlng don•llon• •nd l•gKI 2024 2023 a Garfond• M¢*m expen 38,088 30.711 CHARrrABLE ACTMTIES COSTS COSts18 nolo 6> Tot•l$ Manag•n•nt & Administr*tson In￿$1m•nI M8w•m•nt ccat ¥Xl,112 3S9h95 Page 13 BRITfANIA HINDU (SHIVA) TEMPLE TRUST NOTES TO THE HNANCIAL STATEMENTS- contlnu•d FOR THE YEAR ENDED 31 MARCH 2024 SUPPORT COSTS Financ& Tots Management & Admlnistralon TRUSTEES. REMUNERATION AND BENEFITS There We￿ no Irustee3' remunerallon or other ben•ffits fDr the ￿r ended 31 March 2024 nor for the year ended 31 March 2023. Tru$tse#' expenseo Thert Aere no trustees. èxwses paid lor year8nded 31 Maith 2024 norlor tho y¥8rond•d 31 2023. STAFF COSTS 2024 2023 Wages and salartes Sodat S8eurity Costs Other pension wsts 66.669 42.S35 42,885 The average rmnthly nthTrb8rof •mploya8s durirvj tho y¢arwos a$ folltyws.. 2024 2023 Charitabb Activili Admlnistration No enwioyeas re￿iVed emolwnents in eX￿S of£60.000. COMPARATIVÉS FOR THE STATEMENT OP FINANCIAL ACTIVITIES Unrn$tri¢t¢d Rostrictsd frlnd fund Total funds INCOME AND ENOOWMENTS FROM Donations And legac 211,150 434.257 645.407 Invesbnont In￿Me Totsl EXPENDITURE OM Raising (unds 36.861 36,861 Charltable a¢tlvlttgs Management & Administration Investment Manag•m&nt CC6t 240,907 240.907 51,284 51,284 Other 6.970.e3 18.970,6361 P¥g• 14 BRITfANIA HIMDU ISHNA) TEMPLE TRUST MOTES TO ThE FINANCIAL STATEMENTS. conthiue(I FOR THE YEAR ENOED 31 IAARCH 2024 COIAPARATWES FOR THE STATEIIENT OF FINANCL4LACTivmES. e¢ythtIrn￿d Un￿striCted Re&ttthJ fvnd fur Total nds Tolal NEf IMCOWEXPENDMJRE {6.841.IY)2) 7.404.893 563.891 RECONCIUATION OF FUNDS Totsl thjrnjs browJht forward 7.164.929 46.784 7.211.713 TOTAL FU140S CARRIED FORWARD 7 775.804 10. TANGIBLE FIXEDASSETS FLKturns ¥rbJ Freeh(4J mathi COST OR VALUATIOM At 1 ￿ri12023 R•¥aluation$ 0.636 434,267 3,389.799 At 31 Marth 2024 DEPRECIATION At 1 April 2023 Charyg foryear 276￿9 367A45 At 31 Marth 2024 291 NET BOOK VALUE At 31 Marth 2￿24 47 892 3 068 930 At 31 Marth 2023 Cost OrV￿Ual1on at 31 Marth 2W24 is ty. Fmhold Pknt & proparty machlnery and V￿￿￿10n in 2W24 42.635 42,635 228 476 892 Py15 BRirrANIA HINDU (SHIVA) TEMPLE TRUST NOTES TO THE FINANCIAL STATEMElnS- conllnwd FOR THE YEAR ENDED 31 MARCH 2024 11. FAIR VALUE At 1 Apdl 2023 4r*Y 31 March 2024 NET BOOK VALUÉ At 31 March 2024 4 390 IXIO Al 31 March 2023 11 DEBTOR8: AAICLINTS FALUNG oue TMTHIN OIIE YEAR 2024 2023 Other debto Prepaymwts 1.929 591 591 13. CREDITOR8: AAlOU1￿8 FALUNG r#R VrnllN ONE YEAR 2024 2023 Bank loan¥ al￿ rthffjrdrnft• It•• rKl• 151 Trad• cr•ditc Otr*r ¢r•4btorn 36.56$ 10.340 30.136 69 14 CREDITOR8: AMOUNT8 FALUNG DUE AFTER IIORE THAN ONE YEAR 2024 2023 Bank loww {sw 151 325 071 115. LOAIIS An •ndy*'$ oftr* m•turlty ofb)wo o gr¥W belw. 2023 Amwnts tslliw *ithin y•won dam￿1. Bank loans 35 Amwnts tslliNJ botweon 84rd¢ Iwrf- 1.2 )*•rn Py16 BRITfANIA HINDU {SHIVA} TEIIPLE TRUST NOTES TO THE FINANCIAL STATEMENTS- conllnwd FOR THE YEAR ENDED 31 hlARCH 2024 10. MQVEfiw IN FUND8 Nèt Al 31IY24 At 114r23 in Unr••lrlct•d fwMI• Genwal fuThJ 323.927 61222 386.1 R￿t￿cted fund• Re8trCtod Fund5 7JS1.ffl 41636 7,494112 TOTAL FUND8 Not mmmonl In tndudrd kn the abrN• *• a• fdhm.. ￿0￿Man¢ in fur￿$ Unr••trl¢t•d fund• G•rw¥l lund 417.QU (4XU61 12,22Z R••trlcl•d fund• R￿t￿¢t*d Fur 42,03S 42,83 TOTAL FUND8 424 Wl ￿$)6 Not At 31tsr23 At 114r22 h) lundi Unrn•trl¢t•d lund• GOr￿rnI fvnd 7.184,929 18,841,(ml 323.927 R••lrl¢t•d fvnd• R•strictod FuTrJs 7,404,893 7.451.877 TOTAL FUND8 7211713 Pay 17 BRIThANIA HINOU ISHIVAI TEMPLE TRUST NOTES TO THE FINANCIAL STATEMENT8 - ¢onllnu?d FOR THE YEAR ENDED 31 PAARCH 2024 1& MOVEMENT IN FUNDS- ¢ontlnuèd Comparative net mov•mont in fwHls. indudad in tho 8bov• #re 48 follows.. Incomlng rssourt¢$ Rgsour¢es oxpgnded Movemfrnt in ftJrKIs UnmtrJ¢ted fund• Gwwral fvryj 458.686 17.299.888) 18,841.0021 R￿1￿¢￿d fund• R￿In¢l$d Fund$ 434.257 6,970.838 7.404.893 TOTAL FUMDS A cuff¢nt 12 rnonlhs 4nd prior y￿r 12 month8 eAimbln•J posluon 1$ a8 follm.. Not movam•nt In fund• Al 3113124 Al 114122 Unrn•trl¢t•d fvnd• GeMr41 fvTha 7.184,929 16,778.7801 386,149 R••trletsd fvnd• Reslri¢¢ed Fund¥ 46,784 7,447.528 7.494,312 TOTAL FUN08 7211713 7 880 461 A ¢urronl 12 monthi ar￿ prtor y••r 12 months ¢4rnblned n•t M0￿ment In lund$. Irdud•d In Ihe abow •r• Incoml r•80ur¢•8 R••ourc•• Q•ln$ •nd Mov•ment in fund• Unr••tslet•d fvnd• General fvnd 945.774 17.724.SS41 18.778,7801 R￿trICIa0 fvnd• R88th¢te¢J Fund$ 434.2S7 8,970.638 42.835 7.447,628 TOTAL FUNDS 1380 031 539181 Page 18 BRITfANIA HINDU ISHIVAI TEMPLE TRUST NOTES TO THE HNANCIAL STATEMENTS- ¢ontlnu•d FOR THE YEAR ENDED 31 PIARCH 2024 17. RELATED PARTY DISCLOSURES There were no r¥lot¥d pahtr Iransacti)n$ forthè ye8rend8d 31 M¥r¢h 2024. Pagg 19