REGISTERED CHARtrY NUMBER: 503030 IKr APM Accountant5 Limited 283 High Street, Smethwick Birmingham Wesl Midlands 866 3NJ
hri Kris n Mandir nts e Fina I State for the Year En 31Ma 26 Page Report of the Truslees Independent Examinels Report Statement of Financial Activities Balance Sheet Notes to the Financial SLgtements 5 to 10 Detailed Statement of Finanual Activities 11 to 12
Shri han Man Re orth rtoflheTr ar Ende tees The tnjslees present their report with the financial statements of th8 charity for the year ended 31 May 2026. The truslees have adopted the provisions of AccoLsnting and Reporting by Charities.. Statement of Recommended Praclice applicable to charities preparing their accounts in accordance with Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 (effective 1 January 2019). STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document The charity is controlled by its governing document, a deed of trust and constitutès an unincorporated charlty. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 503030 Princlpal addrass 123 Penn Road Wolvethamplon WV3 ODU Trustees M L Sharma {Pr8sident) S Sabharwal S P Sharma B Bahri J Sham)a J Kalia P N Puri {Treasurer} V P Jetley {deceased 25.7.251 S Vaidya B Sharda V Khanna V Dhir Independent Examiner MANOJ KUMAR MUNJAL FCCA APM Accountants Limiled 283 High Street, Smethwick Birmingham West Midlands B66 3NJ Approv8d by order of the board of trustees on behalf by.. and signed on its arma jPresidentj- Trustee Page 1
Inde ndent Ex hri Kri mine Re th Trustee Independent examinerfs report to the trustees of Shrl Krishan Mandir I report to the charity trustees on my examination of the accounts of Shri Krishan Mandir (the Trust) for the yeaf ended 31 May 2026. Responsibilitios and basis of report As the charity trustees of the Trust you are responsible for Ihe preparation of the accounts in accordance with the requirements of the Charities Act 20111'the Act'}. I report in respect of my examination of Ihe Trust's accounts carried out under Section 145 of the Act and in Carying oul my examination I have followed all applicable Directions givan by the Charity Commission under Section 145(5llb) of the Act. Independent examlnorfs statement I have completed my examination. I confirm that no material matters have come to my attention In connection with the examination giving me caus6 to believe that in any material resp8Ct'. accounting records were not kept in r8speGI of the Trust as required by Section 130 of the Act., or the accounts do not accord with those records., or the accounts do not comply with the applic2b5e requirements conceming the fomi and content of accounts set out in the Charities (Accounts and Rgportsl Regulations 2008 other than any requirement that the accounts give a tru8 and fair vi8w which is nol a matter considered as part of an ind8pend8nt examination. I have no concerns and have Come across no other matters In conn8Ction with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts lo be reached. J KUMAR MUNJAL FCCA APM A¢countants Llmited 283 High Streel, Sm8thwick Bimiingham West Midlands B66 3NJ Date: . /il.l/X..... Page 2
Shri rishan M ndir St lemenl f Finan l Aclivitie Year nded 31 Ma 202 31.5.26 Unrestricted fund 31.5.25 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 147,914 130,828 Investment income 26.313 Total 174,227 134.376 EXPENDITURE ON Raising lunds 49,090 58,691 Other 19,896 18,584 Total 68,986 77,275 NET INCOME 105,241 57,101 RECONCILIATION OF FUNDS Totsl funds brought fOard 1,131,556 1,074,455 TOTAL FUNDS CARRIED FORWARD 1,236,797 1.131,556 The notes fomi part of these finanoal statements Page 3
hriKri hanm Balance heel 31.5.26 Unrestrided fijnd 31.5.25 Totsl funds Notes FIXED ASSETS Tangible assets 711,343 715.823 CURRENT ASSETS Debtors Cash at bank and in hand 12.500 517,380 12,500 407,536 529,880 420,036 CREDITORS Amounts falling due within one year {4,426) 14,303) NET CURRENT ASSETS 525,454 415.733 TOTAL ASSETS LESS CURRENT LIABILITIES 1,236,797 1,131.556 NET ASSETS 1.236,797 1,131,556 FUNDS Unrestricted funds 10 1,236,797 1,131,556 TOTAL FUNDS 1,236,797 1,131,556 The financial statements were approved by the Board of Trustees and authorlsed for issue on and were signed on its behalf by.. M L Shama (President) - Trustee P N Puri ITreasurerj- Trustee The notes fom) part of these financial statements Page 4
hri Kris Notes to the Finan for the Year Ended 31 Ma 20 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 thè Charities SORP IFRS 1021 'Accounting and Reporting by Charities-. Ststement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 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. Incorne All income is recognised in Ihe Statement of Financial Actimties once the charity has entitlement lo the funds, it is probable that Ihe income will be r1Ved and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or conslwctive obligation committing the charity lo 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 dassified under headings that aggregale 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 fixod assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful lrfe. Taxation The chafity is exempt from tax on its ¢haritsble activities. Fund accounting Unrestricted funds can be used in accordance with the charitsble objectives at the discretion of the trustees. Restricted funds can only be used for particular restriGted purposes wthin the objects of the charity. Restrictions arise when specified by the donor or when funds afe raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is induded in the notes to the financial statements. Page 5 continued...
Krish n Man Not s to the Financial 31 tatements - continu INVESTMENT INCOME 31.5.26 31.5.25 Bank interesl received 26,313 3,548 RAISING FUNDS Raising donations and legacles 31.5.26 31.5.25 Support costs 36,651 42,071 Investment management costs 31.5.26 31.5.25 Property repairs 5,361 8,752 Aggregate amounts 49,090 58,691 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 May 2026 nor for the year ended 31 May 2025. Trustees. expenses There were no trustees, expenses paid for the year ended 31 May 2026 nor for the year ended 31 May 2025. STAFF COSTS 31.5.26 31.5.25 19,896 18.584 Wages and salaries 19,896 18,584 The average monthly number of employees during the year was as follows: 31.5.26 31.5.25 Staff Number No employees received ernoluments in excess of £60,000. Page 6 continued...
hriKrish nm Notes to the Financial Statements - for the Year Ended 31 Ma 20 tin COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME AND ENDOWMENTS FROM Donations and legacies 130,828 Investment income 3,548 Tolal 134,376 EXPENDITURE ON Raising funds 58,691 Other 18,584 Total 77,275 NET INCOME 57.101 RECONCILIATION OF FUNDS Total funds brought foNard 1,074,455 TOTAL FUNDS CARRIED FORWARD 1,131,556 Page 7 conlinued..-
Shri Kri han Mandir N tes to the Financial Statements- fort Year nde 202 ntinu TANGIBLE FIXED ASSETS Improvements Fixtures and fittings Freehold propety property Totals COST At 1 June 2025 Additions 649,026 22.210 252,047 2,597 923.283 2,597 At 31 May 2026 649,026 22,210 254,644 925,880 DEPRECIATION At 1 June 2025 Charge for year 207,460 7,077 207,460 7,077 Al 31 May 2026 214,537 214.537 NET BOOK VALUE At 31 May 2026 649,026 22,210 40,107 711,343 At 31 May 2025 649,026 22,210 44.587 715,823 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.5.26 31.5.25 12,500 Other debtors 12.500 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.5.26 31.5.25 3,553 750 Trade creditors Other creditors 3,676 750 4,426 4,303 10. MOVEMENT IN FUNDS Net movement in funds At 31.5.26 At 1.6.25 Unrestricted funds General fund 1,236,797 1,131.556 105,241 TOTAL FUNDS 1,131,556 105,241 1,236,797 Page 8 continued.
Shri Kris nma Note t the Finan ial Statem ntinue 10. MOVEMENT IN FUNDS- continued Net movemenl in funds, includèd in the above are as follows: Incoming Resources Movemenl resources expended in funds Unrestrlcted funds General fund 174,227 168,9861 105,241 TOTAL FUNDS 174,227 (68,9861 105,241 Comparatives for movement Sn funds Net movement in funds At 31.5.25 Al 1.6.24 Unrostrlcted fund8 General fund 1,074,455 57,101 1,131,556 TOTAL FUNDS 1,074,455 57,101 1,131,556 Comparative net movem8nt In funds. Included in the above are as follows: Incoming Resources Movement resoure8S expended in funds Unrestrlcted funds General fund 134,376 177,275) 57,101 TOTAL FUNDS 134,376 (77.275) 57,101 A current year 12 months and prior year 12 months combined position is as follows: Net movement in funds At 31.5.26 At 1.6.24 Unrastricted funds General fund 1,074,455 162.342 1.236,797 TOTAL FUNDS 1,074,455 162,342 1,236,797 Page 9 continued...
Shri Kri han Mandir Notes to the Finanaal Statements - continued fort e Year Ended 31 Ma 2026 10. MOVEMENT IN FUNDS - continued current year 12 months and prior year 12 monlhs combined net movement in frjnds, included in the above are as follows: Incoming Resources Movement resources expended in funds Unrestricted funds General fund 308,603 {146,261) 162,342 TOTAL FUNDS 308.603 {146,2611 162,342 11. RELATED PARTY DISCLOSURES There were no related paty transactions for the year ènded 31 May 2026. Page 10
Shri Krish n M nl f Financial A tiviti for the Ye 31.5.26 31.5.25 INCOME AND ENDOWMENTS Donatlons and legacies Hall hire Donations Festival sales Gift relief Other income 6,700 105.480 24.953 8,983 1,798 5,250 94.170 22.354 5,429 3,625 147,914 130,828 Invèstrnent Incom Bank interest received 26,313 3,548 Total In¢omlng r88ourc88 174,227 134,376 EXPENDITURE Other tradlng actlvltlos Depreciation of tangible fixed assets 7.078 7,868 Investment managoment co8t• Property repalrs 5,361 8,752 Oth•r Wages 19,896 18,584 Support costs Management Rates and water Insurance Llght and heat Telephone & Intemet Postage and stationery Household Cleaning costs Sundry and Festival Expenses 2,526 3,000 11,811 2,680 2,910 25.053 306 30 345 11,563 640 13,54S 34,202 40,207 Flnance Bank charges 395 414 Governance costs Donation Carried forward 604 604 This page does not fom part of the ststutory financial statements Page11
hri Krish n Man Detail stat Year ment f Financial A tivities nded 3 31.5.26 31.5.25 Governance costs Brought forward Accountancy and legal fees 604 1,450 1,450 2,054 1,450 Total r8sources expended 68.986 77,275 Not income 105.241 57.101 This page does not fom part of the ststutory financial statements Paga 12