**REGISTERED CHARITY NUMBER: 275804**
**Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 31 March 2025**
**for**
**The Hindu Temple - Bristol**
Wormald & Partners Chartered Accountants (ICAEW) Brunel House 11 The Promenade Clifton Down Bristol BS8 3NG
**The Hindu Temple - Bristol**
## **Contents of the Financial Statements for the Year Ended 31 March 2025**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|2|
|**Independent Examiner's Report**||3||
|**Statement of Financial Activities**||4||
|**Balance Sheet**||5||
|**Notes to the Financial Statements**|6|to|10|
|**Detailed Statement of Financial Activities**||11||
**The Hindu Temple - Bristol**
## **Report of the Trustees for the Year Ended 31 March 2025**
The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
The main objective of the charity is to promote the culture and philosophy of the Hindu faith to its members, the Bristol Hindu community and the community at large.
The main activities are:
- Organisation of events based around religious festivals
- Raising funds and donations from the members and the community at large for the upkeep of the charity
- Work with local schools and other educational bodies to improve and enhance the understanding of Hindu faith and culture
## **FINANCIAL REVIEW**
## **Principal funding sources**
The charity's principal source of funding is donations from its members. The majority of the expenditure goes towards the ongoing maintenance of the building plus the salaries of two part time priests. The reserves of the charity are retained to be used for the benefit of the charity as and when the Trustees see fit.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The charity is governed by its constitution.
Trustees are appointed to the board via an election process and serve for 3 years. The outgoing Trustees are eligible for re-election. The board consists of 6 people, out of which at least three must be local residents of Bristol City.
The Trustees are highly respected and senior members of the community, bringing in their vast experience and knowledge to ensure the charity is running properly and according to its constitution.
The day to day running of the charity is carried out by the management committee, who are elected annually at the AGM.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
275804
## **Principal address**
163b Church Road Redfield Bristol BS5 9LA
## **Trustees**
Mr R Rajani Mr K Bajaj Mr B Pandya Dr P S Midha Ms B Kathrecha
## **Independent Examiner**
Wormald & Partners Chartered Accountants (ICAEW) Brunel House 11 The Promenade Clifton Down Bristol BS8 3NG
Page 1
**The Hindu Temple - Bristol**
**Report of the Trustees for the Year Ended 31 March 2025**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
Management Committee:-
|Chairperson:|Mrs Ila Shrimanker|
|---|---|
|Vice Chair:|Mr Rasik Patel|
|Secretary|Mr Nalinkumar Parekh|
|Treasurer:|Mr Laxmicant Amratlal|
Committee Members:-
Mr Kishore Shrimanker Mr Neelanjan Das Gupta Mr Preash Patel Mrs Ila Parekh Mr Pradhyuman Patel Mr Sanjay Sampat Mr Raghuveer Ramkumar Mr Piyush Patel Mr Ronak Patel
Volunteers provide valuable help and support to ensure all the activities and events are run efficiently and smoothly.
As in previous years we would like to thank our volunteers for their valued hard work and dedication during the year
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ Mr R Rajani - Trustee
Page 2
## **Independent Examiner's Report to the Trustees of The Hindu Temple - Bristol**
## **Independent examiner's report to the trustees of The Hindu Temple - Bristol**
I report to the charity trustees on my examination of the accounts of The Hindu Temple - Bristol (the Trust) for the year ended 31 March 2025.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Dilip Patel
Wormald & Partners Chartered Accountants (ICAEW) Brunel House 11 The Promenade Clifton Down Bristol BS8 3NG
Date: .............................................
Page 3
## **The Hindu Temple - Bristol**
## **Statement of Financial Activities for the Year Ended 31 March 2025**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
91,685
Investment income
2
15,010
**Total**
106,695
**EXPENDITURE ON**
Other
76,703
**NET INCOME**
29,992
**RECONCILIATION OF FUNDS**
Total funds brought forward
559,351
**TOTAL FUNDS CARRIED FORWARD**
589,343|Restricted
fund
£
-
-
-
-
-
-
-|2025
Total
funds
£
91,685
15,010
106,695
76,703
29,992
559,351
589,343|2024
Total
funds
£
62,178
12,532|
|---|---|---|---|
||||74,710|
||||44,554|
||||30,156
529,195|
||||559,351|
The notes form part of these financial statements
Page 4
**The Hindu Temple - Bristol**
## **Balance Sheet 31 March 2025**
|Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
6
227,899
**CURRENT ASSETS**
Debtors
7
522
Cash at bank and in hand
365,900
366,422
**CREDITORS**
Amounts falling due within one year
8
(4,978)
**NET CURRENT ASSETS**
361,444
**TOTAL ASSETS LESS CURRENT LIABILITIES**
589,343
**NET ASSETS**
589,343
**FUNDS**
9
Unrestricted funds
**TOTAL FUNDS**|Restricted
fund
£
-
-
-
-
-
-
-
-|2025
Total
funds
£
227,899
522
365,900
366,422
(4,978)
361,444
589,343
589,343
589,343
589,343|2024
Total
funds
£
209,591
814
350,936|
|---|---|---|---|
||||351,750
(1,990)|
||||349,760|
||||559,351|
||||559,351|
||||559,351|
||||559,351|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. Trustee
............................................. Trustee
............................................. Trustee
The notes form part of these financial statements
Page 5
**The Hindu Temple - Bristol**
## **Notes to the Financial Statements for the Year Ended 31 March 2025**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate 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 the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 15% on reducing balance basis Fixtures and fittings - 5% on reducing balance
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Pension costs and other post-retirement benefits**
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **2. INVESTMENT INCOME**
|**INVESTMENT INCOME**|||
|---|---|---|
||2025|2024|
||£|£|
|Bank interest|15,010|12,532|
## **3.**
## **TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Page 6
continued...
**The Hindu Temple - Bristol**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025**
## **4. STAFF COSTS**
The average monthly number of employees during the year was as follows:
|Priests
No employees received emoluments in excess of £60,000.
**5.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
62,178
Investment income
12,532
**Total**
74,710
**EXPENDITURE ON**
Other
44,554
**NET INCOME**
30,156
**RECONCILIATION OF FUNDS**
Total funds brought forward
529,195
**TOTAL FUNDS CARRIED FORWARD**
559,351
**6.**
**TANGIBLE FIXED ASSETS**
Freehold
property
£
**COST**
At 1 April 2024
106,325
Additions
-
At 31 March 2025
106,325
**DEPRECIATION**
At 1 April 2024
-
Charge for year
-
At 31 March 2025
-
**NET BOOK VALUE**
At 31 March 2025
106,325
At 31 March 2024
106,325||2025
1
Restricted
fund
£
-
-
-
-
-
-
-
Murtis
£
13,563
-
13,563
-
-
-
13,563
13,563|2024
2
Total
funds
£
62,178
12,532
74,710
44,554
30,156
529,195
559,351
Equipment
£
30,660
-
30,660
26,267
659
26,926
3,734
4,393|2024
2
Total
funds
£
62,178
12,532|
|---|---|---|---|---|
|||||74,710|
|||||44,554|
|||||30,156
529,195|
|||||559,351|
||||||
||||||
||||||
||||||
||||||
Page 7
continued...
**The Hindu Temple - Bristol**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025**
|**6.**
**TANGIBLE FIXED ASSETS - continued**
**COST**
At 1 April 2024
Additions
At 31 March 2025
**DEPRECIATION**
At 1 April 2024
Charge for year
At 31 March 2025
**NET BOOK VALUE**
At 31 March 2025
At 31 March 2024
**7.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Prepayments
**8.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Social security and other taxes
Pension control
Raja Ram Mohan Roy fund
Accrued expenses
**9.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**TOTAL FUNDS**|Fixtures
and
fittings
£
137,452
24,421
161,873
52,785
5,454
58,239
103,634
84,667
At 1.4.24
£
559,351
559,351
Incoming
resources
£
106,695
106,695|Books
Totals
£
£
643
288,643
-
24,421
643
313,064
-
79,052
-
6,113
-
85,165
643
227,899
643
209,591
2025
2024
£
£
522
814
2025
2024
£
£
-
721
108
284
984
984
3,886
1
4,978
1,990
Net
movement
At
in funds
31.3.25
£
£
29,992
589,343
29,992
589,343
Resources
Movement
expended
in funds
£
£
(76,703)
29,992
(76,703)
29,992|Totals
£
288,643
24,421|Totals
£
288,643
24,421|
|---|---|---|---|---|
||||313,064||
||||79,052
6,113||
||||85,165||
||||227,899||
||||209,591||
||||2024
£
814
2024
£
721
284
984
1
1,990
At
31.3.25
£
589,343|2024
£
814|
|||||2024
£
721
284
984
1|
|||||1,990|
||||589,343||
||||29,992||
Page 8
continued...
**The Hindu Temple - Bristol**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 March 2025**
## **9. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|At 1.4.23
£
**Unrestricted funds**
General fund
529,195
**TOTAL FUNDS**
529,195
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
74,710
**TOTAL FUNDS**
74,710
A current year 12 months and prior year 12 months combined position is as follows:
At 1.4.23
£
**Unrestricted funds**
General fund
529,195
**TOTAL FUNDS**
529,195|Net
movement
At
in funds
31.3.24
£
£
30,156
559,351
30,156
559,351
Resources
Movement
expended
in funds
£
£
(44,554)
30,156
(44,554)
30,156
Net
movement
At
in funds
31.3.25
£
£
60,148
589,343
60,148
589,343|At
31.3.24
£
559,351|
|---|---|---|
|||559,351|
|||589,343|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|181,405|(121,257)|60,148|
|**TOTAL FUNDS**|181,405|(121,257)|60,148|
Page 9
continued...
**The Hindu Temple - Bristol**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025**
## **10. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2025.
Page 10
## **The Hindu Temple - Bristol**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Arti and Navrarti donations
Members subscriptions
Sundry donations
Gift aid refund
Donation boxes
School visits
Rent/hall hire
Electricity board rent
**Investment income**
Bank interest
**Total incoming resources**
**EXPENDITURE**
**Other**
Functions - expenses
Food, drinks and rations
**Support costs**
**Management**
Wages
National insurance
Pensions
Rates and water
Insurance
Light and heat
Telephone
Printing, postage and stationery
Cleaning and sundries
Repairs and renewals
**Finance**
Bank charges
**Other**
Plant and machinery
Fixtures and fittings
Total resources expended
**Net income**|**Detailed Statement of Financial Activities**
**for the Year Ended 31 March 2025**|2025
£
9,203
422
37,100
19,039
22,135
346
3,340
100
91,685
15,010
106,695
2,417
1,626
4,043
23,898
10
487
598
2,357
11,811
959
595
4,917
20,674
66,306
241
659
5,454
6,113
76,703
29,992|2024
£
6,302
713
37,993
-
12,087
260
4,823
-
62,178
12,532
74,710
1,435
2,067
3,502
21,026
(44)
225
269
2,296
1,787
768
52
3,873
5,436
35,688
133
775
4,456
5,231
44,554
30,156|
|---|---|---|---|
|||||
This page does not form part of the statutory financial statements
Page 11