## 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**| |---|---| ## 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**|