THE BANGLADESH CULTURAL ASSOCIATION IWOKINGI CharSty No. 1118652 Trustees, Report and Unaudlted A¢¢ounts 31 March 2026 THE BANGLADESH CULTURALA5SOCIATION IWOKINGI Contents Pages Trustees, Annual Report Independent Examiner's Repoit Statement of Financial Activities 02to02 03to03 04to04 Balance Sheet 05to05 Note5 to the Accounts 06to12 Page I THE BANGLADESH CULTURAL ASSOCIATION IWOKINGI Trustees Annual Report The trustees present their report with the unaudited fin3ntial statetnents of the charily for the year ended 31 March 2026. REFERENCE AND ADMINISTRATIVE DETAILS Charity No. 1118652 Principal Officè FOY COThAGE LYFfON ROAD WOKING SURREY GU22 7BH Key Management Personnel Mohammed Numan-ui Zaman Mahfuzur Rahman Afzal Hus5aln Kamali Abdul Rashld Chalrman and Trustee Treasurer and Trustee Trustee Trustee Accountant5 Mohammad Shah & Co. LLP Bank House 209, Merton Road Wimbledon London SW19 IEE Bankers Nati¢nal WestFnin5ter 8ank plc. Statement of trustee5' responslbllltles In relatlon to the ftnand315tatements The charlty trustees are rÈxpon5ible for preparing a trustees, annual report and flnanclal statements In accordance with applicable law and Unlted Kin8dom Accounting Standards (United Kingdom Generallv Accepted A¢cc*untin8 Pratticel. The trustees are responsible for keeplng proper accountlng records that disc105e with reasonable accuracy at any time the flnancial position of the chaTlty and to enable them to ensure that the financial statements comply with the Charities Act 2DII, the applicable Charities (Accounts and Reports) Regulatlons, and the provisions of the Trust deed. The Trustees are also responsible for 5aleguarding the assets of the charity and h¢nce taklng reasonable steps for the prevention and detection of fraud arbd other irregularities. 5i8ned on behalf of the charity's trustees MDhammed Numan-ui Zaman Chairman and Trustee 16 July 2026 Pa8e 2 THE BANGLADESH CULTURAL ASSOCIATION IWOKING} Independent Examiners Report Independent Examiner'5 Report to the trustees of THE BANGLADESH CULTURAL ASSOCIATION IWOKINGI I report to the trustees on my examination of the financial statements of THE BANGLADESH CULTURAL ASSOCIATION IWOKINGI for the year ended 31 March 2026. Responslbllltles and basls of report As the charity's trustees you are responsible for the preparation of thè f1nancial statements in accordance with the rèquirements of thÈ Charitie5 Act 20111'the Act'l. l ¥eport in respect of my examination of the charity's financial statements ¢arrled out under sectlon 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charlty Cornmisslon under sectlon 14515llbl of the Act. Independent examlner's statement I have completed my examination. l Can cenfirm that no material matters have come to my attentlon In connection with the examination giving me cause to believe that In any materlal respect.. the accountlng re￿rdS were not kept In respect of the charlty as requlred by Section 130 of the Act,. or the flnancial statements do not accord with those records,. or the flnancial statements do not comply with the applicable requlrements concernlng the form and Content of flnanclal statements set out In the Charlties (Accounts and Reports) Regulatlons 2008 gther than any requlrement that the financial statement5 8lve a 'true and falr, vlew whlch Is not a maller consldered a5 Part of an Independent examlnatlon. I have no concerns and have come across no other matters In connectlon wlth the examinatStrn to whlch attentlon should be drawn in this report In order to enable a proper understandln8 of the flnancial statements to be reached. Mohammad S Bank House 209, Merton Road Wimbledon ah&Co.L &.&LP London SW19 IEE IS July 2026 Page 3 THE BANGLADESH CULTURALASSOCIATION IWOKINGI Statement of Financial Artivities lor the year ended 31 March 2026 Unrestrlcted funds Total funds Total funds 2026 2026 2025 Notes Income and endowments from: Donatlons and legacles Charitable activities Other 86,416 86,416 107,107 395 33,025 17,803 17,803 Total 104,219 104,219 140,527 Expenditure on: Charitable activltles Other 892 62,128 62,128 67.385 Total 62,128 62,128 68,277 Net gains on Investments Nef Income 42,091 42,091 72,250 Transfers between funds Nèt Income before other ¥alnsll10$5e51 42,091 42,091 72.250 Other ialn5 and105se5 Net movement In funds 42,091 42,091 72,2SO Reconclllatlon of funds: Total funds brought forward 337,711 337,711 265,461 Total funds carrled fonvard 379,802 379,802 337,711 Page 4 THE BANGLADESH CULTURAL ASSOCIATION IWOKINGI Balance Sheet at 31 March 2026 Charity No. 1118652 2026 2025 Fixed assets rangible a55et5 io 211,322 211,322 205.949 205,949 Current aS5et5 Debtors Cash at bank and In hand li 54,000 118,289 172,289 13,8091 168,480 50,000 85,856 135.856 14,0941 131.762 Credltors: Amount fallSng due wlthln one year Net current assets 12 Total a55ets le55 current Ilabllltles 379,802 337,711 Net assets ex¢ludlng penslon asset or Ilablllty Total net assets 379,802 337,711 379,802 337,711 The funds of thè charlty Unre5trirted fund5 Gèneral funds 13 379,802 337,711 379,802 337.711 Total funds 379,802 337,711 Approved by the tru5tee5 on 16 july 2026 And slgned Dn thelr behalf by.. Mohammed Numan-uz Zaman Chairman and Trustee 16 july 2026 Mahfuzur Rahman Treasurer and Trustee 16 July 2026 Page 5 THE BANGLADESH CULTURALASSOCIATION IWOKING) Notes to the Accounts for the year ended 31 March 2026 l Accountlng pollcles Basis of preparatlon Thè financial Statements h3ve been prepared in accordance with statement of RecoTnmended Pr3Ctice: Accounting and Reporting by Charities prep8ring their 3ccounts in accordance with the Financial Reportin8 Standard applicable in the UK and Republic if Ireland IFRS 1021 issued on 16 july 2014 and the Financial Reportlng Standard appllcable In the Unlted Kingdom and Republlc of Ireland IFRS 1021 and the Charitie5 Act 2011. hanee in basis of atcountinu or to previous account5 rhere has been no change to the accounting policies Ivaluatlon rules and method of accountingl since last year and no changes have been made to accounts for previous years. Income Recognition of Sncome Income 15 Included Sn the Statement of Financlal Actlvltle5 ISOFAI when the charSty becomes entitled to, and vlrrually certain lo re¢elve, the Sncome and the amount of the income can be measured with sufficient reliabillty. Income with related Where incorne has related expendlture the Income and related expenditure Is expendlture reported gross in the SOFA. Donatlons and le8acie5 Vtsluntary Income recelved by way of grants, donatlons and glfts Is Included In the the SOFA when receivable and only when the Charlty has unconditlonal entbtlement to the intome. Tax reclalm5 on Income from tax reclalms Is Sncluded Iri the SOFA at the same tlme as the donatlons and gifis glftldonatlon to which it relates. Donated servicès These are only included In income (with an equivalent amount In expenditure) where the beneflt to the Charlty Is reasonably quantlfiable, measurable and malerlal. Volunteer help The value of any volunteer help received Is not Included In the accounts. Investment income This 55 included in the accounts when receivable. Galns/llossesl on Thls includes any gain or loss resultln8 from revalulng Investments to market value revaluation ol flxed at the end of the year. sset5 Galns/llossesl on investment assets Thls includes any gain or105s on thè sale tsf investments. Page 6 THE BANGLADESH CULTURAL ASSOCIATION IWOKINGI Note5 to the Accounts Expenditure Recognition of expenditure Expenditure is recognised on an accruals basis. Expenditure includes any VAT whlch cannot be fully recoverèd, and is reported as port of the expenditure to which it relates. Expendlture o These comprise the costs as50Ciated with attractlng voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the tOSts incurred by the Charity in the delivery of it5 actlvliies and charltable a￿5vItIes service5 in the furtherance of its objects, including the making of grants and governance costs. All grant expendlture Is accounted for on an actuel pald basls plus an accrual for grants that have been approved by the trustee5 at the end of the year but not yet paid. These Include those Costs associated with meetlng the constitulbonal and statutory requirements of the Charity, including any auditlindependent examlnation fees, costs linked to the 5trate8lc management of the Charity, together with a share of other administration costs. Other expendlture These are support costs not allocated to a partlcular activlty. Grants payable Governance costs Taxation The ¢harlty Is exempt from tax on Its charltable activStles. Freehold Investment property Investment properties are measured InitSally at Cost and subsequently at falr value at each balance sheet date and are not deprecSated. All gains or10sses are taken to the Statement of Flnanclal ActSvltles as thev arlse. Trgde and other debtors Trade and other debtors are recogn15ed at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade dlscounts due, Cash and cash equlvalènts ash and cash equivalents comprise cash at bank and on hand, demand deposits with bank5 and other short-term highly liquid investments wlth ori8lnal maturlties Of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowinEs or Current liabilities. In the Statement of Cash Flow5, Cash and cash equlvalents are shown net of bank overdrafts that are payable on demand and form an Integral part of the company's cash management. Trade and other creditor5 Short terTh creditor5 are measured at the transaction price. Other creditors and provislon5 are recognlsed where the charity has a present obligation resulting from a past event that will probably result in the transfer of fund5 to a third party and the amount due to settle the obligation can be measured or estlmated rellably. Credlt¢rs and provisions are normally recognlsed at their settlement amount after allowing for any trade discounts due. Page 7 THE BANGL4DESH CULTURALASSOCIAflON IWOKINGI Note5 to the Accounts Leased assets Where the ch¥rity enter5 into a lease which enta115 t4king sybstantlally all the risks and reward5 of ownership Of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases. Assets held under flnance leases are Inltlally recognised as assets of the charlty at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The CDrrespondÈng liability tc* the le55or is included in the balance Sheet date as a finance lease obligation. Lease payments are apportioned between financè expenses and reduction of the lease obligation so as to achleve a constant rate of interest on the remaining balance of the liability. Finance expenses are iecognised immediat21y, unless they are dlrectly attributable to qualifying assets, in which case they are capitalised in accordance with thè charlty's policy an borrtrwing costs. A55et5 held under finance leases are depreciated in the sarne way a5 owned a55ets. Operatlng lease payment5 are recogn15ed as 8n expense on a stralght-llne bas15 over thè1È35e term. In the event that lease incentlves are received to enter into operating leases, such incentives are re¢ognised as a liabillty. The a88re8ate benefit of incentives is recognised as a reductitsn of rental expense on a stralght-llne basls. Penslon c05t5 The charlty operates a deflned Contribution plan for Ils employees. A deflned contrlbutlon plan Is a pension plan Ltnder whlch the charlty pays flxed contrlbutlons Into a separate entity. Once the contrlbutlons have been pald the charity has no further payments oblS8ation5. The contrlbutlons are ¥ecognlsed as expenses when they fall due. Amounts not pald are shown In accruals in the balance sheet, The assets of the plan are held separately from the charity in Independently administered funds. Recelpt of donated 8ood5. facllltles and $ervl¢es All donated goods, fa¢llllles and services received ère re¢o8nlsed wlthln Incomlng resources and expenditure at an estimate of the value to the charltv. Page 8 THE BANGLADESH CULTURALA550CIATION IWOKINGI Notes to the Accounts 2 Statement of Financial Artivitie5- prior yeol Unrestricted funds Total funds 2025 2025 Incgme and endowments from: Donations and legacies Charitable activities other 107,107 395 107,107 395 33,025 33,02S Total 140,S27 140,527 Expendlture on: Charitable activities 892 892 Other 67,385 67,385 Total 68,277 68,277 Net Income 72,250 72,2SO Net Income before other 8alns/llossesl Other gains and105ses'. Net movement In funds 72,250 72,250 72,250 72,2SO Reconclllation of fund5: Total funds brought forward Total fund5 carrled forward 265,461 265,461 337,711 337,711 3 Income from donatlons and le8a¢les Unrestrlcted Total Total 2026 2025 Collection and Contributlon from Public 86,416 86,416 107,107 86,416 86,416 107,107 4 In¢ome from charllable activltles Total Total 2026 2025 Colleclion For Islamic RelSef 39S 395 Page 9 THE BANGLADESH CULTURAL ASSOCIATION IWOKINGI Notes to the Accounts S Other income Unrestricted Total Total 2026 2025 HMRC Gift Aid 17,803 17.803 17,8Q3 17.803 33,025 33,025 6 Expenditure on charitable activities Total Total 2026 2025 Expendlture on ¢hgrltJble activitNes Collectlon For Islamlc Rellef 892 Governonce costs 892 7 Other expendlture Unrestrlcted Total Total 2026 2025 Reli8lOU5, soclal and cultural expenses 10,959 10,959 19,279 Water rate5 729 729 299 Employee cost5 Premlses ¢osts Amortisation, depreclation, impalrment, profit/los5 on dlgposal of fixed assets General adminlstrative costs 19,230 20,468 19,230 20,468 30,000 14,189 1,434 1,434 91 6,922 2,386 62,128 6,922 2,386 62,128 2,927 600 Legal and professlonal costs 67,385 8 Net Income before transfers 2025 2025 This is stated after chziging.. Depreciation of owned fixed assets 9 Staff costs 1,434 91 2026 19.230 19,230 2025 30,000 30,000 Salaries and wages No employee received emoluments In excess of £6L),000. Page 10 THE BANGLADESH CULTURAL ASSOCIATION IWOKINGI Notes to the Account5 10 Tangible f￿ed a$5et5 C05t or revaluation At l April 2025 Additlons At 31 March 2026 Depreclation and Impairment At l April 2025 Depreciation charge for the year At 31 March 2026 205,585 964 6.807 7,771 206,549 6.807 213,356 205,585 600 600 1,434 1,434 2,034 2,034 Net book values At 31 March 2026 At 31 March 2025 11 Debtors 205,585 205.585 5,737 364 211,322 205,949 2026 2025 Other debtors lQard Hasanahl Prepayments and accrued Income 50.000 4.000 54,000 so,000 50,000 12 Credltors: amounts falllng due wlthln one year 2026 Z025 Other taxes and soclal securlly Accruals 170 3,639 3,809 406 3,688 4,094 13 Movement In funds In¢omln8 resources Iln¢ludlng other At l Aprll ialnsllosses 2025 At31 Marc 2026 Resources expended Restrlrted funds: Unrestricted funds: General lunds 337,711 104,219 162,1281 379,802 Total funds 337,711 104,219 162,1281 379,802 Pa8e 11 THE BANGLADESH CULTURALASSOCIATION IWOKING) Notes to the Account5 14 Analysls of net assets between funds Unrestricted funds Total Flxed assets 211,322 168,480 379.802 211,322 168.480 379.802 Net current assets IS Reconclllatlon of net debt At31 At l Aprll 2025 March Cash flows 2026 Cash and cash equlvalents 85,856 85,856 32,433 32,433 118,289 118,289 Net debt 85,856 32,433 118,289 Page 12