2024-08-31-accounts

48[th] year Annual General Meeting Report

Sunday 17.11.2024 at 2pm

SMS (UK) 2, Salisbury Road, Manor Park, London E12 6AB.

Agenda:

President’s Speech: The President Mr. S.Niranjan welcomed and expressed gratitude to all 48 attendees of the meeting. He extended special thanks to the Trustees, Project Secretaries and all members of the Management Committee for their continued help and support..

47[th] year Annual General Meeting Minutes : The annual report was presented by the General Secretary, Mrs.Sutharsini Vakeesan who addressed all questions raised by attendees.. The report was proposed as correct by Mr.C.Sithampatrapillai and seconded by Mr.Vamanananthan and unanimously accepted by all the members.

47[th] year Financial Report : The financial report was presented by the Treasurer Mrs.Amirtha Thiyagalingam. All income and expenditures were clearly explained. The report was proposed as accurate by Mrs. S.Renukanthan and seconded by Mrs.Sripathy Ponnuthurai and accepted by all the attendees..

47[th] year Annual Report : The report was presented by the General Secretary which highlighted the Charity’s achievements, the dedication of the Project secretaries and the outcome of the nine ongoing projects.

Following this, Mrs.Sarasvathy Murugesu was elected as the Pro-Temp Chair. She announced, Mr. Sothiratnam Niranjan, as the new President. Subsequently, the Trustees, Project Secretaries and the committee members were elected.

Our Charity’s income is less than £500,000 for the current financial year.

Our Objectives are:

a) The advancement of education of the public in the philosophy, precepts, and practice of Hinduism and in particular Saivism.

b) The relief of sickness and preservation of health, in particular among people affected by Tsunami or any natural or unforeseen disaster in Sri Lanka or any part of Asia and Africa.

c) The relief of financial hardship and in particular among people affected by the Tsunami or any natural or unforeseen disaster in Sri Lanka or any part of Asia and Africa.

During the year the charity was able to achieve it’s objectives by undertaking and executing various projects through its different sections and the several project secretaries.

The main projects this year:

• The charity has continued to provide cooked meals to homeless individuals at Seva Street, Stratford (UK) every Wednesday of the month.

• The Charity sponsored the distribution of dry food parcels to victims affected by the Ukraine crisis, particularly at the Ukraine – Poland border and also distributed educational materials to under privileged children in Sri Lanka to support their learning development, mainly through Enlightenment Circle which is an arm of the charity.

Achievements:

• The charity continue to undertake various projects in the UK for the benefit of elders, vulnerable people, youth and children through elderly centre Social Service, Funeral service (Last Rites), NTA School, Yoga Centre and Temple. We continue publishing periodical magazines and conduct Cultural and Art Classes etc.

• The charity continues to help the vulnerable, underprivileged, poor and needy people in Africa, Sri Lanka, Nepal and India; mainly through Enlightenment Circle which is an arm of the charity.

• The Charity had financially supported Education Programmes to underprivileged and needy students in Sri lanka.

• Fund raising activities were undertaken through the efforts of the Board of Trustees, and Management Committee Members of the charity.

In relation to all the above projects, The Charity has taken into consideration the Charity Commission’s Public Benefit Guidance when making any decisions.

For the next financial year …………

• The charity aims to continue and expand its current support activities while exploring further development opportunities.

• The Charity actively looking into new fundraising initiatives with a focus on supporting diversity and reaching a broader community.

Yours sincerely

Mrs.Sutharsini Vakeesan

General Secretary

Saiva Munnetta Sangam (UK)
Registered Charity 292085

2 Salisbury Road, Manor Park, London E12 6AB
Tel : [phone]
Email : [e-mail]
Web : www.saivamunnettasangam.com

Financial Statements for the year ended

31[st] August 2024

1. Accountant’s cover letter

2. Accountant’s report

3. Executive committee’s report

4. Income and Expenditure Account

5. Balance Sheet

6. Notes to the Financial Statements

SAIVA MUNNETTA SANGAM (UK) LEGALAND ADMINISTRATIVE INFORMATION Trustees Mr S Niranjan Mr S Th8mboo K4r S Balasingam Mr5 S Vakeesan Mr V Rattinam LoganathBn Mrs A Thiagalingam Mr C Sithamparapiltai PAr D Rabindramohan Mrs N Sur8ndrAn Charfty numbor Prlnclpal addr•88 2 Sali8tMJry Road Marbx Park London E126AB Accountant AJ Ao)Juntsncy 43 Anedey Road Crystsl Pal8C8 London SE19 2AS

SAIVA MUNNEThA SANGAM (UK) STATEMENT OF TUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 AUGUST 2024 The trusté8s près6nt their annual report and financial slaterrents for the year ended 31 ￿jgUSt 2024. Thg financial st8t8ments have been prepared in ac(£srd8nc• the a¢cKJunting pdicaes 8el out in note 01 to the financial Statements and comply wth the Charitys governing document. the Chanties Act 2011 8nd"Accounting and Reporting by Chariti¢s'. Statement of Recommended Practic% applicable to charities preparing their accounts In accordance wth the Flnancial Rep(llng Standard applicable in the UK and Republic of Ireland IFRS 1021" 18fféctiva 1 January 20191. 11 Is the policy of Iha Charity that unreslrided funds whit ha￿ not bgon designated for a spècific usa should b6 maintain8d al 8 lèvd aquivalent to beh¥een th￿ and six rnonth's expeThliture. The trusteès cA)nsidèr Ih8t rèservès al this lèval will ensure that, in the evenl of a Signif￿an1 drop In tundtng, they wll b& able to ¢ontinue tho Charity's current 8Ctiviliés while consideration is given to ￿ays in whKh a(1dib0￿ lunds m8y be raised. This level of resèrvès has been m8lnt8inéd throughout the year. The twslegs havo assessed the major risks to whid) the ch8rlty Is exFYJsed. and we satisfied that syslems are In place to rniligale exposure to the Ma)￿ risks. The trusttes 8r• resp￿sIble for preparing the Tustees. Repwt 8nd the financial sl8tem#nts in 8¢¢0rd8n¢s with appllc8bl8 18w an¢J Unit&J KlrvJdom A(xountsro Slandards (United ￿'r&doM Gerwalty A￿epted AccounUng Pracbco). The law ap￿1¢able to ¢hants in EThJland and Wales r8quir8S tha trusteos io pr8par8 financaal stat8rn8nts for each financial y8ar which give a true and fair vigw of the stste of affairs of th& Ch9rity and ol the in¢oming rosourcas and application of r¢s￿rCeS ol tha Charity for that year. In proparing these financial staterr￿nts, the trustees are required to.. - select sultabla accountlng pollcjes and ihen apply them cr￿51￿tentIY, - obs8N8 the methods 8nd w"ndpbs In the Chantl8s SORP., - make judgements and estimatès that are re88cffjabK8 and t1￿Jen1,. Stale whether applicable a¢￿UntIng standards have been lolkmed. sutyecl to any material departures disclosed and 8xplain8d In th8 fin8ndal statements.. 8nd - prepare the financial st8lem8nts on the gtyng cL)ncem basis unless 11 is Inappropri81e to presume that the cha￿ty 11 continue in opeiation. The tnJslee$ a￿ TeStK)n$iblè for k88plng sufficient auJuntirvJ r8cords th8t dlsdos8 wlth ￿8Sonable 8ceur8Cy at any tlme Ihe financial posU'on of ihe Charity and enaNe ihem lo ensure that the financial $ts¢ements comply wilh Ihtr Charrties Act 2011. the Charity IAco)unts and Reports} RegulalKJns 2(#18 and the prowsions of the Irust deed. They are 81so resrxjnsible for safeguarding the assets of the Charity and henrE for taking reasonable steps for the prgventbtin 8nd dat•c￿n of fraud and oth8r irr89ularilias.

SAIVA MUNNEThA SANGAM (UK) TUSTEES, DECLARATION ON UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST2024 In relation to th8 finanoal statements set oui on pages to 13.. The trustèès approve thes6 finanelal stalem6nts and C￿nfirM they are responsibl8 for them, induding selecting the apFw)riate accounting policies. applwng them consistentty and m8kJng, on 8 reasonable and prudent b8SiS, thè judgmenls undertwng them. They have b88n prepared on the going concem b8$is on th& grounds thal the Gharity wll continu8 in opèrabon. Thè tnjstees confirm that they have m8d8 available to AJ A¢¢ountsn¢y. all tr)è Charity's afxounting records and provided 311 the Infornialion nac8ssary for the compiLilion ofthe financial statements. Thè tnjstaas confirm that to ihe best of their knovAÈd9e and ￿11*1. the Accounting reccwds reflect all trAnsaetlons of the Charity for the year ended 31 August 2024. On behatf ol the tr>)8r(I Mr S Niranlan .Trust••

SAIVA MUNNErrA SANGAM (UK) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SAIVA MUNNErrA SANGAM (UK) I repjl to the thJstee$ on my examinab.on of the finarrial statements of SAIVA MUNNEThA SANGAM {UKI (the Charity) for the year ended 31 August 2024. R•spons1bllltl￿ and basls of report As the trustses of Ihe Charity you are responsible for the Fwrab"¢)n of the financial ststements in accordance wth tha requirements of the Charities Act 2011 Ith6 2011 Act). I rerK)rt in respect of my examInat￿n of tha Charity's finantial statements carriéd cljt under sect￿In 145 of th8 2011 Act. In carying out my èxamination I have followad all the ap￿1(￿ble Directbws given by the Charfty Commisslon under sectlon 14515llbl of the 2011 A Independont oxamlnerf¥ $tat•m•nt SSnce the Charily's gross income ex(wled £250,000 your ex8miner must b8 a m8mbor of a body listèd in sedon 145 of the 2011 Act. I confim that l am qu81ified lo underfakg th8 examinab.on because l am a member of , whith is one of the listod bodles. Your att￿tIOn is dravm to the faca thal th8 has wep8rthY financial statements in acLord8nce with Accountlng and R&P)￿ng by Ch8rfties preparing th&ir accDunts in aco)rd8ncè wth the Fin8n¢ial Rep)rting Standard applicabla In the UK and Republic of Ireland {FRS 102) in prefer¢nce to lh8 Ac¢ounUng and R$porting by Charfties.. Statemtsnt ol Recommended Prath'ce issued on 1 Ayil 2005 bthich is relerffjd to in the ext8nt regulat￿n8 ixjl has now been thdrawn. l understsnd that ihis has been done in order for finanoal statements to provide 8 true and fair vi8w In accordance ith Generally Accepted AccountiThJ Practyce èff8ctive for repo￿.ng periods b89inning on ( 8fter 1 January 2015. I h8V8 completed my oxamlnat0￿. l eonfim that no m8ttewy hAW Come to my attèntknn In connè¢ilon the examlnailon giving ma cause to bell8ve that in 8ny mateiial respecL 8￿￿UntIng records were not kopt in respoct of the Charity 8$ raquired by sgctth 130 of the 2011 Act.. or th8 finan¢i81 stst•ments do not a¢r￿ld with those rery)rd$: or the finanu81 ststements do not compty with the applicab￿ requirements conceming the lomi and content of accounis set out in tha Charities IAccounts an(J Reports) Regul8b"ons 2008 other than any requirem&nt that the a¢￿Unts give a tnje 8nd fair wèw vthich is not a mattar c0nsKSe￿d as part of an Independent examination. I have no concèms and have come Bcsoss no other mattets In wnn8cak￿ with th8 axamination lo whkh altention should be dr$wn In thls report in order to enable a prop8r ￿l￿tanding of the finanaal statements lo be reachad. C K Vasan AJ AccountanGy 43 Anerfey Road Crysi81 Palace London SE19 2AS .Antrky W Crysthl P•le L&nthASE19 IAS Tel: oyl Dated.. 1211112024

SAIVA MUNNErrA SANGAM (UK) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2024 Unrestricted Restricted funds funds 2024 2024 Total Unrestri¢ted Restricted funds funds 2023 2023 T¢)tal 2024 2023 Income from: Donations and legaoes Project Aclivitiés Other Income Investments 35.311 134,778 1,175 43,564 35,311 183.161 14.￿2 43.564 49.130 140.931 502 44,118 49,130 166,800 5,918 44,118 25.869 5,416 13.727 Total Incom• 214,828 62.110 276,938 234.681 31.285 265.966 Ex nditure Project Actsvities 148,734 213, 153.139 26.7( 179.839 Other Expendllure 71,310 71,310 59,397 59,397 Deweclatlon 28,135 28.135 27.965 27.965 Total •xpenditurè 248.179 313,Crf)9 240,501 26,700 267.201 Net •xp¥ndlturg for th¢ ygarf Ntrt mov•m•nt In fund¥ 133.351) 12.720} 136.071} 15.820) 4,S85 11.2351 Fund balances ai 1 September 2023 853,511 15.207 868.718 859,331 10,622 869.9S3 Fund balances at 31 August 2024 820.160 12.487 832.647 853.511 15.207 868.718 The statèment of finandal actIvit￿$ Indudes au galr6 and k)sses rec(vJnlsed in the year. All income and expendthire defive from continuing actm1￿.

SAIVA MUNNErrA SANGAM (UK) BALANCE SHEET AS AT 31 AUGUST 2024 2024 2023 Not•s Fixed assèts Tangl￿8 8ssets 12 730.661 718,644 CuThent a$s•ts Debtors Cash 81 bank and In harvj 13 38,620 112,174 76.7C 102,7( 150.794 Credltors.. amounts falllng du• wlthln on8 year 14 17201 {7201 Nat cuThent assets 101.986 1SO.074 Total a••èt8 l•ss currwt Ib#bllltl•8 832,647 868,718 Income funds Restrbcted funds Unresiricled lund8 12.487 820.160 3.818 837,612 832,647 868,718 The finandal 818tements were approved by the Trustees on ......................... Mr S Niranj¥n Pr•$ld•nt Mrs S Vakeesan Hon.Ganeral Seuetary Mrs A Thiagalingam Hon.Tre8suror

SAIVA MUNNErrA SANGAM (UK) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 Aw>unting pollcies Charlty Informatlon SAIVA MUNNEThA SANGAM {UK) is an uninc(wporated Charity base(l in England and Wal&s. The Charitys Prinupal address is 2 Sali8bury Road, L￿d￿. E12 6AB. 1.1 Aeeountlng conventk The financjal stslements have been prepared in 3co)rdance wth the Charitys tgovemirTrg do¢umèntl, the Charibes Ad 2011, FRS 102 Yhe Financaal Reporting Standard applicable in the UK and Republic of Ireland" I'FRS 102"18nd the Chaiities SORP "Acuunting and Reporting by Charibes.. Slatement of Rgcommend8d Practice applicablé to chan1￿$ preparing their ac(x)unts in accordance wlh the Financial Reporting Standard ap￿1¢able in thè UK and Republic of IreLgnd IFRS 1021" l$ffective 1 January 20191. The Ch8rity is a Publi¢ Benefit Entity as d8finwJ by FRS 102. The finanoal sfatements have departed from the Charib"es IA¢c£aJnts and Reports) Regulat￿n$ 2(￿6 only to the extent requifed lo provide a true and falr Mew. This departure has involved followng thè Statement of Recomrnènded Practice for charilies applw'ng FRS 102 rather than the version of the Stst&ment of Recommended PrBdice %thith is refwred IO ¥) Ihe Regulat￿S t4Jt ¥thich has sincé been withdrawn. The finanaal Ststem￿tS ara prepared in sterfing, vA)l¢h is th8 functional ￿rrOrIcY of Ihe Charity. Monetary omJJnts in these finan¢ial statgmgnis are rounded to the nearesl £. The financial st8tem&nis have b88n Prepared under the histoncal t￿1 convention, Imodlfiad to InclLbde the r8valuallon ol freehold prcyerties arbd io include inveslmenl propertles and certain finan(>81 instrumènts al lair valuel. Th8 prfncipal ac￿￿nting adopted 8f8 80t wl b810. 1.2 Golng ¢one•rn At th8 tlma ol approving the fin8ntsal stslements, th8 Injstees have a reasonable eXpectst￿n that the Charity has dequ8tè r8sources to cKJntinue in operational exbience thg 1¢)reseeable fijture. Thus the tnjstètts continue to adopt the golrvJ wncèm basis of accoLsnting in prepariTYJ the financial stslemenls. 1.3 Charitabl• fund• Unreslricled funds are av8i18blè for use al the disuet*Jn of the tnJ3tee8 in ￿rther￿n¢• of their ¢harit8ble objectives. Restricted lunds a￿ su4.èct to speu'fic condi1￿S by donors 85 to how they m8y bo usod. Tho purFwes and uses of the Testncted funds are sei out in the notos to the financial statements. Endowment funds are subject to ¢Mdrtions by tknTh)rs that the capital must be maintslned by the Charity. 1.4 Income Income is reujgnised when the Charity is legalty entilled to il after •ny perfomance ￿)nditIonS have been met. the arnounts can be measu￿6 ￿liabw. and ￿ Is prob￿le that knc4Jme will be recelved. Cash dOnat￿￿S are reojgnised receipL Other donat￿$ are recognised once the Charity has teen notified of the donation. untess ￿rfOrniance ¢￿￿lliOnS require deferral of the amount. Income tsx recA)verable in rdati(M) to donations received under Gffl l￿d or d88ds of ¢x)venant is reccKJnised at ihe time of the donation. Legaue5 a￿ ￿CogniSed on receipt or otheTwise rf Ihe Chaiity has ￿en nollfied of an Impending distribution, the amount is kr)own, 8nd receipl is expected. If the amount is r￿l known, thé légacy is trèatèd as a contingent asset.

SAIVA MUNNEThA SANGAM (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Aeeounting polleles Icontlnuedl 1.5 ExpenditUT• Expendilure is re(x)gnised on¢e there is a legal or construth.ve ctligation to transfer ecorK)mic benefit to a third party, it ts probablè that a tr8nsfer of ec4Jnomlc benefits wlil be requirwj in sethement, and the arnounl of the obligalion can be measured reliat4y. Expendilure is classified by aclivity. The costs of e8d) activity are made up of the total of direct costs and shared costs. indu(Jing support involved in undertakn'ng éach aCti￿ty. Direct ￿sts 8ttributable to a slngle actiwty aro allocated diredy to that acliwty. Shared o)5t$ which c4)nln"bute to more than one actlvity and support costs which are nol attributable to a singia aclsvity are appO￿.oned bètween those adiwlses on a basls consistent with the us6 ol resources. Central staff costs are allocate•J the bas18 of time sp8nl. 8nd d8precAalion charges are alIc￿ated on the Forb"on of the asset's uso. 1.6 Tanqlble fixed a$••ts Tangibla fixed 8SS8ts are Inhlaly measur&J at ￿)st and subsaquenlly maasured at cost or vlu8tton. net of depreclation and any impairnwni lossas. Dépredatlon is reo)gni8ed $0 8S to writè off the cost or veluotlon of a$so1$18ss their ffj8ldu81 valués over th&ir useful lives on the followrvJ baw.. Land aTrJ 8ulldlThJ8 Kalmunai Buildings Tompl8 8uilding South8nd Hul Fixtures and fillings IT Equiprnent Chariot Temple Assests Gold Jmllary 2.$% strakjhl lino 2.5% slraight lino 2.5% straMJht line 2.5% straight line 10.00% 10.00% 10.( The gain or loss arising on Ihe disposal of an asset Is dètermined 8$ th8 difference be￿88n the Sale pr¢x4eds and the carrying value of the asset. and Is reccJnised in the slalement of flnanclal activities. 1.7 Cash and eash oqulval•nts Cash and cash equw818nts indude cash in hand, d9po￿ts hekj al call banks, other short-lerm Ilquid inv&stments ￿th original rn3turities of three nv)nths w 188$, aThJ bank overdrafts. Bank ovordrafts are sh¢)wn within bo¥rowings in currenl liabilib"e& 1.8 Rotlremènt b•n•fits

SAIVA MUNNErrA SANGAM (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Donations and legacies Unr•strlct•d Unre8trfi¢tad funds funds 2024 2023 GiftMds Membershlp fee8 Bank Interest Jewellery & Idol don8thon Other DonatK)ns 26,006 2,951 1,234 4.100 1.020 44.555 2.313 1.063 1,199 35.311 49,130 Project Actlvltlos 2024 2023 Sco'al Servl Relig6ous Publication Senlor Centre Nalvar Tamil Acadgmy Overseas Pfoj8¢ts Enlighi8nm8nt Cirdg 27,479 84,291 2,765 2,318 10,IJ)O 7.925 48,383 38.782 78,985 3,966 3,400 10,670 5,128 25,869 183,161 166,800 Analysis by furyl Unrestricted funds Restrict811 fijnds 134,778 48,383 140,931 25.869 183,161 166,800

SAIVA MUNNErrA SANGAM (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 oth¢rActivit￿$ Unrestricted Rèstrlct lunds funds Total UnrÈstrkted fvnds Restricted funds Totsl 2024 2024 2024 2023 2023 2023 Book S81es Events Income 1.175 1,175 13.727 502 502 5,416 13.727 5.416 1,175 13.727 14,902 502 5.416 5.918 Inv•8tm•nts 2024 2023 Rental Income H811 Hire 33,444 10.120 33,983 2.910 43, 44,118 PrO￿t Actlvld Unr•strfcted Re$trleted fund$ funds Total Unr¢stricted funds Restri¢t8d lunds Tolal 2024 2024 2024 2023 2023 2023 Sodal Servi¢8s Rellgious PublirAtion Nalvar Tamil Academy Overseas PToJeds EnI￿hlenMenI Cirde S8nior Centre Ragasangamam Events 24,535 92,864 5.499 13.809 8.381 24,535 92.864 5.499 13,809 8,381 52.875 3.646 11.955 28.914 91,554 5,616 15.112 28.914 91,554 5,616 15.112 6,482 18,635 1.053 7.817 52.875 18.635 1.053 11.955 7,817 148.734 213.564 153.139 26.700 179,839 148,734 213,564 153.139 26.700 179,839

SAIVA MUNNEThA SANGAM (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Other Expenditure 2024 2023 staff costs Rales Insurance Light & Heat Repairs & Maintenanco Po$t8ga & Stationery 33,978 5,130 3.812 24,867 4.098 3.680 5,467 5,414 1.052 4,Q68 854 k li Telephong Employees travaVVis88 Ch8rllable Donation Acwuntancy Legal & Profess5onal Fee Bank Charges Sundry Expenses W8Ste Collection A8ndu Mzha CelebraOon& 1,185 3.339 3,241 720 915 2,503 4,267 720 1.Q09 931 110 1,495 3,069 978 776 2,212 71,310 59,397 71,310 59,397 Trust••8 None of tha trustees IOT any ￿r$on8 C￿ne¢•4 wth thn) r8caved any remuneration or benefiis from the Charlty during thè year. D•pr•elatlon Unr•$trl¢t•d Unroslridad funds funds 2024 2023 Building DerrtciatTron Kalmunai BuildiThJ Depreciation Southend Hut Deprec¢atk)n Furniture & Fittings Depwiati Temple Assèts Depre(#ation Chariot D￿pre￿ation 16,655 2.231 152 678 5,985 2.434 28.135 16,223 2,231 152 355 6,300 2,704 27,965 10-

SAIVA MUNNErrA SANGAM (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 10 Employ8•S Tho avèrage monthly of empkJyee5 durfing Ihe year: 2024 NuM￿r 2023 Numbar Employm•nt Costs 2024 2023 Wages and salaries s￿'al $8oJrity costs & P￿s1on$ 27.108 6,870 21.141 3,526 33.978 24,667 There were no emFloyees vthoso Annual remuneralKJn was rnore than £60,000. 11 Taxatlon The charity Is exempl from tax on Ineomè and galns falllng vllhln Sect1￿ 505 ol Ihg T8x8s Act 1988 or sgction 252 of the Taxationof ChaTg•abl• Galns Act 1992 to the exient that those are applie¢J to its charitable oblects. 11

•# ¢A

SAIVA MUNNErrA SANGAM {UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 13 Dobtors 2024 2023 Amounts falling duè within OM y•ar. Grft Receivable 26,006 38.620 14 Credltors: amounts falling due wlthln ¢)n• ￿•r 2024 2023 Ac¢N818 and dgfeffod Inovne 720 720 15 Analy818 of not as8•ts b•tsv••n fund8 Unrestrict￿ R•stricted funds funds 2024 2024 Total Unrestricted fijnds 2023 Restricted funds 2023 Total 2024 2023 Fund bal8n¢e$ 8131 August 2024 are represented by: T8nglbla Bssets Cvrrent a$$¢isllllabllltles) 730.861 101.986 730,661 101.986 718,6U 134,868 718,644 150,074 15,206 832.847 832.647 853.512 15,206 868,718 16 Rttlatsd party transaetlons There were no d1sdC6ab￿ related paty tran88dkns during thè year {2023- none). 13-

Saiva Munnetta Sangam (UK)
Registered Charity 292085

2 Salisbury Road, Manor Park, London E12 6AB
Tel : [phone]
Email : [e-mail]
Web : www.saivamunnettasangam.com

Financial Statements for the year ended

31[st] August 2024

1. Accountant’s cover letter

2. Accountant’s report

3. Executive committee’s report

4. Income and Expenditure Account

5. Balance Sheet

6. Notes to the Financial Statements

SAIVA MUNNETTA SANGAM (UK) LEGALAND ADMINISTRATIVE INFORMATION Trustees Mr S Niranjan Mr S Th8mboo K4r S Balasingam Mr5 S Vakeesan Mr V Rattinam LoganathBn Mrs A Thiagalingam Mr C Sithamparapiltai PAr D Rabindramohan Mrs N Sur8ndrAn Charfty numbor Prlnclpal addr•88 2 Sali8tMJry Road Marbx Park London E126AB Accountant AJ Ao)Juntsncy 43 Anedey Road Crystsl Pal8C8 London SE19 2AS

SAIVA MUNNEThA SANGAM (UK) STATEMENT OF TUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 AUGUST 2024 The trusté8s près6nt their annual report and financial slaterrents for the year ended 31 ￿jgUSt 2024. Thg financial st8t8ments have been prepared in ac(£srd8nc• the a¢cKJunting pdicaes 8el out in note 01 to the financial Statements and comply wth the Charitys governing document. the Chanties Act 2011 8nd"Accounting and Reporting by Chariti¢s'. Statement of Recommended Practic% applicable to charities preparing their accounts In accordance wth the Flnancial Rep(llng Standard applicable in the UK and Republic of Ireland IFRS 1021" 18fféctiva 1 January 20191. 11 Is the policy of Iha Charity that unreslrided funds whit ha￿ not bgon designated for a spècific usa should b6 maintain8d al 8 lèvd aquivalent to beh¥een th￿ and six rnonth's expeThliture. The trusteès cA)nsidèr Ih8t rèservès al this lèval will ensure that, in the evenl of a Signif￿an1 drop In tundtng, they wll b& able to ¢ontinue tho Charity's current 8Ctiviliés while consideration is given to ￿ays in whKh a(1dib0￿ lunds m8y be raised. This level of resèrvès has been m8lnt8inéd throughout the year. The twslegs havo assessed the major risks to whid) the ch8rlty Is exFYJsed. and we satisfied that syslems are In place to rniligale exposure to the Ma)￿ risks. The trusttes 8r• resp￿sIble for preparing the Tustees. Repwt 8nd the financial sl8tem#nts in 8¢¢0rd8n¢s with appllc8bl8 18w an¢J Unit&J KlrvJdom A(xountsro Slandards (United ￿'r&doM Gerwalty A￿epted AccounUng Pracbco). The law ap￿1¢able to ¢hants in EThJland and Wales r8quir8S tha trusteos io pr8par8 financaal stat8rn8nts for each financial y8ar which give a true and fair vigw of the stste of affairs of th& Ch9rity and ol the in¢oming rosourcas and application of r¢s￿rCeS ol tha Charity for that year. In proparing these financial staterr￿nts, the trustees are required to.. - select sultabla accountlng pollcjes and ihen apply them cr￿51￿tentIY, - obs8N8 the methods 8nd w"ndpbs In the Chantl8s SORP., - make judgements and estimatès that are re88cffjabK8 and t1￿Jen1,. Stale whether applicable a¢￿UntIng standards have been lolkmed. sutyecl to any material departures disclosed and 8xplain8d In th8 fin8ndal statements.. 8nd - prepare the financial st8lem8nts on the gtyng cL)ncem basis unless 11 is Inappropri81e to presume that the cha￿ty 11 continue in opeiation. The tnJslee$ a￿ TeStK)n$iblè for k88plng sufficient auJuntirvJ r8cords th8t dlsdos8 wlth ￿8Sonable 8ceur8Cy at any tlme Ihe financial posU'on of ihe Charity and enaNe ihem lo ensure that the financial $ts¢ements comply wilh Ihtr Charrties Act 2011. the Charity IAco)unts and Reports} RegulalKJns 2(#18 and the prowsions of the Irust deed. They are 81so resrxjnsible for safeguarding the assets of the Charity and henrE for taking reasonable steps for the prgventbtin 8nd dat•c￿n of fraud and oth8r irr89ularilias.

SAIVA MUNNEThA SANGAM (UK) TUSTEES, DECLARATION ON UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST2024 In relation to th8 finanoal statements set oui on pages to 13.. The trustèès approve thes6 finanelal stalem6nts and C￿nfirM they are responsibl8 for them, induding selecting the apFw)riate accounting policies. applwng them consistentty and m8kJng, on 8 reasonable and prudent b8SiS, thè judgmenls undertwng them. They have b88n prepared on the going concem b8$is on th& grounds thal the Gharity wll continu8 in opèrabon. Thè tnjstees confirm that they have m8d8 available to AJ A¢¢ountsn¢y. all tr)è Charity's afxounting records and provided 311 the Infornialion nac8ssary for the compiLilion ofthe financial statements. Thè tnjstaas confirm that to ihe best of their knovAÈd9e and ￿11*1. the Accounting reccwds reflect all trAnsaetlons of the Charity for the year ended 31 August 2024. On behatf ol the tr>)8r(I Mr S Niranlan .Trust••

SAIVA MUNNErrA SANGAM (UK) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SAIVA MUNNErrA SANGAM (UK) I repjl to the thJstee$ on my examinab.on of the finarrial statements of SAIVA MUNNEThA SANGAM {UKI (the Charity) for the year ended 31 August 2024. R•spons1bllltl￿ and basls of report As the trustses of Ihe Charity you are responsible for the Fwrab"¢)n of the financial ststements in accordance wth tha requirements of the Charities Act 2011 Ith6 2011 Act). I rerK)rt in respect of my examInat￿n of tha Charity's finantial statements carriéd cljt under sect￿In 145 of th8 2011 Act. In carying out my èxamination I have followad all the ap￿1(￿ble Directbws given by the Charfty Commisslon under sectlon 14515llbl of the 2011 A Independont oxamlnerf¥ $tat•m•nt SSnce the Charily's gross income ex(wled £250,000 your ex8miner must b8 a m8mbor of a body listèd in sedon 145 of the 2011 Act. I confim that l am qu81ified lo underfakg th8 examinab.on because l am a member of , whith is one of the listod bodles. Your att￿tIOn is dravm to the faca thal th8 has wep8rthY financial statements in acLord8nce with Accountlng and R&P)￿ng by Ch8rfties preparing th&ir accDunts in aco)rd8ncè wth the Fin8n¢ial Rep)rting Standard applicabla In the UK and Republic of Ireland {FRS 102) in prefer¢nce to lh8 Ac¢ounUng and R$porting by Charfties.. Statemtsnt ol Recommended Prath'ce issued on 1 Ayil 2005 bthich is relerffjd to in the ext8nt regulat￿n8 ixjl has now been thdrawn. l understsnd that ihis has been done in order for finanoal statements to provide 8 true and fair vi8w In accordance ith Generally Accepted AccountiThJ Practyce èff8ctive for repo￿.ng periods b89inning on ( 8fter 1 January 2015. I h8V8 completed my oxamlnat0￿. l eonfim that no m8ttewy hAW Come to my attèntknn In connè¢ilon the examlnailon giving ma cause to bell8ve that in 8ny mateiial respecL 8￿￿UntIng records were not kopt in respoct of the Charity 8$ raquired by sgctth 130 of the 2011 Act.. or th8 finan¢i81 stst•ments do not a¢r￿ld with those rery)rd$: or the finanu81 ststements do not compty with the applicab￿ requirements conceming the lomi and content of accounis set out in tha Charities IAccounts an(J Reports) Regul8b"ons 2008 other than any requirem&nt that the a¢￿Unts give a tnje 8nd fair wèw vthich is not a mattar c0nsKSe￿d as part of an Independent examination. I have no concèms and have come Bcsoss no other mattets In wnn8cak￿ with th8 axamination lo whkh altention should be dr$wn In thls report in order to enable a prop8r ￿l￿tanding of the finanaal statements lo be reachad. C K Vasan AJ AccountanGy 43 Anerfey Road Crysi81 Palace London SE19 2AS .Antrky W Crysthl P•le L&nthASE19 IAS Tel: oyl Dated.. 1211112024

SAIVA MUNNErrA SANGAM (UK) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2024 Unrestricted Restricted funds funds 2024 2024 Total Unrestri¢ted Restricted funds funds 2023 2023 T¢)tal 2024 2023 Income from: Donations and legaoes Project Aclivitiés Other Income Investments 35.311 134,778 1,175 43,564 35,311 183.161 14.￿2 43.564 49.130 140.931 502 44,118 49,130 166,800 5,918 44,118 25.869 5,416 13.727 Total Incom• 214,828 62.110 276,938 234.681 31.285 265.966 Ex nditure Project Actsvities 148,734 213, 153.139 26.7( 179.839 Other Expendllure 71,310 71,310 59,397 59,397 Deweclatlon 28,135 28.135 27.965 27.965 Total •xpenditurè 248.179 313,Crf)9 240,501 26,700 267.201 Net •xp¥ndlturg for th¢ ygarf Ntrt mov•m•nt In fund¥ 133.351) 12.720} 136.071} 15.820) 4,S85 11.2351 Fund balances ai 1 September 2023 853,511 15.207 868.718 859,331 10,622 869.9S3 Fund balances at 31 August 2024 820.160 12.487 832.647 853.511 15.207 868.718 The statèment of finandal actIvit￿$ Indudes au galr6 and k)sses rec(vJnlsed in the year. All income and expendthire defive from continuing actm1￿.

SAIVA MUNNErrA SANGAM (UK) BALANCE SHEET AS AT 31 AUGUST 2024 2024 2023 Not•s Fixed assèts Tangl￿8 8ssets 12 730.661 718,644 CuThent a$s•ts Debtors Cash 81 bank and In harvj 13 38,620 112,174 76.7C 102,7( 150.794 Credltors.. amounts falllng du• wlthln on8 year 14 17201 {7201 Nat cuThent assets 101.986 1SO.074 Total a••èt8 l•ss currwt Ib#bllltl•8 832,647 868,718 Income funds Restrbcted funds Unresiricled lund8 12.487 820.160 3.818 837,612 832,647 868,718 The finandal 818tements were approved by the Trustees on ......................... Mr S Niranj¥n Pr•$ld•nt Mrs S Vakeesan Hon.Ganeral Seuetary Mrs A Thiagalingam Hon.Tre8suror

SAIVA MUNNErrA SANGAM (UK) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 Aw>unting pollcies Charlty Informatlon SAIVA MUNNEThA SANGAM {UK) is an uninc(wporated Charity base(l in England and Wal&s. The Charitys Prinupal address is 2 Sali8bury Road, L￿d￿. E12 6AB. 1.1 Aeeountlng conventk The financjal stslements have been prepared in 3co)rdance wth the Charitys tgovemirTrg do¢umèntl, the Charibes Ad 2011, FRS 102 Yhe Financaal Reporting Standard applicable in the UK and Republic of Ireland" I'FRS 102"18nd the Chaiities SORP "Acuunting and Reporting by Charibes.. Slatement of Rgcommend8d Practice applicablé to chan1￿$ preparing their ac(x)unts in accordance wlh the Financial Reporting Standard ap￿1¢able in thè UK and Republic of IreLgnd IFRS 1021" l$ffective 1 January 20191. The Ch8rity is a Publi¢ Benefit Entity as d8finwJ by FRS 102. The finanoal sfatements have departed from the Charib"es IA¢c£aJnts and Reports) Regulat￿n$ 2(￿6 only to the extent requifed lo provide a true and falr Mew. This departure has involved followng thè Statement of Recomrnènded Practice for charilies applw'ng FRS 102 rather than the version of the Stst&ment of Recommended PrBdice %thith is refwred IO ¥) Ihe Regulat￿S t4Jt ¥thich has sincé been withdrawn. The finanaal Ststem￿tS ara prepared in sterfing, vA)l¢h is th8 functional ￿rrOrIcY of Ihe Charity. Monetary omJJnts in these finan¢ial statgmgnis are rounded to the nearesl £. The financial st8tem&nis have b88n Prepared under the histoncal t￿1 convention, Imodlfiad to InclLbde the r8valuallon ol freehold prcyerties arbd io include inveslmenl propertles and certain finan(>81 instrumènts al lair valuel. Th8 prfncipal ac￿￿nting adopted 8f8 80t wl b810. 1.2 Golng ¢one•rn At th8 tlma ol approving the fin8ntsal stslements, th8 Injstees have a reasonable eXpectst￿n that the Charity has dequ8tè r8sources to cKJntinue in operational exbience thg 1¢)reseeable fijture. Thus the tnjstètts continue to adopt the golrvJ wncèm basis of accoLsnting in prepariTYJ the financial stslemenls. 1.3 Charitabl• fund• Unreslricled funds are av8i18blè for use al the disuet*Jn of the tnJ3tee8 in ￿rther￿n¢• of their ¢harit8ble objectives. Restricted lunds a￿ su4.èct to speu'fic condi1￿S by donors 85 to how they m8y bo usod. Tho purFwes and uses of the Testncted funds are sei out in the notos to the financial statements. Endowment funds are subject to ¢Mdrtions by tknTh)rs that the capital must be maintslned by the Charity. 1.4 Income Income is reujgnised when the Charity is legalty entilled to il after •ny perfomance ￿)nditIonS have been met. the arnounts can be measu￿6 ￿liabw. and ￿ Is prob￿le that knc4Jme will be recelved. Cash dOnat￿￿S are reojgnised receipL Other donat￿$ are recognised once the Charity has teen notified of the donation. untess ￿rfOrniance ¢￿￿lliOnS require deferral of the amount. Income tsx recA)verable in rdati(M) to donations received under Gffl l￿d or d88ds of ¢x)venant is reccKJnised at ihe time of the donation. Legaue5 a￿ ￿CogniSed on receipt or otheTwise rf Ihe Chaiity has ￿en nollfied of an Impending distribution, the amount is kr)own, 8nd receipl is expected. If the amount is r￿l known, thé légacy is trèatèd as a contingent asset.

SAIVA MUNNEThA SANGAM (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Aeeounting polleles Icontlnuedl 1.5 ExpenditUT• Expendilure is re(x)gnised on¢e there is a legal or construth.ve ctligation to transfer ecorK)mic benefit to a third party, it ts probablè that a tr8nsfer of ec4Jnomlc benefits wlil be requirwj in sethement, and the arnounl of the obligalion can be measured reliat4y. Expendilure is classified by aclivity. The costs of e8d) activity are made up of the total of direct costs and shared costs. indu(Jing support involved in undertakn'ng éach aCti￿ty. Direct ￿sts 8ttributable to a slngle actiwty aro allocated diredy to that acliwty. Shared o)5t$ which c4)nln"bute to more than one actlvity and support costs which are nol attributable to a singia aclsvity are appO￿.oned bètween those adiwlses on a basls consistent with the us6 ol resources. Central staff costs are allocate•J the bas18 of time sp8nl. 8nd d8precAalion charges are alIc￿ated on the Forb"on of the asset's uso. 1.6 Tanqlble fixed a$••ts Tangibla fixed 8SS8ts are Inhlaly measur&J at ￿)st and subsaquenlly maasured at cost or vlu8tton. net of depreclation and any impairnwni lossas. Dépredatlon is reo)gni8ed $0 8S to writè off the cost or veluotlon of a$so1$18ss their ffj8ldu81 valués over th&ir useful lives on the followrvJ baw.. Land aTrJ 8ulldlThJ8 Kalmunai Buildings Tompl8 8uilding South8nd Hul Fixtures and fillings IT Equiprnent Chariot Temple Assests Gold Jmllary 2.$% strakjhl lino 2.5% slraight lino 2.5% straMJht line 2.5% straight line 10.00% 10.00% 10.( The gain or loss arising on Ihe disposal of an asset Is dètermined 8$ th8 difference be￿88n the Sale pr¢x4eds and the carrying value of the asset. and Is reccJnised in the slalement of flnanclal activities. 1.7 Cash and eash oqulval•nts Cash and cash equw818nts indude cash in hand, d9po￿ts hekj al call banks, other short-lerm Ilquid inv&stments ￿th original rn3turities of three nv)nths w 188$, aThJ bank overdrafts. Bank ovordrafts are sh¢)wn within bo¥rowings in currenl liabilib"e& 1.8 Rotlremènt b•n•fits

SAIVA MUNNErrA SANGAM (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Donations and legacies Unr•strlct•d Unre8trfi¢tad funds funds 2024 2023 GiftMds Membershlp fee8 Bank Interest Jewellery & Idol don8thon Other DonatK)ns 26,006 2,951 1,234 4.100 1.020 44.555 2.313 1.063 1,199 35.311 49,130 Project Actlvltlos 2024 2023 Sco'al Servl Relig6ous Publication Senlor Centre Nalvar Tamil Acadgmy Overseas Pfoj8¢ts Enlighi8nm8nt Cirdg 27,479 84,291 2,765 2,318 10,IJ)O 7.925 48,383 38.782 78,985 3,966 3,400 10,670 5,128 25,869 183,161 166,800 Analysis by furyl Unrestricted funds Restrict811 fijnds 134,778 48,383 140,931 25.869 183,161 166,800

SAIVA MUNNErrA SANGAM (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 oth¢rActivit￿$ Unrestricted Rèstrlct lunds funds Total UnrÈstrkted fvnds Restricted funds Totsl 2024 2024 2024 2023 2023 2023 Book S81es Events Income 1.175 1,175 13.727 502 502 5,416 13.727 5.416 1,175 13.727 14,902 502 5.416 5.918 Inv•8tm•nts 2024 2023 Rental Income H811 Hire 33,444 10.120 33,983 2.910 43, 44,118 PrO￿t Actlvld Unr•strfcted Re$trleted fund$ funds Total Unr¢stricted funds Restri¢t8d lunds Tolal 2024 2024 2024 2023 2023 2023 Sodal Servi¢8s Rellgious PublirAtion Nalvar Tamil Academy Overseas PToJeds EnI￿hlenMenI Cirde S8nior Centre Ragasangamam Events 24,535 92,864 5.499 13.809 8.381 24,535 92.864 5.499 13,809 8,381 52.875 3.646 11.955 28.914 91,554 5,616 15.112 28.914 91,554 5,616 15.112 6,482 18,635 1.053 7.817 52.875 18.635 1.053 11.955 7,817 148.734 213.564 153.139 26.700 179,839 148,734 213,564 153.139 26.700 179,839

SAIVA MUNNEThA SANGAM (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Other Expenditure 2024 2023 staff costs Rales Insurance Light & Heat Repairs & Maintenanco Po$t8ga & Stationery 33,978 5,130 3.812 24,867 4.098 3.680 5,467 5,414 1.052 4,Q68 854 k li Telephong Employees travaVVis88 Ch8rllable Donation Acwuntancy Legal & Profess5onal Fee Bank Charges Sundry Expenses W8Ste Collection A8ndu Mzha CelebraOon& 1,185 3.339 3,241 720 915 2,503 4,267 720 1.Q09 931 110 1,495 3,069 978 776 2,212 71,310 59,397 71,310 59,397 Trust••8 None of tha trustees IOT any ￿r$on8 C￿ne¢•4 wth thn) r8caved any remuneration or benefiis from the Charlty during thè year. D•pr•elatlon Unr•$trl¢t•d Unroslridad funds funds 2024 2023 Building DerrtciatTron Kalmunai BuildiThJ Depreciation Southend Hut Deprec¢atk)n Furniture & Fittings Depwiati Temple Assèts Depre(#ation Chariot D￿pre￿ation 16,655 2.231 152 678 5,985 2.434 28.135 16,223 2,231 152 355 6,300 2,704 27,965 10-

SAIVA MUNNErrA SANGAM (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 10 Employ8•S Tho avèrage monthly of empkJyee5 durfing Ihe year: 2024 NuM￿r 2023 Numbar Employm•nt Costs 2024 2023 Wages and salaries s￿'al $8oJrity costs & P￿s1on$ 27.108 6,870 21.141 3,526 33.978 24,667 There were no emFloyees vthoso Annual remuneralKJn was rnore than £60,000. 11 Taxatlon The charity Is exempl from tax on Ineomè and galns falllng vllhln Sect1￿ 505 ol Ihg T8x8s Act 1988 or sgction 252 of the Taxationof ChaTg•abl• Galns Act 1992 to the exient that those are applie¢J to its charitable oblects. 11

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SAIVA MUNNErrA SANGAM {UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 13 Dobtors 2024 2023 Amounts falling duè within OM y•ar. Grft Receivable 26,006 38.620 14 Credltors: amounts falling due wlthln ¢)n• ￿•r 2024 2023 Ac¢N818 and dgfeffod Inovne 720 720 15 Analy818 of not as8•ts b•tsv••n fund8 Unrestrict￿ R•stricted funds funds 2024 2024 Total Unrestricted fijnds 2023 Restricted funds 2023 Total 2024 2023 Fund bal8n¢e$ 8131 August 2024 are represented by: T8nglbla Bssets Cvrrent a$$¢isllllabllltles) 730.861 101.986 730,661 101.986 718,6U 134,868 718,644 150,074 15,206 832.847 832.647 853.512 15,206 868,718 16 Rttlatsd party transaetlons There were no d1sdC6ab￿ related paty tran88dkns during thè year {2023- none). 13-