REGISTERED CHARrrY NUMBER: 1109719
REPORT OF THE TRUSTEES AND
UNAUDITED FtNANCIAL STATEMENTS
FOR THE YEAR EKDED 31 MARCH 2024
FOR
BANGLADESH YOUTH LEAGUE (LUTON)
FKCA Limitrd
260 - 270 Butt¢rfield
Great Marlings
Luton
B¢dfor(Lghire
LU2 8DL

BANGLADESH YoufH LEAGUE Ill￿0￿)
CONTENTS OF THE FINANCIAL STATEMENTS
for the Year EndeAI 31 MARCH 2024
Page
Rt(eren¢e aDd Admlnlstradve Details
R¢port of th¢ Tr￿¢¢e9
IDdepend¢nt ExamiDerls Report
Statement of Financial Actlvldes
7 to 8
Balance Sheet
C95b Flow Statement
io
Notes to the Cxsh Flow Ststement
Notes to the FlnAnel•l Statements
12 to 24
Detailed Statement of Financial Activitles
25 to 26

BAIYGLADESH YOUTH LEAGUE (LUTON)
REFERENCE AND ADMTMSTIL4TIVE DETAILS
for the Year Ended 31 MARCH 2024
TRUSTEES
S Zam8n (r¢sign¢d 24.7.24)
M Ahm¢d {r¢sign¢d 24.7.24)
G Y Chowdhury (resigned 24.7.24)
I K Chowdhury
A Haqu¢ (appointed 1.4.23) (resigned 24.7.24)
T Khan
J151am (resigned 24.7.24)
S Koyes {resigned 24.7.24)
M A Koyes (resi￿ed 24.7.24)
M Miah
S Ahmed (resiwd 24.7.24)
S Miah {Tcsigntd 24.7.24)
A Halim
S Begum (appoinled 14.10.24)
N Tasreen (appoinled 14.10.24)
M J Islam (appointed 24.7.24)
PRINCIPAL ADDRESS
94 Leagrave Ro
Luton
BedfordshiTe
LU4 8HZ
REGISTERED CHARITY
NUMBER
1109719
]M)EPENDEiYf EXAMINER
FKCA LirDited
260 - 270 Butterfield
Great Marlings
Lutoll
BedfOr￿shIrc
LU2 8DL
Page I

BANGLADESH YOUTH LEAGUE (LUTON)
REPORT OF THE TRUSTEES
for th¢ Year Ended 31 MARCH 2024
The I￿￿teeS present thcir ieport with the fuwiciai ststenLents of the charity for thc year ended 31 Ma￿h 2024. Tbe
trustees have adopted ihe provisions ol the Statem¢nt of Recommended Practice (SORP) 'Accounting and Reporting by
Charities,.
OBJECTIVES AND ACTIVITIES
Objectives and aims
Through a dedicated and professional systrm of youih and communiry development work. Ihe organisation NTrill seek to
improve the quality of life of the community. allevia￿ poverty and promote good health through the provision of
education and training, including social cducation prograTnmes; advo¢acy' advice. inforni&tion- outrearh and ccntre
based activiti¢S,' and liaison with other sitnilar servic¢ wovidcrs. In setting these aims the In￿teeS hav¢ considered tbe
Charity Commissions general guidance on public benefit.
Bangladeshi Youth League (Luton) (BYL) actively promotes equality, Oppo￿nitIeS and diveTsity, being non-rcligious
and non-political.
ACHIEVEMENT AIYD PERFORMANCE
Ch•rit2ble activities
The following arttvities are tsken part in as the Executive Committee sees fit to further such charitable Purposes for the
benefit of the ¢ommulliry in and around Luton or such other places wben required (in particular but not exclusively for
those of Bengali and other ethnic origin)..
Rclicving those in financial need, bardship or distrc5S'
Advancing education, in p&rti¢ular. through traininE and providing educational prograt)vnes;
R¢li¢vAng the uncrnploycd,.
Protecting and preserving hcalth. in particular. through th¢ provision of aid and advice (including
advocacy and othcr ccntre-based piogrammes).
Establishing and maintaining a youth and Community ¢entr¢' and
Providing or assistin8 it] tlLe provi$kon of facilities the iuteresis of social ￿￿lfare for rccre&tiOD or
other leisure time occupation of individuals who have need of such facilities by reason of their youth.
age, infirn7ity or disability, fU￿CIal hardslll'p or social circUft￿tanCes with the object of improving
their rondiiions of life.
iv.
vi.
Page 2

BANGLADESH YOUTH LEAGUE (LirroN)
REPORT OF THE TRUSTEES
for the Ye4r Ended 31 MARCH 2024
ACHIEVEMENT AND PERFORMANCE
Fundraislng activltles
The Bangladesh Youth League has ¢ontinu¢d its trajectory of success. despite challenges, thanks to our dedicated
partners, fimders, and the unwavcring support of the community and service users.
One of our Si￿[1f]cant achievements includes Securing fi￿dIng from thr Dcpartsnent for Digital, Culture, Media & Sport
(DCMS) lo enhance our facilities, enabling the dcv¢lopmenl of a new multi-use games area (MUGA} Ind replacing the
access lift. 'fhis has greatly improved accessibility and contributed to community engagement_ Furth¢miore, the Ndtional
Lottery's Cost of LiviEtg Fwid has allowed us to expand our Keeping Warm and Healthy (kWH) initiativ& which
supports elderly residents by improving cncrgy eifjcicncy and reducing our carbon footprint through the installalion of
new equipment at the Centre for Youth & Community Dcvclopmcnt (CYCDI centrc.
We have a150 been award¢d some core fjjnding from the BBC Children in Necd (BBC) for three years and from
Energise Luton, a program that benefits children on free school meals. In the health and wellbeing sector, we have
r¢kindlcd our leadership rol¢ by securing funding for a consortium of s¢ven organi£iltionb to addrcss key hea]th
chall¢ng¢s in the community.
Our environmental effort5 have also flourished, wilh ihe Greener Future Fund supporting the developTn¢ni of the CYCD
gard¢n, wherc we engage the community in growing herbs <Lnd proEnoting sustainability.
These milestones highlight the BYL'S ¢oniinued growth and impaci across multipl¢ s¢¢tors.
Public Benefit: The Trustees have read and i]nderstood the g¢n¢ral 8uid2nce provided by the Charities Commission
rcgarding a slaicmcnt for the benefit of tb¢ Public.
Thc charity carries out a wide range of activitics in the pursuit of its charitable aims. The trusk¢s consider that thesc
etivities. dtiailcd bclow, are provided for the Public B¢n¢fit of the wider Luton ¢ommunity.
Little Stars Pre-school: Our pre-school provides two free sessions per day (Monday - Friday- 1.5 hours per session)
during the school tenn for ¢hildr¢n agcd between I to 4 years old. Our Pre-school was graded 'Good' by an OFSTED
inspcction in November 2018. Our pre-sLhool follows a lailored, foundation stage curTiLulum to providc support for the
Children, ¢nGouragiTJg Ihcm to become independent, self_motivatrd and reflectivc learn¢rs by fostcring wonder, curiosiry,
conccntratioD, pcr51St¢nce and a pleasure in achievement. A total of 60 children have benefitted from the pre-scbool each
t¢mi during 2023-2024.
Rongdhonu Bang12 School:
EaLh Saturday during school t¢rn1-time. a mothcr tongue school is supported and
supervised by qualified iuiors. 20 chtldren. agcd between 5 to I l years, attended the school to learn the Bengali
languagc and gain knowledge about the Bengali cuiwre & heritage 2nd a totsl of 1,140 teaching hours were provided
during the year 2023-2024.
Access Disab115ty Project IADP): ADP is a partncFship proj¢ct l¢d by Autism B¢dfordshir¢ and funded via
Bedfordshkrc Luton Community Foundation from LLltou Risillg. A total of 45 young people agcd between 6 - 30 y¢ars
old with disabilities and Special Educational N¢¢ds (mosily from Pakisiani, Kashmiri. Ban8l&dcshi & other
communilics) benefit from this projeci rhrough various aclivilie5 during week days and all sGhool holidays. A total 143
support scssions and 11,089 Short Break Hours providcd during thc year 2023-2024.
Youth Provision: The Charity provided a progranun¢ of aclivities, including a mixture of non-accrcdi*d leamitig
opporninities, such as issue-based workshops, physical & mental health improvement actTVIITes, life-skills training
s¢ssions, s￿dY support sessions, trips io various outdoor CentrelPlace5 2nd employment support for young pcople agcd
10 - 18 years old. A total of 687 young pcople have benefited from this during the year 2023-2024.
Health & Wellbeing Club.. The Health & Wellbeing Club continues lo pro¥re55 well &TJd over 320 p¢ople aged 50+
hav¢ engaged with this through fitness, infonnation. workshops, health-checks. outings and heal(hy eaiing sessions. Thc
clubs wEtich includes a healthy lunch, Mondays to Wednesday at the CYCD Centre. We are proud ro work in
panncrship with a group of 7 South As7an Health & Wellbeing Clubs.
Page 3

BANGLADESH YOUTH LEAGUE (LirroN)
REPORT OF THE TRUSTEES
for ¢he Y¢ar Ended 31 MARCH 21124
ACHIEVEMENT AND PERFORMANCE
Welfare Advice Surgery: The Charity rart w¢lfare advice sessions on every Thursday lin parthership wilh Luton
RI￿][s} to provide confid¢ntial advicc on welfare and oiher social security benefits. A total of 150 people have benefited
froln the advice surgery during thc year.
Supporting women *t rlsk of domestic abus4 mental health & well-belng:
During the year, having identified a key ikgue of local women being at risk from domestic abuse and meTtsI health
i&sucs, the CFwity sci up a women's 5UPPOrt service with a help-line and when pemiii(¢d to do so, face-to-fjace support.
A tolal of175 women have benefited from this projecL
Rising Stgr5 Holidays Pl2y4¢heme for Free School Meal (FSM) Childrtn: A holiday play scheme for FSM childrcn
aged 6 to I l years old took place, with support frotn Active Luwn. Working it) partnership vlith local primary schools, a
total of 180 children have been b¢nefitcd from thc project through a widc rangc of indoor & outdoor activities during
Eastcr, Summer Christmas school holidays in 2023.
EmploymeTht & Trainlng Project: Funding was se¥ured in October 2023 for a 3 year project to support local people to
gain IT skills, ESOL skdls and Cmployability skills. A total of 78 participants who wcre unemployed andlor
e¢onomi¢ally inactivc have bcnefitted from this proj¢¢t during the year 2023-2024. As a result of this Project, all
participants have gained basic skills. 12 unemployed participants gained ¢mploymeni and 45 inaciive participants have
gained employrnenl andlor are aetivcly s¢ar¢hing for job through the Universal Job Match.
Training Courses: Barnfleld College various ESOL {cntry level 1, 2 and 3) at our CYCD Centre. A to￿1 of 125
learners from different ethnic backgrounds have been attended thc ¢ours¢s and 5p¢nt over 2.500 guid¢d learning hours
with qll21ified ￿t0[s.
H911. Rooms & Minibus: Our hall, minibus and rooms werc available for us¢ by local groups and organisations. Our
minibus is avail%kble for hire by chaTities. clubs and non-profit making organisations vthich have Section 19 Small Bus
Perniits.
FINANCIAL REVIEW
Principal funding Sf•urce5
Principal fi￿dIng sources for ed¢h project can be found on the individual projects, financtal statements and in th¢
preceding report.
Reserves policy
Unrc5tr1Cted reserves are requircd to ensure that sulTicicnl finance is availuble to adcquately rcspond to tbc potenti￿ for
a curtailment or cessation of operations in thc event ora significant variation in fundin& A onc ycar period is considered
appropriate to manage this pro¢¢ss.
Additional reserves are required to provide for risks in r¢latt'on io premises=
Wher¢ Cessation of operations would require a reassignment of the prop¢rty and.
Ongoing maintenancc costs.
Wherever possible the trustccs will designale funding to be used to dev¢lop projeLts where gaps in scrvic&s exist. These
services will be required to enable the fulfilmcnt of one or mor¢ of our key objectives.
Review and results
The Trusiees wish to report a nei gain of £164,966 on opcr31ions within restricted and unrestricied ￿ndS for ihe year
under revicw. This is represented by a SUTplus in the unrestricted general fimds of £15,882, a dcficit in the unrestricted
desionatcd fijnds of £18,664, and a gain in the restricted fvnds of £167,748. The unrestricted gEneral reserve5 now stand
at £481.617, desi8nated reserves at £370.614, and restricted reserveg kl £457,893.
Dclails of the major iicms on the balance sheei can be found in the notes to the accounts. The fluctuations in debtor5
¢rediiors ycar on year are purely the result of timing of Teceipis and paymenrs around thc year end.
Sfephen Mason has ST￿1fied his willingne&s to continue in office a5 Indcpcndent Examincr and & iesolution proposing
re-appointment will be put to the forthcoming Annual General Meeting.
Page 4

BANGLADESH YOUTH LEAGUE (LUTON)
REPORT OF THE TRLSTEES
for the Year Ended 31 MARCH 2024
FUTURE DEVELOPMENTS
In th¢ challen￿llg titnc5 ah¢ad. the TThstees of the Bdngladesh Youth League arc cornmittcd to sustsining thc cxisting
Service provisions and developTng Trew scrv5CCS to mccr thc changing nccd5 of th¢ lo￿￿ ¢ommuniti¢s. The organisa¢ion is
also aiming to become more sclf-financing and is developing a stralegy to meet this objcctive.
STRUCTURE, GOVERNANCE AND MANAGEMENT
CoverT•ITJg dotument
The governing insinllnent is Ihe consritulion of the Bangladesh Youth League (Luton) which was adopt¢d on 22 May
2005.
Re¢ruitwent and appointmenl ol llew trnste¢$
New Trnste¢b are nominated from mcmb¢rs of BYL and clected at thc AGM.
OrganisationAI strncture
Management is thmugh an Executive CommiLte¢ of Truslces up to a Tnaximum of19. Executive Committee m¢¢tings 8re
held on a monthly basis. Ther¢ is oll¢ stsnding sub-coJnmiUce with a remit for Prcmiscs and Iluman Resources.
Other ad hoc sub-comrnittees are set up to inv¢stigate and develop particular issues and to provide a written report and
recommcndations to the Executive Committee.
Induetion training of new trustees
Tn￿tres are introduccd to the work of thc Charity in three stages.. by one-to-one discussions with the owlees reviewing
the ain￿ #nd purposes. by the provision ofdocumcnts such as the business plan, minul¢s of m¢clitigs and reports wknch
provide a background lo Currcnt wot* and decisions" and thc cngagcmeni ￿ryth their fellow tnJst¢es. Ttustees undertake a
skills assessment to enable their involvement in areas of work where they will irwnediat¢ly add value aud idelllify auy
areas they wish to develop but will require support or training.
Rtsk management
The trustees are responsibl¢ for ensurin8 that the Gharity has assessed the risks Tttew￿d in carrying on its business and
m8Jtes appropriate policy provisions to ellsure that appropriate action is undertaken. The m]stees have undertaken an
assessment of major risks io which Ihe charity is exposed and are satisfied that systems 8re in place to Tnitigatc CXPOsure
to the major risks tncluding fraud and error.
ApDrovcd bv order of the board of tsustees 00 ...
signed on its behalf by..
T Khan- TtUs￿e
Pdge 5

INDEPENDE￿T EXAMINER'S REPORT TO TFIE TRUSTEES OF
BthGLADESH YOUTH LEAGUE (LUTON)
Independent examiner's report to the trustees of B*nglade$h Youth LeY&gue (Luton)
I report 10 the Charity tr￿SleeS on my ex&mination of th¢ accowits of Bangladesh Youth League (Luton) (the Trust) for
the year ended 31 March 2024.
Responslbilltles and basis of report
As the ¢hariry Irust¢es of the TTh￿t you are responsible for the pr¢paration of the a¢¢oullts in accordance with the
requir¢ments of the Charities Act 2011 {*he Act,).
I report in r¢spe¢t of my examination of thc Trost's accounts carried out under Section 145 of the Act and in carying oul
my ¢xamination I have followed all applicable Directions giv¢n by ihe Charity Conunission under Section 145(5llb) of
the Act.
Independent examlner's ststejnent
Since your charitys gross in¢om¢ excttded £250,000 YOUT examiner must be a member of a listed body. I can confirm
that I am qualified to undenak¢ the examination b￿aUse l am a member of the lThstitute of Chartered Accoulltsnts in
England and Wales, which ts one of the listed bodi¢5.
I have completed my cxaTninatioM. I confirnl that no material matters hav¢ come to my attention in contjection with the
examination giving me caus¢ io believe that in any ma(erial respect..
accounting records wcre not kept in respecr of the Tr￿$t as Tequir¢d by Section 130 of the Act- or
thc accounts do not accord wilh those records" or
th¢ accounts do not Comply with the applicable requiTemer]ts concerning th¢ fonn and content of accounts set out
ID the Charities (AccounLS and Repons) Regulations 2008 other than any requiremeni that th¢ a¢counts give a
truc and fair vt¢w which is not a matter considered as part olan independtni examination.
I have no concerns and havc come across no other matters in conn¢Gtiun with the exatnination to which attention should
be drawn in this repor( in order to
abl¢ a pr
r understanding of the accounts to be r¢ached.
Stephen
on BSC FCA
FKCA
imitcd
260- 270 Butterfield
Great Marlings
Luton
Bedford&hire
LU2 8DL
Page 6

BANGLADESH YoirrH LEAGUE (LUTON)
STATEMENT OF FINANCIAL AcfiviTtES
for the Year Ended 31 MARCH 2024
2024
2023
Unrestrtcted
nds-
D¢signaied
Unrestrictcd
fund
R¥5tri¢ted
fill)d
Total
nd5
Total
fi￿dS
Notes
INCOME AND
ENDOWMENTS FROM
Charitable activitlos
Bangladesh Youth League
Centrc for Youth and
Community Development
BanElad¢sh After School
Educational Support Service
Little Stkrs Prc-school
B YL Lunchcon Clubs
Access Disability Project
Rising Stars Play Sehcmc
BBO Support into Employment
Luton Digital Skills and
Employment Project
3230
366,850
370.080
293,037
110.758
94.853
205.611
40.615
740
4,750
159,022
2.500
84.094
30.722
5,490
159.022
2,500
84,094
30,722
5.710
149.799
77,681
28,976
15.516
49248
49.248
119.471
Other trading activities
Investment income
OtheT income
1,057
29.553
1.846
1.057
29,553
1,846
21,882
298
Total
147.184
792,039
939,223
752.985
EXPEIYDrruRE ON
Investment manag¢mcnt costs
8,464
8,465
6,270
Chgrltable a¢tlvltles
Bangladesh Yollth League
Centre for Youth aud
Community D¢v¢lopmcnt
Bangladcsh After S¢hool
Educational Support Servicc
Little Stars Pre-school
BYL Luncheon Clubs
A¢c¢55 Disability Proje¢r
Rising Stars Play S¢hemc
BBO Support into Employment
Luton Digital Skills and
Employlnent Project
56572
18.664
196.522
271,758
262,889
63.154
88,857
152,011
67.596
2,755
158,060
5,530
86,411
28,444
2,755
158.060
5,530
96.861
28,444
2.033
146,999
1,309
74.817
25.467
15.516
10,450
1,125
49,248
50,373
119.498
ToÉg1
131,302
18.664
624,291
774.257
722.394
Net gains on invcstments
5,671
NET
INCOME/(EXPENDITURE)
Transfers between funds
15,882
61.443
(18.664)
{61,443)
167,748
164.966
36,262
21
Net movetDent in funds
77,325
180.107)
167,748
164,966
36,?62
The notes fomi p&rt of thesc financial sta￿￿ents
Page 7

BANGLADESH YOUTH LEAGUE ILUTON)
STATEMENT OF FINANCIAL ACTIVITIES
for the Ye4r Ended 31 MARCH 2024
2024
2023
Unrestricled
UnrestricEed
fijnd
RcsiricLed
rund
Total
fimds
Total
funds
Desi&in#ied
Notes
RECONCILIATION OF
FUNDS
Totsl fvllds brought forward
404,292
450,721
290,145
1.145,158
1.108.896
TOTAL FUNDS CARRIED
FORWARD
481,617
370.614
457.893
1.310.124
1.145.158
Thc noies fonn part of these financi￿ Statements
Page 8

BANGLADESH YOiryH LEAGUE {Li￿ON)
BALANCE SHEET
31 MARCH 2024
2024
2023
Nolcs
FIXED ASSETS
Tangible assets
Investment property
13
14
988,599
289.232
840.966
289,232
1,277,831
1,130.198
CURRENT ASSETS
Debtors
Cash at bank and in hand
15
9,516
380,483
68,410
294,528
389,999
362.938
CREDITORS
Atnounts falling due within onc year
16
(234.910)
(210,986)
NET CURRELYT ASSETS
155.089
151,952
TOTAL ASSETS LESS CURRE
LIABILITIES
1.432.920
1.282,150
CREDfTORS
Amowits falling dlle aftcr morc than on¢ y¢ar
17
(122,796)
(136.992)
ASSETS
1.310.124
1.145.158
FUNDS
21
Unrestricted fiu)ds:
General fi￿d
Designated Fund- Propcrty
481,616
370.614
404,292
450.721
852,230
855,013
Restricted fijnds
457.894
290.145
TOTAL FUNDS
,310,124
1.145,158
ncia
iatcmenis were approved by the Board of TnLStees and authorised for issue
wcrc signed on its behatf by..
on
T Khan- Trustcc
l K Chowdhury- Ttwsrcc
The notes fom part of these financial starements
Pag¢ 9

BANGLADESH YoirrH LEAGUE ILUTON)
CASH FLOW STATEMENT
for tht Year Ended 31 MARCH 2024
2024
2023
Notes
Cash now5 from operating actlvities
Cash generated from operations
Ititerest paid
296.055
(8.465)
155,749
{6270)
Net cash provided by operating activities
287.590
149,479
Cash now5 from investing aetivities
Purchase of tan￿ble fixed ￿Sets
(188.463)
(68,191)
Net cash us¢d in investing activities
(188.463)
{68,191)
Cash flows from financing a¢tivltie$
Loan repayments ill year
(13,172)
{14,399)
Net cmsh used in financing activities
(13.172)
(14,399)
Change Sn tash and cash equivalents in
the reporting period
Cash and cAsh equlv*lents at the
beginning of the reporting pertod
85.955
66,889
294.528
227,639
Cash and cash equivakll15 at the end of
the reporting period
380.483
294.528
Th¢ notes fonn part of these financial stalemenis
Page 10

BANGLADESH YOUTH LEAGUE (LUTON)
NOTES TO THE CASH FLOW STATEMENT
for the Year Ended 31 MARCH 2024
RECONCTLtATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTivrriES
2024
2023
Net income for the reportlng period (a$ per tbe Statement ofFinaD¢ial
AelI￿ties)
Adjustments for:
Depreciation charges
Losses on inveSth￿ntS
Jnterest paid
Decr¢ascl(increase) in debtors
Increabe in creditors
164,966
36,262
40.830
34.617
(5.671)
6,270
(11,786)
96,057
8.465
58.894
22,900
Net ¢Ash provided by operatAons
296,055
155,749
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.23
Cash flow
At31.3.24
Net cash
Cash at bank and in hand
294,528
85,955
380,483
294,528
85,955
380,483
Debt
Dcbt5 falling due wRthin l year
Debts falling due after l year
(14,399)
(136.992)
(1,024)
14,196
(15.423)
(122.796}
(151,391)
13,172
(138.219)
Total
143.137
99,127
The nots form part of these financial statemenrs
Pagell

BANGLADESH YOUTH LEAGUE (LuroN)
NOTES TO THE FTNANCIAL STATEMENTS
for the Year Ended 31 MARCH 2f124
ACCOUNTING POLICIES
Basis of preparing the fjnancial statements
Thc f￿all(la1 siat¢mcnts have bcen pr¢pared under the historical cost convention with items reeognis¢d at C051 or
trnnsaction value unless othcThis¢ slat¢d in thc r¢l¢vanL note(s) to thesc accounts. The financial statements have
been prepared in accordanc¢ with the Statem¢nt of Recommcnded Practice.. Accounting and Reporiing by
Charities pr¢paring their accounts in accordan¢e with the Financial R¢porting Siandard applicable in the UK and
Republic of Ireland IFRS 102) and the Financial Reporting Standard applicable in the United Kingdom and
Republic of Ireland (FRS 102) and the Charities Act 2011.
Bangladesh Youth Lffdg￿ {Luton) meets th¢ deftsnition of a publi¢ benefit ¢nliry under FRS 102.
Th¢ pr¢sentatioD currency olthe fuwi¢ial sratem¢nt5 is the Pound Sierling (£)
PreparAtion of the accounts on A going concern bisis
The TNstecs believ¢ that thc charity has adequate resources in place and has takgn appropriate measures to
approprialcly manage any principal risks and unccrtainlies.
Thc trust¢¢s have considcred all relevant matters and believe thar the going concern basis continu¢s ￿ b¢
appropriate when preparing these accounts.
Income
All income is reCO￿ls¢d in Èhe Statement of Finan¢ial Activitics once th¢ chdrity has entiil¢ment to the funits. it
is probable that th¢ income will be rcccived and ihe amowjt can b¢ mcasured reliably.
Government gran¢s
GovcTnment grants are recogni5cd in the incomc and expendiDJrc accounts within other income when it is
d¢¢ll￿d to be r¢ccivabl¢ by th¢ Ch￿1￿
Expendlture
Liabilits"¢s are recognised as expenditur¢ as suon as there is a legal or constn￿tiVC obligation Gommitting th¢
charity to thai expenditure. it is probabl¢ thal a transfcr of economic ben¢fits will be requircd in settlemcnt and
the amount of the obligation can be measwed reliably. Expellditure is acGounted for on an accruals basis and has
been classified under headings that aggregate all cost related to th¢ category. Wh¢re costs cannot be directly
attributed 10 pÈrti¢ular headings thcy have been allocated w activities on a basis consistent with th¢ use of
resour¢¢s.
Charitgble activlties
Charitable actilitics costs comprise all direct eXpendIn￿e and suppott costs attribuied (o the ¢haritable projects.
Support costs are allocated directly io the project lo which they relat¢ and as such no apportiontnent a¢tiviucs arc
use
Governantt costs
Governance costs comprises all costs involving the publ7¢ accountsbiliry of the charity artd its compliance with
regulation and good praeiice. These COSL5 include thosc r05ts relating to th¢ statutory audit and legal fees.
Allocation and apportionrnent of ¢ost5
All costs are directly allocatcd to the activity to which they relate.
Tanglble fixed assets
Tangible fixed asscts held for the companys use are stated al Cost less accumulated depr¢cixtion and
accwnulated impairnient losses.
Deprcciation is provided at the following annual rntes in order to write off each asset over it5 Estimated useful
lifc.
Freehold propcrry
FiXtt￿e8 and fittings
Straighi line ovcr 40 years
Page 12
conlinued...

BANGLADESH YOUTh LEAGUE (LUTO
NOTES TO THE FINANCIAL STATEMENTS- continued
for the Year Ended 31 MARCH 2024
ACCOUNTING POLICIES - continued
TAnglble fixed assets
Motor vehicles
Computer equipment
- 2￿/fj on cost
2￿/￿tr on ¢ost
Included wtthin fixed a&sets is a freehold propety which is used in part to ￿rther the charity's objectives and in
part let out to commewial tenants.
Land is not deprcciated.
TDvestment property
Investtnent propertie5 for which fair value carn be measured reliably without undue cost or effort are measured al
fair value al each reporting date with changes in fair value rccognised in profit or105S.
The methods and significanl assumptions used to ascertain the fair value at the balance sheei date and fair value
movement included in thc profit for the year ar¢ follows=
Properties are valued using an open market valuats'on by th¢ Board of Tn￿re¢s.
Taxation
The Charity is exempt from tax on its ¢harirable aclivitlCS.
Fund accounting
Unrestri¢t¢d fill￿S can be used in accordan¢e with the charitable ObJ￿tiveS al the discrction of thv Ituslees.
Restricted funds ¢an only b¢ used for particular restyi¢*d purposes within the objects of ihe charity. Restrictions
aris¢ when sp￿lfIed by thc donor or when funds are raised for particular rcstr1c￿d puryJos¢s.
Designated fi￿d$ have arisen on the purchase of a n¢w building. This fjjnd can bc used in accordance with thc
charitable objectives al the discrelion of the trustees.
Financial instruments, cash and bank b4lan¢es
Cath held by the ¢harity is inGluded at the amoun( acttthlly held and counted al the Ye￿ end. Bank balances,
whether ill credit or ovcrdrawi. are shown at the amounts properly reconciled to the bank stsl¢m¢nts.
Financial instruments arc measur¢d as fatr vatue. tn the case of unlisted invesknents thcy are valued at nQTrJinal
valuc.
OTHER TRADING ACTIVITIES
2024
2023
Cafe Income
1,057
Page 13
conlinu¢d...

BANGLADESH YOUTH LEAGtr£ (LUTON)
NOTES TO THE FINANCIAL STATEMENTS - continued
for the Yexr Ended 31 MARCH 2024
INVESTMENT tNCOME
2024
2023
R¢nts re¢¢ived
29.553
21,882
INCOME FROM CHARITABLE A￿1VITIEs
Bangladesh
After
School
EducatiollaL
Support
Service
Centre
for Youth
Bangladesh
Youtèk
Lcague
Little
Stars
PTe-School
BYL
Luncheon
Clubs
Community
D￿elopment
Management fecs
Room letting
Granis
Nursery fees
Sundry
50,913
52,206
94.853
366,850
4.750
2,500
159,022
3.230
7.639
740
370,080
205.611
5.490
159,022
2,500
2024
2023
Luton
Digital
Skills
and
Employment
Rising
Stars
Play
Schem¢
A¢ces5
Disability
Projeci
Totsl
Total
Project
actLVIti¢s
IIVLtics
Management fees
Room Ictting
Grants
Nursery fees
Sundry
50,913
52.206
633,017
159,022
11.609
9.185
21.690
548.369
149,799
1,762
84.094
30,722
49,248
84,094
30,722
49.248
906.767
730.805
OTHER INCOME
2024
2023
Bank interest
1.846
298
Page 14
conlinucd...

BANGLADESH YOUTH LEAGUE (LUTON)
NOTES TO THE FINANCIAL STA TEMENTS- contlnued
for the Yegr Ended 31 MARCH 2024
JNVESTMENT MANAGEMEIYT COSTS
Investment management costs
2024
2023
Inter¢st payabl¢ and similar charges
8.465
6,270
CHARITABLE AcfiviTIES COSTS
Support
costs (see
note 8)
Direct
Costs
Tothls
Banglddcsh Youth League
Centre for Youth and Community
Development
Banglad¢sh After S¢hool Educational
Support Servicc
Little Stars Pre-school
BYL Luncheon Clubs
Access Dtsability ProJect
Rising Stars Play Scherne
Luton Digital Skn"115 and Emplojinent
Project
266.508
5.250
271.758
152,011
152.011
2,755
158.060
5.530
96,861
28,444
2.755
158.060
5.530
96,861
28.444
50,373
50.373
760.542
5.250
765,792
SUPPORT COSTS
Governance
¢osts
Bangladcsh Youih Lcague
5.250
IIYDEPENDENT EXAMINERS REMUF4ERATION
During the year, the ind¢pcndent ex￿niller charged f¢es of £1,750 (2023.. £1.215) for the independent
examination of the financial stdtcmcnts and £3.500 (2023.- £2.945) for non indcpend¢nt examination scrvicc
io.
TRUSTEES, REMUNERATION AND BENEFrrs
There weie no tr￿gle¢s, remuneration or otb¢r benefits for the year eJ]ded 31 March 2024 nor foi th¢ year ended
31 March 2023.
Trustees, expenses
There wer¢ no tnLStees' exp¢ns¢s paid for the y¢ar ended 31 March 2024 nor for tbe year ettded 31 Mar¢h 2023.
Page 15
continued...

BANGLADESH YOUTH LEAGUE (LUTON)
NOTES TO THE FINANCIAL STATEMENTS- continued
for the Year Ended 31 MARCH 2024
STAFF COSTS
2024
2023
Wag¢s
Social s¢¢urity
Pensions
Other staff ¢osts
305.805
17,101
3,184
83,044
306,436
18.325
11,047
81.697
409,134
305,967
The average monthly number of employ¢¢s during th¢ y¢ar was as follows:
2024
18
2023
21
Charitable activities
No employees re¢eiv#d emoluments ill ¢xGcss of £60.000.
12.
cOMPAIL4T￿Es FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestri¢t¢d
fiwds-
Designatcd
Unrestricted
fimd
Restrictcd
fund
Total
funds
INCOME ENDOWMENTS FROM
Charbtable activitie5
Bangladesh Youlb League
Centr£ for Youth and Cornmunity
D¢v¢lopm¢nt
Bangladcsh After School Educational Support
Service
Little Stsrs Pr¢-S¢hool
Access Disability Project
Risitlg Stsrs Play Scheme
BBO Support into Elnployment
Luion Digitxl Skills and Employment Project
293.037
293,037
31.927
8.688
40.615
710
6,877
5,000
142.922
77,681
28,976
15,516
119.471
5,710
149.799
77,681
28,976
15,516
119,471
Investment incom¢
Other income
21,882
298
21,882
298
Total
61,694
691,291
752,985
EXPENDrruRE ON
Invcsttnenr management costs
(i)
6,270
6.270
Charitable *ctivities
Bangladesh Youth League
Centre for Youth and Communiry
Devclopmellt
Bangladesh After School Educational Support
Service
Little Stars Pre-school
BYL Luncheon Clubs
Access Disability Project
Rising Stars Play Scheme
BBO Support into EMploYn￿nt
Lllton Digiial Skills and Employinent Project
12.431
17,541
232,917
262,889
58,908
8.688
67,596
2,033
146.999
2,033
146,999
1,309
74,817
25,467
15,516
119.498
.309
74.817
25,467
15,516
119,470
28
Page 16
continucd...

BANGLADESH YOLryH LEAGUE (LUTON)
NOTES TO THE FINANCIAL STATEMENTS- continued
for the Year Ended 31 MARCH 21124
12.
COMPARA TIVES FOR THE STA TEMENT OF FINANCIAL ACTivfTtES- Continued
Unr¢slriGkd
ftthds.
Desigllatrd
Unrcstricled
fund
Rcstricled
fimd
Total
fjJnds
Totsl
72,677
17,540
632,177
722.394
Net E&ins on investhients
5,671
5.671
ET llYCOMEI(EXPENDrruRE)
(5.312)
283,561
(17,540)
(283,561)
59,J14
36262
Transfers between funds
Net movem¢nt in funds
278.249
(301,101)
59.114
36,262
RECONCILL4TION OF FUNDS
Total fijnds brought forward
126,043
751,822
231.031
1,108.896
TOTAL FUNDS CARRtED FORWARD
404.292
450.721
290,145
1,145.158
13. TANGIBLE FIXED ASSETS
Freehold
property.
land And
imp¥ovcm¢nts
Fixtures
Motor
vehiclcs
Cofflputcr
equipment
fiuings
Totals
COST
At l April 2023
Additions
1.207.073
171,925
155,044
2,166
50.310
70.959
14,372
1.483,386
188,463
At 31 March 2024
1,378,998
157.210
50.310
85.331
1,671.849
DEPRECIATION
At l April 2023
Chargc for year
393,240
27,581
145,403
3,503
50,310
53.467
9.746
642.420
40.830
Ar 31 March 2024
420.821
148.9Q6
50.310
63,213
683.250
NET BOOK VALUE
At 31 March 2024
958,177
8.304
22,118
988.599
At 31 March 2023
813.833
9,641
17,492
840.966
Page 17
coniinued...

BANGLADESH YOUTH LEAGUE ILUTON)
NOTLS TO THE FINANCIAL STATEMENTS- contlnued
for the Year Ended 31 MARCH 21124
14.
INVESTMENT PROPERTY
FAIR VALUE
Al l April 2023
and 31 M8rch 2024
289,232
I¥ET BOOK VALUE
Ai 31 March 2024
289,232
At 31 March 2023
289.232
Thcrc are no restrictions on the ability to realise investsD¢nÉ propety or on thc remittance of income and
proc¢¢d5 of dispotsal. nor are there any contraLt￿aj obligations for the purchase, consttwtion, or development of
investment property OT for repairs, maintenance or enhan¢ements.
L¢asing Agreements
Minimum lease payments under non-cancellable operating l¢ases are receivable as follows-.
2024
2023
Within one year
B¢cw¢¢n one and five years
17.4(K)
24.000
23,000
36.000
41.400
59,000
Fair valuc at 31 March 2024 15 Tcprescll￿d by:
Valvltion in 2023
289,232
A5.
DEBTORS: AMOUNTS FALL￿G DUE WITHIN ONE YEAR
2024
2023
Rcccivables
Other debtors
Prepaym¢nls and aCcn￿d income
3,420
4,751
1,345
26.826
40.289
1,295
9,516
61¢.410
Pa¢Fe l 8
continued...

BANGLADESH YOUTH LEAGUE (LUTON)
OTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 MARCH 2024
16.
CREDtTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Bank loans and overdrafts (see note 18)
Payables
Other creditors
Grants payable
Accruals and deferred income
15,423
42,448
50,640
1,590
124,809
14,399
42,751
21.566
1,590
130,680
234,910
210,986
DEFERRED ll¥COME
Grant Income
Defcrred Income brought forward at l April 2023
tn¢omtng resources d¢ferred in thc current year
Amounts released from prcvious years
125,821
114.660
(124.8211
Defured Itjcomc caTTied fonvard at 31 March 2024
115,660
Grant ittconr is defetted as the charity is not ertlitted to the income until certain conditions arc MCL
17.
CREDITORS: AMOUNTS FALLtNG DUE AFTER MORE THAN ONE YEAR
2024
2023
Bank loans (s¢e note 18)
122,796
136,992
18.
LOANS
An a￿lySIS of the maturity of108ns is giv¢n below..
2024
2023
Atnowirs falling due witbin one year on demand:
Bank loans
15.423
14,399
Amounts falling duc between Iwo and five y¢ars".
Bartk loans- 2-5 ycars
111.228
88,669
Amounts falling due in MOTC than five ycars..
Repayable by instslments:
Bank loans > 5 years
11.568
48.323
Pabye 19
continued...

BANGLADESH YOUTH LEAGUE (LUTON)
NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 MARCH 2024
19.
SECURED DEBTS
The following s¢cur¢d debts aff included within creditors..
2024
2023
Bank loans
138,219
151,391
Land at 108 tEagrave Road is held as security over the mortgage.
20.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
2024
2023
Unrestrictcd
fi￿dS -
Dcsignated
Unrestricted
fund
Restricred
fund
Tolal
funds
Total
fimds
Fixcd assets
Inve5tmcnts
CutTent assets
Cllrr¢nt liabilities
Long tenn liabilili¢5
99,215
289,232
312,655
(219.486)
508.833
380,551
988,599
289,232
389,999
(234,910)
1122.796)
840,966
289.232
362.938
(210,986)
(136.992)
77.344
(15.423)
(122,796)
481.616
370,614
457,894
1,310.124
,145.158
21.
MOVEMENT IN FUIWS
Nct
ovement
in funds
Transfers
behveen
fijnds
At
31.3.24
At 1.4.23
Unrestrfeted funds
Gcncral fund
Designated Fund - Property
404,292
450.721
15,881
(18,664)
61.443
{6l,443)
481.616
370.614
855,013
(2.783)
852.230
Restricted funds
Restricted fijnd
290.145
167.749
457,894
TOTAL FUNDS
1.145.158
164.966
1,310,124
Nct Tnov¢m¢nt in funds. Included in thc abovc are as follows:
Incoming
resources
Rcsourccs
expended
Movement
in fiJnd5
Unrestrlcted funds
General fr￿d
Designated Fund - Property
147,184
(131.303)
{18,664)
15.881
(18,664)
147,184
{149,967)
(2.783)
Restricled fund5
Restricted fund
792.039
(624,290)
167.749
TOTAL FUNDS
939,223
(774,257)
164,966
Page 20
continued...

BANGLADESH YOiryH LEAGUE WUTQN)
NOTES TO THE FINANCIAL STATEMENfs- contlnued
for tbe Year Ended 31 MARCH 2024
21.
MOVEMENT IN FUIWS- continued
Comparadves for Tllovem¢llt in funds
Nel
nx)vemenl
in funds
Transfers
between
funds
At
31.3.23
At 1.4.22
Unrestrieted fundi
General fund
Designated Fund- Property
126,043
751.822
(5.312)
(17,540)
283,561
(283,561)
404.292
450.721
877.865
(22,852)
855.013
Restricted fund5
Reslricled fund
231,031
59,114
290.145
TOTAL FUl￿s
1.108,896
36.262
1,145.158
Comparative net movernent in fimds. included in the above are as follows=
Incoming
rG%ources
Resources
expended
Gains and
losses
Mov￿n¢nI
iu funds
Unr¢stricted fund5
General fijnd
Designated Fund- Propety
61,694
(72.677)
{17,540)
5,671
(5,312)
(17.540)
61,694
(90.217)
5.671
(22,852)
Restricted funds
Restrict¢d fiujd
691.291
(632,177)
59,114
TOTAL FUNDS
752,985
(722.394)
5,671
36,262
A current year 12 months and prior year 12 months combined position is as follows:
Net
movcmcnt
in funds
Transfers
between
fi￿ds
Ai
31.3.24
At 1.4.22
Unrestric¢ed fund$
General futsd
Designated Fund_ Propety
126,043
751,822
10.569
(36,204)
345.004
(345.004)
481.616
370,614
877,865
(25.635)
852,230
Restricted funds
Restrict￿ fiind
231,031
226.863
457,894
TOTAL FUNDS
1.108.896
201,228
1,310,124
Page21
ontinued...

BANGLADESH YOUTH LEAGUE (LirroN)
NOTES TO THE FINANCIAL STATEMENTS- eontlDued
for ¢he Year Ended 31 MARCH 2(124
21.
MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 rnonths combined net mov¢mcnt in fiJnds. included in the above are
as follows..
Incoming
resourc¢s
R¢sourccs
expended
Gains and
losses
Movement
in funds
UDre$tricted ￿ndS
GeD¢ral fund
Design&ted Fund- Property
208.878
(203.980)
(36,204)
5,671
10.569
(36,204)
208.878
(240,184)
5.671
(25,635)
Restricted funds
Restricted fiind
1.483.330
{1.256.467)
226,863
TOTAL FUNDS
1,692.208
(1,496.651)
5,671
201,228
Page 22
¢oniinued...

BANGLADLSH YOUTH LEAGUE {L￿oN)
NOTES TO THE FINANCIAL STATEMENTS- C￿ntinUed
for ¢he Year Ended 31 MARCH 2024
21.
MOVEMENT IN FUNDS- contlnued
Restricted fund
Project
Balance 4t
31 March
2024 (£)
55,800
Remarks
National Lottery
Cotnmunity Fund
BYL
This 1¢6¢rv¢ in¢lude5 capital expenditure of
£60,000, which was speni in the year
2022-23.This will be released to SOFA as the
asscts arc deprecia(ed.
This re5etve includcs capital expenditure of
£6.119. which was spcnt in the year
2023-24.This will be relcased lo SOFA as the
asscts arc depreciated.
The restricted underspend will be spent during
2024-2025 Iinanctal year.
The restricted underspend will be spent durtng
2024-2025 financial yeai..
Th¢ r¢stricted wjderspend will bc spcnt during
2024-2025 finan¢iat y¢ar.
This was spcnr on capital items in the year
2016-l7. This will be released to SOFA as the
asset is dcprcciated.
This reserye includes capital cxpcnditure of
£47.326 which vaas spent in thc year5 2013-14
and 2014-15. The iiems will be released ￿ te
SOFA as the assets is depreciated.
The Testricted underspend will be sp¢ni during
2024-2025 fmancial year.
This res¢rve iRclud¢s £4,566 which was spent
oll Building works in thc y¢ar 2014-15 and
£107,033 was spent on capital item5 in the year
2013-14. This Thill be released to SOFA as the
assei is d¢prcciated.
The underspw]d will bc bpcnt during 2024-25
financial year.
Cost of Living Grants-
Nabonal Lottery
Community Fund
CYCD
5.997
Henry Smith Charity
BYL
11,040
Flood Fund Rais¢
BYL
4.131
L￿on Borough Council BASESS
7,094
Luton Borough Council LUNCHEON
1.421
Autism Bedfordshire
ADP
36,914
Autism Bedfordshire
ADP
10,959
Nursery Education
Funding (NEF)ITwo
Year Funding
Little Star5
Pre4ch¢x)I
87.047
Nursery Ethication
Funding {NEF)ITwo
YcaT Funding
A¢tiv¢ Lulon
Little Siars
Pre-school
27,079
Rising Stars
13,719
Tbe underspend will be spent during 202&25
financial year.
This was sp¢nt on capiral items in the year
2021-22. This will be released (o SOFA as the
asset is depreciated.
This was spent on capital itcms in the year
2023-24. This will be rele&sed to SOFA as thc
asset is deprecialcd.
DCMS Youth Inv¢slmenl
Fund
BYL
34.993
Youth Invcstment Fund
(Y￿}
BYL
161,700
457,894
Transfers between funds
A transfer has been made between gen¢ral and designatcd fund5 to reflect the value of the property designatcd,
less the valu¢ of the mortgage left to pay.
PagTe 23
conlinued...

BANGLADESH YOUIH LEAGUE (LUTON)
OTES TO THE FINANCIAL STATEMENTS- contlnued
for the Year Ended 31 MARCH 2024
22.
RELATED PARTY DISCLOSURES
Therc wcre no related party transactions for the pr ended 31 MaTch 2024 nor for the year ended 31 March
2023.
23.
ULTIMATE COY4TROLLING PARTY
The ehority is jointly controlled by the Executive Committee of Trustees.
24.
RESTRICTED GRANfs RECEIVED
Income
2024
Restricted Fund
Project
BYL
BYUCYCD
BYL
BYL
B YLICYCD
BYL
Stccl Charitablc Tnjsi
Garfield Weston Foundation
National Lottery Hcritagc Fund
National Lottery coE[￿ullity Fund
Cost of Living Grants- Naiional Lottery Community Fund
Bedfordshire & Luton Community Foundation (Health &
Wellbeing and Garden Project)
Bcdfordshirc & Luton Community Foundation (Domesti¢
Violen¢e))
Hcnry Smith Charity
Awards for All
Post Code Lottcry
Sported FouLdation
Luton Borough Council
Luton Borough Counc
Wixamtr¢¢ TNbt
Autism B¢dfordshir¢
Active Lutoll
Nursery Education Funding (NEF) l Two Year Funding
5,025
20.000
30.479
80.762
74,853
BYL
13,375
BYL
BYL
BYL
BYL
BYL
BASESS
LUNCHEON
ADP
ADP
ADP
Littl¢ Stars Pre•school
Luron Digital Skills &
Employment Project
Rising Stars
BYL
15,680
34,950
3.328
17.752
500
4,750
2.500
5,000
63.844
15,250
159.022
EsF￿WP
AGtive Luton
Youth Inveskn¢nt Fund (YIF)
49.248
30,722
165,000
792,040
Pa¢ye 24