**Charity number: 1118980 Company number: 06049370** 

**Hindu Cultural Society of Bradford (A Company limited by guarantee)** 

**Trustees' report and financial statements for the year ended 31 March 2025** 



Hindu Cultural Society of Bradford
IA company limlted by guarantee
Contents
Page
Le£al and admlnlstratlve Information
Trustees, report
>5
Independent Examlner report to the trustees
Statement of Ilnanclal actlvltles
8alance she•t
Notes to the financlal statements
9-14

Hindu Cultural Soclety of 8radford
(A company limlted by guarantee)
Legal and admlnlstratlve information
Charity re8iStration number
1118980
Company reglstratlon number
6049370
Business address
341 Leeds Road
Bradford
BD3 9LS
Tru$tees
Mukesh Kumar Chawla
Samykkurukkal Balakrlshnan
Santosh Gupta
Baldev Krlshen
Kumarvel Kurusamy
Ashok Kumar Nalr
Kamalllt Sharma
Suresh Tallor
Phoolan Balbev V18
Ralnlsh Ahuja
Natvarlal Ranthhodll Taylor
Ramesh Goyal
Satlsh Khatrl
Puneet Kumar Tya81
Rakesh Shamia
Deepak Krlshan Shukla
Vlnay Vernia
Page I

Hlndu Cullural Soclety of Bradlord
(A conwany limited by 8uranteel
Legal and admlnlstrative Informatlon
Independent Examiner:
D&D Accountancy & Ta￿tIOn Ltd
Institute of Flnancial Accountants
West44 Buslftess Centre
44-60 Richardshaw Lane
Pudseyl Leeds
L528 7UR
Bankers
Lloyds Bank
Hustlerlate
Bradford
PO Box 1000
8x1 ILT
Page 2

Hlndu Cultural S¢xlety of Bradford
(A company Itmlted byguaranteel
Report of the trustee5(incorporatln8 the dirertors, report)
for the year ended 31 March 2025
The trustee5 present thelr report and the financlal 5tatenwnts for the year ended 31 March 2025.
The trustees, who are also directors of Hindu Cultural Society of Biadford for the purpos•s of ¢ompany law
and who served durlng the year up to the date of this report are set out on page l.
Structurelgoverance and management
Dlrectors
The Directors WI￿ served durln8 the year end up to the date of thls report are set out on pa8e l.
Members
The fflembers gurantee to contrlbute an amount not exceedln8 £1 to the assets of the charftable
or8anhation In the event of wlndin8 up.Thetotal such Kuarartees at 31 hfiarch 2025 was 17.
Monogement
The Board consisitln8 of the ¢ommltted 6-offlce bearers and 11 Dlrectors, total 17 memebers, was
f•sponslble for the overseein8 of the pollcles. startQ8ic development and 8rowth of the companv
by drawlng on their expertlse.
Rlsk Manaqement
The dlrectors have a55essed the major risks to which the charlty Is exposed and are satlslfed ihat
systems are In place lo mltl8ate exposure to the malor rlsks.
Oblectlves and artlvliles
Mission and Vlsion of the compony
To promote the social, cultural. rell8ious and edurtalonal aspirations of hlndus Ilvlft8 In Bradford.
With a ¢1oar vlslon to develop a more coheslve and sustainable community by bulldin8 partnershlps
wlth the local authority and people of dlfferent falths in 8radford and the re810n,
The charfty promotes Fts vlslon by mana8lng the Shree iakshml Narayan Hindu Temple, Bradford
and Nnnln8 the Shree Krishna Elderly Day Care Centro.
Flnancial Revlew
Finonciol Commitments
The Charlty has no niajor financial commltments for the upcomln8 financlal year. as the kltthen
refurbishment has been completed.
Page 3

Hindu Cultural Soclety of 8radford
IA Company IlmFted by guarantee)
Cost of Livlng
Chan8e In the governmenl and Increase ¢osl of Ilvln6 has Impacted charlty as the donatlon
have been dropped ¢ompare to prevlous year.
The devotees are orzanislng sponsored programmed. The day centre Is open for one day a week and kltchen
Is open to prepar• meal.
Flnonclal Revlew- Reserves
The surplus for the year ended 31 March 2025 was £73.963 (2024: surplus 01 £136,822).Thls wag
represented by an unrestrlrted surplus of £73,963 {2024: surplus of £136,8225) and restrlcted Surplus of
£012024:surplus £0).
The Reserve balance as at 31st March 2025 was £4.105,080 IZ024: £4.031,117) and thFs was represented by
an unrestrkted fund of £4.105.08012024". £4.031.117) and restricted fund of £0 (2024:£0).
Statement as to dlscolsure of Informatlon to Independent Examln•r {IE)
In so far the trustees are aware:
- there Is no relevaftt information of which the tharltable comapny IE are unaware and
the trustees have taken all steps that they ought to have taken to make themsofves aware of any relevant
Intormatlon and to estsbllsh that the IE are aware of that Infomiatlon.
Statements of trustees. responslbllttles
The trustees (who are also dlrertors of Hlndu Cuftural Sa¢lety of Bradford for the purpose of
company law) are responsible for prepailng the Tfllstees, Annual Report and the flnan¢lal statements
In aceordan¢e wFth applloble law and Uftlted Kln8dom Genwally Accepted Accounting Pracll¢•.
Company law requlres the trustees to prepare financlal statemnts for each flnantlal year whlch 8lve
• true and falr view of the state of affaits of the chafitable company and of the Incoming resources
and application of resource5, including the in¢ome and expendlture. of the charitable company for
that perlod.ln preparlng these flnan¢lal stalements, the trustees are requlred to:
- select sultable ac¢ountln8 policles and then aply them ¢on51Stently'
01>5erve the methods and princlples In the Charities SORP:
- make Judgeme1￿ and estlm*es that are reasonable and prudent:
Pa8e 4

Hlndu Cultural So¢lety of Bradford
(A tL)mpany limited byguarantee)
Report of the trusteesllncon)oratlng the dlrectoTs' report)
for the year ended 31 March 2025
state whether appllcable UK Accounting Standards have been followed. sublert
tts any materlal departures dlsdosed and explalned in the financlal stat¢mentsond
prepare the flnan¢lal staternants on the on8oln& concern ba51$ unless It Is Inapproprfate
to presume that the ¢harltable company will continue lft operation.
The trustees are responslble for keepln8 proper accountlnE records whlch dlclose with
reasofiableac¢uracy at any tlme the flnanclal posltlon of the charitable company and whlth
enable them to ensure that the flnanclal statements comply wlth the Companies Act 2006.
They are also iespon51ble for safe8uardin8 the assets of the charitable company and
hence for taklng reasonable steps for the prevention and detertion of fraud and
other •rre8ularitles.
Independent Examlner
D&D A¢¢ountancy & Taxatlon Ltd were appolnted a5 Independent Examlner to the tharflable company
and ale deen*d to be re appolnted In accordance wlth Section 487121 of the Companies Art 2006.
Small company provlslons
Thls report has been prepared In accordance wlih the speclal provislons for small companles
under part 15 of the Cornpanles Act 2006.
On Ihe behalf of the board
R Sharma
Chair
K Kurusamy
Treasur•r
Datv.
Page 5

Hindu Cultural Society of Bradford
(A company Ilmited by 8uarantee)
Independent Examlner's Report to the Trustees of Hlndu Cultural Soclety of Bradford
I report to the eharity trustees on rny examlnatlon of the accounts of the Company
for the year ended 31 Marth 2025
Responslbllltles basls of report
As the charltrfs trustees of the Cornpany land also Its dlrertor$ for the purposes of company law}
vou are responsible for the preparatlon of the accounts in aecordance with the requirements of the
Companies Act 20061'the 2006 A&).
Havlng satlsfled myself that the accounts of the Company are not requlred to be audlted under
Part 16 of the 2006 Act and are ellglble for independent examlnatlon. I report in respect of rnv
examination of your ¢harlVs accounts as carrled out under sectlon 145 01 the Charities Art 2011
('the ZOII ACV). In carrying Ollt rny examlnatlon I have followed the Dlrectlons glven by the Charity
Commlsslon under sectlon 14515) {b) of the 2011 Art.
Ind•pendent examlnerfs statement
I have eompleted my exarnlnatloft. I coTrfirm that no matters have come to my attentloft In
connectlon wlth the examlnatlon 8lvlng rne cause to believe:
l. a¢countln8 records were not kept lft respert of th• Company as r•qulred by se¢tlon 386 of th• 2006 Act; or
2. the accounts do not accord wlth those records: or
3. the accounts do not comply wlth the accountlng fequliements of 5ectlon 396 of the 2006 Art
other than any requlrement that the aceounts give a'tft￿ and falr vlew whkh Is not a matter
consldered as part of an Independent examlnatlon; or
4. the accounts have not been prepared In accordance wlth the methods and princlples of the
Statement of Re¢ommended Prartlce for aceountln8 and reportlng by charitie5 [appll¢ablo
to charltles preparlng thelr accounts In attordance wlth the Flnanclal Reportln8 Standard
applkablo In the UK and Republle of Ireland (Ffts 102)1.
I have no concerns and have come across no other fftatters In tonnectlon wlth the examlnatlon to
whlch attentlon should be drawn In thls report In order to enable a proper undefstanding of the
accounts to be reached.
Signed:
Name: Mr Venukrfshna Dontula IAFA. AT& MIPA)
For and on behalf of D&D Accountany & Taxation Ltd tla D&D Accountsncy
Instltute of Flnanclal Accountants
Address: West44 Buslness Centre. 4HO Rlthardshaw Lane. Pudsey. LS28 7UR
Date:
Page 6

Hlndu Cultural Sodety of Bradford
(A c¢)mpany Ilmlted by guarantee)
Statement of financial activities (Incorporatlng the Incon￿ and expendlture account)
For the year ended 31 March 2025
Unr•stricted
funds
Restrirted
funds
2025
Totsl
2024
Total
Incomlng resources
Incomln8 resources from
generatlng funds:
Voluntary income
Investment income
198.228
198,228
263.049
3,016
Total Incomlns resources
198,228
198,228
266,065
Resources expended
Charitable activities
Gcwerance costs
119.934
4.331
119.934
4.331
124.275
4.968
Total resources expènd•d
124.265
124,265
129.243
Net In¢omelexpendlturel for the year
73,963
73,963
136,822
Total funds brought forward
4.031,117
4,031,117
3￿94,295
Total funds carrled foNard
4.IOS,080
4,105.080
4J131,117
The statement of financlal actlvltle5 Includes all galns and losses In the year
and therefore a separte statement of total reco8nlsed 8aln and losses has not been prepafod.
All of the above relate to continuing actSvlties.
The notes on pages 9 to 14 form an inte8ral part of these financial 5tatement5
Page 7

Hlndu Cultural Society of Bradford
(A company limited by guarantee)
Balance sheet
as at 31 March 2025
Notes
2025
2024
Flxed a55ets
Tangible assest
io
3.694,845
3.627,817
Current assests
Debtors
Investments
Cash at bank and In hand
li
Ila
33.797
170.000
211,483
415.280
33.797
374.548
408,345
Crediotrs:amounts fallin8
due withln one year
12
-5.045
-5.045
Net current assests
410 235
403 300
Total assets less cuffent Ilabllltles
4,105.080
4,031.117
Net assets
4,105.080
4,031,117
Funds
Restrlcted income funds
Unrestricted income funds.
13
4.105.080
4.031,117
Total funds
4,105,080
4,031.117
"For the finant•al year In questlon the company wa5 entltled to exefftption under section 477 of the Companies
Act 2006 relatlng to small companles.
No members have requlred the company to obtaln an audit of its accounts for the'year In questlon In accordance
wlth sectlon 476 of the Companies Act 2006.
The dirertors acknowledge thelr responsiblllty for ¢ornplyln8 Wlth the requlrements of the Ad wlth respect to
accountln£ record5 and for ihe preparatlon of accounts.
These accounts have been prepared in accordance wlth ihe provlwns.applicable to companles 5ublect to the.
small companles, reglffle."
The flnanclal statements wefe approved by the board on 231 iili•lfand s.
n Its behalf
A Sharm
K Kuwsamy
Chalr
Treasurer
The notes oft pages 9 to 14 form an integral part of these financial statements
Page 8

Hindu Cultural Society of Bradford
IA company limited by 8uarante•)
Notes to financlal statements
for year ended 31 Marth 202S
AccountlnK pollcles
The principal accounting policies are summari5ed below.
The accounting polieies have been applled tonsisteTrily throughout the year
and the proceedln£ year.
Bas15 of a¢countln£
The a¢¢ounts have been prepared under the hlstorlfal cost convention, as modlfied
by the revaluatlon of tertain flxed assets and Investments measured at market value.
The accounts have been prepared accordance with FRS102leffectlve January 2015). and
the requlrernents of Accounting and Reportln8 by Charitle5:Statement of Recommended
Practice applicable to charlties preparln8 thlef accounts In accordance with SORP 2015
leffectlve January 2015).
Transactlon to FRS 102
The charlty transltloned from previous UK GAAP to FRS 102 as at l April 2015.
Detall of how FRS 102 has affec1￿ tho report￿ Iln•nclal positlon and flnanclal p•rfOmia￿¢
Is 8lven In note ZO.
Cashflow
The tharfty has taken advanta8e of the exemptlon In FRSI from th• requlrements to
produce a Q￿hlI0W statement be¢ause It 1$ a small tharlty.
Incoming resources
All Incomln8 resources •re Included In the st•tement of flanclal artlvltle$ whefi the charlty 1$
entltled to the Income and the KCUfaCy reasonablè.The followln8 speeillc polleles are applled
to partlcular categorles of Income.
Voluntary Income is reCI￿ed by way of 8rants.donatlon5 and 8ift5 andls Included. In ful
In the statement of flnancial actlvltles when recelevable.Grants where entltlernent is not
condltlonal on the dellvery of a speclfic performance by the charlty, are reco8nlsed when the
charlty betomes uncondltlonally entltled to the grant.
Donatlons and glft Income Is credlted to th? Income and expendSture account In the perlod
recelved.
Membershlp Income is credlted to the Income and expendlture account In the perlod recelved.
Glft ald Income is Credited to the income and expeniture atcount Fn the perlod.
The restrltted funds relate to the attlvitles of the Shree Krishna Elderly Day care Centre.
fjrants. Includlng grants for the purchase5 of fixed assets are recognised In full In the
statement ol flnandal artlvltles in the year lft whl¢h they are recelvable.
In￿rne1r0￿ investments is Included In the year in whith it Is recelvable.
Page 9

Hindu Cultural Soclety of Bradford
(A company Ilmited by guarantee)
Notes to financial staternents
for the year ended 31 March 2025
2.4 Resource Expended
Expendlture Is recognised on an accural basis as a liablllty Is Incurred.
Expemliture Includes any VAT which cannot be fully recovered, and Is reported as part
of the expendlture to whlchlt relates.
Costs of Keneratlng funds comprf5e the costs asso¢l•ted wlth attractln8 voluntary
Income and the costs of trading for fundraislng purposes Including the chalrty's shop.
Charltable expendtture comrplses those eosts Incurred by the charlty In the delivery
of Its artlvltles and servlces for Its beneflclarles.lt Includes both costs th* can
to such artivitles and those costs of an indirert nature necessary to support them.
2.5 Tan8lble fixed assets and deprectlatlon
Tan8lble flxed assets are staled at cost less accumulated depreclatlon.Deprecl*lon
Is provided at rates calculated to wrlte off the cost less residual value of each asse5t
over Its oxpecteduseful life. as lollows.
Flxtures.fittln8s and equlpment- 25% r•ducln8 balance
Depreclatlon of freehold bulldlngs ha5 not been provided for as they are conslslentlv
kept at ahlgh standard of repalr. thelr e¢onomlc Ilfe Is sufficgntly long so that
accumulated depretlatlon Is not materlal to these flnancial statements.
3 Voluntary Incorne
Uniestrl¢ted
funds
Restricted
fund
2025
Total
2024
Total
Donatlons
Glft aid tsx refund
Grants recelvable
Mmebership
Other Inmm•
160.741
23.229
13,676
582
160.741
23.229
13,676
582
201,679
37.710
Z3,148
512
198.228
198.228
263,049
4 Investment Income
Unrestrfrted
funds
2025
Total
2024
Total
Bank Interest re￿1vable
3016
3016
Page 10

Hindu Cultural Society of Bradford
(A company Ilmlted by 8uarantee)
Notes to finaneial statements
for year ended 31 March 2025
Costs of charitable artlvltles-by fund type
Unrestrlded
funds
Re5tr1rted
fund
2025
Total
2024
Total
HCS CharStable activities
119,934
119,934
0 119.934 124.275
0 119,934 124,275
Goverance ¢o$ts
Unrestrfcted
funds
2025
Total
2024
Total
Accountancy Fees
Bank cahr8e
Depreclatlon & impalrment
1,440
290
2.601
4,331
1,440
290
2.601
4,331
3,468.
Nrt 1ncomln81oulgolng resources for the year
2025
Total
2024
Total
Net In¢omlngloul8olng resourtts Is slated after thar8in8:
Depreclatlon and other amounts wrftten off In tangible
xed assert
2,601
3.468
2,601
PaEe 11

Hlndu Cultural Society of Bradford
IA company limlted by 8uaranteel
Notes to financial statements
for year ended 31 March 2025
Employee5
Employment costs
2025
Total
2024
Total
Wages and salarles
43,449
43,449
41.0
41,090
No employee re¢el¥ed employment ol more than £60.00012024:none)
Number of employees
The average monthly numbors of employees durln8 the year. calculated on the b•sls of
full tlrne equlvalents.was as follows:
2025
Number
2024
Number
Mana8ement and admlnistratlon of the charlty
Communlty centre
Taxatlon
The charlty's actlvltles fall wlthln the exemptlons afforded by the provlslons of th•
Income and CorporatSon Taxes Act 1988Accordlngly, there Is no taxatlon charges In
these #counts.
io
Tan8lble flxed assets
Land and
FIMlure$
Sllver
bulldlnss Freehold ffttln8s and equlpments and gold
totsl
Cost
As at l Aprll 2024
Additt5on
At 31 March 2025
3.606.413
IS8,723
69.629
228,352
11,000 3.776.136
69,629
11,000 3,845,765
3,606,413
Deprecl*ion
At l Aprll 2024
Change for the year
At 31 March 2025
148,319
2.601
150,920
148.319
2.601
150.920
Net book values
At 31 March 2025
3,606.413
77.432
11.000 3,694,845
At l Aprfl 2024
3.606,413
10,404 11.000 3,627.817
P4•lt

Hondu Cultural Society of Bradford
(A company limited bv Euarantee)
Notes to financial Statements
for year ended 31 March 2025
2025
Total
2024
Total
li
Debtors
Trade debtors
Prepayments and acfured Incoffle
33.797
33.797
33.797
33,797
Ila
Investments
1025
Total
1024
Total
Investment
170,1100
170.WO
12
CredltOTS'. Amount lallln8 due wlthln one year
2025
Total
2024
Total
Trade crédltors
other creditors
Accurals and deferred Income
5.045
5,045
5.045
5.054
13
Analysls of net ass•ts between funds
Unrestrlcted Restricted Total
fund5
lunds
funds
Fund balances at 31 March 2025 represented by:
TanBible flxed asstes
Current assets
Current Ilabllltles
3.694.845
415.280
-5,045
4,105,080
3￿94￿45
415.280
-5.045
4,105.080
14
Unrestrlrted funds
At l Aprll
2024
incomln8
outgoln8
resources
transfer
31March
2025
Unrestrlcted funds
4,031,117
198,228
-124,265
4,105,080
15
Restricled fvnds
At l Aprll
2024
Incomln
Ooutyolng
resources
At 31 March
Z025
resources
Transfers
Restrlrted funds

Hlndu Cultural Soclety of Bradford
(A company limited by 8uaranteel
Notes to financlal statements
for year ended 31 March 2025
16
Financial commitment
The Klthcen renovatlon work has been proposed whlch wlll be funded through the.reserve lund$
and there is no other flnanclal commitments for the charity.
17
Cornpany Ilmlted by Guarantee
Hlndu Cultural Soclety of Bradford Ilmlted by 8uarantee and accordlngly does not have
a share capltal.The Ilability of each member15 the event of wlnding up Is Ilmlted to
£l.There were 17 members at 31 Mareh 2025.
Pa8e 14

Hlndu Cuftural Soclety of Bradford
(A company limited by guarantee)
The following pages do not fomi part of the statutory accounts.
Pa8e 15

Hindu Culturnl Society of Bradford.
(A company Ilmited by guarantee)
Incoming resources
Incomlng resources from generating funds:
Voluntory income
Donatlons
Gifts ald tax refund
Grant receivable
Mefflbership
Other income
2025
2024
160.741
23.2Z9
13.676
582
201.679
37.710
23.148
512
198,228
263.049
Investment Income
Bank Interest recelvable
3.016
3.016
Total Income resources
Resources expended
HCS Charitable artlvltles
Wage5& sJlarles
Rates & water
Ught & heat
Repalrs & malntenanc•
Insurance
Prlntln8•POSta8e&statlonery
Plateslspoons& gr4xerles
Travel
Telephone & Intemet
Professlonal fees
Events Cost
Cleanln8& Waste dlsposal
Other expenses
Donatlons
198.228
266,065
43.449
1.260
18,412
3.067
4,430
1.240
10.703
3.923
1,479
3.434
17.433
1.240
41,090
IA87
16,880
9,156
4.114
1,062
9A14
3.890
1.154
6,355
1,740
9.864
119.934
27.533
124.275
Governance costs
Accountancy fq•
Bank char8e
Depreclatlon
1,440
60
3,468
4,968
290
2.601
4,331
Total resources expended
Net Incomlngloutioln8 resources
124,265
73,963
129,243
136,8Z2
Pa8e 16