2024-03-31-accounts

CHARITY REGISTRATION NUMBER: 1076284

FEDERATION OF PATIDAR ASSOCIATIONS Unaudited Financial Statements

31 March 2024

RMR PARTNERSHIP LLP

Chartered accountants Ground Floor, Vyman House 104 College Road Harrow, Middlesex HA1 1BQ

FEDERATION OF PATIDAR ASSOCIATIONS

Financial Statements

Year ended 31 March 2024

	Page
Trustees' annual report	1
Independent examiner's report to the trustees	6
Statement of financial activities	7
Statement of financial position	8
Notes to the financial statements	9
The following pages do not form part of the financial statements
Detailed statement of financial activities	18
Notes to the detailed statement of financial activities	19

FEDERATION OF PATIDAR ASSOCIATIONS

Trustees' Annual Report

Year ended 31 March 2024

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2024.

Reference and administrative details

Registered charity name FEDERATION OF PATIDAR ASSOCIATIONS Charity registration number 1076284 Principal office 22 London Road Wembley Middlesex HA9 7EX

The trustees

B K Patel R R Patel N I Patel P C Patel J C Patel Company secretary A Patel Independent examiner RMR Partnership LLP Mahendra Pattni FCA Ground Floor, Vyman House 104 College Road Harrow, Middlesex HA1 1BQ

Structure, governance and management

The Charity is an unincorporated charity, governed under a Constitution adopted on 23rd April 1999 as amended on 19th February 2002 and is a registered charity, number 1076284.

The trustees are elected by the delegate members and serve for five years after which period they may put themselves forward for re-appointment. The constitution provides for a maximum of 6 trustees.

Trustees meet on a monthly basis and agree the broad strategy and areas of activity for the Charity, including consideration of investment, reserves and risk management policies and performance.

The operational and day to day management of the Charity affairs are carried out by the Trustees and an Executive Committee which includes the President, the Vice-Chairperson, the Secretary, the assistant Secretary, the Treasurer, Public Relation Officer and 9 members. It also has paid staff of nine fulltime and seven part time staff members.

1

FEDERATION OF PATIDAR ASSOCIATIONS

Trustees' Annual Report (continued)

Year ended 31 March 2024

Objectives and activities

Constitution

The principal Objectives of the Charity are:

The advancement of the Hindu Culture throughout United Kingdom

The relief of poverty, sickness and distress and in particular to render whenever and wherever possible financial assistance to the poor and

The provision or assistance in the provision of facilities for education, recreation and other leisure time occupation for the benefit of the members of the community in particular those of The Patidar Community in the United Kingdom, in the interests of social welfare and in order to improve their quality of life

To Support, Promote or undertake activities for such other Charitable purposes as the Charity shall from time to time think appropriate.

Use of volunteers

Volunteers are an important resource in our community work. Volunteers are involved in most of the activities of the Charity who regularly give up their time and are available whenever the Charity needs their services.

All of the trustees and Executive Committee and volunteer members give their time freely. We encourage all members of the community to be involved in voluntary activities and to share their skills with others.

2

FEDERATION OF PATIDAR ASSOCIATIONS

Trustees' Annual Report (continued)

Year ended 31 March 2024

Achievements and performance

Delivery of activities for the benefit of the Public.

The charity carries out a wide range of activities in pursuance of its charitable aims. The trustees consider that these activities, summarised below, provide public benefit to those who attend the Federation and participate in the wider community of Greater London and Home Counties.

Community Activities

Senior Citizen Social Club

Federation of Patidar Associations runs Senior Citizen Social Club that provides various activities including reading Gujarati newspapers & magazine regularly, followed by discussion forum on topics of Health, Family, Nature, in addition tea/coffee and light snacks are provided. The aim of the club is to enhance the Social Skills of getting out and meeting people, Independence and to overcome the feeling of Isolation.

Senior Citizen Social Club is always looking at new ways of keeping the activities exciting and interesting. Over the last few years the emphasis has been on the health and wellbeing, and yoga has been a great activity with yoga sessions held three times a week. All the sessions are over booked and there is usually a waiting list. Other activities include outings; picnics, trips to seaside and temples.

Talks on health and wellbeing and awareness on various illnesses are for the member. Members celebrate Indian festivals as well as Christmas. Bingo which now takes place at least twice a month and has been popular. The activities take place during the daytime so that great number of people can participate. Planned activities to include IT, intergenerational, cookery and healthy eating. The activities have resumed gradually following the Covid-19 closure.

Health & Wellbeing

Federation of Patidar Associations promotes wellbeing of its members and the wider community and organises awareness event on various health related issues. It believes that a healthy community is a happy community.

London Road Nursery

Nursery continues to provide a valuable service for the local community and in particular for those parents who want to go back to work. Places available are both full and part-time, central location with easy access to public transport makes it attractive for working parents. The nursery is registered with OFSTED 55 children including 6 babies places. Providing care for children aged 6 months to 5 years.

Information and help provided in obtaining child education and CAP Grant and Tax Credit for parents who have low income and attending college. Covid-19 had a significant impact on viable and sustainable operation of the nursery. Despite these challenges the nursery achieved a 'Good' rating following Ofsted inspection in early 2023.

Performing Arts

The Federation believes that the performing arts from the Indian sub-continent have an important role to play in a multi ethnic society both in continuing a tradition and educating others about it and in contributing to the fusion projects, which can enrich the arts of a multi ethnic society.

Under the banner of Encee Arts, performing arts are delivered through its weekly classes of classical

3

FEDERATION OF PATIDAR ASSOCIATIONS

Trustees' Annual Report (continued)

Year ended 31 March 2024

and Bollywood, music, stage plays that provide an opportunity for people to develop their performing skills. Students get an opportunity to perform on stage and are also invited to perform at community events. Emphasis is to develop community arts where people of all ages can take part.

Performing arts facility has become a valuable resource for local and wider art groups from all sections of the community.

The Federation's Building in Wembley is a venue for functions, classes, workshops, seminars, meetings, exhibitions, stage shows, rehearsal space and a very valuable recreational resource for the local and wider community.

Upgrading and refurbishment work is on ongoing with a view to improve the quality of the environment and this includes saving energy.

We are pleased that the Centre is extensively used by many local community groups for various activities that include people of all cultures and age groups.

Following the Covid-19, the services at the Centre have gradually resumed, however the take-up has been significantly slow. Plans are under way to promote the existing activities and introduce new ones.

Financial review

The trustees consider the financial results and the balance sheet position to be satisfactory. The financial results for the year are set out on pages 8 and 9.

Risk Management

The trustees have considered the major risks to which the charity is exposed and have reviewed those risks and have established systems and procedures to manage those risks. The trustees consider the liabilities to the bank to be the charity's major risk and are assessing various options to minimise this risk. They review this risk regularly at their meetings. The trustees are satisfied that the systems are in place, or arrangements are in hand to manage the risks that have been identified, in particular ensure the finances of the charity are under review and adequate insurance cover is in place.

4

FEDERATION OF PATIDAR ASSOCIATIONS

Trustees' Annual Report (continued)

Year ended 31 March 2024

Plans for future periods

Reserves Policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between 6 to 12 month's expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in the funding they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised.

Investment and Management Powers

These are vested in the Trustees' and are governed by the Constitution of the charity. The Charity has no long term investments.

Fundraising activities

The charity relies on grants and donations identified in the accounts. In addition to these there have also been other fundraising activities.

Covid 19

During this period our operations recovered gradually from the impacts of Covid-19 and our ability to deliver services has been largely reinstated.

Following the easing of goverment restrictions, London Road Nursery was reopened for education institutions and other essential servicese.

The Trustees are confident that the Charity can continue as a going concern for a period of at least twelve months from the date of approval of these financial statements. The Trustees have a reasonable expectation that the Charity has adequate resources to continue in operation for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

Future Developments

The charity will continue to seek additional funding from other sources to increase its activities and meet the financial obligations to the bank. It will work with other local organisations to set up and develop partnerships for further community developments.

Trustees all served during the year are listed on page 1

The trustees' annual report was approved on 10 July 2025 and signed on behalf of the board of trustees by:

N I Patel Trustee

5

FEDERATION OF PATIDAR ASSOCIATIONS

Independent Examiner's Report to the Trustees of FEDERATION OF PATIDAR ASSOCIATIONS

Year ended 31 March 2024

I report to the trustees on my examination of the financial statements of FEDERATION OF PATIDAR ASSOCIATIONS ('the charity') for the year ended 31 March 2024.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), 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 charity as required by section 130 of the Act; or

2. the financial statements do not accord with those records; or

3. the financial statements 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.

RMR Partnership LLP

Mahendra Pattni FCA Independent Examiner

Ground Floor, Vyman House 104 College Road Harrow, Middlesex HA1 1BQ

10 July 2025

6

FEDERATION OF PATIDAR ASSOCIATIONS

Statement of Financial Activities

Year ended 31 March 2024

			2024		2023
		Restricted	Endowment
		funds	funds	Total funds	Total funds
	Note	£	£	£	£
Income and endowments
Other trading activities	4	309,366	–	309,366	226,425
Investment income	5	–	–	–	20,521
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Total income		309,366	–	309,366	246,946
		৶৶৶৶৶৶৶৶৶	৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
Expenditure
Expenditure on charitable activities	6,7	433,491	–	433,491	386,222
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Total expenditure		433,491	–	433,491	386,222
		৶৶৶৶৶৶৶৶৶	৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Net expenditure and net movement	in
funds		(124,125)	–	(124,125)	(139,276)
		৶৶৶৶৶৶৶৶৶	৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
Reconciliation of funds
Total funds brought forward		1,148,752	975,748	2,124,500	2,263,775
		ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ
Total funds carried forward		1,024,627	975,748	2,000,375	2,124,499
		৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 9 to 16 form part of these financial statements.

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FEDERATION OF PATIDAR ASSOCIATIONS

Statement of Financial Position

31 March 2024

		2024	2023
	Note	£	£
Fixed assets
Tangible fixed assets	13	2,111,574	2,184,154
Current assets
Cash at bank and in hand		7,417	47,083
Creditors: amounts falling due within one year	14	15,087	11,950
		ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Net current liabilities		(7,670)	35,133
		ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ
Total assets less current liabilities		2,103,904	2,219,287
Creditors: amounts falling due after more than one year	15	52,218	43,477
Provisions	16	51,311	51,311
		ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ
Net assets		2,000,375	2,124,499
		৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶
Funds of the charity
Endowment funds		975,748	975,748
Restricted funds		1,024,627	1,148,751
		ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ
Total charity funds	18	2,000,375 ৶৶৶৶৶৶৶৶৶৶৶৶	2,124,499 ৶৶৶৶৶৶৶৶৶৶৶৶

These financial statements were approved by the board of trustees and authorised for issue on 10 July 2025, and are signed on behalf of the board by:

N I Patel Trustee

The notes on pages 9 to 16 form part of these financial statements.

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FEDERATION OF PATIDAR ASSOCIATIONS

Notes to the Financial Statements

Year ended 31 March 2024

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 22 London Road, Wembley, Middlesex, HA9 7EX.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Federation of Patidar Association meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Reconciliation with previous Generally Accepted Accounting PracticeReconciliation with previous Generally Accepted Accounting Practice

Going concern

The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these financial statements. The trustees have made this assessment in respect to a period of one year from the date of approval of these financial statements and have reviewed cash flow forecasts and budgets in performing this review.

The Trustees are confident that the Charity can continue as a going concern for a period of at least twelve months from the date of approval of these financial statements. The Trustees have a reasonable expectation that the Charity has adequate resources to continue in operation for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

The trustees of the charity have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees are of the opinion that the charity will have sufficient resources to meet its liabilities as they fall due.

If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.

9

FEDERATION OF PATIDAR ASSOCIATIONS

Notes to the Financial Statements (continued)

Year ended 31 March 2024

3. Accounting policies (continued)

Funds structure

Unrestricted income funds comprise funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees' ,at their discretion, have set aside resources for a specific purpose.

Restricted funds can only be used for particular restricted purposes within the objectives of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

New building funds are used only against the expenses related to the upkeep and maintenance of the property and to pay off any debts related to the property.

Incoming resources

All income from grants, donations, subscriptions are shown in the accounts in the period in which they are receivable. All income from fund raising activities is shown gross, with the associated costs included in fundraising costs. All charitable activities income is recognised when received. Donated services and facilities are included at the value to the charity where this can be quantified. The value of services donated by volunteers has not been included in these accounts, except where the services provided are in the nature of professional services where a fee would otherwise be charged, in which case the donated service is valued at chargeable rate.

Resources expended

Expenditure is recognised when a liability is incurred. Funding provided through contractual agreements and performance related grants are recognised as goods or services are supplied. Other grant payments are recognised when a constructive obligation arises that would result in the payment being unavoidable.

Costs of generating funds are those costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.

Grants payable are payments made to third parties in the furtherance of the charitable objectives of the Trust. Single or multi-year grants are accounted for when either the recipient has a reasonable expectation that they will receive a grant and the trustees have agreed to pay the grant without condition,or the recipient has a reasonable expectation that they will receive a grant and any condition attaching to the grant is outside of the control of the Trust.

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

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FEDERATION OF PATIDAR ASSOCIATIONS

Notes to the Financial Statements (continued)

Year ended 31 March 2024

3. Accounting policies (continued)

Tangible assets (continued)

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property - 2% straight line ( over 50 years) Fixtures and fittings - 25% reducing balance

Depreciation is provided on the tangible fixed assets at rates calculated to write off the cost of the asset over it's expected useful life, at the following rates:

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in income or expenditure unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in the statement of financial activities in the period it arises, and is allocated to the appropriate expenditure heading.

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FEDERATION OF PATIDAR ASSOCIATIONS

Notes to the Financial Statements (continued)

Year ended 31 March 2024

3. Accounting policies (continued)

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or paable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship (see hedge accounting policy).

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Other trading activities

	Restricted	Total Funds	Restricted	Total Funds
	Funds	2024	Funds	2023
	£	£	£	£
Nursery classes and other activities	177,851	177,851	140,883	140,883
Encee academy	131,515	131,515	85,542	85,542
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	309,366	309,366	226,425	226,425
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶

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FEDERATION OF PATIDAR ASSOCIATIONS

Notes to the Financial Statements (continued)

Year ended 31 March 2024

5. Investment income

		Restricted	Total Funds	Restricted	Total Funds
		Funds	2024	Funds	2023
		£	£	£	£
	Income from investment properties	–	–	20,521	20,521
		৶৶৶৶	৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
6.	Expenditure on charitable activities by fund type
		Restricted	Total Funds	Restricted	Total Funds
		Funds	2024	Funds	2023
		£	£	£	£
	Activity type 1	420,338	420,338	374,474	374,474
	Support costs	13,153	13,153	11,748	11,748
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
		433,491	433,491	386,222	386,222
		৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
7.	Expenditure on charitable activities by activity type
		Activities
		undertaken		Total funds	Total fund
		directly Support costs		2024	2023
		£	£	£	£
	Activity type 1	420,338	–	420,338	374,474
	Governance costs	–	13,153	13,153	11,748
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
		420,338	13,153	433,491	386,222
		৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
8.	Analysis of support costs

		Analysis of	Analysis of
		support costs	support costs
		activity 1	activity 2	Total 2024	Total 2023
		£	£	£	£
	Staff costs	275,359	–	275,359	240,175
	Premises	57,702	–	57,702	36,712
	Communications and IT	2,221	–	2,221	2,251
	General office	5,146	–	5,146	10,833
	Human resources	4,292	–	4,292	7,894
	Finance costs	2,194	–	2,194	2,366
	Governance costs	2,300	10,851	13,151	11,748
	Support costs - Other costs type 1	126	–	126	310
	Support costs - Other costs type 2	72,579	–	72,579	73,934
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
		421,919	10,851	432,770	386,223
		৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
9.	Net expenditure
	Net expenditure is stated after charging/(crediting):
				2024	2023
				£	£
	Depreciation of tangible fixed assets			72,580 ৶৶৶৶৶৶৶৶	73,933 ৶৶৶৶৶৶৶৶

13

FEDERATION OF PATIDAR ASSOCIATIONS

Notes to the Financial Statements (continued)

Year ended 31 March 2024

10. Independent examination fees

	2024	2023
	£	£
Fees payable to the independent examiner for:
Independent examination of the financial statements	1,800	1,800
	৶৶৶৶৶৶৶	৶৶৶৶৶৶৶

11. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as	The total staff costs and employee benefits for the reporting period are analysed as	follows:
	2024	2023
	£	£
Wages and salaries	259,468	227,009
Social security costs	11,655	8,729
Employer contributions to pension plans	3,725	3,014
Other employee benefits	510	1,423
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	275,358	240,175
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶

The average head count of employees during the year was 17 (2023: 16).

No employee received employee benefits of more than £60,000 during the year (2023: Nil).

12. Trustee remuneration and expenses

No members of the trustees received fees or expenses in the year.The total amount of £ Nil (2020: £nil) was paid in the period in respect of fees and expenses.

13. Tangible fixed assets

	Freehold	Fixtures and
	property	fittings	Total
	£	£	£
Cost
At 1 April 2023 and 31 March 2024	3,405,040	42,780	3,447,820
	৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶
Depreciation
At 1 April 2023	1,237,622	26,044	1,263,666
Charge for the year	68,101	4,479	72,580
	ৄৄৄৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄৄৄৄ
At 31 March 2024	1,305,723	30,523	1,336,246
	৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶
Carrying amount
At 31 March 2024	2,099,317	12,257	2,111,574
	৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶
At 31 March 2023	2,167,418	16,736	2,184,154
	৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶

14

FEDERATION OF PATIDAR ASSOCIATIONS

Notes to the Financial Statements (continued)

Year ended 31 March 2024

14. Creditors: amounts falling due within one year

		2024	2023
		£	£
	Trade creditors	999	999
	Accruals and deferred income	12,025	9,725
	Social security and other taxes	1,704	716
	Barclay card commercial	359	510
		ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
		15,087	11,950
		৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
15.	Creditors: amounts falling due after more than one year
		2024	2023
		£	£
	Bank loans and overdrafts	52,218	43,477
		৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
16.	Provisions
			User defined
			class 1
			£
	At 1 April 2023 and 31 March 2024		51,311
			৶৶৶৶৶৶৶৶
	Trustees have made Provision for redundancy costs.

17. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £3,725 (2023: £3,014).

18. Analysis of charitable funds

Restricted funds

Restricted funds
					At
		At		31	March 202
	1	April 2023	Income	Expenditure	4
		£	£	£	£
Restricted Fund		1,148,752	309,366	(433,491)	1,024,627
		৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶
					At
		At		31	March 202
	1	April 2022	Income	Expenditure	3
		£	£	£	£
Restricted Fund		1,288,027	246,946	(386,222)	1,148,751
		৶৶৶৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶৶৶৶

15

FEDERATION OF PATIDAR ASSOCIATIONS

Notes to the Financial Statements (continued)

Year ended 31 March 2024

18. Analysis of charitable funds (continued)

Endowment funds

Endowment funds
					At
		At			31 March 202
	1	April 2023	Income	Expenditure	4
		£	£	£	£
Permanent Endowment Fund		975,748	–	–	975,748
		৶৶৶৶৶৶৶৶৶	৶৶৶৶	৶৶৶৶	৶৶৶৶৶৶৶৶৶
					At
		At			31 March 202
	1	April 2022	Income	Expenditure	3
		£	£	£	£
Permanent Endowment Fund		975,748	–	–	975,748
		৶৶৶৶৶৶৶৶৶	৶৶৶৶	৶৶৶৶	৶৶৶৶৶৶৶৶৶

19. Related parties

The charity did not undertake any transaction with related parties.

The charity trustees' were not paid or reimbursed expenses during the year and no charity trustee received any emoluments or payment for professional or other services.

16

FEDERATION OF PATIDAR ASSOCIATIONS

Management Information

Year ended 31 March 2024

The following pages do not form part of the financial statements.

17

FEDERATION OF PATIDAR ASSOCIATIONS

Detailed Statement of Financial Activities

Year ended 31 March 2024

	2024	2023
	£	£
Income and endowments
Other trading activities
Nursery classes and other activities	177,851	140,883
Encee academy	131,515	85,542
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	309,366	226,425
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Investment income
Income from investment properties	–	20,521
	ৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Total income	309,366	246,946
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
Expenditure
Expenditure on charitable activities
Wages and salaries	259,468	227,009
Employer's NIC	11,655	8,729
Pension costs	3,725	3,014
Other post-retirement benefits	510	1,423
Rates and water	8,867	784
Light and heat	33,269	23,169
Repairs and maintenance	8,879	8,448
Insurance	10,851	9,448
Other establishment	1,508	513
Vehicle leasing/hire	5,179	3,798
Other motor/travel costs	581	550
Legal and professional fees	6,594	10,194
Telephone	1,640	1,701
Other office costs	2,722	3,553
Depreciation	72,579	73,934
Interest on bank loans and overdrafts	2,196	1,497
Nursery cost - materials-uniforms-outings	2,424	7,280
Bank charges	718	868
Advertising/promotional	126	310
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	433,491	386,222
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Total expenditure	433,491	386,222
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Net expenditure	(124,125) ৶৶৶৶৶৶৶৶৶	(139,276) ৶৶৶৶৶৶৶৶৶

18

FEDERATION OF PATIDAR ASSOCIATIONS

Notes to the Detailed Statement of Financial Activities

Year ended 31 March 2024

	2024	2023
	£	£
Expenditure on charitable activities
Activity type 1
Activities undertaken directly
Direct charitable activity 1 - wages/salaries	259,468	227,009
Direct charitable activity 1 - employer's NIC	11,655	8,729
Direct charitable activity 1 - pension costs	3,725	3,014
Direct charitable activity 1 - training cost	510	1,423
Direct charitable activity 1 - rates & water	8,867	784
Direct charitable activity 1 - light & heat	33,269	23,169
Direct charitable activity 1 - repairs & maintenance	8,879	8,448
Direct charitable activity 1 - premises expenses	1,508	513
Direct charitable activity 1 - cleaning	5,179	3,798
Direct charitable activity 1 - other motor/travel costs	581	550
Direct charitable activity 1 - legal and professional fees	4,292	7,894
Direct charitable activity 1 - telephone	1,640	1,701
Direct charitable activity 1 - other office costs	2,722	3,553
Direct charitable activity 1 - depreciation	72,579	73,934
Direct charitable activity 1 - interest on bank loans and overdrafts	2,196	1,497
Direct charitable activity 1 - nursery cost - materials-uniforms-outings	2,424	7,280
Direct charitable activity 1 - bank charges	718	868
Direct charitable activity 1 - advertising/promotional	126	310
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	420,338	374,474
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Governance costs
Governance costs - insurance	10,851	9,448
Governance costs - accountancy fees	2,302	2,300
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	13,153	11,748
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Expenditure on charitable activities	433,491 ৶৶৶৶৶৶৶৶৶	386,222 ৶৶৶৶৶৶৶৶৶

19