Hindu Cultural Association (Wales)
(Registered Charity no: 1002569)
Independent Examiner Report and Financial Statements
Year ended: 31 December 2024

Contents
Legal and administrative information
Report of the Trustees
Report of the Independent Examiner
Statement of Financial Activities
Summary income and expenditure account
Charity balance sheet
Notes forming part of the financial statements
9-11

Hindu Cultural Association (Wales)
Legal and administrative information during the year ended 31 December 2024
Current Executive Committee: (from 281h September 2024
Chair
Mrs. Vernha Sood lJtahindra
Vlce Chairperson
Mrs.Sarita Pawar
Secretary
PAr.Seshakiran Chemudlpatl
Deputy S8crètary
Mrs.Kanya Kumarl Podlla
Treasurer
Mr.Harl Ganesh Samayamanthula
Deputy Treasurer
Sunalna Purt)•y
Previous Executlve Commlltee{2024)
Chairperson
Vice Chair
Secretary
Deputy Secretary
Treasurer
Deputy Treasurer
Mrs Niru Kumar
Mrs Versha Sood Mahindra
Mr Suresh Arava
Mr Seshakiran Chemudipali
Mr Sanlosh Bhat
Dr Amit Chandratreya
Registered Offlce:
Indla Centre
Sanquhar Street
Cardiff
CF24 2AA
Independent Examlners:
Slvapalan & Co
168 Clty Road
Cardiff. CF24 3JE
Bankers:
Lloyds TSB Bank PLC
514 Cowbridge Road East
Victoria Park
Cardiff
CF5 1BL

Hindu Cultural Association (Wales)
Annual Report of the Managemenl Committee forthe Year to 31 December 2024
Hindu Cultural Association (Wales) is registered wth the Charity Commission and has charitable status for
taxation purposes.
Structure
overnance and mana
emenl
The Governance document of Hindu Cultural AssocTration (Wales) is its Constitution and it is an unincorporated
association.
Board of Trustees:
The Charlty Is admlnlgtered by an axecutlve commlttee, comprlslng:
Chairperson
Vice Chairperson
Secretary
Deputy Seuètary
Treasurer
Deputy Treasurer
Mrs. Versha Sood Mahindra
Mrs.Sarlta Pawar
Mr.Seshakiran Chemudipatl
Mrs.Kanya Kumarl Podlla
Mr.HarS Ganesh Samayamanthula
Mrs.Sunaina Purbey
Current Tru8taas as at 31 Doc 2024
Mr.Prabhat Kumar
Dr.Poonam Singhal
Dr. Ravi Tiwari
Dr. Chandrahas Roy
Mrs. Sunaina Purbéy
olntment of Tru8tee8
The governors have been installed since the fomiation of the board of govamors 8nd are familiar wlh the
aims and objectives of the Community.
The Hindu Cultur81 Association's Policy for the appointment of new governor trustees is nonnally by means
of bi-annual eleetions.
All custodian trustees are appointed by the B08rd of Governors.
Or
anlxatlonal Structure
The Executive Committee currently consists of nine executive officers. President and two vice presidents who,
along with the Board of Governors {24), meet regulafly to discuss and review the financial position. the fund raising
strategy and all other charity matters. with all major decisions being made at these mèetings. Day lo day minor
matters is delegated lo the staff and volunleers.
Ob'e¢t8 and Actlvities
The Charity's objects are supported by the tharity's SO￿ activity. The Objectives of Ihe charity is to advance the
understanding and awareness of Hindu religion and advance education, relieve povety, distress and sickness
amongst the Hindu community reS￿ents in Wales. The Charity depends upon the continuing help of volunteer's
P8rticulafly young people.
Achlevements and Perfomiancè
The Hindu Cultural Association Iwalesl is keen to offer a range of seFvices during the week and over the
course of the year thal our community find both beneficial and spiritually fulfilling. During the year due to
Covid-19 situation membership numbers haven't Changed and the Charity's conlinuirvJ aim is to increase
the incoming resources in order to provide serVi￿S in line )Mth its conslilution.
As a future plan, the Hindu Cultural Association (Wales) is committed to continuing the charity's aim and
objectives. We are all consaous that the present premises are too small bul have exciting plans lo extend
the property al the rear. in order that the actiwlies at the Centre can be further expanded.

Hindu Cultuiil Association (Wales)
During the Covid-19 pandemic, the management committee was greatly committed to helping society at
large. The management committee is priwleged 2nd feels honored that the Hindu Cultural Association
(Wales) was granted permission and permitted to organize a Covid-19 Vaccination sile at the charity
premises for the public.
Internal Control and Rlsk Mana
ement.
The Iruslees have the responsibility for ensuring that the charity has in place an appropriate system of
controls, financial and olhemise, to provide reasonable assurance that the charity is operating efficiently
and effectively. ils assets are safeguarded against unaulhorized use or disposilion, Ihat proper records are
maintained and financial infomialion used ￿thin the charity or for publication is reliable and the charily
Complies with relevant laws and regulations.
The Trustees actively review on a regular basis the principal risks which the charity faces, notably the
threat arising from any prolonged decline in voluntary income. and believe that the systems which have
been e$lablished to enable the produclion of regular reports in all financial and operation81 areas wtll
effedively miligale these risks.
Public Benefit Statement
In furtherance of the objects'ves of the Centre. the Trustees of the Hindu Cultural Association IW8lesl have
complied wilh the duty in S17 of the Charilies Act 2011 to have due regard to the Charity Commission's
published general and sub-seclor guidance concerning the operation of the Public Benefit requirement
under the Act.
Flnanclal r8vlew
The slate of the ChaTili8s affaiTS at 31st December 2024 and the results of its operations for the year
ended on that dale are sel out in the attached financial statements.
Total receipls on unffjslrieted funds have increased by £ 14.282 in the year and amounted to £103.411
compared lo £89,129 last year. In the penod ended 31 December 2024. the charity received a sum of £
30,394 as a donation from HM Revenue and Customs towards Gift Aid. The Charity made a surplus of £
22.43912023.. surplus 6,7891 after the depreciation of Tangible assets.
Further analysis shows that during the current year, the Charity has m8de a Profil of £ 35,489(2023.' profil
£16,119) before the depreciation of Tangible assets. The Charity reported liabilities of £910 12023.. £
16,119) in the balance sheet. The Charity's reserves as of 31 December 24 stood al £ 663.03512023.'£
640,596)
The activities of the charity have continued lo highlight awareness of the charity and its work wlh th8 local
community. The Trustees aCknO￿edge the efforts of the staff. governors and volunteers in this direction,
which has been enhanced by the support of a number of affiliated groups.
Expenditure remains under conslanl review, as the charity ￿ntInueS to make an effort to minimize running
costs of the premises.
Reserv88 Pollc
As at 31 Ih December 2024 free reseryes amounts lo £663.035 (2023: £640,595). Our policy on reseNes is
to ensure that we have sufficient funds available to meet our commilmenls and the Executive Committee
will consider designating reserves for specific purposes v4here it is considered to be necessary in the
future.
Volunteers
The Iruslees are also extremely grateful to all volunteers give up their free lime to help further the
aims of the charity.

E4indu Cultural Association (Wales)
Statement of Management ¢ommlttee's Responslbllitles
The accounts have been prepared in accordance wtlh the Statement of Recommended Practice..
Accounting and Reporting by Charities preparing their accounts in accordance wilh the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 2nd the Financial
Reporting Standard applicable in Ihe United Kingdom and Republic of Ireland IFRS 1021 and the Charities
Act 2011 and UK Generally Accepted Practice as it applies from 01 January 2015.
The accounts have been prepared to give a true and fair view of the state of affairs of the charity and of its
financial activities for that period and have departed from the Charities (Accounts & Reports) Regulation
2008 only lo the exlenl required to provide a 'lrue and fair view.. This departure has involved Accounting
and Reporting by Charities preparing their accounts in accordan￿ wlh the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 rather the accounting and
Reporting by Charities.. Statement of Recommended Practice effects've from 01 April 2005 which has since
been withdrawn.
Charity Law requires the managemént cnmmillee to prepare a Profit and Loss account and statement of
assets and liabilities for each year. which give a true and fair view of the stale of affairs of the chanly and
of ils financial activities for that period which properfy presenl the chartly's income and expenditure for the
year together with ils assets and liabilities at the end of the year and adequately distinguish any material
special trust or other restricted fund of the charity. In prep8ring those financial ststemenls the management
committee 1$ requires to'.-
a) Select Suitable policies and then arply them consislenlly..
bl Make judgments and estimates that are reasonable and prudent-
) Stat8 whether the policies adopted are in accordan￿ wilh the approprigte SORP on Accounting
by charities and the Accounting Regulations and with applicable accounting Standards. Subject to
any material departures disdosed and explained in th8 financial statements
The management committee is responsible for keeping proper accounting records which disclose with
reasonable a¢¢uracy at any lime, the financial position of the charity, and lo enable them to ensure that the
financial statements comply wth regulations stipulated in the Charits'es Act 2011.They are also responsible
for saf69uarding the assets of the charity and hance for taking r8asonabl8 sl8ps for the privation and
detection of fraud or other irregularities.
In preparing the financial slatemenls, the trustees are responsible for assessing the company's ability lo
continue as a going concern, disclosing. as applicable. matters related to going concem and using the
going concern basis of accounting unless the trustees either intend to liquidale the charity or to cease
operations, or hav8 no realistic allernative but to do so.
Statement as to D18clo$urè of Informatlon to Independent Examlner8
So far as th8 management c￿MIltee is aware. there is no relevant infomiation of which the charity's Independent
r8viewers are unaware and each Trustee has taken steps Ihal he ought lo have taken as a Truslee in order to
make himself aware of any relevant infomiation and to estsblish that the charity's Independent examiners are
aware of that infoimalion.
A resolution proposing that Sivapalan & Co be re-appointed as Independenl examiner of the charity will be pul to
the Annual General Meeting.
Mrs Ve
ood Mahindra
(ChaifpeTson)
Daled-
For an on behalf of the Management Committee
41Page

Hindu cUl￿ra1 Association (Wales)
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HINDU CULTURAL ASSOCIATION (WALES)
FOR THE YEAR ENDED 31 DECEMBER 2024
I report on the accounts of the Trust for Ihe year ended 310ecember 2024, which are set out on pages 6
to 11
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparath)n of the accounts (financial Stalementl in
accordance with the Slalemenl of Recommended Practice= Accounting and Reporting by Charitie5
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities.. St8lemenl of
Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations bul has been
withdraw.
We understand that this has been done in order for the accounts lo provide a true and fair view in
accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on
or after 1 January 2019.
The charity's Iruslees consider that an audit is not required for this year under section 144{2) of the
Charities Act 2011 (the 2011 Act) and Ihal an independent examination is needed.
11 is my responsibility to=
examine the accounts under section 145 of the 2011 Act:
To follow the procedure5 laid down in the General Directions given by the Charity Commissioner
under section 145(5)(b) of the 2011 Act; and
To state whether parlicular matters have come lo my allenti¢)n.
Concluslons relating to going concern
In examining the charily's accounts, we have concluded that the trustees, use of the going concern basi8
of accounting in the preparation of the financial slalemenls is appropriate. Based on the work we have
performed, we have nol identified any malerial uncertainties relating to evenls or conditions that,
individually or collectively, may cast significant doubl on Charity's ability lo continue as a going concern for
period of al least twelve months from when the financial statements are authorised for issue. Our
responsibililies and the responsibilities of the Trustees with respect lo going concern are described in the
relevant seclions of this report.
Basls of Independent examiner'8 rèport
My examination was carried out in accordan￿ with the General Oireclions given by the Charlty
Commissioner. An examination includes a review of the accounling records kepl by the charity and a
comparison of Ihe accounts presented with those records. 11 also includes consideration of any unusual
items or disclosures in the accounts. and the seeking of explanations from you as Iruslees concerning any
such mallers. The procedures undertaken do not provide all the evidence Ihal would be required in an
audit and. consequently no opinion is given as lo whether the accounls present a 'true and fair view, and
the report is limited lo those mallers sel out in the statement below.
Independent exarnlner's statement
In connection wilh my examination, no matter has come to my atlenlion..
Which gives me reasonable cause lo believe that. in any material respect, the requirements
(a} To keep accounting records in accordance with section 130 of the 2011 Act; and
(b} To prepare accounts which accord with the accounting records and lo comply wilh the accounting
requiremenls of the 2011 Act have not been met., or
To which, in my opinion, attention should be drawn in order to enable a proper understanding of Ihe
accounts to be reached.
Mr R Sivapalan
Sivapalan & Co Ltd
168 City Road
Cardiff
CF24 3JE
Date:
l/)o/LS

Hiiidu Culthi'al Association (Wales)
Statement of Financial Activities for the year ended 31 December 2024.
2024
2023
Unrestricted
Funds
Rèstrlctod
Funds
Total
Funds
Total
Funds
Notes
Donalions
Fesllvals, Functlon and Events
Hall Hire & Sponsorship Income
Membershlp Fees
Grant
Gift Ald
1{e)
51,(WJ6
51,006
70,876
13.231
4,266
1.250
30.394
13,231
4.266
1.250
30,394
1.800
3.398
7.034
5.977
1(M),148
100.148
88.886
Invejlmonl Income
Deposit Account Intefest
Other Income
Insurance fed81m
Interest Income
3263
3263
243
103,411
103.411
89.129
Fe5lival, Funcllon ond Evenls
Groceries. Proyi5ion and Catering
Co818
11,684
11,684
9,718
8.471
12.399
8.471
12,399
5,760
14,317
-20
2,371
2,974
12,933
10,833
870
901
1,330
567
679
1.234
Wages and Nl
Penslons
Temple Expenses
Rates and Water
Repairs and Renewals
Llghl and Heal
Travel & S4Jbsislence
Alarm & Securily
Insurance
Telepho
Prlnlings. Postage and Slationery
Webslle Expenseg
Accounlancy,Independenl
Examination & Legal
Cle8nlng and Refuse Collectlon
3.821
3.079
7.193
7.354
710
1662
1,679
3,821
3,079
7,193
7,354
710
1662
1,679
690
330
330
6.079
1,737
6,079
1.737
1.418
1.402
Bank Charges and Interest
Deprecialion on Flxed Assets
Deprecialion on BLTrlkiling
855
5,589
7,461
371
1,869
7,461
5,589
7.461
Donallon
379
379
5,350
Total Expendltura on charltal)le
actlvltlas
80.972
80.972
82,338
Ngt Incomo 1 {exp•ndltural
22.439
22.439
6.791
Total Funds at 1 January 24
640.596
640,696
633,805
Total Funds at 31 Decembèr 24
663,035
640,59S
All of the above results are derived from continuing activities.
61Puge

Hindu Cultural Association (Wales)
Income and Expenditure account for the year ended 31 December 2024
2024
2023
Notes
Income
Festivals, Funcllon and EkEnts
Oonallons, Granl & Other Income
Hall Hire & Sponsorshlp Income
Membership Fees
Grants
51.OD7
13.231
4.266
1.250
30,394
1263
70,876
1.600
3,398
7,034
5.977
243
Glft Ald
Depo811 Accounl Inleresl
103,411
89.129
Exp8ndltura
Donallon
379
11,684
8,471
12.914
{5151
3,821
6,350
9.718
5.760
14.317
Festival, Functlon and Events
Grocefles, Prwslon and Calerlng Costs
Wages and Nl
Penslon
{20)
2.371
2.974
12,933
10,833
Temple Expen8e8
Rates and Water
Rep8lrs 8nd Renewals
Llghl and Heal
Travel and subslstence
3.079
7,193
7.354
710
870
901
Alami & Securlly
Insurance
1,662
1,679
890
1,330
567
Telephone
Prinllngs. Postage and Sl*tlonery
Webslle Expenses
Accountancy ,Independenl Examinallon & Leg81
Piofesslon81 Fees
879
1,234
330
6,079
1.416
Cleanlng and Reftjse Colleellon
Bank Charges and Interest
Depreclallon
1,737
656
1,402
371
13,050
9.330
80.972
82,338
Nèl Surplus I IDèfl¢lt) For lh8 Year
22.439
6.791
71Page

Hiiidu Cultural Association (Wales)
statement of Assets and Liabilities as at 31 December 2024
2024
2023
Not•s
Flxed assets
Tangibles assets
Investments
S28.519
94,762
524,816
64,762
Current assots
Debtors
Cash at Bank and in hand
4,506
36.747
3,109
51.954
41,253
{1.4991
55.063
14.0451
Credllors.. èmounts lalllng due wlthin
year
Net Current Assets
39.754
51,018
Total a88ets les8 Current Ilabllltles
663,035
840.598
Nèt A888ts
663,03fj
840.596
Fund8:
Balance broughl lorvmrd
Surplus 1{Deficlll over expendbture
640.596
22.439
633,805
6,791
Total Funds
663.035
640,596
Trustees, Declaratlon
These accounts have been prepared in accnrdance wth the accounting policies sel out in notes lo the accounts
and comply wth the charity's governing document, Ihe Charities Act 2011, and Accounting and Reporting by
Charites.. Statement of Recommended Practi￿ applicable to charits'es preparing their accounts in accordance with
the Financial Reporting Slandard applicable in the UK and Republic of Ireland published on 16 July 2014 and notes
form part ol these financial slatements
We approved these accounts and confirm that VK made available all relevant records and infomialion for their
preparation.
No members have required the charity to obtain an audit of its accounts for the year In question
The Management acknowledges their responsibilily for cc*nplying with the requirements of the act with respect to
accounting records and for the preparation of accounts.
These accounts have been prepared in accordance with the provisions ap￿ICable to companiès subject to the
small companies regime
Date:
ersha Sood Mahindra
(Chairperson)
3)110
Mr.Hari Ganesh Samayaman
(Treasurer)
ula
81Page

Hindu Cultural Association (Wales)
Notes to the Financial Statements for the year ended 31 December 2024
Accountlng policies
{al
Basls of preparallon
The financial statements have been prepared in accordan￿ with Accounts'ng and Reporting by Chafilies..
Statement of Recommended Practi￿ applicable lo charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective 1 January
20191- (Charities SORP {FRS 102)), the Financial Reporting Slandard applicable in the UK and Republic of
Ireland (FRS 1021.
Hindu Cultural Association Wales) meets the definilion ol a public benefit enlily under FRS 102. Assets and
liabilities are initially recognized at historical cost or transaction value unless otherwse stated in the relevant
accounting policy nole(s).
(bl Incomlng resources
Voluntary income including donations and gifts are recognized in full in the statemant of Financial activity in
the financial year in bthich il is receivable. No amounts are included in Ihe accounts for seNices donated by
volunteers.
(c) Resources •xpondod
All expenditure is accounted for on an accrual basis, and has been ctassified under headings that aggregate
all costs related lo the category.
(dl Fund a¢¢ountlng
Unrestricted General funds are funds which are available for use al Ihe discr81ion of the Iruslees in
furtherance of the general objects'ves of the charity and which have not been designated for other purposes.
Unrestricted Designated Funds are funds set asldé by the InJsl8es out of unr6slricled general funds for
specific lulure purpose or projects.
Restricted Funds are fvnds that Can only be used for particular reslricled purpose5 Wth in the objects of the
¢harity. Reslriclions arise when specified by the donor, or when funds are raised for particular reslricled
purpos8s. These funds amount to £2 fjeposiled in a separate Bank awunl.
(e) Tangible fixed assets and depi'ecialion
Depreciation is calculated to write off cost or valuation, less eslimaled residual value, of the tangible fixed
8ssels over their estimated usèful Ilb*s. The annual deprecialion rates and methods are as follows
2024
2023
Land
Building
Fixtures and equipment
50 years
15% Reducing Balance
50 years
15% Reducing Balance
(f) Taxatlon
The charity is exempt from tax on income and gains falling within S478 of the Taxes Act 2010 or
S256 of the Taxation of chargeable Gains Act 1992 to the extent that these are applied to its
charitable objects. No tax Charges have arisen in the charily

Hindu Cultural Association (Wales)
Notes to the Financial Slatements for the year ended 31 DecAnber 2024 (Continued)
21 Tangible fixed assets
Freehold
Land and
Buildings
Flxthre
and
Flttlngs
Total
COST
At 1 January 2024
Additions
573.076
149.218
16.753
722,294
16.753
573,076
165,971
739,047
DEPRECIATION
Al 1 January 2024
Charge for Year
53,868
7,461
143.610
5.589
197,478
13.050
61,329
149,199
210,528
NET BOOK VALUE
At 31 December 2024
At 31 December 2023
3) Inve8tments
2024
£4,762
£90,000
2023
£4,762
£60,000
Investments
Fixed Deposits
£94,762
£64,762
41 Debtorn
2024
2023
HMRC-Gift Aid Due
4,506
3,109
4,506
3,109
5) Credltor8: amounts falllng due wlthln one year
2024
2023
Creditors
Taxation and social security
Accruals
Wages
Pension
Other
595
888
{20)
2,582
1.499
1,499
4,045

Hiiidu Cultural Association (Wales)
Notes to the Financial Slalements for the year ended 31 December 2023(Conlinued)
61 Trustees, Expenses
No disclosure to make as no payment was made to the Trustees towards any expenses or
services during the year*nd 31 December 2024.
7) Analysls of Fund8
Asat01
January
2024
Incomlng
Resources
Resources
Expended
Asa131
December
2024
Total unrestricted funds
Total restncted funds
640.5
103,411
80,972
663,035
Total Funds
640,5
103,411
80.972
663,035
8) Net a880ts between fund8
Asat01
January
2024
Increasal
(Decrease)
Total
A88et8
(In¢r6ase)I
Decreaso
Net
Current
Llabllltles
A8at31
Dècember
2024
General r88èf4è
Total Unre8trl¢ted funds
640,596
19.892
2.547
663,035
Rostrlctod funds
Total fund8
640,596
19.892
2,547
663,035
9) Accountancy, Independont Examlnatlon & Legal Fee
2024
1,440
4,639
6,079
2023
1.418
Accountancy Fees
Other Legal & Professional Sernice
1,418