Company registration number 11544185 (England and Wales)
LONDON SRIGURUVAYURAPPAN TEMPLE TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
LONDON SRIGURUVAYURAPPAN TEMPLE TRUST
COMPANY INFORMATION
Directors
Mr T Ramachandran
Cllr G Sivakumarkunjuwadavsala
Company number
11544185
Registered office
83-85 Baker Street
London
W1U 6AG
Accountants
King and King
83-85 Baker Street
London
W1U 6AG
LONDON SRIGURUVAYURAPPAN TEMPLE TRUST
CONTENTS
Page
Directors' report
1
Accountants' report
2
Income and expenditure account
3
Balance sheet
4
Notes to the financial statements
5 - 7
LONDON SRIGURUVAYURAPPAN TEMPLE TRUST
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
- 1 -

The directors present their annual report and financial statements for the year ended 31 August 2025.

Principal activities

The principal activity of the company is that of charitable activities for religious purposes. However, the charity has been dormant in the current year.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr T Ramachandran
Cllr G Sivakumarkunjuwadavsala
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr T Ramachandran
Director
10 July 2026
LONDON SRIGURUVAYURAPPAN TEMPLE TRUST
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF LONDON SRIGURUVAYURAPPAN TEMPLE TRUST FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of London SriGuruvayurappan Temple Trust for the year ended 31 August 2025 which comprise the income and expenditure account, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of London SriGuruvayurappan Temple Trust, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of London SriGuruvayurappan Temple Trust and state those matters that we have agreed to state to the b oard of d irectors of London SriGuruvayurappan Temple Trust, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than London SriGuruvayurappan Temple Trust and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that London SriGuruvayurappan Temple Trust has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and deficit of London SriGuruvayurappan Temple Trust. You consider that London SriGuruvayurappan Temple Trust is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of London SriGuruvayurappan Temple Trust. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

King and King
Chartered Accountants
83-85 Baker Street
London
W1U 6AG
10 July 2026
LONDON SRIGURUVAYURAPPAN TEMPLE TRUST
INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
2025
2024
Notes
£
£
Income
-
-
Administrative expenses
(214)
(180)
Deficit before taxation
(214)
(180)
Tax on deficit
-
0
-
0
Deficit for the financial year
(214)
(180)

The income and expenditure account has been prepared on the basis that all operations are continuing operations.

LONDON SRIGURUVAYURAPPAN TEMPLE TRUST
BALANCE SHEET
AS AT 31 AUGUST 2025
31 August 2025
- 4 -
2025
2024
Notes
£
£
£
£
Current assets
Cash at bank and in hand
5,970
5,970
Creditors: amounts falling due within one year
4
(1,680)
(1,466)
Net current assets
4,290
4,504
Reserves
Income and expenditure account
4,290
4,504
Total members' funds
4,290
4,504

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 10 July 2026 and are signed on its behalf by:
Mr T Ramachandran
Director
Company registration number 11544185 (England and Wales)
LONDON SRIGURUVAYURAPPAN TEMPLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
1
Accounting policies
Company information

London SriGuruvayurappan Temple Trust is a private company limited by guarantee incorporated in England and Wales. The registered office is 83-85 Baker Street, London, W1U 6AG.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Income and expenditure

Income and expenses are included in the financial statements as they become receivable or due (accruals basis).

Expenses include VAT where applicable as the company cannot reclaim it.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

LONDON SRIGURUVAYURAPPAN TEMPLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 6 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Taxation

The company is not carrying on a business for the purposes of making a profit and is therefore exempt from corporation tax.

1.6
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
4
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
1,680
1,466
LONDON SRIGURUVAYURAPPAN TEMPLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 7 -
5
Members' liability

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.

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