Charlty number: 1118980
Company number: 06049370
Hindu Cultural Society of Bradford
(A Company limited by guaranteel
Tru5tees' report and finanual statements
for the year ended 31 March 2023
4ACIXCH7M'
2211212023
COMPANIES HOUSE
A37

Hindu Cultural S¢¢iety of Br
IA company limited by guwanteel
Cwtents
Legal and admirristrative inliymation
Tnstees. repwt
Independent Examiner report tothetrustees
Statement of financial artivities
Bal?nce sheet
Notes to the financial statements
>14

Hindu Cultural Society of Bradf¢*d
{A company limlted by guarantee)
Legal and adminlstrati¥e Inf0M￿tIOn
Charity re8iStraliw number
1118980
Company reEislr*ion number
6049370
341 Leeds Road
Bradfwd
BD3 9LS
Mukesh Kumar Chawla
sam￿*￿ru￿￿aI Balakrishnan
Santosh Gupta
Baldev ￿lshe￿
Kumarvel Kurusamy
Ashok Kurnai Nair
Kamaljit 5harma
Suresh Tallor
Phoolan Balb￿ Wi
Ramesh Kumiar Batra
Natvarlal Ranchhodji Taylor
Ramesh Goyal
Jyoti Thakur
Puneet Kumar Tyaei
Rajesh Bhanlwaj
Deepak Kumar Sharn
(Reslgned Z7.02.20231
IResigned 27.02.2023)
P•8e I

Hindu Cultural Society of Bradfonl
IA ci>mpany Ilrnited by gunntee)
Legal and administrative Infamiation
Independent Exami1￿.
D&D Accountsrlcy & faxatlon Ltd
Institute of Financial p*c￿nIants
West44 Buslnes5 Centre
44-60 Ri¢hardshaw Lane
Pudsey, leeds
LS28 7VR
Bankers
Uoyds Bank
Hu￿lerg3te
Tadford
PO Box 1000
BXI ILT
P4e2

Hindu Cultural Society of Bradford
IA company Ilmlted by iuaramee)
Report of the trustees{incorporating the dirertOTS' report)
lot the year ended 31 March 2023
The trustees present their report and the financial statements tor the year ended 31 Marth 2023.
The trustee5, who are also direclors of Hindu Cuhural Society of Bradford for the puFp05es of company law
and wh'o ser¥ed during the year and up tothe date of this Teport are set on page l.
structure￿O¥era￿C¢ and m4nagement
Dirertors
The Direciors who served duri1¥ the year end up to the date of this rep¢wi are set ¢xit OTh page l.
Members
The members gurantee to ¢ontrilMrte an amount not exceedlnt £1 to the assets of the tharftsble
or8anisation in the event of windin8 up.The total such guarantees at 31 March 2023 was 14.
Management
The 8oard consisiting ofthe commltted &*thce bearers and 8 Dlrectors. totsl 14 mernebers. was
responsible lor the overseeing of the policies, startegic development and gr(r*th of the cornpany
by drawing on their expertise.
skmcnogement
The difectors have assessed the major risks towhlth the charlty Is exposed and are satisifed that
systems are in place to Mitigate exposure to the major risks.
Objective5 and activities
Mission ond Vision oAthe compony
To promote the sodal. cultural. religious and ethctaional aspirations of hindus li¥ifi8 in Bradford.
Wlth a clear ¥lsion to develop a n￿re cohesive and sustainable community by buiding partnership5
with the local •￿hOrity and people of different fallhs in Bradford and the region.
The charity promotes lts¥isirm by managlngthe 5hm Lakshmi Narafv Hindu Temple, Bradlord
and wnnini the Shree Krishna Elderly Day Care Centre.
Anancial Review
Fiftoncitslcommitments
The extenslon work was completed without any external103n aml no major proiert Is
experted in 2023, the Society will endeavour tt> run the temple and carry out other
acli¥itie5 to near norniality under the curTent SIti￿tIOn.
e3

Hindu CultUTal Society of BTadfotd
(A Company limited by 8uarnnteel
C05t ol L•¥ing
Due to the in¢rease inflation and cost of li¥in#. thefe has l)eeTr a mild Impact i.e the donations are almost similaw
to 2022. as we have expected Donations to be increased after the Covi<k19 Pandemic.
The devotees are orzanising sponsored programmed. The day ontre is open for one day a week and kitd
is open to Pre￿re meal.
Bfexlt
We don't thlnk Brexlt will have any impact on ow Ofganisation. as all our operations are with the U.K.
Finttnclol Review- Reserves
The surplus for the year ended 31 March 2023 was £7951512022: swplus of £83,95S?.Thls was
represented by an.unrestricted surplus of £79515 (2022: SUTplus of£83355) and restricted surplus of
£012022:surplus £01.
The Reserve balance as at 31st March 2023 was £3J94,29512022: £3,814.7811 and this was represented bv
an unrestricted fund of £3,894,295 {2022:£3.814,781) and restricted fund of £0 (2022:£0).
Statement as to di5colsure ol in10rn7ation to Independent Examiner IIEI
In $0 far the trustees are aware:
- there is no relevant informat•on of whlch the tharitable c<4napThy IE are unaware and
. the trustees have tkn all ￿ep$ that they ought to ?￿e taken io make themkn aware of any relevant
information and to establish that the IE a￿ aware of that inform*M.
Statements of trustees, responsibilities
The trustees (who are also dlrertors of Hlndu Cultural Society of Bradfonl for the purpose of
company lawl are fesponsible for preparing the Trustees. Annual Report and the fiMn¢ial statements
in accordance wlth applicable law and United K•TrgdomGeneralty Accepted Accounting Practke.
Company law requires the trustee5 to prepare financlal statemnts for each financial year which Eive
true and fair view of the state ol affairs of the charitable company and of the inwrning resource5
and application of resources, induding the Income and expenditure. of the charitable cornpany for
that peri¢xl.In preparing these finandal statements. the trustees are required to:
- selert suitsble accounting policies and then aply them Consistenlty:
- observe the methods and principles in the Charitie5 SORP,
- make judgements and estimates that are reasonable and prudent:
Page 4

Hlndu ￿lI￿ra1 5oclety of Bradford
IA company limited by 8uaraTrtee)
Report of the trustees{Incorporaling the dlrertors. reportl
for the year ended 31 March 2023
- thte whether applicable UK Attountir¥ stsndafds have been followed. subjert
to any maierial departures disdosed and exptsined in the finan¢ialststementsond
- prepare the financial ststements on the on8oin&conwn basis unless it is inappropriate
to presume that the ch¥itable company will contlnue in operntioTr.
The trustees are responsible for keepint proper actounting records whith didose with
reasonableaccuracy at anytlme the finantial position of the charitable company and which
enable them to ensure that the financial statements comply with the Companies Art 21K)6.
They are also responsible for safeguarding the assets of the charitable company and
hen￿ for taking reasonable steps for the prevention and deteclion of fvaud and
other irregularlties.
Independent Examiner
D&D Accountancy & Taxation Ltd We￿ appoiftted as Independent Examiner to the charitable company
and are deemed to be re appointed in accordance whh Se¢lioD 48712) of the CompaTries Art 2006.
Small company provisions
This report has been prepared in acCon1aft￿ with the Special wo¥lsi¢)ns lor small companies
undw part 15 of the Companies Art 2006.
On the behalf ol the board
tro fkl
S Tailor
Chair
AKNalr
Treasurer
Date:
21
'249Z
Page 5

Hindu Cultural Souety of Bradford
IA cOm￿n¥ limited by zuaranteel
Independent Examiner's Report to the Trustees of Hindu Cultural Sodety of Bradford
I repart to the charity trustees on my examination of the accounts of the Company
for the year ended 31 March 2023
Resp￿51b111tye5 and basis of report
As the charitrfs trustees of the Company {and alw its directors for the purposes of company lawl
vou are responsible for the preparation of the accAJunts in accordance withthe iequirements of the
Companie5 Art 20061.the 2LN)6 A¢V).
Havlng satisfied myself that the accounts of the Company are not required to be audited under
Part 16 ofthe Z006 Act and are eligible for independent examination. I report in respeLt ol my
examination of your ¢harit￿$ accounts as Carried under sertion 145 of the Charities Art 2011
(the Zoii ACVI. In arrying out my exafflination I have fol1¢Y￿ the DiTertions 8iven by the Charity
Commi5slon under 5ectl¢)n 145(5) {bl otthe 2011 ACL
Independent examinerfs statement
I have completed my examination. I c¢rtfirnithat no matters have come to rny attention ITr
connertion wilh the examinati¢)n gi¥lng me cause to believe:
l. accountin8 records were not kept in respert of the Company as required by 5erti¢n 386 of the 2006 Act; or
2. the accounts do not accord with those recwds; or
3. the accounts do not t¢Jmply with the accounting requirements ol sertion 396 of the 2006 Att
other than any requirement that the ac¢ounts give a *rue and faiw view whith is not a rnatter
considered as part of an independent exarnination:
4. the accounts have not been prepared in accordance whh the methods and prlnciples of the
Statement ol Recommended Prartice for ac¢ounting and reporting by charit•es lapplicable
to chawitie5 preparing their accounts in accordan¢e wbth the financial Ileporting Standard
applic?ble in the UK and.RepublK ol Ireland {FRS 102)1.
I have no concerns and have come auoss no other matters in coftnerf•on with the examination to
which attention should be drawn in this report in order to enable a woper underslandlng of the
accounts to be reached.
Signed:
Name: Mr Venukrishna Dontula (AFA. AT& MIPAI
For and on behall of D&D Accouniany & Taxation Itd tla D&D Accountancy
Institute of Financlal Accountsnts
Address". We5t44 Bu5ine$5 Centre, 44-60 Richardshaw lane. Pudsey. is28 711R
l)ate:

Hindu cultur￿ Society ol Bfadlo
IA tompany l•mited by guarantee)
Statement ol finandal activltles lincorporating the Income and ewpenditure atcwntl
For the year ended 31 March 2023
Unrestrirted
frj
Restrirted
fvnds
2023
Total
2022
Total
Notes
Incomlng resources
Incoming resources from
generating funds:
Voluntary income
Investment income
188.320
188.320
187.263
li
Total Incoming resources
188.320
188.320
187.274
Resources expended
Charitable activities
Goverance costs
102583
6223
102J83
6.223
94,731
8.588
Total resources expended
108,806
108A06
103,319
Net incomelexpenditurel for the year
79￿14
79514
83.955
Total funds brought for4vard
3,814.781
3.814.781
3.730,826
Total funds carried foThvard
3,894.295
3.894.295
3,814,781
The ststement of finan¢ial actiinlles indudes all gains and losses in the year
and therefore a separte statement of total recoenised ealn and losses has not been piepared.
Abl of the above relate to contirbuing artivllie&
The notes on pa8e$ 9 to 14 forn) an integral part of these financial staiements
Page 7

Hindu Cuhural S¢xiety of BradloTd
IA company limited by guarantee)
Balance Sheet
as at 31 March 2023
2023
2022
Fixed a55ets
Tangible assest
io
3.631.285
3,635,909
Current assests
Debtors
Investments
Cash at bank and in hand
li
Ila
47,857
39A125
134.258
282.115
159.540
198,565
Crediotrs".amounts lalllng
due within one year
-19.105
-19.693
Net current assests
263 010
178
Total assets le55 current liabillties
3￿4295
3A14,781
Net assets
3.894.295
3.814.781
Fund5
Restricted income lunds
Unrestrirted income funds
13
3￿94295
3,814,781
Total funds
3,894,295
3.814.781
"For the financial year In questlon the crnip￿Y was e￿illed to exemption under section 477 of the Companles
Act 2006 relating to small companies.
No members have required the company to obtain an audit of its accounts forthe y￿r in.questioTrin.accordance
with section 476 of the Cornpanies Act 2006.
The dirertors acknowledge their responsibility for complying with the requirements of the Art with respect to
accounting records and for the preparatit)n of accoun
These acwnts have been prepared in acconlance with the provisons applicable to mrnpanies subject tothe small
companles. regirne."
The fin•n¢ial statemerts were approved by the boord on 21
2•z3and $I￿ed on its behalf by
STallor
Chair
A K P•aFr
Treasuier
The notes on pages 9 to 14 fofm an bntegral part of these financial ￿atements
Page

Hindu Cultural Souety of Bradlord
IA Company limited by BuaraTrlee)
Notes to financial statements
for year ended 31 March 2023
Accounting pollcies
The prlncipal act¢)untin8 policies are surnmèri5ed
The accounting poli¢ies have been applied consistenily throughout the year
and the proceedin8 year.
Basls of Kcountlng
The accounts have been prepared under the histori&￿ cost conventson, as modified
by the revaluation of certain fixed assets and investments measured at market value.
The accounts have been prepared In acwrdance with FRS102lefferti¥e J•Truary 2015), and
the requirements of Accounting and Reporting by Charities:Statement of Recornmended
Pfa¢tice applicable t¢ charities preparingthier accounts in accordance with SORP 2015
leffertive January 20151.
Transaction to FRS 102
The tharity transitioned from previou5 UK GAAP to FRS 102 as at l April 2015.
Oetall of how FRS 102 has affertedthe reported financial w•tion and ffinancial perforniance
is given In note 20.
Cashflow
The charlty has taken ad¥antsge of the exemption in FRSI from the requirements to
produce a cashll¢M statement because it is a small C￿rIty.
Incominz resources
All incomln8 resources are induded in the staternent of fiancial a¢li¥ltles when the dwr5ty1s
entltled to the income and the accwacy reas¢Jnable.The following specific policies are applled
to particular calegorles of income.
VoluThtary in¢orne 15 recieved by way of ennts0￿at•1)Trs and ilfts and is induded in lul
in the statement offina￿l¥l ortivitses when receievable.Grants where entitlement is not
Condltional on the delivery ol a specific performance by the tharity. are recogntsed when the
charity bec<xnes unconditionally entitled to the grant.
Donatii>ns and gift incoffle is credited to the incorne and expenthture acC￿rtt in the wiod
received.
Membership income is credited to the Income and exwditure acC￿￿t in the peTiod received.
Gift aid income Is credited to Ihe income and expeniture account in the per•od.
The restricted fvnds relate to the activities of the Shree Krishna Elde￿Y Day care Centre.
Grants. including granls for Ihe purchases of fixed assets are recognised in full in the
statement of financlal artivities in the year in which they are recelvable.
lJ)come from ifbve5tments is induded in the year in vthlth it is receir4ble.
Page 9

Hindu Cultural Society of Bradford
IA Company lirnited by 8u*anteel
Notes to financlal statements
for the year ended 31 March 2023
2.4 Resource Expended
Expenditure is reco￿1￿1 on an accuTal basi5 as a liability is iftcyrred.
Expenditure includes any VAT whith cannot be fully recovered, and is reported as part
of the expendlture to whichit relatss.
Costs olgenerating funds cornprfse the ¢¢)sts assoclated wlth attrarting voluntsry
income and the costs ol trading for fvndraising purposes induding the chairty's shop.
Charitable expenlfiture tomrpise5 those costs incurred by the charity in the delivery
of Its artl¥itie5 and services for its beneficiaries.11 indudes both costs that can
to suth arti¥ities and thiw costs of an indirert Thature necessary to support them.
2.5 Tanglble fixed assets and deprectiation
Tan8•ble fixed assets are stated at cost kss accumulated depreciation.Depreciation
Is provided at rates calculated to write off the cost kss resldual valw of exh assest
over its expecteduseful lile, as follows.
Flxture5.fittin8s and equipment- 25% reduclng balance
DeprectatFon ol Ireehold buildin85 has not been provlded for as they are consistently
kept at ahigh standaid of repair. their economic life is sufficently long so that
accumulated depre¢1*1￿ is not material to these financial statements.
3 Voluntary Inc¢xne
2023
2022
fvnds
fvNI
Total
Total
l)onatlons
Gift aid tax refund
Grants rttel¥able
Mmebership
Other Income
140J)02
34.471
13.243
140,002
34,471
13.243
129,943
31,600
10,555
1.740
13.425
187263
188,320
188320
4 Inveslment Income
Unrestrirted
funds
2023
2022
Total
Bank interest recel¥able
li
li
Pagè 10

Hlndu Cuftural s￿ety of Bradford
IA company limited by guarantee)
Notes to financial statements
for year ended 31 March 2023
C051s of charitable artivitits*y fund type
Unrestricted Rertrirted
fvnds
2023
2022
Total
HCS Charitable arti¥ities
102,583
102583
0 102,583 94,731
0 102.583 94.731
Goverance costs
Vnrestricted
fvnds
2023
Totsl
2022
Total
Awountancy Fees
Bank cahrge
Depreciation & impalmieftt
1,440 1,440
159
159
4.624
4.624
6.223
6.223
2.422
6.166
8.588
Net Incomlnglout8oinz resources for the ye¥
2023
Totsl
2022
Total
Net Incomln81oirtgoing r￿OurCeS is stated after chargin8:
Depreciation and other amounts written off in tafigible
fixed assest
4,624
6,166
4.624
6,166
Page 11

Hindu Cultural Soriety of Bradlord
IA company limited by EuaraTrtee)
Notes tt> financial statements
for year ended 31 March 2023
Employees
Employment costs
2023
Total
2022
Total
W4es and salaries
33,685
33.685
36,529
36.529
No employee recel¥ed enwloywt of more than £60JIOO12022:nonel
Number of employees
The a￿rage monthly nyrnbers of employees during the year. ￿lCUlated on the basls of
fvll tiffle equivalerts,was as foll¢)ws".
2023
Number
2022
Numbei
Management and athlnistfalityb ofthe thar6ty
Community ¢entre
T•xatioTr
The charity's acti¥•ties fall within the ejtemptions affowded by the provisions of the
Income and Corporation Taxes Act 1988.Acc¢nlin8ty. there is no taxation charges In
these accounts.
io
Tanglble fixed assets
Lahd and
Flxtures
Silver
bulldin85 Fyeehold fftiines * equipments and gold
total
Co
As at l April 2022
Addittlon
At 31 March 2023
3.606.413
158.723 11.000 3.776.136
3.606,413
158.723
11.000 3,776,136
Oepreclati<
At l April 2022
Change for the year
At 31 March 2023
140.227
4.624
I44￿1
140.227
4.624
144.851
Net book values
At 31 March 2023
3.606.413
I3￿72
11,000 3.631.285
At 31 Maich 2022
3.606N13
Page 12
IU96 11,1)00 3,635,909

Hindu Cultural Society of Bradford
IA company limited by KuaThnteel
Notes to financial statements
for year ended 31 March 2023
2023
Total
2022
Total
li
Debtors
Trade debtors
Prepayments and accured income
45.025
2￿32
47,857
36.193
2,832
39.025
Ila
Investments
2023
Totsl
2022
Total
Investment
loo.000
100.000
12
Credltors: Amount falling due withln one year
2023
Total
2022
Total
Trade tredltors
other creditors
Accurals and deferred Income
597
18.596
500
19,693
18,596
500
19,105
13
Aftalysi5 of net assets between fvnds
Unrestricted Restrirted Total
fvnds
fvnds
fvnds
Fund balances at 31 March 2023 represented bv:
Tangible fixed asstes
Current asset5
Current liabilitie5
3,631.285
282.115
-19.105
3￿94.295
3,631,285
282.115
-19,105
3.894.295
14
UnrestTirted funds
At l Aprll
2022
outgoln8
transfer
31March
2022
res￿r(e5
Unrestrlcted funds
3014.781
188.320
-108.806
3,894.295
15
Restricled funds
At I Apfil
Incorning
Owtyoing
resources
At 31 March
2023
Transfers
Restricied funds
Page 13

Hlndu Cultural Society of Bradlwd
IA company limited by euarantee)
Notes to financial statements
for year ended 31 March 2023
16
Flnanclal commitment
The extenslon work was completed with￿rt any external loan and no major project 15
expected in 2023. the society will endea¥our to run the temple and Ca￿ our other
activities to near n<wmality under the current situation.
17
Company Ilmited by Guarantee
Hindu Cultural Society of Bradford limited by guarantee and accordlngly does not hwe
share capitsl.The Ilability of each member Is the event of windine up ts limited to
£l.There were 14 Members at 31 March 2023.
Page 14

Hlndu Cullural Society of Bradford
IA company lirnited by guarantee}
The followlng pages do not f(xm part of the statutory a￿oun
PaKe 15

Hindu Cultural Society of Br
IA company limited by guarantee)
Incoming TesouTce5
Incoming resouries from 8ener*ing funds:
Voluntory income
Donations
Gifts aid tax refund
Gnnt receivable
Membership
Other Income
2023
2022
140.002
34.471
13,243
129,943
31,600
10,555
1,7410
13,425
187,263
188.320
Investment inc¢me
Bank interest r￿e1Vable
li
li
T￿al income resource5
Resources expended
HCS Charftable actbvilies
Wages& salaries
Rates & water
Li8ht & heat
Repalys & maintenance
Insurance
Printin&postage&stationery
Pfateslspoons& groceries
Travel
Telephone & Internet
Professional fees
Subscriptions
Cleanin8& Waste disposal
Other expenses
l)onations
188320
187,274
33,685
36.529
971
10,987
4,199
3.62S
695
16.171
12248
4.129
2.061
10.566
5.592
935
2.475
51
2.671
6,037
2,123
310
9,394
102.582
27.010
94,731
Governance costs
Accountaftcy fee
Bank charge
Deprectation
2822
159
4,624
6,223
6,166
8.588
Totsl resources expended
Net incomlngloutgo•ng resources
108.805
79,515
103,319
83,955
Pa8e 16