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2025-03-31-accounts

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APPENDIX 2

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SC051614

Mother Earth Hindu Temple Glasgow

Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts
Period start date Period end date Period end date
For the period
from		 01
Day		 04
Month		 2024
Year		 to Day
31		 Month
03		 Year
2025
Section A Statement of receipts and payments
Unrestricted
funds		 Restricted
funds		 Expendable
endowment
funds		 Permanent
endowment
funds		 Total funds
current period		 Total funds last
period		 Total funds last
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations + Fundraising 129,506 - - - - - - - - - - - 129 129 129 129,506
Gift Aid 16,386 - - - - - - - - - - - 16 16 16 16,386
Membership - - - - - - - - - - - - - - -
Receipts from corporate fundraising 2,669 - - - - - - - - - - - 2 2 2 2,669
Gross tradingreceipts - - - - - - - - - - - - - - - -
Income from investments other than
land and buildings - - - - - - - - - - - - - - - -
Rents from land & buildings - - - - - - - - - - - - - - - -
Gross receipts from other charitable
activities - - - - - - - - - - - - - - - -
- - - -
A1 Sub total A1 Sub total 148,561 - - - - - - - - - - - 148,561 148,561 148,561 148,561 - -
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets
-
-
-
-
-
Proceeds from sale of investments
-
-
-
-
-
A2 Sub total -
-
-
-
-
-
Total receipts 148,561
-
-
-
148,561
-
~~—————_——~~
A3 Payments
Expenses for fundraising activities 7,439 7 7 7 7,439
Priest Services 3,627 3 3 3 3,627
Gross trading payments - - - - -
Investment management costs - - - - -
Payments relating directly to charitable Payments relating directly to charitable
activities - - - - -
Grants and donations
- - - - -
Governance costs: 9,441 9 9 9 9,441
Audit / independent examination - - - -
Preparation of annual accounts - - - -
Legal costs 3,778 3 3 3 3,778
Other Other
- - - -
- - - -
**A3 Sub total ** 24,285 - - - - - - - - - - - 24,285 24,285 24,285 24,285 - -
A4 Payments relating to asset and
investment movements
Purchases of fixed assets (1st
~~t f~~
~~il i~~
~~)~~
57,300
57,300
Purchase of investments
-
A4 Sub total 57,300
-
-
-
57,300
-
Total payments 81,585
-
-
-
81,585
-
~~SS555~~
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year		 66,976
-
-
-
66,976
-
-
66,976
-
-
-
66,976
-
~~==525>~~

APPENDIX 2

Mother Earth Hindu Temple Glasgow

SC051614

Section B Statement of balances

Categories
Signed by one or two trustees
on behalf of all the trustees
B3 Other assets
B5 Contingent liabilities
B4 Liabilities
B1 Cash funds
B2 Investments		 Details Unrestricted
funds
to nearest £
42,577
66,976		 Restricted funds
to nearest £
-
-		 Expendable
endowment
funds
to nearest £		 P
e
t		 ermanent
ndowment
funds
o nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
Cash and bank balances at start of year - - 42,577
Surplus / (deficit) shown on receipts and
payments account		 - - 66,976
-
-
Cash and bank balances at end of year
(Agree balances with receipts and payments
account(s))
Details		 109,553 - - - 109,553 -
- 0 -
-
Fund to which
-
belongs
- 0		 -
asset Market valuation
to nearest £		 Last year
to nearest £
-
-
-
-
Details Fund to which asset belongs Cos
t		 Total
t (if available)
o nearest £		 -
-
Current value (if
available)
to nearest £		 Last year
to nearest £
-
-
-
-
-
-
-
-
Details Total
Fund to which l		 -
-
-
iabilit y relates Amount due
to nearest £		 Last year
to nearest £
-
-
-
-
-
Details Fund to which l iabilit Total
y relates		 -
Amount due
(estimate)
to nearest £		 Last year
to nearest £
0
0
0
Signature Print Name Total -
-
Date of
approval
13.09.25
03/12/25

Copy of MEHTG_Annual_Draft_Account_01042024__31032025(1) / Statement of balances 2

December 2007

APPENDIX 2

Mother Earth Hindu Temple Glasgow

SC051614

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

Type of activity or project supported Individual /
institution		 Number of grants
made
£		 Number of grants
made
£
Total -

C2 Grants

C3a Trustee remuneration If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) Authority under which paid C3b Trustee remuneration - details

£ Authority under which paid

C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) C4b Trustee expenses - details

Number of £
trustees
C5 Transactions with trustees
and connected persons
Nature of relationship		 Nature of transaction Transaction
amount (£)
Balance
outstanding at
period end (£)		 Transaction
amount (£)
Balance
outstanding at
period end (£)

C6 Other information

Copy of MEHTG_Annual_Draft_Account_01042024__31032025(1) / Notes 3

December 2007

APPENDIX 3 OSCR Scottish Charity RegLtlalor Independent examiner's report on the accounts Report to the Charity narne trustee3lmember¥ of Mother Earth Hindu temple Glasgow SCO51614 Registered charlty number On the accounts of the charity for the period Peri(Kl start date Month Period end date Month Year 2024 Day 31 Y¢er 2025 01 03 Set out on pages lo irt4ud8 ts pagè mb8r5 of addib.onal $he8ts1 Respective The charity's trustees are resFonsible for the preparation of the accounts in accordance responsibilitles of with Ihe terms of the Charities and Trustee I nvestment (Scotland) 2005 Act and the trustees and examiner Charrties Accounts (Scotiand) Regulations 2006 (as affended). The charity trustees consKler that the audit requirement of Regulation 10111 (d} ofthe knounts Regulations does not appty. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to stats whether particular matters have C￿ne to ry attention. Basis of independent My examination is Larried out in accordance with Regulation 11 of the 2006 Accounts examiner's statsment Regulats'ons. An exarninats.on includes a review of the accountsng records kept by the charity and a comparison of the accounts presented wilh those records. It also inGludes cansideration of any unusual items or disclosuies in the accounts and seeks explanations from Ihe trustees con￿mIng any suGh matters. The procedures undertaken ao not provide all the evidence thatwould be required in an audit and, Consequently. I do not express an audit opinion on the view given by the accounts. Independent examinef8 In the course of my examination, no ttFtter has come to rny attentK?n [oher than that staternent disclosed on the attathEYJ page"] wh￿h gives me ￿asonable cause to believe that in any material respect the requireffents: to keep accounting recnrds in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and lo prepare accounts which 8ccord wrth the accwnting rec<xds and comply with ReguL4tion 9 of the 2006 Accounts Regulations have not been met. or to whth in opinion, attention should be drawn in order to enab￿ a proper e accounts to be reaGh 3 Sept 2025 signed": Name: Relevant professional qualificalion(sl or body CIMA (If any): 2329.Paisl¢y Ro"ad Wesi Address: Gilbrot Accountancy prfAawW G52 3Q,14 2329 Paisley Road WeoWF8X 0141384 iS8-1 wWW.ylbroL¢(y.uk Practsc Glasgow G52 3QP "Please dglet• th• words in th• brackets rfth￿ do nc appty Ifthe words do app￿. set CArt m8tt•rs ￿ttl¢h have to your attenttin Dn Iho following page. . OSCR wll accept digrtal or typed %gnatures

APPENDIX 3 Disclosure section Only complete rfthe examiner needs to highlight matertal problems. Give here brief details of any items that the examiner wishes to disclose

Charity Name: Mother Earth Hindu Temple, Glasgow

Trustees’ Annual Report 01/04/2024 to 31/03/2025

Charity contact information

Mother Earth Hindu Temple Glasgow

Scottish Charity Number: SC051614

Temple Address : 14 Larchfield Court, Newton Mearns, G77 5PL Correspondence Address : 9 Kestrel Wynd, Newton Mearns, Glasgow G77 6WA

Email address: contact@motherearthtemple.org.uk

Website : https://www.motherearthtemple.org.uk

Twitter : @MEHTGlasgow Facebook : Mother Earth Hindu Temple Glasgow

: Instagram motherearthhindutemple

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- – ACTIVITIES IN YEAR 2024 2025:

Team MEHTG has worked hard in the third year of its work to engage with and organise the congregation in East Renfrewshire in particular and West of Scotland in general. There were various activities organised through the year to create awareness about environment consciousness, climate change, tree plantation, health awareness, youth engagement and Dharmic activities in 2024-2025

The Board of trustees, volunteers and subcommittees met regularly during this year:

12) 11/09/2024 - MEHTG Navaratri Volunteers Team Meeting 13) 13/09/2024 – MEHTG Board of Trustees meet (Virtual) 14) 18/09/2024 – MEHTG Navaratri Volunteers Team Meeting 15) 19/09/2024 – MEHTG Fundraising team meeting 16) 25/09/2024 – MEHTG Board of Trustees meet (Virtual) 17) 30/09/2025 – MEHTG Team Navaratri Planning meeting 18) 14/10/2024 - MEHTG Board of trustees and Legal Team meeting 19) 19/10/2024 - MEHTG Board of Trustees meet (Virtual) 20) 25/10/2024 – MEHTG Board of Trustees meet (Virtual) 21) 30/10/2024 - MEHTG Board of trustees and Legal Team meeting 22) 02/11/2024 – MEHTG Board of Trustees meeting with GuruMaa 23) 14/11/2024 - MEHTG Board of trustees and Legal Team meeting 24) 01/12/2024 – MEHTG Volunteers meet – Face 2 Face 25) 02/01/2025 - MEHTG Food Festival 2025 Volunteers Team meeting 26) 07/01/2025 - MEHTG Board of Trustees meet (Virtual) 27) 08/01/2025 - MEHTG Food Festival 2025 Volunteers Team meeting 28) 15/01/2025 - MEHTG Food Festival 2025 Volunteers Team meeting 29) 16/01/2025 – MEHTG Website Team meeting 30) 21/01/2025 - MEHTG Food Festival 2025 Volunteers Team meeting 31) 24/01/2025 – MEHTG Food Festival 2025 Volunteers Team meeting

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32) 0510212025 - MEHTG Board of Trustees meet (Virtual) 33)1610212025 - MEHTG Board of Trustees meet (Virtual) 34) 0410312025 - MEHTG Board of Trustees meet (Virtual) 35) 0510312025 - MEHTG British scien￿ Day ￿lebratiOn Planning meeting 36) 1210312025 MEHTG Chaitra Navaratri and Akhand Ramayan Paath Planning Meeting 37)1510312025 - MEHTG musical evening planning meeting Major activities through the year 2024 -25 Successful completion of legal prO￿sS to start the lease of building and start of Mandir Redesigning work Youth Engagement Cultural Activities Environment and Climate awareness activities Senior Citizen Engagement Awareness in schools and social media about Sanatan Dharma Religious Activities and initial procurement of Moorthis. Some images are as below from the activities through the year 2024-25:

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Structure, governance and management

MEHTG is a Scottish Charitable Incorporated Organisation (SCIO) governed by its constitution. The Board of Trustees is responsible for strategic oversight, compliance, safeguarding, and stewardship of the charity’s assets.

Trustees are responsible for:

MEHTG and its board of trustees work under the guidance of its constitution to advance its aims and objectives. The trustees make sure that the charity complies with its governing document. The trustees listed above in this document come from a diverse skill mix and have immensely contributed to the growth of the charity since its inception.

As described, successful organisation of events to promote community cohesion, increase environment consciousness and engagement with the youth have generated very positive feedback from the community.

MEHTG had its AGM on 15/03/2025. The current board of trustees were thanked by the members present, for their excellent work. The new board of trustees were elected.

Following is the list of new board of trustees effective from 01/04/2025 to 31/03/2026:

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Achievements and performance

The past year has been marked by growth in participation, strengthened community bonds, and improved organisational clarity.

Spiritual and Cultural Activities

Community and Interfaith Engagement

Facilities and Stewardship

Volunteer Development

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Governance Actions This Year

The framework for activities are aligned with Mother Earth Hindu Temple Glasgow’s aims and objectives:

Risk Management

The Trustees regularly assess risks relating to:

Mitigation measures include:

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Financial review

The Trustees maintained a prudent and transparent approach to financial stewardship.

Income

The charity’s income came primarily from:

Expenditure

Expenditure related to:

The charity ended the year in a stable financial position. Reserves are maintained at a level sufficient to ensure continuity of worship and essential services.

The year 2024-25 was another successful year to continue fundraising for MEHTG activities and for potential purchase of Temple building. A full set of independently examined accounts accompanies this report.and describes this financial year had net gain in income over expenses.

----- Start of picture text -----
Income and Expenses 2024-2025
Total Income
Total Expenses
----- End of picture text -----

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Statement of the charity’s policy on reserves:

Mother Earth Hindu Temple Glasgow maintains a financial reserves policy to ensure the stability, continuity, and responsible stewardship of the charity’s activities. The Trustees recognise their duty to safeguard the charity’s ability to meet ongoing commitments, respond to unforeseen circumstances, and continue delivering its environmental, spiritual, cultural, and community services without interruption.

Purpose of Reserves

The charity holds reserves to:

Target Level of Reserves

The Trustees aim to maintain unrestricted reserves equivalent to 6 months of core operating costs. This level is considered sufficient to:

The target level is reviewed annually in light of the charity’s size, commitments, and risk profile.

Current Level of Reserves

‑ At year end, the charity held unrestricted reserves of £109553 which the Trustees consider above target in relation to the policy. Where reserves differ from the target level, the Trustees have agreed the following approach:

• If below target: a plan to rebuild reserves through careful budgeting and prudent cost management

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• If above target: consideration of future investment in facilities, safety improvements, or programme development, while maintaining financial stability

Review of the Policy

The reserves policy is reviewed annually by the Trustees as part of the budgeting and risk ‑ management process. Adjustments are made where necessary to reflect changes in operating costs, risks, or strategic priorities.

The Trustees remain committed to maintaining a responsible, transparent, and sustainable approach to financial stewardship in support of the charity’s long ‑ term mission.

Details of any deficit:

There were no deficits in funds during this financial year.

Donated facilities and services:

No donations of funds, services or facilities were done by MEHTG during this year.

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Future plans:

In the coming year, MEHTG aims to:

The functioning of the temple will be done via 12 departments that are:

  1. Puja and Events Organising Team

  2. Youth engagement Team

  3. Fundraising, Donations & Membership drive Team

  4. Social media + Website + IT Team

  5. Kitchen and Prasad management Team

  6. Statutory Compliance Team

  7. Supplies, purchase and Building management Team

  8. Mandir Access, Security and CCTV management Team

  9. Hall Hire management Team

  10. Cleaning and decorations management Team

  11. Accounts Team

  12. Older Adults Sangam Club

There will be a management board of MEHTG that will be responsible for dayto day functioning of the Mandir. The management board will comprise of the representative volunteers from the 12 departments and will include all the trustees. The number of members in the management board will be flexible as per requirement for smooth functioning of the Temple.

The Roles and Responsibilities of Board of Trustees and Management board are outlined as below and is subject to review as per decision of the trustees.

Board of Trustees

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Management Board

Declaration

The Trustees declare that they have approved this report and are satisfied that it complies with OSCR requirements.

Signed on behalf of the charity trustees:

----- Start of picture text -----
Signature
Full name
Position
Trustee
Date
06/12/2025
----- End of picture text -----

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