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2023-03-31-accounts

REGISTERED NUMBER: 05512710 (England and Wales)

INDIAN HINDU WELFARE ORGANISATION (NORTHAMPTON) LIMITED

Report of the Directors and

Unaudited Financial Statements

for the Year Ended 31 March 2023

Cobley Desborough Chartered Certified Accountants Chartered Tax Advisers Artisans' House 7 Queensbridge Northampton Northamptonshire NN4 7BF

INDIAN HINDU WELFARE ORGANISATION (NORTHAMPTON) LIMITED

Contents of the Financial Statements for the Year Ended 31 March 2023

Page
Company Information 1
Report of the Directors 2
Income Statement 3
Balance Sheet 4
Notes to the Financial Statements 5 to 6
Detailed Income and Expenditure Account 7

INDIAN HINDU WELFARE ORGANISATION (NORTHAMPTON) LIMITED

Company Information for the Year Ended 31 March 2023

Directors: Mrs N Singh
Mr M Mistry
Mr C D Parmar
Mr P Singh
Secretary: Mrs N Singh
Registered office: Artisans House
7 Queensbridge
Northampton
Northamptonshire
NN4 7BF
Registered number: 05512710 (England and Wales)
Accountants: Cobley Desborough
Chartered Certified Accountants
Chartered Tax Advisers
Artisans' House
7 Queensbridge
Northampton
Northamptonshire
NN4 7BF

Page 1

INDIAN HINDU WELFARE ORGANISATION (NORTHAMPTON) LIMITED

Report of the Directors for the Year Ended 31 March 2023

The directors present their report with the financial statements of the company for the year ended 31 March 2023.

Directors

The directors shown below have held office during the whole of the period from 1 April 2022 to the date of this report.

Mrs N Singh Mr M Mistry Mr C D Parmar Mr P Singh

Other changes in directors holding office are as follows:

Mrs S R Karavadra - resigned 20 September 2022

On behalf of the board:

................................................................. Director

Date: .............................................

Page 2

INDIAN HINDU WELFARE ORGANISATION

(NORTHAMPTON) LIMITED

Income Statement

for the Year Ended 31 March 2023

----- Start of picture text -----
2023 2022
£ £
TURNOVER - -
OPERATING SURPLUS and
SURPLUS BEFORE TAXATION - -
- -
Tax on surplus
SURPLUS FOR THE FINANCIAL YEAR - -
----- End of picture text -----

The notes form part of these financial statements

Page 3

INDIAN HINDU WELFARE ORGANISATION (NORTHAMPTON) LIMITED (REGISTERED NUMBER: 05512710)

Balance Sheet

31 March 2023

----- Start of picture text -----
2023 2022
£ £
TOTAL ASSETS LESS CURRENT
LIABILITIES - -
RESERVES - -
----- End of picture text -----

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on ............................................. and were signed on its behalf by:

.................................................................

Director

The notes form part of these financial statements

Page 4

INDIAN HINDU WELFARE ORGANISATION (NORTHAMPTON) LIMITED

Notes to the Financial Statements for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Indian Hindu Welfare Organisation (Northampton) Limited is a private company, limited by guarantee, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Page 5

INDIAN HINDU WELFARE ORGANISATION (NORTHAMPTON) LIMITED

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

2. ACCOUNTING POLICIES - continued

Going concern

The current economic conditions present increased risks for all businesses. In response to such conditions, the director has carefully considered these risks, including an assessment of uncertainty on future trading projections for a period of at least twelve months from the date of signing the financial statements, and the extent to which they might affect the preparation of the financial statements on a going concern basis.

Based on this assessment, the director considers that the Company maintains an appropriate level of liquidity, sufficient to meet the demands of the business including any capital and servicing obligations of external liabilities.

In addition, the Company's assets are assessed for recoverability on a regular basis, and the director considers that the Company is not exposed to losses of these assets which would affect their decision to adopt the going concern basis.

The director is therefore satisfied and has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future and that there are no material uncertainties that lead to significant doubt upon the Company's ability to continue as a going concern. Theses financial statements have therefore been prepared on a going concern basis.

Page 6

INDIAN HINDU WELFARE ORGANISATION (NORTHAMPTON) LIMITED

Detailed Income and Expenditure Account for the Year Ended 31 March 2023

----- Start of picture text -----
2023 2022
£ £ £ £
Income - -
NET SURPLUS - -
----- End of picture text -----

This page does not form part of the statutory financial statements

Page 7