THE BANGLADESH CULTURAL ASSOCIATION (WOKING) Charity No. 1118652 Trtsstees, Report and Unaudited Accounts 31 Marth 2025
THE BANGLADESPI CULTURAL ASSOCIATION IWOKING) Contents Pages 02to02 Trustees, Annual Report Independent Examiner's Report Statement of Financial Activities 03to03 04to04 Balance Sheet 05to05 Notes to the Accounts 06tolO Page I
THE BANGLADESH CULTURAL ASSOCIATION (WOKING) Trustees Annual Report The trustees present their report with the unaudited financial statements of the charity for the year ended 31 March 2025. REFERENCE AND ADMINISTRATIVE DETAILS Charity No. 11186S2 Principal Offlce FOY COTTAGE LYThON ROAD WOKING SURREY GU22 7BH Key Management Personnel Mohammed Numan-uz Zaman Mahfuzur Rahman Afzal Hussain Kamali Abdul Rashid Chairman and Trustee Treasurer and Trustee Trusteè Trustee Accountants Mohammad Shah & Co. LLP Chartered Accountants Bank House 209, Merton Road Wimbledon London SW19 IEE Bankers National Westminster Bank plc. Statement of trustees, responsibllitles In relatlon to the financial statements The charity trustees are responsible for preparing a trustees, annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practicel. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. the applicable Charities {Accounts and Reportsl Regulations. and the provisions of the Trust deed. The Tru5tee5 are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detertion of fraud and other irregularities. Si8ned on behalf of the charity'5 trustees Mohammed Numan-uz Zaman Chairman and Trustee 4 September 2025 Page 2
THE BANGLADESH CULTURAL ASSOCIATION (WOKING} Independent Examiners Report Independent Examiner's Reportto the trustees of THE BANGLADESH CULTURALASSOCIATION IWOKING) I report to the trustees on my examination of thefinancial statement5 of THE BANGLADESH CULTURAL ASSOCIATION IWOKINGI for the year ended 31 March 2025. Responsibilities and basi5 of report As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirement5 of the Charities Act 20111.the Act'l. I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the Act. Independent examiner's statement I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination givin8 me cause to believe that in any material respect: the accounting records were not kept in respect of the charity as required by section 130 of the Act. or the financial statements do not accord with those records; or • the financial statements do not comply with the applicable requirements concerning the form and content of financial statement5 set out in the Charities (Accounts and Reports) Regulations 20D8 other than any reqLtirement that the financial statements give a 'true and fair, view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters In connection with the examination to which attention should be drawn in thi5 report in order to enable a proper understanding of the financlal statements to be reached. <£&. LL Mohammad Shah & Co. LLP Chartered Accountant5 Bank House 209, Merton Road Wimbledon London SW19 IEE 4 September 2025 Page 3
THE BANGLADESH CULTURAL ASSOCIATION {WOKING) Statement of Financial Activities for the year ended 31 March 2025 Unrestricted funds Total funds Total fund5 2025 2025 2024 Notes Income and endowments from: Donation5 and legacie5 Charitable attivities Other 107.107 395 107,107 395 67,92S 8,830 9,211 33.025 33,025 Total 140,527 140,527 85,966 Expendlture on: Charitable activities Other 892 892 67,385 8,830 56,304 67,385 Total 68,277 68,277 65,134 Net gains on investments Net infome 72.250 72.250 20,832 Transfers between funds Net Income before other gain51(1055esl 72.250 72,250 20,832 Other galns and losses Net movement in funds 72,250 72,250 20,832 Reconciliation of funds: Total funds brought forward 265,461 265,461 244,629 Total funds Carried forward 337,711 337,711 265,461 Page 4
THE BANGLADESH CULTURAL ASSOCIATION (WOKING} Balance Sheet at 31 March 2025 Charity No. 1118652 2025 2024 Fixed assets Tan8ible assets io 205,949 205.949 206,040 206,040 Current assets Debtors Cash at bank and in hand li 50,000 85.856 135,856 (4,094) 131.762 67,204 67,204 12,6331 64,571 Creditors: Amount fallin8 due within one year Net current assets 12 Total assets less current liabllitles 337,711 270,611 Creditors: Amounts falling due after more than one year Net assets excluding pension asset or Ilablllty 13 15,1501 337,711 265,461 Total net assets 337,711 265,461 The funds ofthe charity Restricted funds Unrestrlcted funds General funds 14 14 337,711 265,461 337,711 265.461 Reserves 14 Total funds 337,711 265,461 Approved by the trustees on 4 September 2025 And signed on their behalf by: Mohammed Numan-uz Zaman Mahfuzur Rahman Chairman and Trustee 4 September 2025 Treasurer and Trustee 4 September 202S Page S
THE BANGLADESH CULTURAL ASSOCIATION (WOKING) Notes to the Accounts for the year ended 31 March 2025 l Accounting policies Basis of preparation The financial Statements have been prepared in accordance with Statement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the U K and Republic if Ireland IFRS 1021 issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ire13nd IFRS 1021 and the Charities Act 2011. Change in basis of accounting or to previous accounts There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accountsfor previous years. Taxatlon The charity is exempt from tax on its charitable activities. Pension costs The Charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the ch3rity pays fixed contribution5 into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered f unds. Recelpt of donated goods. facllltles and servlces All donated 8oods. facilities and services received are recogni5ed within incoming resources and expenditure at an estimate of the value to the charity. Page 6
THE BANGLADESH CULTURAL ASSOCIATION {WOKING) Notes to the Accounts 2 Statement of FinancSal Actlvities- prior year Unrestrirted funds Total funds 2024 2024 Income and endowments from: Donations and legaties Charitable activities Other 67,925 8,830 9.211 67,925 8,830 9,211 Total 85,966 85,966 Expendlture on: Charitable attivities 8,830 56,304 8,830 56,304 Other Total 65.134 65,134 Net income 20,832 20,832 Net income before other gains/(1055es) Other galns and losses: Net movement in funds 20,832 20,832 20,832 20,832 Reconclllatlon of funds: Total funds brought forward Total funds carried forward 244,629 244,629 265,461 265,461 3 Income from donatlons and legacies Unrestricted Total Total 2025 2024 Collection and Contrlbutlon from Public 107,107 107,107 67,925 107,107 107,107 67,925 4 Income from charitable activitles Unrestrlcted Total Total 2025 2024 Collection For Islamic Relief 395 395 8,830 8,830 395 395 Page 7
THE BANGLADESH CULTURALASSOCIATION {WOKING) Notes to the Accounts 5 Other Income Unrestricted Total Total 2025 2024 HMRC Gift Aid 33,025 33,025 33,025 33,025 9,211 9,211 6 Expenditure on charitable activltles Unrestricted Total Total 2025 2024 Expenditure on choritoble activitie5 Collection For151amic Relief 892 892 8,830 Governonce costs 892 892 8,830 7 Other expendlture Unrestricted Total Total 2025 2024 Religious, social and cultural expenses Water rates 19,279 19,279 13,353 299 299 279 Employee costs Premises costs Amortisation, depreciation, impairment, profit/loss on disposal of fixed assets General administrative costs 30,000 14,189 30,WO 14,189 20,800 12,198 91 91 114 2,927 600 2,927 600 6,733 2,827 56,304 Legal and professional costs 67,385 67,385 8 Net income before transfers 2025 2024 This is stated after charging: Depreciation of owned fixed assets 9 staff cost5 91 114 2025 2024 Salaries and wages 30,000 30,000 20,800 20,800 No employee received emoluments in excess of £60,C()O. Page 8
THE BANGLADESH CULTURALASSOCIATION IWOKING) Notes to the Accounts 10 Tangible fixed assets Cost or revaluation At l April 2024 At 31 March 2025 Depreciation and impairment At l April 2024 Depreciation charge for the year At 31 March 2025 205,585 205.585 964 206,549 206,549 964 509 509 91 91 600 600 Net book values At 31 March 2025 205,585 205,585 364 205,949 206,040 At 31 March 2024 11 Debtors 455 2025 2024 Qard Hasanah 50,000 50,000 12 Credltors: amounts falling due within one year 2025 2024 Other taxes and soclal security Accruals 406 206 3.688 4,094 2,427 2,633 13 Creditors: amounts falling due after more than one year 2025 2024 Qard Hasanah 5,150 5,150 14 Movement in funds Incoming resources {including other At l April galns/losses 20Z4 At31 Resources expended March 2025 Restrlcted funds: Unrestricted funds: General funds 265,461 140.527 168,2771 337,711 Total funds 265,461 140.527 168,2771 337,711 PaEe 9
THE BANGLADESH CULTURAL ASSOCIATION (WOKING) Note5 to the Accounts 15 Analysis of net assets between funds Unrestricted funds Total Fixed assets 205,949 131,762 337,711 205,949 131.762 337,711 Net current assets 16 Reconciliation of net debt At31 March 2025 At l April 2024 Cash flows Cash and cash equivalents 67,204 67,204 18,652 18,652 85.856 85,856 Borrowings Is.Iso) 15,1501 5,150 5,150 Net debt 62,054 23,802 85,856 Page 10