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|CONTENTS|PAGE|
|---|---|
|LEGAL AND ADMINISTRATIVE
INFORMATION||
|REPORT OF THE TRUSTEES|2-10|
|INDEPENDENT
AUDITOR'S REPORT|11-13|
|STATEMENT OF FINANCIAL ACTIVITIES|14|
|BALANCE SHEET|15|
|STATEMENT OF CASHFLOWS|16|
|NOTES TO THE FINANCIAL STATEMENTS|17-29|
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||||||2023|2022|
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|Total|
||||funds|funds|funds|funds|
|||Notes|f|6|5|5|
|INCOME AND ENDOWMENTS||FROM|||||
|Donations
and legacies||3|2,430,651|3,541|2,434,192|1,937,489|
|Other trading
and contributing|||||||
|activities||4|497,496||497,496|332,447|
|Investment
income||5|137,251||137,251|104,644|
|Total income|||3,065,398|3,541|3,068,939|2,374,580|
|EXPENDITURE ON|||||||
|Charitable
activities|||||||
|Charitable
expenditure||6|1,480,555|3,541|1,484,096|1,277,569|
|Total expenditure|||1,480,555|3,541|1,484,096|1,277,569|
|NET INCOME|||1,584,843||1,584,843|1,097,011|
|Transfer between
funds|||844,911|(844,911)|||
||||2,429,754|(844,911)|1,584,843|1,097,011|
|RECONCILIATION|OF FUNDS||||||
|Total funds brought|forward||17,912,289|844,911|18,757,200|17,660,189|
|TOTAL FUNDS CARRIED FORWARD|||20,342,043||20,342,043|18,757,200|
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|2023|2022|
|---|---|
|f|f|
|14,215|1,000|
|46,974|42,046|
|436,307|289,401|
|497,496|332,447|
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|2023|2022|
|---|---|
|f||
|52,331|31,984|
|84,920|72,860|
|137,251|104,644|
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|||||2023f|2022
E|
|---|---|---|---|---|---|
|EXPENDITURE ON|CHARITABLE ACTIVITIES|||||
|Priests' Salaries, NIC|and||Pensions|406,047|360,410|
|Statutory
Visa and Permit|||Fees|15,795|24,020|
|Youth Expenses||||22,575|441|
|Temple Consumables||||280,693|194,442|
|Special Events||||22,056|24,007|
|Cultural
Programme|Expenses|||1,582|1,400|
|General
Charitable
Expenses||||||
|Depreciation||||151,983|136,110|
|||||900,731|740,830|
|SUPPORT COSTS||||||
|Staff Salaries,
NIC and||Pensions||124,510|110,248|
|Printing
and Stationery||||9,615|4,967|
|Postage and Carriage||||9,117|4,766|
|Telephone
and Fax||||7,345|7,752|
|Equipment
Maintenance||||9,272|7,022|
|Bank Charges and Interest||||36,488|19,207|
|Rates and Water||||23.132|9,961|
|Cleaning
and Refuse|Collection|||28,188|18,644|
|Light and Heat||||68,629|71,205|
|Site Maintenance,
Repairs and Security||||87,378|97,185|
|Insurance||||15,394|14,874|
|Equipment
and Marquee|||Hire|66,974|48,818|
|Depreciation||||37,995|34,027|
|||||524,037|448,676|
|GOVERNANCE COSTS||||||
|Audit and Accountancy||Fees||18,250|16,317|
|Legal and Professional||Fees||36,254|66,682|
|Consultancy
Fees||||4,824|5,064|
|||||59,328|88,063|
|||||1,494,996|1,277,569|
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||||||2023|2022|
|---|---|---|---|---|---|---|
||||||f||
|Wages and salarties|||||486,152|432,164|
|Social security costs|||||35,663|30,511|
|Other pension costs|||||8,742|7,983|
||||||530,557|470,658|
|The average|monthly|number|ofemployees|during the year was as follows.|||
|Management|and administration||||8|8|
|Charity staff|||||22|20|
||||||30|28|
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|||||2022|
|---|---|---|---|---|
|||Unrestricted|Restricted|Total|
|||funds|fundsf|funds
6|
|INCOME AND ENDOWMENTS|FROM||||
|Donations
and legacies||1,932,035|5,454|1,937,489|
|Other trading
activities||332,447||332,447|
|Investment
income||104,644||104,644|
|Other income|||||
|Total income||2,369,126|5,454|2,374,580|
|EXPENDITURE ON|||||
|Charitable
activities|||||
|Charitable
expenditure||1,268,097|9,472|1,277,569|
|Total expenditure||1,268,097|9,472|1,277,569|
|NET INCOME||1,101,029|(4,018)|1,097,011|
|Transfer between
funds||37,000|(37,000)||
|||1,138,029|(41,018)|1,097,011|
|RECONCILIATION
OF FUNDS|||||
|Total funds brought
forward||16,774,260|885,929|17,660,189|
|TOTAL FUNDS CARRIED FORWARD||17,912,289|844,911|18,757,200|
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|||||Fixtures||||
|---|---|---|---|---|---|---|---|
|||Freehold|Gandhi|Fittings 8||||
|||Land &|Peace|Office|Deities &|||
|||Buildings
f|Centre
f|Equipment
f|Ornaments
f|Goldf|Totalf|
|COST||||||||
|As at 1st April 2022||13,926,837|747,454|950,222|151,673|8,778|15,784,964|
|Additions||1,341,221||71,964|81,579||1,494,764|
|Disposals||||||||
|Reclassification||747,454|(747,454)|||||
|As at 31st March|2023|16,015,512||1,022,186|233,252|8,778|17,279,728|
|DEPRECIATION||||||||
|As at 1st April 2022||1,136,424|29,888|674,232|28,016||1,868,560|
|Charge for the Year||147,483|7,472|30,359|4,664||189,978|
|Reclassification||37,360|37,360|||||
|As at 31st March|2023|1,321,267||704,591|32,680||2,058,538|
|NET BOOK VALUE||||||||
|As at 31st March|2023|14,694,245||317595|200572|0770|10221,190|
|As at 31st March|2022|12,790,413|717,566|275,990|123,657|8,778|13,916,404|
|NOTE 13:||||||||
|DEBTOR
' AM|NTS|FALLING DUE WITHIN|ONE YEAR|||||
|||||||2023|2022|
|||||||f||
|GIR Aid Recoverable||||||58,021|15,872|
|Other Debtors|||||||3,904|
|Prepaid Expenses|and Accrued Income|||||14,859|48,880|
|||||||72,880|68,656|
|NOTE 14:||||||||
|DEBTORS:AMOUNTS||FALLING DUE AFTER|MORE THAN|ONE YEAR||||
|||||||2023|2022|
|||||||f|f|
|Loan - Tividale Tirupathi
Provision
against
loan||Balaji Temple||||168,274
~360274|168,274
~7,68,274|
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||||2023
f|2022f|
|---|---|---|---|---|
|Trade Creditors|||33,572|13,873|
|Accrued|Expenses and Deferred income||14,920|30,912|
|Taxation|and Social Security||6,872|7,069|
|Other Creditors|||2,559|50,113|
||||57,923|101,967|
|NOTE 16:|||||
|ANALYSIS OF NET ASSETS BETWEEN FUNDS|||||
|||||2023|
|||Unrestricted|Restricted|Total|
|||funds|funds|funds|
|||f|f|f|
|Tangible|Fixed Assets|15,221,190||15,221,190|
|Current|Assets|5,178,776||5,178,776|
|Current|Liabilities|57,923||(57,923)|
|||20,342,043||20,342,043|
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|||||||Transfers|||
|---|---|---|---|---|---|---|---|---|
||||At 1st April|Incoming|Resources|Between|Gains and|At 31stMarch|
||||2022
f|Resources
f|Expended
f|Funds
f|Losses
f|2023|
|Unrestricted||Funds|||||||
|General|Fund||17,912,289|3,065,398|1,480,555|844,911||20,342,043|
|Restricted
Funds|||||||||
|Gandhi|Peace|Centre Fund|765,457|||(765,457)|||
|Yaga Sala Fund|||79,454|||(79,454)|||
|Healthy|Living|Fund||3,541|3,541||||
|TOTAL|FUNDS||18,757,200|3,068,939|1,484,096|||20,342,043|
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|Comparatives
for movement|s
in funds|||||||
|---|---|---|---|---|---|---|---|
||||||Transfers|||
||At 1stApril|Incoming||Resources|Between|Gains and|At 31stMarch|
||2021
6|Resources
f||Expended
6|Funds
6|Losses
f|2022
6|
|Unrestricted
Funds||||||||
|General
Fund|16,774,260|2,369,126||1,268,097|37,000||17,912,289|
|Restricted Funds||||||||
|Gandhi Peace Centre Fund|772,929|||7,472|||765,457|
|Yaga Sale Fund|113,000||3,454||(37,000)||79,454|
|Sandwell
Breathes Fund|||2,000|2,000||||
|TOTAL FUNDS|17,660,189|2,374,580||1,277,569|||18757200|
|A current year 12months and|pnor years 12 months||combined|position
is as follows.||||
||||||Transfers|||
||At 1stApril|Incoming||Resources|Between|Gains and|At 31st March|
||2021|Resources||Expended|Funds|Losses|2023|
|||||6|E|E||
|Unrestricted
Funds||||||||
|General
Fund|16,774,260|5,434,524||2,748,652|881,911||20,342,043|
|Restricted Funds||||||||
|Gandhi Peace Centre Fund|772,929|||7,472|(765,457)|||
|Yaga Sale Fund|113,000||3,454||(116,454)|||
|Sandwell
Breathes Fund|||2,000|2,000||||
|Healthy
Living Fund|||3,541|3,541||||
|TOTAL FUNDS|17,660,189|5,443,519||2,761,665|||20,342,D43|
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|||||||||2023|2022|
|---|---|---|---|---|---|---|---|---|---|
|||||||||f||
|Net income|for the||reporting||period (as per the Statement ofFinancial Activities)|||1,584,843|1,097,011|
|Adjustments|for:|||||||||
|Investment|income||recognised|||in income and expenditure||(137,251)|(104,644)|
|Depreciation||||||||189,978|170,137|
|Movements|in working|||capital:||||||
|Decrease/(increase)|||in|debtors||||(4,224)|180,639|
|Increase/(decrease)|||in|creditors||||(44,044)|39,015|
|Cash generated||from||operations||||1,589,302|1,382,158|
|NOTE 22:||||||||||
|ANALYSIS|OF CHANGES||||IN NET FUNDS|||||
|||||||At|1st April||At 31stMarch|
||||||||2022f|Cash flow
f|2023|
|Net cash||||||||||
|Cash at bank and||in hand|||||4,874,107|231,789|5,105,896|
|||||||4,874,107||081,709|0,105,090|
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