MAUK YEARS OF REGISTRATION O mauk.org ANNUAL REPORT 2024 SERVINGWITH HUMILITY, LEADINGWITH PRIDE LONDON EDINBVRGH I CARDIFF I BELFAST Presented by Nishar Viswanath Secretary l MAUK of the Ul IK 07412671671 www.mauk.org info@mauk.org MAUK ANNUAL REPORT FOR 2024 REGISTRATION: The Malayalee Association of the U.K. (referred to as M.A.U.K.) is a Registered Charity (Charity No. 1102653) and a Company Limited by Guarantee (Company No. 4934084). As such, its Board of Directors holds the dual responsibilities of Charity Trustees and Company Directors. Additionally, M.A.U.K. is registered with the Information mauk.ory Commissioner's Office and the Fundraising Regulator. The association also collaborates closely with the London Borough of Newham MAUK CHARITY COMMISSION FOR ENGLAND AND WALES Companies House FR UNDRAEING REGULATOR ico. Q ewham London ELECTIONS: At the last A.G.M. on Sunday, 8 September 2024, the following directors were elected to serve for two consecutive years: Anil Velu, Jayan Pillai, Anil Edavana, Aji Velu, Mohanadas Madhavanandan, Nishar Viswanath, Aloysius Mathew, Ajith Krishnan, Rohoney Dayanand, Subhash Viswanathan and Georgina Karumarathodi. The following sitting directors will serve until the forthcoming A.G.M. on Sunday, 22 September 2024: Raman Sambasivan, Sreekumar Kunjuraman, Sreejith Sreedharan, Aji Gangadharan, Murali Pillai, Sudha Das, Rajeswari Sadasivan, Suresh Unnithan and Suresh Sukumaran. Members are invited to apply to join the Director Board. The candidates must be members for over two consecutive years and served as a volunteer for a minimum of one year to be elected as a director. Members at the Annual General Meeting will elect directors. MANAGEMENT STRUCTURE In 2024, each director led one or two tasks of their choice and was encouraged to build a team consisting of experts and interested volunteers. This has boosted our volunteer numbers and their participation. MEMBERSHIP In 2024, we added 72 new family members to our organisation. Membership is completely processed through online mediums. Yearly subscriptions can now be paid by standing order or direct debit. Despite financial constraints, the membership fee has remained at £20 since 2012. We encourage all our supporters to inspire your friends, family, and coworkers to join M.A.U.K.- Our Extended Family. WEBSITE: MAUK.ORG The website mainly informs members about M.A.U.K. activities and archives our records. Members can also download M.A.U.K. policies, annual reports and accounts, forms, and other publications. SOCIAL MEDIA: @MAUKLONDON M.A.U.K. continues to increase its presence on social media through our Facebook, Instagram, Threads, and YouTube handles under'mauklondon,. MEDIA PARTNERS M.A.U.K. maintains a good rapport with various print, online, and visual media targeted at the Malayalee community. We are grateful for their continued support. We express our gratitude to: UKmalayalee.com, Kerala Link, KaumudiEurope, britishmalayali.com, europemalayali.com, Anand Media, Britishkairali.co.uk, Manoramaonline and Radio Lime. BRITISHllQlQJJgTr: KERALA ¥AUMUDI Europe eJ6l19el UK Malayaleo, manorama onond tv rltiilj ONUNE MsniA, KERALA HOUSE Bookings at Kerala House for private functions and community gatherings have significantly increased over the past few years. Community and faith-based groups regularly use Kerala House at preferential rates. Its location, easy access via public transport, and affordable pricing have been the main reasons for this rise in usage. Kerala House is also available to local community members for wakes, funeral gatherings, and related rituals. Many have made use of this service in the past year, as it is conveniently located near Manor Park Crematorium. While the premises are offered free of charge, all users have generously donated towards the upkeep of Kerala House. The free booking benefit for life members has been extended until 30 December 2025. Life members who have not yet used their free booking by this date will forfeit the privilege. Ith•UK LONDON ACADEMY OF DRAVIDIAN ARTS (L.A.D.A.) L.A.D.A. is M.A.U.K.'s endeavour to nurture and promote Dravidian arts and language in the U.K. Our aim is to work collaboratively with other organisations to preserve and pr(Jnote Dravidian arts and culture. In 2024, we resumed most of the classes that had been suspended during the pandemic and intrOdU￿d several new ones. L.A.D.A. is managed by Director Anilkumar Edavana. MALAYALAM CLASSES In 1980, M.A.U.K. launched the first Malayalam classes in the U.K. We have resumed Malayalam classes following a temporary suspension during the pandemic. Rebranded as Madhuram Malayalam, the classes restarted on Vijayadashami day in 2024 and are still ongoing. They take place on selected Sundays under the leadership of Sabith Pillai. This initiative aims to familiarise Join our Malayalam classes for both children children with the richness and heritage of the and adults at Kerala House on Sundays. Malayalam language while helping them learn the basics. MAUK Launches 'Ezhuthachan Grandhashala, Library The Malayalee Association of the UK IMAUK) has established a new Library named Ezhuthachan Grandhashala, with the primary aim of collecting and archiving books authored by Malayalam writers based in the UK. In addition to showcasing works by UK-based authors, the library WILL also feature a curated selection of Malayalam literature from renowned writers in Kerala, India. Members of MAUK will have the opportunity to borrow these books for a nominal rental fee, promoting greater access to Malayalam literary heritage within the community. CHENDA TROUPE M.A.U.K. Chenda Troupe, founded in 2011 under the training and guidance of Vinod Navadhara, has grown into one of the leading Chenda troupes in the UK. In 2024, the troupe performed at many prestigious events, including the chariot festivals of London Sri Murugan Temple, Lakshmi Narayana Temple, Ilford Ganapathi Temple, the Sai Baba festival, Aylesbury Church, and the inauguration of Nagapooshini Temple in Harrow. CHENDA CLASSES Chenda classes currently take place at Kerala House on Thursday evenings and Sunday mornings, with 30 students across four classes. 'Iilffi',Iir Il BHARATHANATYAM CLASSES In June 2024, we resumed Bharatanatyam classes. These classes are designed for children and adults who are beginners or returning to Bharatanatyam after a long break. Through high-quality teaching, students can explore and refine a range of adavus (steps), improve their coordination, and build stamina while learning the fundamentals of movement technique and rhythm. The classes, taught in the Kalakshetra style by Ms Jasline Shimmy Antony, currently have 32 students. 2024 Kalaaravam, the annual celebration of the London Academy of Dravidian Arts (L.A.D.A.), was a vibrant display of rhythm, grace, and cultural richness. Held on 30 June 2024 at Little Ilford School, the event showcased exceptional talent from L.A.D.A. students and the wider community, drawing enthusiastic parents and art lovers alike. The evening began with the traditional lamp lighting ceremony, conducted by The Rt Hon Sir Stephen Timms MP, sponsor Sheeba Kumar, and distinguished teachers. The event was further honoured by two distinguished guests from Kerala: Gopinath Muthukad, the world- renowned magician, whose extraordinary presence brought an air of enchantment to the evening. and l. M. Vijayan, the celebrated Indian footballer, whose inspirational aura added special significance to the gathering. Performances included Bharatanatyam, Mohiniyattam, fusion dances, folk performances, poetry, sensational Chenda drumming, and melodic keyboard renditions by young students. Later in the evening, Sir Stephen Timms MP commended MAUK'S efforts to preserve Dravidian culture, while MAUK Chairperson Sreejith Sreedharan expressed gratitude to teachers, students, and parents. Kalaaravam celebrated artistic excellence and reinforced L.A.D.A.'s mission to promote Dravidian classical arts and heritage in London. a3()ba?d6¥3v aofjca)6U30 A tribute was held to honour the late British poet, actor, and writer Benjamin Zephaniah, who passed away in December 2024. The event highlighted his literary contributions, including an in-depth discussion of his novel Refugee Boy. There were also detailed discussions on world-renowned films such as Pather Panchali and Bicycle Thieves. Clips from these films were showcased, enriching the conversations. CDffee Q3611?Q3 Matannoor Shankaran Kutty Marar, a distinguished figure in chenda Itraditional Kerala percussion), along with his group, gave a performance presentation. The event included a detailed discussion about the various types of chenda ensembles, the instruments used, the major festivals where these performances take place, and his own professional experiences. nkutty On 2 and 3 November 2024, the Festival of Malayalam Imalayalotsavam) was celebrated, with renowned writer Benjamin Zephaniah as the chief guest. The event featured the third National Conference of Malayalee Writers in the UK, a visual arts exhibition by Malayalee artists, and a book exhibition by UK-based Malayalam writers. In December, a painting exhibition and discussion by the renowned artist Nirmala Menon was also organised. rk,LondoTr , Prlyan 0781 .coffeeandp UKFostlvol ol 110￿y0￿MI0I4 Beginning in November 2024, online literary discussions commenced under the title Thursday Coffee Club @ Zoom. These are held on alternate Thursdays from 7 pm onwards. IBBD¥amiD. 2024 REOIS1EPNoW 07A *671 E%hibilio Zl Oeceoib Lof4 Oon ètterala 63.Wurèlee .coffeeaD(Ipoe groups/ PILLERONAM: CHILDREN'S ONAM - 2024 MA Pilleronam: Children's Onam Come, Let's Celebrote... On Saturday, 21 September 2024, M.A.U.K. hosted children from the local community to celebrate Pilleronam (Children's Onam) M.A.U.K.'s first-ever Onam celebration dedicated to children. Traditionally, children eagerly awaited the arrival of Onam, the festival of 'Oneness'. It was a time of joy and celebration, when families gathered at the ancestral home to exchange gifts, take part in cultural activities, play games, and share extravagant meals. M.A.U.K.'s Pilleronam successfully recreated the spirit of Onam in an interactive, entertaining, and educational way. The event featured a captivating recital of the story of Mahabali, vibrant cultural performances, traditional Onam games, and a delicious Sadhya (feast) with an exciting twist. It also included a Kalari (martial arts) demonstration and an interactive workshop. To conclude the celebration, every attendee received a special Onam gift. Join us for o fun-filled doy with gomes, octivities, entertoinment, and food! SATURDAY 21 SEPTEMPER 2024 12pm - 4pm Korulu Hou80 671 Romford Road London E12 SAD FIEE EVENri MUST REGISTER IN ADVANCE.. 07769396968 Dona+ions welcom•d ONASADHYA 2024 M.A.U.K.'s Onasadhya 2024 took place on Sunday, 8 September 2024, at Little Ilford School, Manor Park, London E12, with programmes scheduled for 1:00 pm, 2:00 pm, and 3:00 pm. The event was a resounding success, continuing a cherished tradition dating back to the mid-1970s. The meals were uniquely prepared by volunteers both at the venue and in their homes, under the guidance of M.A.U.K. elders. Staying true to tradition, no food was ordered f rom restaurants, preserving the authentic spirit of home-cooked delicacies. Celebrated annually by Malayalees in the UK, the event brought together M.A.U.K. members, friends, and the local community, fostering a strong sense of unity and cultural pride. Over 300 participants gathered to share and enjoy the lovingly prepared Onasadhya dishes. MAUK Oiiain Saèbya •I•AX.SW&Y4M )•m)abo 1111111. SWAYAM MAUK PONN NAM Onam is the celebration of oneness. Since the early 1970s, M.A.U.K. has been celebrating Onam, the harvest festival of Kerala, in grand splendour every year without fail. The celebration has become a much-revered date in the calendar of the U.K. Malayalees and is one of the largest and most significant social gatherings of Malayalees in the Ponnonam 2024 was celebrated with great enthusiasm on Saturday, 28 September. The programme was graced by esteemed dignitaries, including the Indian High Commissioner to the UK, Vikram Doraiswami; Sir Stephen Timms (Member of Parliament for East Ham and Minister of State for Social Security and Disability); London Assembly Member Unmesh Desai," and Indian Lok Sabha MP Rajmohan Unnithan. The event featured a spectacular Ganamela performance by renowned singer Vidhu Prathap and his team, captivating the audience with their stunning acts. Alongside this, variety of cultural programmes showcased the incredible talent of M.A.U.K. students and local artists, adding vibrancy to the festivities. The celebration took place at Eastbury Community School, Hulse Avenue, Barking, and proved to be a truly memorable occasion for all who attended, blending tradition and artistry beautifully. 11 r SATiIRLIAY6..00 PM oi 07 ThE£AIiPIONSCIIOOL Mtilriyalee ￿￿￿￿(.•￿tiOn i UK I I'-rri'T DPISplYAI Year ended 31 December 2024 Year ended 31 December 2023
Surplus/(Deficit) from activities Notes Income Expenditure Net £ Income Expenditure Net £
1 Bereavement Support 758.40 (9.98) 748.42 996.80 - 996.80
2 Chenda Lessons 4,614.00 (3,180.00) 1,434.00 3,592.00 (2,921.47) 670.53
3 Covid19 (FoodBank) - - - 6,180.00 (10,762.36) (4,582.36)
4 Dance Classes 6,053.00 (5,585.89) 467.11 3,072.00 (1,911.08) 1,160.92
5 Elders Services 6,697.46 (10,216.48) (3,519.02) 3,363.00 (9,934.15) (6,571.15)
6 Equipment Hire 1,015.00 - 1,015.00 435.00 - 435.00
7 Festive Sangaman 1,983.52 (1,066.72) 916.80 5,463.41 (5,568.34) (104.93)
8 Grand Events - Fundraisers 16 5,659.20 - 5,659.20 8,839.00 - 8,839.00
9 IWD 795.30 (575.39) 219.91 468.00 (409.77) 58.23
10 Janani - (189.77) (189.77) - (107.61) (107.61)
11 Kalaripayattu 1,281.00 (910.70) 370.30 - -
12 Kattankaapi Kavitha 1,443.50 (2,564.64) (1,121.14) - -
13 Kerala House Events 21 9,394.69 (8,663.95) 730.74 990.00 (13,655.86) (12,665.86)
14 Keyboard Lessons 902.00 (612.00) 290.00 904.00 (791.42) 112.58
15 Keralolsav 2,338.49 (1,880.07) 458.42 - (25.00) (25.00)
16 Malayalam Classes - - - - (44.89) (44.89)
17 Music Performance 271.00 - 271.00 560.00 (200.00) 360.00
18 Music Classes 430.00 (294.00) 136.00 664.00 (446.00) 218.00
19 Onam 35,899.03 (32,548.10) 3,350.93 11,491.94 (12,176.37) (684.43)
20 Project Grants 18 6,694.22 (6,694.22) - 8,231.47 (8,231.47) -
21 Sunday Club 537.36 (2,027.71) (1,490.35) - - -
22 Womens Forum 886.26 (733.00) 153.26 354.90 (290.00) 64.90
Total Activities 87,653.43 (77,752.62) 9,900.81 55,605.52 (67,475.79) (11,870.27)
Other Income
23 Charity Fund Inc 590.40 - 590.40 1,660.86 - 1,660.86
24 Donation - Miscellaneous 1,801.14 - 1,801.14 1,832.01 - 1,832.01
25 Grant Inc 20 8,812.00 - 8,812.00 30,559.46 - 30,559.46
26 GiftAid Inc 12,029.98 - 12,029.98 8,372.66 - 8,372.66
27 Kerala House Donation 8,832.15 - 8,832.15 6,812.50 - 6,812.50
28 Miscellaneous - Inc 29.00 - 29.00 - - -
29 Membership - Inc 6,749.13 - 6,749.13 5,081.27 - 5,081.27
Total Other Income 38,843.80 - 38,843.80 54,318.76 - 54,318.76
Expenditure
30 Accountany & Audit - (700.00) (700.00) - (700.00) (700.00)
31 Bad Debts Written off 6 - (499.00) (499.00) - (44.00) (44.00)
32 Depreciation 19 - (2,918.24) (2,918.24) - (3,887.87) (3,887.87)
33 General Expense 10 - (664.85) (664.85) - (802.56) (802.56)
34 Insurance - (960.17) (960.17) - (856.98) (856.98)
35 IT & Software - (278.64) (278.64) - (373.97) (373.97)
36 KH Maintenance - (2,859.72) (2,859.72) - (4,788.14) (4,788.14)
37 London Borough of Newham (LBN) 5 - (691.47) (691.47) - (697.63) (697.63)
38 Low Value Equipments - (328.74) (328.74) - -
39 Phone & Internet - (1,029.51) (1,029.51) - (1,000.28) (1,000.28)
40 Payment Systems - (134.55) (134.55) - (17.17) (17.17)
41 TV License - (169.50) (169.50) - (159.00) (159.00)
42 Utility Bills 4 - (4,415.71) (4,415.71) - (4,414.76) (4,414.76)
43 Volunteers - (488.66) (488.66) - (180.49) (180.49)
44 Website - (799.80) (799.80) - (756.72) (756.72)
Total Expenditure - (16,938.56) (16,938.56) - (18,679.57) (18,679.57)
Net Surplus/(Deficit) for the year 126,497.23 (94,691.18) 31,806.05 109,924.28 (86,155.36) 23,768.92
Designated Funds (movements for the year)
(movements for the year)
45 Charity Fund 11 500.00 - 500.00 2,000.00 (2,430.86) (430.86)
46 Elder Services Fund 12 2,000.00 - 2,000.00 1,000.00 - 1,000.00
47 General Reserves 17 - (29,500.00) (29,500.00) - (21,000.00) (21,000.00)
48 Kerala House Fund 13 11,000.00 - 11,000.00 4,000.00 - 4,000.00
49 Kerala Outreach Fund 14 6,000.00 (6,694.22) (694.22) 9,000.00 (5,800.61) 3,199.39
50 Mobility Fund 15 10,000.00 - 10,000.00 5,000.00 - 5,000.00
Total Designated Funds 29,500.00 (36,194.22) (6,694.22) 21,000.00 (29,231.47) (8,231.47)
Net Movement in funds 155,997.23 (130,885.40) 25,111.83 130,924.28 (115,386.83) 15,537.45
Total Funds/reserves brought forward 407,718.15 392,180.70
Total Unrestricted Funds and Reserves carried forward 432,829.98 407,718.15
**----- End of picture text -----**
## **MALAYALEE ASSOCIATION OF THE UK** **Charity Registration No.1102653 Company registration No.4934084** **BALANCE SHEET AS AT 31 DECEMBER 2024** |||**2024**|**2023**| |---|---|---|---| |**FIXED ASSETS**|**Notes**|**£**|£| |Building||317,510.00|317,510.00| |Others - Net Value||18,981.59|11,280.24| |||**336,491.59**|**328,790.24**| |**CURRENT ASSETS**|||| |Debtors|7|2,959.15|3,216.00| |Prepayments|8|(316.00)|(1,072.00)| |Cash in hand||572.49|816.49| |Bank Accounts||101,046.42|80,112.05| |||**104,262.06**|**83,072.54**| |**LESS CURRENT LIABILITIES**|||| |Creditors - Various||(4,156.00)|(3,391.63)| |Accruals|9|(3,767.67)|(753.00)| |||**(7,923.67)**|**(4,144.63)**| ||||| |**NET ASSETS**||**432,829.98**|**407,718.15**| |**FINANCED BY:**|||| |**Restricted Funds / Designated Funds**|||| |Charity Fund|11|7,847.48|7,347.48| |Elders Services Fund|12|3,920.00|1,920.00| |Kerala House Fund|13|40,586.66|29,586.66| |Kerala Outreach Fund|14|4,157.11|4,851.33| |Mobility Fund|15|24,500.00|14,500.00| |**Unrestricted Funds**|||| |Building Revaluation Reserve||236,546.00|236,546.00| |General Reserves|17|83,466.68|89,197.76| |Surplus/(deficit) from income & expenditure||31,806.05|23,768.92| |||**432,829.98**|**407,718.15**| For the year ending 31 December 2024, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. (i) The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. (ii) The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. (iii) These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime Approved by the Board of Directors on 16th March 2024 and signed on their behalf by: Mr Sreejith Sreedharan Nishar VP Aloysius Mathew **Chair Person Company Secretary Finance Director** ## **MALAYALEE ASSOCIATION OF THE UK NOTES TO THE ACCOUNTS 2024** - The financial statements have been prepared on the accruals basis in accordance with the 2008 Regulations and the - 1 SORP, under the historical cost convention, as modified by the inclusion of fixed asset investments at market value. - 2 **Fund accounting** - **Unrestricted funds** (General fund) are available for use at the discretion of the directors in furtherance of the general - objectives of the charity. Unrestricted funds include a revaluation reserve representing the restatement of investment assets at market values. **• Designated funds** are unrestricted funds that have been earmarked for a particular purpose by the trustees. The notes to the accounts should explain the purpose of designated funds. • Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal. **Directors' Expenses** - No expenses were paid to any of the directors during the year, except to reimburse them for 3 purchases made on behalf of the the company. |4
5
6
7|**Utility Bills**
Electricity
Gas
Water
**Total**
**London Borough of Newham (LBN) expenses are made up of:**
Premises License
Council Tax
**Bad Debts Write Off**
Chenda Group Lessons
Keyboard Lessons
Violin Lessons
FS
Performances
**Total**
**Debtors**
Chenda Lessons
Dance Lessons
Kalarippayattu Lessons
Keyboard Lessons
Music Lessons
Perfomances
Sponsorships
Hire Booking|**2024**
(3,242.70)
(1,148.01)
(25.00)
**(4,415.71)**
**2024**
(180)
(511.47)
**(691.47)**
**2024**
(225.00)
(209.00)
(45.00)
(20.00)
**(499.00)**
**2024**
92.00
734.00
381.00
215.00
1,537.15|**2023**
(3,127.13)
(1,247.63)
(40.00)
**(4,414.76)**
**2023**
(180)
(517.63)
**(697.63)**
**2023**
44.00
**44.00**
**2023**
216.00
480.00
96.00
64.00
2,500.00
(140.00)|| |---|---|---|---|---| ||**Total**|**2,959.15**|**3,216.00**|| |8|**Prepayments**
FS25 Venue Hire
IWD25 Venue Hire
KH Hire deposits
Student Fees
**Total**|**2024**
240.00
800.00
(1,160.00)
(196.00)
**(316.00)**||| **----- Start of picture text -----**
9 Accruals 2024
Accountancy 700.00
Ponnonam24 300.00
FS24 940.97
KH Hire deposits 1,545.00
Dance Lessons (131.00)
Chenda Lessons (126.00)
Kalarippayattu Lessons 588.70
Sunday Club (200.00)
Lunch Club (250.00)
Total 3,367.67 -
10 General expenses mainly consist of the following:
AGM & Refreshments 44.18
Digital Marketing 156.63
Regulatory Related cost 357.00
Printing, Stationary & Book Club 107.04
Total 664.85
**----- End of picture text -----**
- **Charity Fund** - The surpluses generated from charity fundraising projects are transferred to this restricted fund and will - 11 be only used for charitable activities. In 2024, the board decided to setaside additional £500 for this purpose.The releases from this fund is shown in Project Grants activity. - **Elder Services Fund** -The funds secured for Elders Services projects are restricted and will be only used for future Elder - 12 services activities. In 2024, the board decided the board decided to setaside additional £2000 for this purpose. - **Kerala House Fund** - MAUK directors wish to setaside funds periodically from the surpluses, to fund major repairs, - 13 maintenance, renovation of Kerala House (KH). In 2024, the board decided to setaside additional £11000 to this fund. - **Kerala OutReach Fund** - MAUK directors setaside funds periodically from the surpluses generated from fundraising - 14 projects. The designated fund will only be used for Kerala Outreach charity activities. At yearend, the board decided to setaside additional £6000 for this fund **.** The releases from this fund is shown in Project Grants activity in 2024. - **Mobility Fund** -Program includes purchase and operation of MiniBus/vehicles for the Elderly community users. In - 15 2024, considering the need the board decided to setaside additional amont of £10000 to this fund. |16
17|**Grand Events - FundRaisers**
KOF-House Building Appeal
KOF-House Disaster Appeal
**Total**
**General Reserves Movements**|**2024**
900.00
4,759.20
**5,659.20**
**2024**|**2023**
8,839.00
**8,839.00**
**2023**| |---|---|---|---| ||Opening Balance|5,885.61|26,885.61| ||Capital Exp
Kerala House Fund
Elder Services Fund
Kerala OutReach Fund
Charity Fund
MAUK Mobility Fund
**Total**|(11,000.00)
(2,000.00)
(6,000.00)
(500.00)
(10,000.00)
**(23,614.39)**|(4,000.00)
(1,000.00)
(9,000.00)
(2,000.00)
(5,000.00)
**5,885.61**| **----- Start of picture text -----**
18 Project Grants 2024 2023
KOF Project 7 Trivandrum (completed) 5,734.22 3,887.86
KOF Project 8 Trivandrum (completed) 960.00 1,912.75
Charity Fund Projects 24-27 (completed) 2,430.86
Total 6,694.22 8,231.47
19 Depreciation and Net Value of Assets, other than Building Net cost as at Additions Cost as at 31 Depreciation [Net Bal as at ]
01 Jan 2024 2024 Dec 2024 31 Dec 2024
Furniture & Fittings 10,359.86 4,358.61 14,718.47 (2,415.64) 12,302.83
Office Equipments 448.38 - 448.38 (276.78) 171.60
Event Equipments 472.00 1,509.51 1,981.51 (225.82) 1,755.69
Assets Under Construction - 4,751.47 4,751.47 4,751.47
Total 11,280.24 10,619.59 21,899.83 (2,918.24) 18,981.59
**----- End of picture text -----**
20 **Grants Income 2024** ESC Lottery Fund 8,812.00 **Total 8,812.00** |21 **Kerala House Events**
Theyyam Project
External Cultural Performances
50th Year Logo Event
HCI Foundation Day
IID Event
Mothers Day
**Total**|**Expenditure**
**Income**
(5,941.77)
8,678.21
716.48
(1,232.84)
(529.30)
(936.63)
(23.41)
**(8,663.95)**
**9,394.69**|**Net £**
**Notes**
2,736.44
716.48
(1,232.84)
MAUK Funded
(529.30)
MAUK Funded
(936.63)
MAUK Funded
(23.41)
MAUK Funded
**730.74**| |---|---|---| 22 **Honorary Audit completed by** HARIDAS BHASKARAN **Final Accounts signed off by** MAATMANN ACCOUNTANTS, HARLOW ## **Honorary Audit Summary Report for MA UK (Charity in East London)** ## **Year Ending: 31 December 2024** ## **Acknowledgements** I would like to extend our sincere thanks to Mr. Aloshy, Mr. Sreekumar, and other members of MA UK for their coopera�on throughout the audit process. In par�cular, I express my gra�tude to Mr. Aloshy for his detailed explana�ons, �mely responses, and for providing the necessary documents and clarifica�ons that greatly facilitated this honorary audit. ## **Introduc�on & Audit Scope** for the year ended 31 December 2024. Based on the limited scope of the audit and the sample records examined, no material issues have been iden�fied. Financial records appear to be maintained in an orderly and consistent manner. Tes�ng was performed on selected samples, and no significant discrepancies or irregulari�es were noted. This report is intended solely for the internal use of MA UK—its management, execu�ves, and members. It is not for public distribu�on or reliance by external par�es. However, it may be reviewed by MA UK’s registered accountant and, if deemed appropriate, countersigned for internal governance. It is important to note that the responsibility for the prepara�on and fair presenta�on of the financial statements lies en�rely with the management and Directors of MA UK. This includes the design, implementa�on, and maintenance of internal controls to ensure accuracy and transparency. ## **I. FINANCIAL OPERATIONS OVERVIEW** ## **Income & Expense Tracking** - **Class Ac�vi�es (Chenda & Dance):** Revenue and expenses were recorded on an accrual basis. Delays in student payments created a lag in compensa�ng teachers. Expenses, par�cularly hall rent at Li�le Ilford School, significantly reduced income for Dance Classes. - **Community Programs (Elders, Sunday Club, Events):** Volunteer reimbursements and event costs were supported by a mix of grants and internal income. PayPal and card transac�ons were difficult to verify independently due to bulk payments, though breakdowns were provided upon request. - **Event Ac�vi�es (Kerala House, Onam, Keralolsav):** Certain high-value expenses lacked formal documenta�on—for example, £500 for sound hire. Freelancer payments o�en lacked formal invoicing, requiring improved audit trails. - **Grants:** £8,812 was received from Sport England for Sunday Club and similar ini�a�ves. ## **Updated Governance and Opera�onal Notes (from mee�ng with Aloshy, Sreekumar & Sreejith dated 4[th] Jun 2025)** - **Automa�on & Financial Processing:** All income and expenses made via Bank, PayPal, and Debit Cards are automa�cally uploaded into FreeAgent and appropriately allocated by the CFO. - **Board Oversight:** All major expenses are collec�vely discussed and approved by the Board of Directors—not by individuals. Monthly financial reports, including income and expenditure summaries, are presented by the CFO to the Board for approval. - **Audit Recommenda�ons:** The Auditor should be invited to witness this monthly presenta�on process at least once before year-end 2025. - **Project Control:** appointed by the Board. The Auditor assumed these commi�ee leads present their project reports, budgets, and final cost summaries to the Board. It is recommended that the Auditor witness at least one major event presenta�on during 2025. ## **Recommenda�ons** - Implement �mely volunteer reimbursement process. - Maintain visa/passport documenta�on for volunteers receiving regular reimbursements for transparency and repor�ng purposes. - Collect class fees in advance where possible. - Simplify and clarify the pricing structure for classes. - Strengthen invoice documenta�on, especially for event-related and volunteer payments. ## **II. BALANCE SHEET OVERVIEW** ## **1. Fixed Assets** ##  **Recorded Assets:** - £4,751.47 – Speaker system and Kerala House facade work. - - £1,509.51 – Event equipment. - **Asset Management:** Asset registers are maintained by a team of volunteer directors. The Auditor is to be granted access to these registers and a physical inspec�on is recommended before year-end 2025. ## **2. Debtors** - **System Limita�on:** FreeAgent’s aged debtor reports included 2025 data due to a repor�ng glitch. This was mainly due to the report being run a�er year end, explained CFO - **Invoicing:** Invoices are o�en generated a�er month-end and teacher pay is linked to fee collec�on. - **Audit Conclusion:** No major concerns, though monthly advance collec�on may aid cash flow management. ## **3. Cash Holdings** - **Year-End Balance:** £572.49 held physically by the CFO in pe�y cash form. - **Recommenda�on:** Perform regular cash counts and year-end reconcilia�on, though no discrepancies were noted during audit. ## **4. Accruals** ##  **Reported Accruals:** - Sangamam: £940.97 - Kerala House Hire Deposits: £1,545.00 - **Recommenda�on:** All accruals should be clearly documented and reconciled. ## **III. KEY AUDIT OBSERVATIONS & RECOMMENDATIONS** ## **Internal Control Observa�ons** - Course fee structures are complex but were explained by the CFO and are noted here for transparency. ## **Recommenda�ons** 1. **Interest-Earning Accounts:** Maintain ~£20,000 in the current account and move surplus funds into an easy-access interest-bearing deposit account. Op�ons such as Charity Bank may offer compe��ve interest rates (~3%). This should be reviewed further by the finance team. 2. **Documenta�on:** Require formal receipts or invoices for all transac�ons and expenses. 3. **Fee Management:** payments to improve financial planning. 4. **Asset Register:** Physical verifica�on is recommended in 2025. 5. **Management Repor�ng:** Share u�lisa�on reports for grant funding with both stakeholders and auditors. ## 6. **Volunteer Reimbursement Process:** - Explore faster reimbursement methods, such as mobile submission of expenses at the point of purchase. - Appoint an assistant CFO with limited approval authority to expedite smaller claims. - Con�nue using digital submissions backed by proper documenta�on. ## **Conclusion** Overall, the honorary audit did not iden�fy any material weaknesses in MA UK’s financial opera�ons. However, a number of enhancements to governance, documenta�on, and internal controls are recommended to support growth and improve future compliance readiness. The auditor looks forward to engaging further with MA UK during 2025 to observe board reviews and event oversight processes as part of the con�nued audit process. **Report Prepared and Presented By Haridas Bhaskaran for the MA UK Members and Board of Directors** **Dated: 5[th] June 2025**