REGISTERED CHARITY NUMBER: 512062 

Report of the Trustees and 

Unaudited Financial Statements for the Year Ended 31 March 2025 for 

Hindu Temple Society 

Aggarwal Accounts Limited 249 Leamington Road Coveniry CV3 6NB 

ce 

Hindu Temple Society 

Contents of the Financial Statements for the Year Ended 31 March 2025 


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|---|---|---|---|---|---|---|
|Page|
|Report|of the Trustees|1|
|Independent|Examiner's|Report|2|
|Statement|of|Financial|Activities|3|
|Balance|Sheet|4|
|Notes to the|Financial|Statements|5|to|11|
|Detailed|Statement|of Financial|Activities|12|to|13|

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_ HI 

Hindu Temple Society 


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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|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).|
|STRUCTURE, GOVERNANCE AND MANAGEMENT|
|GoverningThe charity|documentis controlled by|its governing document, a deed of trust and constitutes an unincorporated|charity.|
|REFERENCE AND ADMINISTRATIVE|DETAILS|
|Registered|Charity|number|
|512062|
|Principal|address|
|380|Stoney|Stanton|Road|
|Coventry|
|West|Midlands|
|CV6|5DJ|
|Trustees|
|Mr|B|L|Sharma|
|Mr|P|K Farmah|(appointed|17.6.25)|
|Mr|N|Ohri|(appointed|15.1.26)|
|Execuitive|Committee|
|President|Mr|J|K|Sharma|
|Secretary|Mr|P|S Sood|
|Treasurer|Mr|K R Aggarwal!|
|Independent|Examiner|
|Aggarwal Accounts|Limited|
|249|Leamington|Road|
|Coventry|
|CV3|6NB|
|Approved by order of the board|of trustees on 30 January 2026 and signed|on|its behalf by:|

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MrB rl Sharma - Trustee 

Page 1 

Independent Examiner's Report to the Trustees of Hindu Temple Society 

> Independent| report to the examiner's charity trusteesreport on to my the examination trustees of of Hindu the accounts Temple Societyof Hindu Temple Society (the Trust) for the year ended 31 March 2025. AsResponsibilities the charity trusteesand ofbasis the Trustof report you are responsible for the preparation of the accounts in accordance with; the requirements; of the Charities Act 2011 (‘the Act’). | 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 | have followed all applicable Directions given by the Charity Commission under Section 4.45(5)(b) of the Act. 

> Independent| have completed examiner's my examination. statement| 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 2.3. thethe accountsaccounts dodonotnot accordcomply withwith thosethe records;applicableor 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. | 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. 

() a >f Suman Aggarwal 

Aggarwal Accounts Limited 249 Leamington Road Coventry CV3 6NB 30 January 2026 

Page 2 

a 

Hindu Temple Society 

Statement of Financial Activities for the Year Ended 31 March 2025 


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||||||
|---|---|---|---|---|
|31.3.25|31.3.24|
|Unrestricted|Total|
|fund|funds|
|Notes|£|£|
|INCOMEDonations AND and legacies ENDOWMENTS|FROM|2|220,410|133,510|
|Investment income|3|6,600197|5,1362,246|
|Other|income|227,207|140,892|
|Total|
|EXPENDITURERaising funds|ON|4|87,910|91,477|
|1,127|1,376|
|Other|89,037|92,853|
|Total|
|138,170|48,039|
|NET|INCOME|
|TotalRECONCILIATION funds brought forwardOF|FUNDS|1,294,632|1,246,593|
|TOTAL FUNDS CARRIED FORWARD|4,432,802|1,294,632|

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The notes form part of these financial statements 

Page 3 

Hindu Temple Society 

Balance Sheet 31 March 2025 

|Balance Sheet||||
|---|---|---|---|
|31 March 20252025||31.3.25|31.3.24|
|||Unrestricted<br>fund|Total<br>funds|
||Notes|£|£|
|FIXEDASSETS<br>Tangible assets|8|582,130|581,840|
|CURRENTASSETS||852,722|712,792|
|Cash at bank and in hand||||
|CREDITORS<br>Amountsfallingduewithinoneyear|9|(2,050)<br>850,672|-<br>712,792|
|NETCURRENTASSETS||||
|TOTALASSETS LESSCURRENT||41,432,802|41,294,632|
|LIABILITIES||1,432,802|4,294,632|
|NETASSETS<br>FUNDS<br>Unrestricted funds|10|1,432,802<br>1,432,802|4,294,632<br>4,294,632|
|TOTAL FUNDS||||
|ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedfor||forissueon 30January2026andweresignedon its||
|behalfby:||||



Mr B L Sharma - Trustee 

The notes form part of these financial statements 

Page 4 

Hindu Temple Society Notes to the Financial Statements for the Year Ended 31 March 2025 

1. ACCOUNTING POLICIES TheBasisfinancial of preparingstatements the financialof the charity, statements 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. 

> TangibleDepreciation fixed is providedassets at the following annual rates in order to write off each asset over its estimated useful life. 

Taxation The charity is exempt from tax on its charitable activities. FundUnrestrictedaccounting 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. 

Page 5 continued... 

Hindu Temple Society 

## Notes to the Financial Statements - continued for the Year Ended 31 March 2025 

## 2. DONATIONS AND LEGACIES 

|2.|DONATIONS AND LEGACIESAND LEGACIESLEGACIES|31.3.25<br>£|31.3.24<br>£|
|---|---|---|---|
|||148,384|118,590|
||Donations<br>Gift aid<br>Membership<br>Trip organise|68,976<br>4,000<br>2,050<br>220,410|-<br>860<br>14,060<br>133,510|
|3.|INVESTMENTINCOME|31.3.25<br>£|31.3.24<br>£|
|||6,600|5,136|
||Rents received|||
|4.|RAISING FUNDS|||
||Raising donations and legacies|31.3.25<br>£|31.3.24<br>£|
||Staff costs|20,640<br>2,233|21,650<br>2,432|
||Rates and water<br>Insurance<br>Lightand heat<br>Telephone<br>Postage and stationery<br>Sundries|1,520<br>13,585<br>632<br>290<br>1,963<br>403|1,680<br>19,281<br>746<br>242<br>489<br>200|
||Donation|4,735|4,490|
||Cleaning|237|-|
||Bank charges|46,238|51,210|



Page 6 

continued... 

Hindu Temple Society 

Notes to the Financial Statements - continued for the Year Ended 31 March 2025 

## 4. RAISING FUNDS- continued 

|RAISING FUNDS-FUNDS-- continued|||
|---|---|---|
|Othertrading activities|31.3.25<br>£|31.3.24<br>£|
||19,472|18,460|
|Purchases<br>Commission<br>Legal and Professional fees|4,000<br>-<br>23,472|-<br>4,675<br>23,135|
|Investmentmanagementcosts|31.3.25<br>£|31.3.24<br>£|
||-|13,760|
|Tours and Trips|18,200|3,372|
|Property repairs|18,200|17,132|
||87,910|91,477|



## Aggregate amounts 

## 5. 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 7 

continued... 

Hindu Temple Society 

Notes to the Financial Statements - continued for the Year Ended 31 March 2025 

## 6. STAFF COSTS 


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||||||
|---|---|---|---|---|
|STAFF|COSTS|31.3.25|31.3.24|
|£|£|
|20,640|21,650|
|Wages|and|salaries|20,640|21,650|
|The average monthly|number|of employees|during the year was as follows:|
|31.3.25|31.3.24|
|No employees|received emoluments|in excess|of £60,000.|
|1:|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES|Unrestricted|
|fund|
|£|
|INCOME AND ENDOWMENTS|FROM|133,510|
|Donations|and|legacies|
|5,136|
|Investment|income|2,246|
|Other|income|140,892|
|Total|
|EXPENDITURE ON|91,477|
|Raising|funds|
|4,376|
|Other|92,853|
|Total|
|48,039|
|NET INCOME|
|RECONCILIATION|OF FUNDS|1,246,593|
|Total|funds|brought forward|
|TOTAL FUNDS CARRIED FORWARD|1,294,632|

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Page 8 

continued... 

Hindu Temple Society 

Notes to the Financial Statements - continued for the Year Ended 31 March 2025 

## 8. TANGIBLE FIXED ASSETS FIXED ASSETS ASSETS 


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|---|---|---|---|---|---|
|TANGIBLE FIXED ASSETS FIXED ASSETS ASSETS|Fixtures|
|Freehold|and|
|property|fittings|Totals|
|£|£|£|
|COST|
|At|1|April 2024|576,206|98,389|674,595|
|Additions|-|1,417|1,417|
|At 31|March 2025|576,206|99,806|676,012|
|DEPRECIATION|
|At|1|April 2024|-|92,755|92,755|
|-|1,127|1,127|
|Charge|for year|
|At 31|March|2025|-|93,882|93,882|
|NET|BOOK VALUE|
|At 31|March 2025|576,206|5,924|582,130|
|At|31|March 2024|576,206|5,634|581,840|
|CREDITORS: AMOUNTS FALLING AMOUNTS FALLING FALLING|DUE WITHIN ONE YEAR WITHIN ONE YEAR ONE YEAR YEAR|31.3.25|31.3.24|
|£|£|
|Trade|creditors|2,050|-|
|MOVEMENT|IN FUNDS FUNDS|Net|
|movement|At|
|At|1.4.24|in|funds|31.3.25|
|£|£|E|
|Unrestricted|funds|
|General fund|4,294,632|138,170|1,432,802|
|TOTAL FUNDS|1,294,632|138,170|1,432,802|

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## 9. CREDITORS: AMOUNTS FALLING AMOUNTS FALLING FALLING DUE WITHIN ONE YEAR WITHIN ONE YEAR ONE YEAR YEAR 

10. MOVEMENT IN FUNDS FUNDS 

Page 9 

continued... 

Hindu Temple Society : 

Notes to the Financial Statements - continued for the Year Ended 31 March 2025 

10. MOVEMENT IN FUNDS- continued 

Net movement in funds, included in the above are as follows: 


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||||||||||
|---|---|---|---|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted|funds|
|General fund|227,207|(89,037)|138,170|
|TOTAL FUNDS|227,207|(89,037)|138,170|
|Comparatives|for movement|in funds|
|Net|
|movement|At|
|At|1.4.23|in|funds|31.3.24|
|£|£|£|
|Unrestricted|funds|
|General fund|1,246,593|48,039|1,294,632|
|TOTAL FUNDS|1,246,593|48,039|1,294,632|
|Comparative|net movement|in|funds,|included|in|the above|are|as follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General fund|140,892|(92,853)|48,039|
|TOTAL FUNDS|140,892|(92,853)|48,039|

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Page 10 

continued... 

Hindu Temple Society 

Notes to the Financial Statements - continued for the Year Ended 31 March 2025 

10. MOVEMENT IN FUNDS- continued 

A current year 12 months and prior year 12 months combined position is as follows: 

|||Net||
|---|---|---|---|
|||movement|At|
||At 1.4.23|in funds|31.3.25|
||£|£|£|
|Unrestricted funds<br>General fund|1,246,593|186,209|1,432,802|
|TOTALFUNDS|1,246,593|186,209|1,432,802|
|A currentyear 12 monthsand prioryear 12 months combined netmovement in funds,||included intheabove are as follows:||
||incoming|Resources|Movement|
||resources|expended|in funds|
||£|£|i|
|Unrestricted funds<br>General fund|368,099|(181,890)|186,209|
|TOTALFUNDS|368,099|(181,890)|186,209|



11. RELATED PARTY DISCLOSURES 

There were no related party transactions for the year ended 31 March 2025. 

Page 11 

Hindu Temple Society 

Detailed Statement of Financial Activities for the Year Ended 31 March 2025 

|Detailed Statement of Financial Activities|||
|---|---|---|
|for the Year Endedthe Year EndedYear EndedEnded 31 March 20252025|31.3.25|31.3.24|
||£|£|
|INCOMEAND ENDOWMENTS|||
|Donations and legacies<br>Donations<br>Giftaid<br>Membership<br>Triporganise|148,384<br>68,976<br>1,000<br>2,050<br>220,410|118,590<br>-<br>860<br>14,060<br>133,510|
|Investment income<br>Rents received|6,600|5,136|
|Other income<br>Interest received<br>Totalincoming resources|197<br>227,207|2,246<br>140,892|
|EXPENDITURE|||
|Raising donations and legacies<br>Wages<br>Rates andwater<br>Insurance<br>Lightandheat<br>Telephone<br>Postageand stationery<br>Sundries<br>Donation<br>Cleaning<br>Bankcharges|20,640<br>2,233<br>1,520<br>13,585<br>632<br>290<br>1,963<br>403<br>4,735<br>237<br>46,238|21,650<br>2,432<br>1,680<br>19,281<br>746<br>242<br>489<br>200<br>4,490<br>-<br>51,210|
|Other trading activities<br>Purchases<br>Commission<br>Legal and Professional fees|19,472<br>4,000<br>-<br>23,472|18,460<br>-<br>4,675<br>23,135|



This page does not form part of the statutory financial statements 

Page 12