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2024-05-31-accounts

REGISTERED CHARITY NUMBER: 1025094

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024

FOR

HINDU CULTURAL RESOURCE CENTRE

Thapers Limited Chartered Accountants Harpal House 14 Holyhead Road Handsworth Birmingham West Midlands B21 0LT

HINDU CULTURAL RESOURCE CENTRE

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024

Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 15
Detailed Statement of Financial Activities 16 to 17

HINDU CULTURAL RESOURCE CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2024

The trustees present their report with the financial statements of the charity for the year ended 31 May 2024. 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).

Page 1

HINDU CULTURAL RESOURCE CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2024

OBJECTIVES AND ACTIVITIES Objectives and aims

This report is an account of the activities of the Hindu Cultural Resource Centre for the year 2023/2024.

Hindu Cultural Resource Centre Durga Bhawan, is a registered charity, run by the collective efforts of the community leaders of Sandwell Hindu Community and the elected members of its executive committee.

The portfolio comprises of a custom build building at 360. Spon Lane South, with two floors. The ground floor comprises of the prayer hall, dining hall, kitchen, dry food stores, toilets. and a plant room. The first floor is split with one half containing a self-contained residence for the priest and his family. This consisting of two bedrooms, lounge, a kitchen, a bathroom. The second half consists of an office, library and a committee room with disabled access via Hackett Drive.

No1 Hackett drive is an annexe owned by the trust and at present used for storage and musical classes. There are 48 parking spaces for cars on site including 8 on Hackett Drive.

The committee structure remains unchanged and consists of: Religious / cultural Committee Building Committee Kitchen Committee Education Committee Bhajan Mandali

Management Committee 2022/2026

The list of Present management committee.

Patrons

Mr S.D. Kapila Mr K.D. Sharma Mr M.M. Sharma Mr R.K.S. Thakur

LIST OF OFFICE BEARERS AND COMMITTEE MEMBERS FOR YEAR 2022-26

PRESIDENT MR MOHINDER KUMAR VICE PRESIDENT MR SHIV KUMAR GENERAL SECRETARY MR PUNEET SINGH ASST/SECRETARY MRS ASHA DEVI CHAUHAN TRUSTEE/ TREASURER MR KULBHUSHAN RAI PRASHAR TRUSTEE /ASTT. TREASURER MR SURINDER KUMAR SUDERA TRUSTEE/MEMBERSHIP SECRETARY MR NARINDER KUMAR KALIA TRUSTEE MR ASHVANI KUMAR BHARDWAJ TRUSTEE MR DHIRAJ SALGOTRA EXECUTIVE MEMBER MR RAJESH KUMAR EXECUTIVE MEMBER MRS NARESH KUMARI EXECUTIVE MEMBER MR BALDEV P BHARDWAJ EXECUTIVE MEMBER MR ASHOK KUMAR LAKHANPAL EXECUTIVE MEMBER MR PREM SANGAR EXECUTIVE MEMBER MR CHANDER VASHIST EXECUTIVE MEMBER MR DEEPAK KALIA EXECUTIVE MEMBER MR JANAK RAJ SHARMA

Page 2

HINDU CULTURAL RESOURCE CENTRE

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MAY 2024

OBJECTIVES AND ACTIVITIES Significant activities Mandir Activities

For the convenience of the devotees, the Mandir is open daily from 8:00 am to 1.00pm, and 4.30 pm to 8.30 pm. On festival days, the temple is open all day. With two priests in full time employment...

This year some of the festivals we celebrated are Maha Shivratri, Holi, Baba Balak Nath day, Janamashtami, Ganesh Visrjan, Ram Naumi, Navarates, Karva Chauth, Dussera, Tulsi Vivah and Diwali. There is a large gathering at every occasion and devotees were very happy for the facility provided.

In this year we intoduced 108 Hanuman Chaalisa Paath and Chandi yagya and large number of people attended and participated and highly appreciated by devotees.

There was an increased uptake in religious Vedic marriages been celebrated in the temple premises as well as numerous other activities including mundan sanskar, havan yajans, birthdays, anniversaries, and other various blessings. Our priest also officiates at religious ceremonies away from the temple at the devotes homes or businesses. All these activities supplement our income and allows us to give a better service to the community.

Hindu Awareness

This year we have continued with the lecture series which are open to all. Maa Bageeshwari Didi, Shri Shivakant Ji maharaj, Sadhvi Suhridiya Ji were invited this year. In the next financial year, we are arranging for several schoolers to visit the mandir.

This provided an opportunity for educational discourse and improving understanding of Hindu principles amongst the community. These spiritual discourses are open to all communities.

Marriage Registration

The Hindu Cultural Resource Centre (HCRC) is now registered to facilitate registration of marriages and there is a growing trend in the community utilising this new facility.

Bhandara (Community Meal)

On Tuesdays and Sundays after prayers (Aarti) Bhandara is served to the congregation of up to 300 devotes on Tuesday and 200 devotes on a Sunday. Food ingredients such as flour, lentils, sugar, milk cooking oil to name are generously donated by the devotes. Vegetables are sourced from the local shops. These vegetarian meals are prepared by unpaid volunteers and our staff on occasions provides a saving for the centre. This prasad is mainly for consummation on the premises.

On most of the religious festivals, the kitchen is fully manned by the volunteers and prepares meals all day long.

Repairs and fitting

Fire alarms and emergency lights repaired and serviced.

Bhajan Mandali

Members of the Bhajan Mandali are dedicated and devoted people, who sing the praises of the lord in the temple as well as in the homes of the devotees. They go to the homes of devotees for Jagrattas, Bhagwati Chowki and any other religious function. They are also a major source of income of the temple. These selfless and tireless people are the epitome of devotion for the temple and the standard bearers of our cause. They are the harbinger of peace, prosperity for the devotees and to the visitor of the temple. May God reward them for their devotion and Sewa.

Inter Faith Community

Page 3

HINDU CULTURAL RESOURCE CENTRE

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MAY 2024

OBJECTIVES AND ACTIVITIES

HCRC Durga Bhawan reaches out to all parts of the community. HCRC Durga Bhawan visited by many honourable guests, Councillors & officers from Sandwell council, many schools also visited the temple e.g Haybridge High School, St. Hubert's, St. Gregory, St. Matthews, Staff from Acorns children Hospice etc.

Excursions

Excursions were organised to visit Maa Shakti Temple in Skanda vale in Wales, Liverpool for Ganesh Immersion, more than 200 people visited there and few trips were organised to visit seaside too.

Durga Community Centre

Mission Statement

To help the B.M.E community (Indians) by creating awareness and suggesting solutions for their common problems, so that they can improve their lifestyle and increase their capacity to work and thrive efficiently and harmoniously in a multi- cultural society. It is to be a holistic approach to solve various problems faced by the community.

Activities During the Year

Day Centre

Monday, Wednesday, Thursday and Friday 11.30am - 2.30pm

Music Classes Saturday 10.30a.m - 12.30p.m Yoga Wednesday/ sat 5.30p.m -6.30.p.m Ladies weekly sangeet Thursday 11.15 a.m to 12.50p.m

Use of Community Hall

The committee room and the library are available for hire to various organisations for seminars, conferences and away days. We have increased our client base in the past year and feedback on the facilities has been positive.

We would like to thank all the volunteers for their assistance., Their devotion and labour helps us lower the costs to run the trust.

We recommend this report to the members.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Page 4

HINDU CULTURAL RESOURCE CENTRE

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MAY 2024

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1025094

Principal address

360 Spon Lane South Smethwick West Midlands B66 1AB

Trustees

M Kumar S Kumar P Singh Mrs A D Chuhan K R Prashar (Holding Trustee) S K Sudera (Holding Trustee) N K Kalia (Holding Trustee) A Kumar (Holding Trustee) D Salgotra (Holding Trustee) R Kumar Mrs N Kumari B P Bhardwaj A Kumar P Sagar C Vashist J R Sharma D Kalia R M Arumugan

Independent examiner

Thapers Limited Chartered Accountants Harpal House 14 Holyhead Road Handsworth Birmingham West Midlands B21 0LT

Approved by order of the board of trustees on 5 September 2024 and signed on its behalf by:

S K Sudera (Holding Trustee) - Trustee

Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HINDU CULTURAL RESOURCE CENTRE

Independent examiner's report to the trustees of Hindu Cultural Resource Centre

I report to the charity trustees on my examination of the accounts of Hindu Cultural Resource Centre (the Trust) for the year ended 31 May 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I 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 I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I 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. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable 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.

I 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.

Thapers Limited The Institute of Chartered Accountants in England and Wales

Thapers Limited Chartered Accountants Harpal House 14 Holyhead Road Handsworth Birmingham West Midlands B21 0LT

5 September 2024

Page 6

HINDU CULTURAL RESOURCE CENTRE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2024

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Other trading activities
3
Investment income
4
Total
EXPENDITURE ON
Raising funds
5
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
31/5/24
Unrestricted
funds
£
292,474
-
6,758
299,232
197,344
101,888
1,485,524
1,587,412
31/5/23
Total
funds
£
245,597
5,288
6,903
257,788
197,476
60,312
1,425,212
1,485,524

The notes form part of these financial statements

Page 7

HINDU CULTURAL RESOURCE CENTRE

BALANCE SHEET

31 MAY 2024

Notes
FIXED ASSETS
Tangible assets
10
Investments
Investment property
11
Social investments
12
CURRENT ASSETS
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
13
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
14
Unrestricted funds
TOTAL FUNDS
31/5/24
Unrestricted
funds
£
1,148,411
50,123
17,999
1,216,533
381,580
(10,701)
370,879
1,587,412
1,587,412
1,587,412
1,587,412
31/5/23
Total
funds
£
1,146,580
50,123
17,999
1,214,702
287,013
(16,191)
270,822
1,485,524
1,485,524
1,485,524
1,485,524

The financial statements were approved by the Board of Trustees and authorised for issue on 5 September 2024 and were signed on its behalf by:

S K Sudera (Holding Trustee) - Trustee

N K Kalia (Holding Trustee) - Trustee

The notes form part of these financial statements

Page 8

HINDU CULTURAL RESOURCE CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property - 2% on cost Plant and machinery - 15% on reducing balance Fixtures and fittings - 15% on reducing balance Motor vehicles - 25% on reducing balance

Investment property

Investment property is shown at cost price. Any aggregate surplus or deficit arising from changes in cost value is recognised in the Statement of Financial Activities.

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 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.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 9

HINDU CULTURAL RESOURCE CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2024

2.
DONATIONS AND LEGACIES
Donations
3.
OTHER TRADING ACTIVITIES
Gift Aid Tax reclaimed
4.
INVESTMENT INCOME
Advertising board rent
Deposit account interest
Insurance claim
5.
RAISING FUNDS
Raising donations and legacies
Staff costs
Telephone
DC stationery postage
DC Other operating expenses
DC Repairs
Support costs
6.
SUPPORT COSTS
Management
£
Raising donations and legacies
83,421
31/5/24
£
292,474
31/5/24
£
-
31/5/24
£
6,750
8
-
6,758
31/5/24
£
84,114
1,005
2,563
11,947
8,847
88,868
197,344
Other
£
5,447
31/5/23
£
245,597
31/5/23
£
5,288
31/5/23
£
-
3
6,900
6,903
31/5/23
£
79,494
784
2,400
22,597
6,485
85,716
197,476
Totals
£
88,868

continued...

Page 10

HINDU CULTURAL RESOURCE CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2024

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 May 2024 nor for the year ended 31 May 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 May 2024 nor for the year ended 31 May 2023.

8. STAFF COSTS

STAFF COSTS
31/5/24 31/5/23
£ £
Wages and salaries 84,114 79,494
Other pension costs 1,589 1,338
85,703 80,832
The average monthly number of employees during the year was as follows:
31/5/24 31/5/23
Management 6 5
No employees received emoluments in excess of £60,000.

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Other trading activities
Investment income
Total
EXPENDITURE ON
Raising funds
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
funds
£
245,597
5,288
6,903
257,788
197,476
60,312
1,425,212
1,485,524

continued...

Page 11

HINDU CULTURAL RESOURCE CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2024

10. TANGIBLE FIXED ASSETS

COST
At 1 June 2023
Additions
At 31 May 2024
DEPRECIATION
At 1 June 2023
Charge for year
At 31 May 2024
NET BOOK VALUE
At 31 May 2024
At 31 May 2023
COST
At 1 June 2023
Additions
At 31 May 2024
DEPRECIATION
At 1 June 2023
Charge for year
At 31 May 2024
NET BOOK VALUE
At 31 May 2024
At 31 May 2023
Freehold
property
£
1,101,982
-
1,101,982
-
-
-
1,101,982
1,101,982
Fixtures
and
fittings
£
103,610
304
103,914
84,390
2,928
87,318
16,596
19,220
Improvements
to
property
£
23,371
-
23,371
867
468
1,335
22,036
22,504
Motor
vehicles
£
3,150
-
3,150
3,017
33
3,050
100
133
Plant and
machinery
£
28,676
6,314
34,990
25,935
1,358
27,293
7,697
2,741
Totals
£
1,260,789
6,618
1,267,407
114,209
4,787
118,996
1,148,411
1,146,580

continued...

Page 12

HINDU CULTURAL RESOURCE CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2024

11. INVESTMENT PROPERTY

COST VALUE
At 1 June 2023
and 31 May 2024
NET BOOK VALUE
At 31 May 2024
At 31 May 2023
12.
SOCIAL INVESTMENTS
COST VALUE
At 1 June 2023 and 31 May 2024
NET BOOK VALUE
At 31 May 2024
At 31 May 2023
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Taxation and social security
Other creditors
14.
MOVEMENT IN FUNDS
At 1.6.23
£
Unrestricted funds
General fund
1,485,524
TOTAL FUNDS
1,485,524
31/5/24
£
358
1,858
8,485
10,701
Net
movement
in funds
£
101,888
101,888
£
50,123
50,123
50,123
Mala
Patra
investments
£
17,999
17,999
17,999
31/5/23
£
721
9,072
6,398
16,191
At
31.5.24
£
1,587,412
1,587,412

continued...

Page 13

HINDU CULTURAL RESOURCE CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2024

14. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
299,232
299,232
Resources
Movement
expended
in funds
£
£
(197,344)
101,888
(197,344)
101,888
Resources
Movement
expended
in funds
£
£
(197,344)
101,888
(197,344)
101,888
101,888

Comparatives for movement in funds

At 1.6.22
£
Unrestricted funds
General fund
1,425,212
TOTAL FUNDS
1,425,212
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
257,788
TOTAL FUNDS
257,788
Net
movement
in funds
£
60,312
60,312
Resources
expended
£
(197,476)
(197,476)
At
31.5.23
£
1,485,524
At
31.5.23
£
1,485,524
1,485,524
Movement
in funds
£
60,312
60,312
60,312

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

Unrestricted funds
General fund
TOTAL FUNDS
At 1.6.22
£
1,425,212
1,425,212
Net
movement
in funds
£
162,200
162,200
At
31.5.24
£
1,587,412
1,587,412

continued...

Page 14

HINDU CULTURAL RESOURCE CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2024

14. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
557,020
557,020
Resources
Movement
expended
in funds
£
£
(394,820)
162,200
(394,820)
162,200

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 May 2024.

Page 15

HINDU CULTURAL RESOURCE CENTRE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MAY 2024
31/5/24 31/5/23
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 292,474 245,597
Other trading activities
Gift Aid Tax reclaimed - 5,288
Investment income
Advertising board rent 6,750 -
Deposit account interest 8 3
Insurance claim - 6,900
6,758 6,903
Total incoming resources 299,232 257,788
EXPENDITURE
Raising donations and legacies
DC Wages 84,114 79,494
Telephone 1,005 784
DC stationery postage 2,563 2,400
DC Other operating expenses 11,947 22,597
DC Repairs 8,847 6,485
108,476 111,760
Support costs
Management
Pensions 1,589 1,338
Water Rates 6,301 3,647
Insurance 6,000 5,580
Light and heat 38,432 34,378
Refreshments & consumables 14,329 13,596
Cleaning 440 1,016
Refuse collection 4,226 4,098
Subscriptions 166 51
Professional fees 43 -
Repairs & renewals 1,741 1,891
Coach Trip 6,900 9,950
Motor Expenses 926 388
Alarm Rental and Maintenance 130 148
Accountancy Fee 1,748 3,735
It software costs 450 -
83,421 79,816

This page does not form part of the statutory financial statements

Page 16

HINDU CULTURAL RESOURCE CENTRE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2024

31/5/24 31/5/23
£ £
Management
Other
Sundries 660 1,501
Improvements to property 467 467
Plant and machinery 1,358 484
Fixtures and fittings 2,929 3,392
Motor vehicles 33 44
Bank loan interest - 12
5,447 5,900
Total resources expended 197,344 197,476
Net income 101,888 60,312

This page does not form part of the statutory financial statements

Page 17