REGISTERED COMPANY NUMBER: 05792654 (England #nd Waleg} REGISTERED CHARITY NUMBER: 1117476 rt f th Tru%¢ san ar Ended 31 December 10 Unau li d FlnaDcial Stal ur *rHth Able & Youn¥ Ltd Chartered Certified Accounlants Airport House Purley Way, Croydon Surrey CRO OXZ ur *r Hlndu Unlon GHU Ltd Contents of the Flnanelal Statements for the Year Ended 31 De¢ mber 2024 Page Repon of the Trnstr¢5 3￿6 Auditor's Report 7￿9 Stsiuncnt of Financial Activin¢& 10 Balance Sheer Note5 to ihe Finanriul Stai¢menls 131015 D¢tail¢d Staiement of Financial Adivities 161017 ur ar Hindu Union GH Ltd Re ort of the Trustees for the Year End December 2024 Th¢ Iruslees who are also directors of the charity for the purposes of th¢ Coinpanies Aci 2006. present their report with the financial statemenfs of the ¢haiity for the year ended 31 December 2024. The trustees have adopted the provisions or the Statement of Recommended Praclice (SORPI'Accounting and Reporting by Charities, i5su¢d in N4arch 200S. RF.FERENCE AND AD￿lINIsTRATIvE DETAILS Re lstered Co anv number Istered Chari number Reglstered office 05792654 1117476 Apple Tree Centre. Tfield Avenue. Crawle West Sussex RH I I OAF En Land at)d Wales Mrs Amita (Tina} ee Mr Bharat Lukka Mr Chandu Bhai Na Appointment as the Caterin8 & facility provision, fijnd raising and youth support Company S¢cretary, Finance, Legal, Publicity, Markeiing, Centre Mana ement Chainnan ol'religiou$ aciivilies, education and training Statulory Auditor Mrs Rekha Shah. Able & Young Lid. Chanered Certified A¢¢ouniants, rt House Purle Wa Cro don, sU￿e CRO OXZ Banks Barcla Natwest.. Ic.. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document The Charity 1$ contmlled by its governin8 document, a deed of m151, and constitut¢5 A limited company, limiied by guarantee, as defined by the Companies Act 2006. The organisation is a ch8rit&ble company limit¢d by 8U8Junlee, incorporated on 24 April 2006. Tbe company was ¢$lablished under a memorJndum of association which clcarly sets its objects. The pow¢r of the Ch￿itable coftipany is governed under its artic1¢5 of associaiion. In th¢ event of the coinpany b¢in¥ wound up, each Trnstee {Governorl membeT guarantees ro contribute £10. for tbe Ve ember 2 STRUCTURE, GOVERNANCE AND MANAGEMENT Recrultment 4nd Appolniment of Bogrd of Dlr¢¢to The directors of the company are also charity tTus¢ees for ihe purpos¢s of ch￿IlY lthw and under the company's ariicles. Elections take place every three years. One ihird of the tn151e¢s Mir¢ by rotation At every third annual general meeting but are eligible to be re-elect¢d at the gen¢ral m¢ctin8. Persons with a ran8e of $kills, experience and commitmenLs &re recruited io serve on the board tsf directors of GHU by following means.. T¢f¢rrals ftom local eonia¢t$ within both the voluntary and 5tstutory Sectors volunleer r¢¢ruitment undertaken by the local voluntrer bureau. r¢¢ruitment of volunt¢ers who ar¢ users of the GHU services. volunl¢er$ who have served in GHU for )t leasi three years. Those persons who are interested in g¢tting involved with the GHU'S work ar¢ initially invit¢d to atlend the board meetings as obs¢Th¢rs and n)eet with one or more bonorary officcrs. Suitable persons are invited to tak¢ part in a fomial ¢lecliotJ proccss held at th¢ AGM #nd subsequently confirnied as GHU'S directorsrtrnstee5. Gur 'ar Hindv Unlon GH Ltd ort of the Trn5tees for (he Year Ended 31 tk¢em 24 Or%AnlsatlonAI structure Th¢ executive comn)ittee Inay consist of maximum of seven and minTmum ol. Ihr¢e tiill titn¢ governors and up to seven co-opted governors. The "co-opted governor p05ition5 were ¢reat¢d lo enipower individuals within the comniittee lo be more crealiv¢ and take on greater. non-legal respon5ibililies. The governors meet reBularly to discuss and review the financial posilion, the kund- raising strategy and all oiher charity matters. wilh all major de¢i$ions being made at these meetin85. Day lo day matters 15 delcgated to the staff (Shastriji) and volunteers. Rlsk man*gement The irust¢es have a duly io identify and review the risks io which the charity is exposed and to ensure appropria controls are in place to prtsvide reasonable assurance against fraud and ¢Tror. OBJECTIVES AND ACTIVITIES The chariry's objects are supported by the ch8rity'$ activiti¢s. Th¢ obj￿tIveS of the chdrity are,, Promote equaliry at￿ diversity by workins toward5 th¢ elimination of raLial discrimination and to promote equality of opportunkry and good relations beiween persons of ditY¢renl racial groups in Crawl¢y and th¢ surrouiiding arca in partlLular but nol exclusively persons of the Hindu Faith and their fan)ilies. Th¢ r¢li¢f of ihe ¢lderly and women in need in particular but not ex¢lu$ivcly eldcrly pcople and women livin8 in Crawley and the sutTounding area by th¢ provision of a day care centre. To establish a centre and to maintain &nd rnana8e such a ccnlre foT aLIiviiies pronioled in furth¢ranc¢ of the above objects. To advance the understaftding and awareness of the Hindu religion in Crawley and surrounding area. To advance ¢du¢alion and to provid¢ fuciliti¢s in the interesls of social welfare for r￿reation and leisur¢ time ocLupalion with the obj¢cl of improving conditioThs of life for persons in Cr&wley and the 5urroundin8 are4 in particular but not exclusively persuns of th¢ Hindu Fwth and th¢ir famili¢s. ACHIEVEMENT AND PERFORMANCE GHU wa5 established in 1968 and we fo¢us strongly on servin8 the needs of ihe Indian Community in Crawley but also io inlegraie effttiively into mainstrcam $o¢iely. GHU 5har¢$ the ri¢h cultural, art and spiritual hisiory of India wid¢ly through inter40mmuniiy. social and faith experien¢e5. GHU provides wholistic support and services lo our community ai the siunning Apple Tree Centre. Our viial services ar¢ aimed at children and young p6x)plc. families. old¢r peopl¢, and the disabled lo hclp bring ihe comniunity together. The services we provide include lan8uagc classes. youth clubs, $ports. activitie5 thai fo¢u$ on wellb¢ing, welfare supporl. a drop-in centre for the community. a day-¢gr¢ ¢¢ntr¢ for older people and festivals and visits that promote ¢onimunity involvement. We built our putpose-buili Sanatan Mandir and Communiry centre (SMCC) in 201 O. W¢ are keen to offer a range of services that the community find boih beneficial and spiritually fulfilling. Gur or Hlndu Union GH Ltd ort of the Trustees For the Year Ellded 31 Decern 2024 FINAL%CIAL REVIEW The $raie of ih¢ ¢harity's affairs as at 31st December 2024 and the resulis of ils operations for the year ended on that date are set out in the attached finan¢ial s￿t¢n7ents. Our toiai income in 2024 was £398.320. the ¢xpenditur¢ was £ 272.833 and th¢ surplus was £125,487. The principal sources of income for the GHU during th¢ year w¢r¢.' Donations {760/DI and Hall Hir¢ (241/50). While principal ¢xpense$ were.. Depreciahon (32Q/o), Tool manag¢m¢nt costs 131 Tr/p). To￿1 Maintenance for our 14 years old C¢nlr¢ now (7fy/0}, legal and professional costs and bank charges {4lJknl and the Religious Costs {261110). We employ one fvll lim¢ staff mcmb¢r IReligious Worker). some part rime workers (Crafts men, Cleaners) but the bulk of our work is p¢rfom)ed by the dedi¢at¢d volunteers. The trustees a¢knowledge the efforts of their staff, pitTon$, &mbasshdoTS and volwiteers in ihis direction, which has been enhan¢¢d by ihe support of g number of affiliared groups. eserYe• Po Our policy on re$¢rv¢$ is (o ensure thai we have sufficieni funds available io meei our cot)imitmenls and the exectstive Lommitiee will consider designatin8 r¢serve8 for specific purpose where il is necessary in ihe future. For 2024 our reserve fund is £3.220,894 This report has been prepared in accordance with the special provisions of Part 15 ofihe c.ompanies Act 2006 relating to small companies. Approved by order of rhe board of t￿Stee5 on 4K HI bJJ hts Rohii Bhai Patcl stcppcd down. Big thank you to him for his ¢ontributions over many year5. We have welcomed our new Trustce, Tina, a v¢ry ¢ompetent ladytr to take over the vacated rol¢. A letree Cent We work with many local group$ and i'ommunitie$ in the town. One su¢h success story is our collaboraiion wilh Th¢ G4lwick School who use our hall for $ports and holding GCSE exaniination. AII GHU s￿rtS internal activities have bttn normall5￿ and ¢nhanced for Vtslleyball. Badminton, Yoga and Divas Dance Group. We have also been successful to iniroduce girl's ¢ri¢ket at the centre Indoor CrickeT nets have been installed wilh the support from Sus5cx County Crickei Club. 18 Sussex clubs will practice at the centre We have installed new CCTV. Surround sound sysl¢m and screens in the Mandir and Dharnecha suite. We have subinitted at) extension adjoining the Hall for planning appli¢alion. This will be a two slory building with dinning, w¢lfgre facility w]d classrooms. We have Tcmoval the Wlxmlen decking conne¢tin8 the h?11 and the kiiehen. This w#$ nttessary for safety r¢asons. We have in)proved cai park lights and signagc Wesi Susscx Counry Council has kindly installed signs to "Apple Tree Centr¢ and Sat]atan Mandir, on A23. Gift aid we r¢Geive from the Govcrnm¢n¢ has be¢n updated We have repaid all in(eresi4)euing loan5 Wlth the help of interest frec loan tron) members. This has redu¢¢d our monthly outlay on Inte￿5¢ to Tjil. We have successfijlly intrcdu¢¢d working par¢nership with Effingham Park Hotel for social evenis We have updat¢d the website and enhanced dI￿tal markeiing io Tedu¢e print and postage costs. Reli W¢ c¢lebrated 30 events al the Mandir with excellent support from the public. We introdu¢¢d more aciivities for youngsters, like Children's garba Our Shastriji is working hard and supporting members as and whcrh required rin We once again re¢¢ived 5-stsr Taiing foT Food Hy8iene Ratings from Crawley Borough Council We beld food safety cour5¢s for our volunteers The food we make and swv¢ at the Centre has Fe¢eived very positive feed back School eduLation visit prograrnme has improved We had 30 visits frorn schools with up to 90 ¢hildren last year Bharar Lukka- Se¢retary STATEMENT OF DIRECTORS RESPONSIBILITIES The trustees are reswnsible for pr¢parin8 th¢ trust¢¢s Report and thc financial Statements in ￿e0rdance with applicable law sand regulation. Company14w requires ¢h¢ rn1ste¢s to PTepare financial siaiements for each financial year. Under that law the directors have ¢I￿red to pr¢pgr¢ the financial sta*ments in a¢¢ordance with United Kingdom GLner8lly Ao¢epted Accounting Pra¢iic¢ (United Kingdom A¢eouniing Siandards and applicabl¢ law). Undcr cornpgJ)y law th¢ directors musl not approve the financi81 stat¢m¢nts uftless they are satisfied ihat they Bive & t￿e and fair view of ihe 518te of offairs of rhe company and of the profit or loss of the compdny for that period. In preparing those finAncial sIAtements the directOTS are required io.. -S¢lect 5uilable a¢￿unTIng policies and then apply them consistently -make jud8¢nients and accouniing estimates that are reasonable and prudent -Prepr4re the financial statemenrs on the goin8 conc¢m b¥sis unless il is inappropriate to presume ihal the company will coniinue in business. The trusiees are responsibl¢ for keeping adequate ac¢outsting records thot dis¢los¢ with reasonable accura¢y ai any time ihe financial position of th¢ company and enable them ¢0 ensure chat Ihe financial statrmenis Comply with th¢ Comparties Aci 2006. They are also responsible for safcguarding th¢ gssets of th¢ company and hence for taking reA$onoble sieps for ihe pr¢v¢ntion and detection of fraud and other Irr¢gul8riti¢$. DISCLOSURE OF INFORMATION TO AUDITOR The trusiees who held office ai ihe date of approval of thi1& direLtors report confirm that. so far as they are each aware, th￿C is no relevani audii inforniation of which th¢ Compmny's auditors are unaware, and each director h85 taken all the step5 thal they oughi io have tak¢n as a direcior io make (h¢mselves aware of any relevllnt audit infonnation and to estsblish that the Company'5 auditors are aware of that inforniation AUDITORS During the period. Able & Young Ltd a¢ted as auditor to the company. A resolution to reappoint Abl¢ & Young Ltd will be pul to the forthcomin£ Annual G¢n¢r&l Meeting. The Teport ofthe Irus*es hLs been prepared in accordance with th¢ 5￿cIal provisions within Pan 15 of the Companies Act 2006. Approved by order of ihe board of trustees on 2QaaL*ned on its b¢half by: Bharat Lukka- Trnstee Gur ar Hlndu Unlo GHU Ltd Inde endent Auditori, rt ort to t Hin nion GHU Lld Opinlon We have aud?i¢d the finan¢ial staiemenis of Gutjar Hindu Union (GHUI Ltd (the 'chaTitable company,) for th¢ yeaT cndd 31 Dec¢mber 2024 which coniprise the Slaten)ent of Financial Acrivi(i¢$, the Balance Sheet and note5 to the financial slatements, including a swnm&ry of sigllificant accounting policies. The financial reporting framework thai has been applied in their preparaiion is applicable law and Uni(ed Kingdom Accouniing Standards {United Kingdom Generally Accepted Accounting Pra¢ii¢el. In our opinion the financial statements.. give a true and fair view of the sLlle of the chariiable company's affairs as at 31 De¢¢mber 2024 and of lis incomin8 Tesour¢e% and application of resources, in¢ludinE its income and ¢xpendiNre, for th¢ year then ended; have been properly prepared in a¢COrd￿¢t wilh United Kingdom (ien¢rally A¢c¢pt¢d Ac¢ouniing Pra¢ti¢e' and Have been prepared in a¢cord&n¢¢ with the requirements of ihe Companies Act 2006. B*sls for oplnlon We conducted our audit in accordan¢¢ with Internaiionol Sthndards on Auditing IUKI IISAS (UK)) and applicable law. Our responsibilities under th05C Stiiiidards are further d¢$crib¢d in th¢ Auditors, Tesponsibililies for the audit of the financial statements section of our report. We arc ind¢p¢nd¢nt olth¢ charitable company in accordaD¢e with th¢ ethical requirements that ar¢ r¢l¢vant to L)ur audii of the financial $tatcm¢nt$ in the UK, includin8 the FRC'S Ethical Siandard, and we hav¢ ￿lfilled our other ethical responsibilities in accord￿ce with t]?e5e requirements. We believe thai the audii evidcncc we have (>b¢ain¢d is suffi¢i¢nt and appropriaie lo provide a basis for our opinion. Conelusionl rel*lin% to ioln% ¢onc¢rn In auditirbg th¢ financial sialenienis. we have concluded (hat the irustees, use of ihe 80ing concern basis ofa¢countin8 in ¢h¢ preparation of tii¢ tin&nciE41 slalements is appropriate. Bas¢d on the work we have perfom)ed. we have not ideniified any material unceriainiies relatin¥ to events or condilions thgl. individually or collectively, may cast $18nificant doubt ort the chariiable company's ability to continue a5 a going concern for a p¢riod of ai I¢￿t iwelve months froni when the financial staienients are auihorised for issue. Our r¢sponsibiliti¢s &nd th¢ responsibilities of the tru$t¢es with respect io going eoncern Are described in the relevant sections of this report. Other Informatlon The Irust¢¢s ar¢ r¢$pon$ible for ihe other inforniation. The other infornialion comprises the infoTmation included in the Annual Report. orh¢r than the financial st8t¢menlS and our Repon of the Independent Auditors ther￿￿. Our opinion on th¢ finAn¢ial $iatements do¢$ noi cover ihe other inforniaiion and, except lo thc exteDi othenvise explicitly siat¢d in our report, we th not express any forni of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the oth¢r inforniation and, in doing so. consider whether ihc oiher infom)aiion 15 mgteriolly in¢onsist¢nt with th¢ fmancial s¢atcm¢nts or our knowledge obtained in the audit or otherwise appears to b¢ materially rnisslated. If w¢ id¢ntify such mat¢rial inconsistencies or apparent material niissiaterncn18, we are requir¢d to detertnine wliedier thi$ gives rise to 8 mat¢rial mA&statemenl in the financiAI statemenis ihemselves. Ir, basd on the work we h&ve perfornied. we conclude that there is a material mi55tatement of thi8 other infonnE41ion, we Ire required io report that fKt. We have ntsthing to r￿0[1 in this regard. Oplnlons on other matters pr¢xribed by the CompAnles Aet 2006 In our opinion, based on the work underfaken in the COUTse of ihe audit.. the information given in ihe Report of ihe Trnstees for the financial year for which the fiT]an¢ial 8tat¢m¢nls are prepared is consist¢ni with the financial 8latements', and The Report of lh¢ TNsie¢s has been prepared in &¢cordance willi applicable legal requirenients. Page 7 Mgtters OD wbicb we are required to report by exception In the light of the knowledge and understanding of the charitsble c4>mpany and its environmeni obuined in the course of the audil, we hav¢ not ideniified malerial missl&tements in the Report of the Trustee5. We have nothin8 to report in re4Kci of the following rnattcrs whcre the Conipanie5 Act 21)06 rwuir¢s us to report to you if, in our opinion: adequate a¢couniin8 re¢ords have not been kept or rett￿￿$ adequatr for our audit have not been ye¢eiv￿ from branches noi visii¢d by us" or the financial si&temenLS ore noi in agreement with the accourtiing records and returns. or ¢ertain disclosures of tntsrees. remuneration specified by law are not rtwle,. or w¢ have not received all the infom)ation and explanaiions we require foT our a￿111. or The Itust¢es were llot eniiiled io Mk¢ advantage of the sm311 company's exempiion from the requirement to prepare a Stratrgje Report or in prepanng the Report of the TrusM. Re$pon$Sblllties of trustt As ¢xploined more hjlly in the S¢aternent of Tn￿1￿$, Responsibilities, Ihe lrnstee5 Iwho are also the directors of the charitable Company for the purposes of Company lawl ate responsible for the preparaiion of the financial statemcnts and for being sausfi¢d thai they give a uue and fair view. and for such inTernal control as thc trusiees deierniine is necessary io enable the preporanon of fmancial statemcnLS thai are free from material misslatenient, wt)cther due 10 fraud QT ¢rror. In PTeparing the f￿arte￿I ￿￿teMents. the trusrecs are re4Jonsible for assesskng the charitable company's ability to continue as a going ¢on¢ern, disclosmg. os applicable, rnattcrs related io going concern and using the going concern basis of accounting unless the trustees either intend to liqumlate the chariTable compaJ]y or to cease operations. or havc no realislic altemlltive but to do so. Our responslbllltles for tht #udlt of the fbn•D¢ial statements Our obj¢ctiV¢g are to obtain Teasonable &ssurdnce aboui whether the financial s￿l¢ments as a whole 8Te free from mal¢rial misstatement. whether due to fraud or em)r. and to issue a ReEK)Tl of th¢ Independeni Auditors that includcs our opinion. Reasonable assurnnLe is a high leN'el of assurance. bul is not Y4 guaraniee Ihal an audil conductcd in accordance with ISAS IUKI will alway5 deie¢i a maierial mIss￿len1eTrl when li exists. Miss￿leMen￿ ¢an arise from fraud or error and are consid¢red material if. individually or in the aggFegaie. they could r¢asonably be ¢xpecl¢d inlluence the e¢onomic decisions of users taken on ihe ba$1$ of ihese financial S￿leMents. lffegulariti¢s. includin8 fraud. inslan¢e$ of nonacomplianee with laws and re8ul•iions. We design procedure5 in line with our responsibilities. outlined above. io delect maierial misstsomenis in respeci of itTegularilies. including fraud. The ¢xient to which our procedures are Capable of deteciin8 irre8ularilie& Including fraud is detsiled klow.. B￿d upon our ￿nd￿$randing of the ¢ompny and the ind￿try. w¢ idenlified thai the principal risk of non-cornpliance with laws and rcgulations related Lo company law applicable in England and Wales, and we considered the extent io which non