REGISTERED CHARITY NUMBER.. 005370
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2025
for
The Hindu Mandir
The Kelvin Partnership Ltd
Chartered Accountants
The Cooper BuildÉng
505 Great Western Road
Glasgow
G12 8HN

The Hindu Mandir
Contents of the Financial Statements
for the Year Ended 31 March 2025
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
6 to 11
Detailed Statement of Financlal Activities
12 to 13

The Hindu M2ndir
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 provtsions of Accounting and Reporting by Cliarities.. Statement of Recoinmended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the
UK and Republic of Ireland (FRS I02) (effective l January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objectives of the organisation are to promote Hindu Religion and Hindu Culture by providtng a place of worship.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
During the year, the charity successfully organised religious activities and ceremonies according to Hindu religion
time table. Charity also organise religion awareness sessions along with other religious bodies and school children.
During the year, the charity successfully organiscd religious activities and ceremonies according to Hindu religion
time table. Charity also organise religion awareness s¢ssion5 along with other religious bodies and school children.
FINANCIAL REVIEW
Reserves policy
As a result of the surplus of £88,904 for the year. the charity held unrestricted reserves of £1,157,922 (2024
£1,069,018)
FUTURE PLANS
To keep up the existing work and try to finish restoration work while organising the religious ceremonies.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The organisation was established by constitution and has been recognised as charity by H M Revenue& Customs.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
005370
Principal address
l La Belle Place
GLASGOW
G3 7LH
Page I

The Hindu Mandir
Report of the Trustees
for the Year Ended 31 March 2025
Committee Members
Independent xaminer
The Kelvin Partnership Ltd
Chartered Accountants
The Coopei Building
505 Great Western Road
Glasgow
9 July 2025 and signed on its behalf by..
Trustee
Page 2

Inq]ep¢ndent ExaMAner's Report to the Trustees of
The Hindu M2ndir
I report on tl)e accounts for the year ended 31 March 2025 set out on pages four to eleven.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities
and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
The charity's trustees consider that the audit requirement of Regulation l O(1 )(a) to (c) of the Accounts Regulations
does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to
stat¢ whether particular matters have come to my attention.
Basis of the independent examiner'5 report
My examination was carried out in accordai)ce with Regulation I l of the Charities Accounts (Scotland) Regulations
2006. An examination includes a review of the accounting records kept by the charity and a compaTison of the
accounts presented with those records. Il also includes consideration of any unusual items or disclosures in the
accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do
not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on
the view given by the accounts.
Independent examiner's statement
In Coniiection witli tny examination. no tnattcr has corne to my attention .
(l) which give5 rne reasonable cause to believe that, in any material respect, the requirements
to keep accouiiting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006
Accounts Regulations; and
to pr¢pare accounts which accord with the accounting records and lo comply with Regulation 8 of the 2006
Accounts Regulations
have not been met. or
(2) to which, in my opiiiion, attention should be drawn in order to enable a proper understanding of the accounts to
be reached.
The Institute of Chartered Accountants of Scotland
The Kelvin Partnership Ltd
Chartered Accoiintants
The Cooper Building
505 Great Western Road
Glasgow
G128HN
29 July 2025
Page 3

The Hindu Mandir
Statement of Financial Activities
for the Year Ended 31 March 2025
31.3.25
Unrestricted
funds
31.3.24
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
223,260
196,353
Other income
29,772
19,955
Total
253,032
216,308
EXPENDITURE ON
Raising funds
Charitable activities
Direct charitable activities
164,128
138,927
Total
164,128
138,936
NET INCOME
88,904
77.372
RECONCILIATION OF FUNDS
Total funds brought forward
1.069,018
991,646
TOTAL FUNDS CARRIED FORWARD
1,157,922
1,069,018
The notes form part of these financial statements
Page 4

The Hindu Mandir
Balance Sheet
31 March 2025
31.3.25
Unrestricted
funds
31.3.24
Total
funds
Notes
FIXED ASSETS
Tangible assets
Inveslments
356,007
70,000
357,234
70,000
426.007
427,234
CURRENT ASSETS
Debtors
Cash at bank and in hand
10
5,700
735,644
9,000
642,540
741,344
651,540
CREDITORS
Amounts falling due within one year
(9,429)
(9.756)
NET CURRENT ASSETS
731,915
641,784
TOTAL ASSETS LESS CURRENT
LIABILITIES
1,157,922
1.069,018
NET ASSETS
1,157,922
1,069,018
FUNDS
Unrestricted funds
12
1,157,922
1,069,018
TOTAL FUNDS
1,157,922
1.069,018
d by th¢ Board of Trustees and authoriscd for issuc on 29 July 2025 and were
rrustee
The notes form part of these financial statements
Pag¢ 5

The Hindu Mandir
Notes to the Financial Statements
for the Year Ended 31 March 2025
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial stateinents of the charity, wliicli is a public benefit entity under FRS 102, have been prepared in
accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by CharTties', 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 l January 2019),,
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and the Charilies and Trustee Investment (Scotland) Act 2005. The financial statements have been
prepared under the liistorical cost convention, with the exception of investments which are included at market
value.
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
Liabillties are recognised as expenditure as soon as there is a legal or constructive obligation committing th¢
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.
Fixtures and fittings
I 00/0 on cost
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 th¢ 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 ¢xplanation of the nature and purpose of each fund is included in the notes to the financial statements.
Page 6
continued...

The Hindu Mandir
Notes to the Finaneial Statements - continued
for the Year Ended 31 March 2025
DONATIONS AND LEGACIES
31.3.25
31.3.24
Donations
Gift aid tax recovered
200,982
22,278
173,898
22,455
223,260
196,353
CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 4)
Support
costs
Totals
Direct charitable activities
157,319
6,809
164,128
DIRECT COSTS OF CHARITABLE ACTIVITIES
31.3.25
31.3.24
Staff costs
Rates and wat¢r
Insurance
Light and heat
Telephoiie
Sundries
Repairs and renewals
Cleaning
Donations - priests
Food expenses
Travel
Depreciation
Donations paid
Event expenses
Rent
40,806
1,690
23,527
46,817
1,245
2,217
20,010
9,569
1,050
4,621
,140
1.227
2,100
800
500
41,075
1,771
18,824
37,678
1,125
1,005
14,327
8,616
6,550
3.610
550
1.227
172
573
157,319
137,103
Page 7
continu¢d...

The Hindu Mandir
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
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 Marcli 2024.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended
31 March 2024.
STAFF COSTS
The average monthly number of employees during the year was as follows:
31.3.25
31.3.24
Mandir
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
196,353
Other income
19,955
Total
216,308
EXPENDITURE ON
Raising funds
Charitable activities
Direct charitable activities
138,927
Total
138,936
NET INCOME
77,372
RECONCILIATION OF FUNDS
Total funds brought forward
991,646
Page 8
continued...

The Hindu Mandir
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continued
Unrestricted
funds
TOTAL FUNDS CARRIED FORWARD
1,069,018
TANGIBLE FIXED ASSETS
Fixtures
and
fittings
Freehold
property
Totals
COST
At l April 2024 and 31 March 2025
350,886
104,538
455.424
DEPRECIATION
At l April 2024
Charge for year
98,190
1.227
98.190
1,227
At 31 March 2025
99,417
99,417
NET BOOK VALUE
At 31 March 2025
350,886
5,121
356,007
At 31 March 2024
350,886
6,348
357,234
FIXED ASSET INVESTMENTS
List¢d
investments
MARKET VALUE
At l April 2024 and 31 March 2025
70,000
NET BOOK VALUE
At 31 March 2025
70,000
At 31 March 2024
70,000
There were no investment assets outside the UK.
At 31 March 2025, the market value was £128,505.
Page 9
continued...

The Hindu Mandir
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
10.
DEBTORS: AMOUNTS FALLING DUE WITHIN OINE YEAR
31.3.25
31.3.24
Other debtors
5,700
9,000
11.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25
31.3.24
Taxation and social security
Other creditors
508
8,921
596
9,160
9,429
9,756
12.
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.3.25
At 1.4.24
UJJrestricted funds
G¢neral fund
1,069,018
88.904
1,157,922
TOTAL FUNDS
1,069,018
88,904
1,157,922
Net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
253.032
(164,128)
88,904
TOTAL FUNDS
253,032
(164,128)
88,904
Page 10
continued..

The Hindu Mandir
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
12.
MOVEMENT IN FUNDS - Continued
Comparatives for movement in funds
Net
movement
in funds
At
31.3.24
At 1.4.23
Unrestricted funds
General fund
991,646
77,372
1,069,018
TOTAL FUNDS
991,646
77,372
1,069,018
Comparative net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
216,308
(138,936)
77,372
TOTAL FUNDS
216,308
(138,936)
77,372
13.
RELATED PARTY DISCLOSURES
There w¢re no related party transactions for the year ended 31 March 2025.
Pagell

The Hindu Mandir
Detailed Statement of Financial ActivitRes
for the Year Ended 31 March 2025
31.3.25
31.3.24
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid tax recovered
200,982
22,278
173,898
22,455
223,260
196,353
Other income
Interest
29,772
19,955
Total incoming resources
253,032
216,308
EXPENDITURE
Other trading activities
Jnterest payable
Charitable activities
Wages
Rates and water
Insurance
Light and heat
Telephone
Sundries
Repairs and renewals
Cleaning
Donations - priests
Food expenses
Travel
Depreciation
Donations paid
Event expenses
Rent
40,806
1,690
23,527
46,817
1,245
2,217
20,010
9,569
1,050
4,621
1,140
1.227
2,100
800
500
41,075
1.771
18,824
37,678
,125
1,005
14,327
8,616
6,550
3,610
550
1,227
172
573
157,319
137,103
Support costs
Finance
Bank charges
1,049
784
Tliis page does not form part of the statutory financial statements
Page 12

The Hindu Mandir
Detailed Statement of Financial Activities
for the Year Ended 31 March 2025
31.3.25
31.3.24
Finance
Governance costs
Indepeiident examiner's fee
Legal and professional fees
1,200
4,560
1,040
5,760
1,040
Total resources expended
164,128
138,936
Net income
88,904
77,372
This page does not form part of the statutory financial statements
Pag¢ 13