United Kingdom Hindu Cultural Association
Independent examiner’s report to the trustees
For the year ended 31 March 2025
I report to the trustees on my examination of the accounts of the United Kingdom Hindu Cultural Association (the Trust) for the year ended 31 March 2025.
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 s. 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under s. 145(5)(b) of the Act.
Independent examiner’s statement
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;
(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.
Signed
Subir Sen
Be, ME, MBA, CFA, CIMA
Name: Subir Sen
Address: Sheffield, S35 1 TW
Date: 02-Nov-2025.
United Kingdom Hindu Cultural Association
Statement of Financial Activities
For the year ended 31 March 2025
| Notes Income and endowments from: Donations and legacies 2 Charitable activities 3 Other income 4 Total Expenditure on: Raising funds 5 Charitable activities 6 Total Support Cost 7 Total Net income Reconciliation of funds Total funds brought forward Total funds carried forward |
31/03/2025 31/03/2024 2,905 2,635 40,970 28,199 6,587 6,753 50,461 37,587 (290) (342) (35,746) (25,070) (1,767) (5,065) (37,802) (30,477) 12,659 7,110 59,430 52,320 72,089 59,430 |
|---|---|
United Kingdom Hindu Cultural Association
Statement of Financial Position
For the year ended 31 March 2025
| Notes | 31/03/2025 31/03/2024 | 31/03/2025 31/03/2024 | |
|---|---|---|---|
| Income and endowments from: | |||
| Tangible assets | 12 | 1646 | 1,936 |
| 1,646 | 1,936 | ||
| Current Asset | |||
| Debtors | 13 | ||
| Cash at bank and in hand | 14 | 70443 | 57,494 |
| 70,443 | 57,494 | ||
| Net Current Asset | 70,443 | 57,494 | |
| Total Assets Less Current Liabilities | 72,089 | 59,430 | |
| Net Asset | 72,089 | 59,430 | |
| The funds of the charity | |||
| Unrestricted Income Funds | 72,089 | 59,430 | |
| Total funds | 72,089 | 59,430 |
The financial statements were approved and authorised for issue by the Board and signed on its behalf by.
Name: Debanjan Mukherjee
Position: General Secretary and Trustee
Date: 09[th] November 2025
United Kingdom Hindu Cultural Association
Notes to Financial Statements
For the year ended 31 March 2025
1. Accounting Policies
Basis of accounting: The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and 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 2015)', Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011.
United Kingdom Hindu Cultural Association meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s)
Going concern
2. Income from Donations and Legacies
| Income from donations and legacies Unrestricted funds Donations received Subscriptions received Gifts in kind Total Income from donations and legacies |
31/03/2025 31/03/2024 £ £ 23 2,905 2,611 2,905 2,635 |
|---|---|
United Kingdom Hindu Cultural Association
Notes to Financial Statements
For the year ended 31 March 2025
3. Income from Charitable Activities
| Income from charitable activities Unrestricted funds Durga Puja: Income from charitable activities Kali Puja: Income from charitable activities Bijoya Sammilani: Income from charitable activities Income from charitable activities Rang Mela / Holi: Income from charitable activities Income from charitable activities Saraswati Puja:Income from charitable activities Income from charitable activities X-Mass Party: Income from charitable activities Income from charitable activities Summer Picnic: Income from Charitable Activities Brochure: Income from charitable activities Income from charitable activities Total |
31/03/2 025 31/03/2 024 £ £ 26890 18219 4319 1593 1518 3372 2306 2255 1217 820 3314 3345 |
|---|---|
| 40,970 28,199 |
United Kingdom Hindu Cultural Association
Notes to Financial Statements
For the year ended 31 March 2025
4. Other Income
| 4. Other Income Unrestricted funds Gift Aid Claim cumulative years Misc. Income Total |
31/03/2025 31/03/2024 £ £ 5097 6228 1490 525 6,587 6,753 |
|---|---|
Notes to Accounts: Details of the Misc. Income as per below:
| Notes Misc. Income Audio Sales Interest Income-Current Year Interest Income-Last Year Total Misc. Income |
31/03/2025 31/03/2024 £ £ 1038 95 414 362 38 68 1,490 525 |
|---|---|
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United Kingdom Hindu Cultural Association
Notes to Financial Statements
For the year ended 31 March 2025
5. Raising Funds
| 5.Raising funds Depreciation of owned fixed assets Total |
31/03/2025 31/03/2024 £ £ (290) (342) |
|---|---|
| (290) **(342) ** |
United Kingdom Hindu Cultural Association
Notes to Financial Statements
For the year ended 31 March 2025
6. Charitable activities Cost
| 6.Charitable activities Cost of direct charitable activity (Durga Puja) Cost of direct charitable activity (Kali Puja) Cost of direct charitable activity (Rang Mela / Holi) Cost of direct charitable activity (Saraswati Puja) Cost of direct charitable activity (Xmas) Cost of direct charitable activity (Bijoya Sammillani) Cost of direct charitable activity (Diwali) Cost of direct charitable activity (Summer Picnic) Cost of direct charitable activity (Annual Brochure) Total |
31/03/2025 31/03/2024 £ £ (22,628) (16,908) (5,631) (2,539) (2,699) (1,543) (3,119) (1,445) (2,635) (782) (887) (35,746) **(25,070) ** |
|---|---|
United Kingdom Hindu Cultural Association
Notes to Financial Statements For the year ended 31 March 2025
7. Total Support Cost
| 7.Total Support Cost Additional Expenses AGM Annual Recurring expense Total |
31/03/2025 31/03/2024 (103) (2,883) (1,193) (1,801) (470) (380) (1,767) **(5,065) ** |
|---|---|
United Kingdom Hindu Cultural Association
Notes to Financial Statements
For the year ended 31 March 2025
9. Net income Expenditure Year
| 9. Net income Expenditure Year This is stated after charging/(crediting): Depreciation of owned fixed assets Total |
31/03/2025 31/03/2024 £ (290) (342) |
|---|---|
| (290) **(342) ** |
10. Particulars of Employees
| 31/03/2025 | 31/03/2024 | ||
|---|---|---|---|
| 10. Particulars of employees | £ | £ | |
| None | 0 | 0 | |
| 0 | 0 |
United Kingdom Hindu Cultural Association
Notes to Financial Statements
For the year ended 31 March 2025
12. Tangible Fixed Assets
| 12. Tangible fixed assets Cost or valuation At 01 April 2024 At 31 March 2025 Depreciation At 01 April 2024 Charge for year At 31 March 2025 Net book values At 31 March 2025 At 31 March 2024 |
Fixtures and Fittings £ 5,234 5,234 1,936 290 1,646 1,646 1,936 |
|---|---|
Notes to Accounts: Depreciation on assets has been calculated in accordance with the continuity principle, consistent with prior years. The reducing balance method has been applied at a rate of 15%.
United Kingdom Hindu Cultural Association
Notes to Financial Statements
For the year ended 31 March 2025
| 2024 | 2025 | |
|---|---|---|
| Last year calculation | ||
| Opening Balance | £ | |
| At 31 March last year | 2,278 | 1,936 |
| Closing Balance | ||
| At 31 March | 1,936 | 1646 |
| Depreciation Charged | 342 | 290 |
| Depreciation% | 15% | 15% |
United Kingdom Hindu Cultural Association
Notes to Financial Statements
For the year ended 31 March 2025
13. Debtors
| 13. Debtors Amounts due within one year Other debtor Total |
31/03/2025 31/03/2024 £ £ - 0 0 0 |
|---|---|
14. Cash at bank and in hand
| Particulars Bank Opening Balance as on 31-Mar-2024 Income-24-25 Interest Income-Current Year Interest Income-Last Year Total** |
£ 57,494 12,498 414 38 |
|---|---|
| 70,443 |
| Income-24-25** Income Statement Add Back Depreciation Less Current Year Interest Income Less Last Year Interest Income |
£ 12,659 290 -414 -38 |
|---|---|
| 12,497* |
United Kingdom Hindu Cultural Association
Notes to Financial Statements For the year ended 31 March 2025
*Note: There is one pound difference which been marked as rounding off difference.
| Particulars Current Account Business Premium Account Total |
Barclay Bank Balance As on 31-Mar-2025 39,561 30,882 70,443 |
|---|---|
United Kingdom Hindu Cultural Association
Notes to Financial Statements
For the year ended 31 March 2025
15. Analysis of net assets between funds
15. Analysis of net assets between funds
Current Year
| Unrestricted funds General Pervious Year Unrestricted funds General |
Tangible fixed Net current assets / Net Assets assets (liabilities) £ £ £ 1646 70443 72089 |
|---|---|
| 1646 70443 72089 |
|
| 1936 57494 59430 |
|
| 1936 57,494 59,430 |
United Kingdom Hindu Cultural Association
Detailed Statement of Financial Activities
For the year ended 31 March 2025
| 2 Income from donations and legacies Donations received Subscriptions received Gifts in Kinds Total Income from donations and legacies 3 Income from charitable activities Durga Puja Kali Puja Bijoya Sammilani Rang Mela / Holi Saraswati Puja Summer Picnic X-Mass Party 2022 Brochure Income from charitable activities Total Income from charitable activities 4 . Other income Unrestricted funds Gift Aid Claim cumulative years Misc. Income Interest Income Total Other Income Total Income Expenditure Statements 5 Raising donations and legacies Donations Subscriptions Total Expense Raising Donations & Legacies 6 Charitable activities Cost of direct charitable activity (Durga Puja) Cost of direct charitable activity (Kali Puja) |
31/03/2025 31/03/2024 23 2,905 2,611 |
|---|---|
| 2,905 2,635 |
|
| 26,890 18219 4,319 1,593 1,518 3,372 2,306 820 2,255 1,217 3,314 3345 |
|
| 40,970 28,199 |
|
| 5097.45 6,228 1037.53 525 451.52 |
|
| 6,587 6,753 |
|
| 50,461 37,587 |
|
| (290) (342) 0 (290) (342) (22,628) (16,908) (5,631) (2,539) |
| Cost of direct charitable activity (Rang Mela / Holi) Cost of direct charitable activity (Saraswati Puja) Cost of direct charitable activity (Xmas) Cost of direct charitable activity (Bijoya Sammillani) Cost of direct charitable activity (Diwali) Cost of direct charitable activity (Summer Picnic) Cost of direct charitable activity (Annual Broucher) Total Charitable Activity Cost 7 SUPPORT COSTS Additional Expenses AGM Annual Recurring expense Condolennce Bouquet Governance Cost Total Support Cost Total Expense Net Income |
(2,699) (1,543) (3,119) (1,445) (2,635) (782) (887) |
|---|---|
| (35,746) (25,070) |
|
| (103) (2,883) (1,193) (1,801) (470) (380) |
|
| (1,767) (5,065) |
|
| (37,802) (30,477) |
|
| 12,659 7,110 |