REGisfERED CHARITY NUMBF.R: 1078572 (England and Wales) ort of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2025 for Mandhata Youth & Communi Association Shannan Fielding Chartered Accountants The Oval 57 New Walk Leicesler L¢i¢¢sler5hire LEI 7EA
Mandhats Youth & Communit Association Contents of the Finxncial Statements for the Year Ended 31 March 2025 Page Rewrt of ihe TNstees Ito3 Independent Examiner'5 Report Statement of Financial Activities Balance Sheet Notes to ihe Financtal Sialements 7109 Detailed Stat¢menl of Financial Activilies
Mandhata Youlh & Communit Association rt of the Trustees for the I'eAr Ended 31 March 2025 The trustees hereby present their rert with the financial statements of the Charity for the year ended 31 March 2025. REFERENCE AND ADMINISTRATIVE DETAIIS Registered Charity number 1078572 Registered office 20a Rosemead Avenue Wembley Middles¢x HA9 7EE The Charily is bound by the following governing documents- The Charily"'s Constitulion (as an unincorporaied association) adopted on 13 March 1998 and further amended on 3 December 1999. 21 May 2006 & 18, May 2014. 2. Charity law and relevant legislation Trustees At The Year End Beena R Patel Hemisha N Patel Kalpesh R Patel Nilam N p¢1 Taramali Patel Bharaikumar Patel Indira Palel Kishore Patel Bharti D Patel Janaki Shah Lataben G Patel Bhartt P Patel Jawahar Palel Mahesh Patel Harshna M Palel Jayanlilal P Patel Minal K Patel Nirayan H Palel Pushpaben C Patel Sushma Palel Taraben R Patel Trustees Resigned or Deceased During The Year Darshini Pullan Heena A Patel Kamini Patel Kusum Soma Shashikant Karadia Trustees Appointed During The Year Bharaikumar Palel Bharti P Palel Hemisha N Patel Nilam N Palel Pushpaben C Patel PRINCIPAL ACTIVITY The objectives and main activities of the Charity continue to be- l ) To advxnce Hindu religion. Culture and edutIon 2) To relieve the effecl of poverty and sickness 3) To provide facilities of sla1 Welfa for recreation and oiher leisure time 0UPatIon Indepettdent ExAminer Charity Bankers Ashok R Patel BSC. ACA cfA Sharman Fielding Chartered Accountants The Oval, 57 New Walk Leicester Leicestershire LEI 7EA Barclays Bank PIC 506 High Road Wembley Middlesex HA9 7BP Page I
Mandhata Youth & Communit Association rl of ihe Trustees for the Year Ended 31 March 2025 srRUCTURE, GOVERNANCE AND MANAGEMENT The Charity became a registered Charity on 13 December 1999 soon after the adoption of the updated constitution. The organisalion is governed by the members of th¢ council who are appointed as prescribed by the byelaws. Truslees are elected in accordance with the constitulion lo forni an executive Mmittee forihe daY-tdaY management of the Charity. Trustees are recruiled for their service lo ihe Charity or their skills in the areas of the Charily's principal activities. Trustees are elected for a terni of one year and are eligible for re-election, except for ihe three holding TNstees who serve a lerm of four years and have lo be life members of the Charity. Trustees are soughi in a variely of ways involving exploration of the field of potential candidates, including recommendation ftDm existing Truslees and supporting Members. Potential trustees are scrutinised by nominalions. All new Iruslees undergo a slruclured introduction to the operations of the Charity. Trustees. meetings are held monthly lo review and agree major areas of policy. The responsibility for reviewing key areas of activity and policy are delegated lo members of the board. Expectations of trnstees. roles need lo be emphasised further. and volunteer roles have been drnwn up which will be presented as part of trustee induction. The Executive Committee implement sub-committees lo manage ihe different projecls. a¢tivilies and areas of ihe Charity and for many years ihe following sub-committees are aclive to form part of the managemenl slruclure of the organisation and 2 new ones have been implemented this year. Navralri Diwali Mahila Mandal Day Centre Gujarati School Constitution (2025) Halv Property (2025) Each sub-committee has at least 2 or MO trustees leading them with members able to join and participate. Sub- committees are a good way for members to participate and volunteer in helping this nol only benefils the Charity, but volunteers also having the opportunity to develop skills which may then lead them to consider a position as a trustee and aid in their professional careers. This year, our focus has been on evaluating the Charity's work and strengthening the foundations of our governance and operations. Meaningful change takes time. especially when introducing new and impA)ved methods within a management structure that has been in place for over 20 years. It is evidenl that further efforts are required lo streamline our processes to sustain our current success and increase our impact. particularly in response lo today's evolving charitable landscape. financial pressures, and changing population dynamics. RESERVES POLICY The trustees have reviewed the reserves of the Charity. The r¢serve5 at the end of the financial year were £370.959 of which only £57.565 were unrestricted reserves. The trustees are continually seeking to incre&8e the unrestricted reserve fund with a view lo having a cash reserve equal to at le&st 12 rnonths operating expenditure. RISK MANAGEMEiYr The trustees have a duty lo identify and review the risks to which th¢ Charity is extM)sed and to ensure appropriate contro15 are in plac¢ to provide reasonable &ssurance against fraud and error. The Iruslees have examined the principal areas of the Charity's operalions and wnsider the major risks which may arise in each of these areas. In ihe opinion of the trustees. Ihe Charity has estsblished resour¢es and reviewed systems which. under normal circumstances, should allow the risks to be identified by them to be mitigated to an acceptable level in its day-to-day operations. Page 2
Mandhata Youth & Communi Association rt of the Trustees for the Year Ended 31 March 2025 PISBLIC BENEFIT STATEMEiwr The trustees have considered the guidance on public benefit published by the Commission and are satisfied that they have omplied with ihe guidance when exercising their powers or duties during the year. 0EcTIVEs & AcfIviTIES Our c.harity is now in its 53 year and our charitable purposes remain the same: The advancement of Hindu religion and culture The advancement of educalion The relief of poverty, sickness and distress. The activilies helping us lo deliver our purposes largely remain the same, however improvements have been made. success has been achieved, and lessons are leamt on a continuous basis. Bhajans and Sats8ng's (Hindu Religious stnging events). celebrating Hindu deities were held al our premises as usual. The small but significanl changes have been welcomed by our membership and ihose who attend these events. Conlributions have been made lo chariltes selected from monies collected. Gujardti school altendance has dropped fff>m last year and we are looking at ways to improve this. The school continues lo engage children and young people from different Gujarali communities with all levels of understanding And abilities. The Day Cenlre continues to deliver fortnightly luncheons for the Charity's elderly members, where numbers attending can exceed over 90. The Charity continues to offer sporting activities for all members to participate in, this include5 badminton and yoga. The management of the property is overseen by volunteer5 from the Executive Cornmittee. who undertake various tasks including opening and closing the hall for actlvitieslevents. A property sub-committee w&$ set up to take responsibility for ongoing maintenance and have been tasked to devise a short, medium and long-terni plans for th¢ premise5. The members of the sub-committee were elected after taking inlo consideration their experience in the property sector and management. They consist of a retired quantity surveyor. a retired chartered surveyor. a project manager. an experienced DIY person and a property fundraiser/ busines5 planning individual. As agreed al last year's AGM, a constitution review was carried oui by a sub-committee. The truslees have since held thotDugh discussions. provided final suggestions, and hilighted areas requiring clarification. The final changes to the on5titulion will be taken lo ihe Members for iheir approval. l am pleased to report that new members have come forward to participate in sub committees and activities and it has been refreshing lo see members who have been quiet or in-active for many years come forward lo volunteer and support the Charity. On behalf of the Execulive Commiltee, I would like to lake this opportunity to sincerely thank the members we serve for their unwavering SLbPPOrt, invaluable guidance. and continued trust in our leadership. Your commitment and belief in our mission empower us to strive for excellence in all that we do, and we are deeply grateful for the opportunity to work alongside such a dedicated and p&ssionate community. ONB HALF OF THE BOARD.. Pre iden l K Patel Date: I l May 2025 Page 3
Inde endent Examiner's Re ort to the I'ru5tees of Mandh%ta Youth & Communit Assotiation I report on Ihe accounts for the year ended 31 March 2025 sel out on pages five to nine. Respective responsibilities of trustees And examiner The Charity's trustees are responsible for the preparnlion of the accounts. The Charity's trustees consider thal an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 201 l Act)) and Ihat an independent examination is required. Having satisfied myself that the Charity is not subjed to audil under company law and is eligible for independent examination, it is my responsibility lo.. examine the accounts under Section 145 of ihe 2011 Acl to follow the procedures laid down in ihe Generdl Direclions given by the Charity Commission (under Section 145{5)(b) of the 201 l A¢t)- and to state whether partieular matter5 have wme to my allention. Basis of the independent examiner's report My examination was carried oul in accordance with the General Directions given by the Charity Commission. An examination includes a review of ihe accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual ilems or disclosures in the accounts and seeking explanation5 from you as Irustees concerning any such matlers. The procedures undertaken do not ptovide all the evidence that would be required in an audil. and consequenily no opinion is given as to whether the accounts present a 'true and fair view ' and the report is limited to those matters set out in the 5tat¢ments below. Independent examiner's statement In connection with my examination, no matter has come to my attention.. which gives me reasonable cause to believe thaL in any material respect. the requirements to keep accounting records in accordance with Section 130 of the 2011 Acl. and to prepare accounts which accord with the accounting records. cornply with the accounting requiremenls ofihe2011 Act have not been met. or (2) to which, in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reach. k&cbKfr ASHOK PATEL Bsc ACTA Instilute of Ch ered Accounlants in England & Wales Shamian Fielding Chartered Accountants The Oval 57 New Walk Leicester Leicestershi LEI 7EA Date.. I ith May 2025 Page 4
Mandhata Youth & Communi Association Statement of Financial Activities for the Year Ended 31 March 202$ 31.3.25 31.3.24 Unrestri¢l¢d Re5tri¢led Total Total fund5 funds funds funds Notes INCOMING RESOURCES Ineoming resources from generated funds Voluntary income 202 202 151 Activities for generating funds 24.739 24,739 19,726 Investment income 35.422 35,422 42.430 Other ineoming resources 4.637 4.637 5.381 Tolal incoming resourres 65.000 65.000 67,688 RESOURCES EXPENDED Costs of generating funds Costs of generating volunlary income Governance costs Other resources expended 37,765 37.765 45.245 210 6.140 210 6.140 180 10.280 Total resources expended 44.115 44.115 55.705 NET INCOMINGI (OUTGOING) RESOURCES 20.885 20.885 11,983 RECONCILIATION OF FUNDS Total funds brought fonyard 36.680 313.394 350.074 338.091 TOTAL FUNDS CARRIED FORWARD 57,565 313,394 370.959 350,074 Page 5
Mandhata Youth & Communi Association Balanee Sheet At 31 MArch 2025 2025 2024 Note TANGIBLE FIXED ASSETS 894 CURRENT ASSETS Debtors & Prepayments 2.605 286 Cash al Bank & In Hand 377.974 362,621 380.579 362,907 CURRENT LIABILITIES Creditors & Accruals 9.621 9.621 13.727 13,727 NET CURRENT ASSETS 370,958 349,180 NET ASSETS 370,959 350,074 FUNDS Unrestricted 57.565 313,394 36,680 313,394 Restricted 370,959 350,074 The financial statements were approved by the Board of Trnstees on I l May 2025 and were signed on its behalf by: K Patel Page 6
Mandhat* Youth & Communi Association Notes to the FinAnci#l Statements for the Year Ended 31 i¥larch 2025 ACCOUNTING POLICIES Accounting convention The financial statements have been prepared under the historical cosl convention, and in accordance with the Financial Reporting Standard for Smaller Enlities (effeclive April 2008). the Charities Act 201 l and the requirements of the Statement of Recommended Practice. Accounling and Reporting by Charities. Incoming resourc All incoming resources are included on ihe Statemenl of Financial Aclivities when the Charity is legally entitled io Ihe income. and ihe amount can be quantified with reasonable accuracy. Re50ur£e5 expended Expenditure is accounted for on an accruals basis and has been classified under headings thal aggregate all cost related lo the category. Where costs cannot be directly attributed to particular headings they have been allocated lo activities on a basis consistent with the use of resources. Tangible fixed assets Deprecialion is provided al the following annual rates in order to write off each asset over its estimated useful life. Freehold Property situated at 20a Rosemead Avenue. Wembley i5 being depreciated at the rate of 1.250/0 on a straight-lin¢ basis. which is now fully depreciated as of year ended 31° March 2025. Taxation The Charity is exempt from corporation tax on it5 charitable activities. Fund accounting Unr¢stri¢t¢d funds can be used in accordance wilh the charttable objeclives ai ihe discretion of the trustees. Re5tri¢ted funds can only be used for reslricted PUTposes within the objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. INVESTMENT INCOME 31.3.25 31.3.24 Rents received Deposil account interesl 23.110 12.312 34,475 7.955 35.422 42.430 All InVtment income 15 expended for charitable purposes. TRUSTEES, REMUIYERATION AND BENEFrrs There were no Irustees, remuneralion or oiher benefits for the year ended 31 March 2025 nor for the year ended 31 Mh 2024. Trustees, expenses There were no twstees, expenses paid for ihe year ended 31 March 2025 nor for the year ended 31 March 2024. Page 7
Mandhydtg Youth & Communi Association Notes to the FinaneiAI Statements - continued ror the YeAr Ended 31 March 2025 TANGIBLE FIXED ASSETS Land and buildings COST At l April 2024 and 31 March 2025 115,894 DEPRECIATION AuMulated Deprwiation 115,000 Charge for year 893 NET BOOK VALUE At 31 March 2025 At 31 March 2024 894 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Gift Aid Barham Primary School - Deposit Paid 2,405 200 2,605 86 200 286 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Gujarnti School Fees Aiidilor's Remuneration Gujarati School Hire Teachers Grdtuity Hall Hire Deposit Gujarati School ASDA Award Day Centre Faith Award Day Centre Expenses HC Independence Show Advance for donations received for 2025 events .961 210 3.065 180 595 2,567 4.290 200 500 2.098 1.240 291 120 2.210 3.821 9,621 13,727 Page 8
MandhaÉa Youth & Communit Association Note5 lo the Financial Statements - continued for the l'ear Ended 31 March 2025 RESTRICTED FUIYDS Balance at Balance at Movements in Resources Transfer Between Funds 01.04.24 Incomin Out oin 31.03.25 Temple Fund 60.279 (60.279) Mandhata Trust Fund 148.001 60.279 208,280 Development Fund 105.114 105.114 313,394 313,394 The Grant Aid Account balances of £79,886 (Capital) and £941 (Equipment) as at 1° April 2018 are now included as part of the Development Fund a5 the original grdnts received were for ihe development of the premises situated at 208 Rosemead Avenue. The Temple Fund wa5 created rnany years ago specifically for building a Temple in the Electricity Sub-station if it were lo become redundant or vacant. As Ihis has not materialised or seems unlikely to in the near future. it wa5 3greed that the funds be transferred into the Mandhata TNst Fund and can be utilised for that purtK)5e should the need arise in the future. Page 9
Mandha¢a Youth & Communit Assoeiation Detailed Statement of Fingnctal Activities for the Year Ended 31 March 2025 31.3.25 31.3.24 INCOMING RESOURCES Voluntary income Donalions 202 151 202 Activities for generaling funds Diwali Festival Gujarali School Satsang Christmas Party Senior Citizen Day Club Sundry Navralri Festival Rangoli Weekly Activities Easter A¢livity Mahila Mandal 4,105 7.564 1,824 346 6.206 1,700 6,964 2,519 230 5,207 3.831 210 653 1,958 114 534 215 144 24.739 19,726 Investment income Rents received Deposit accounl inleresl 23,110 12.312 34,475 7,955 35.422 Other incoming resourees Income Tax rebale Ordinary Membership Life Membership 2.319 1.110 1.208 3,790 1.440 151 4.637 5,381 Total incoming resources 65,000 67,688 Page 10
Mandh%t2 Youth & Communit Association Detailed Statement of Financial Activities for the Year Ended 31 March 2025 31.3.25 31.3.24 RESOURCES EXPENDED Costs of generating voluntary income Rates & Water Insurance Light, Heat & Waste Communications Post and Siationery Sundries Cleaning Gujrali School Navratri Festival Diwali Feslival Christmas Party Weekly Activities Rangoli Senior Citizen Day Club Salsang Easter Activity AMSUK Sports Festival Freehold Property- Depre¢ialion 1,842 3,575 4,135 1,083 471 219 2,852 7,564 3,764 2,566 192 308 205 3.487 668 1,629 3,250 4,659 855 220 355 4,587 6.964 1,802 ,735 308 2,620 591 50 30 893 5,000 33,854 34,921 Governance costs Auditor5, remuneration 210 180 Other resources expended Hall Hire Deposit Refunds 6,140 10.280 6.140 10,280 Support costs Repairs and renewals 3.911 10,324 3.911 10,324 Total resources expended 44,115 55,705 Net (expenditureyincome 20,885 11.983 Pagell