## |||Pages| |---|---|---| |Trustees'
Annual
Report||2to3| |Independent
Examiner's|Report|| |Statement of Financial Activities||| |Balance Sheet||| |Statement ofCash flows||14| |Notes to the Accounts||7to13| |Detailed Statement of Financial Activities||15to 16| ## ## ## ## ## ## ## ## ## ## |Statement o
for the year|fFinancial Activit
ended 31March|ies
2023|||| |---|---|---|---|---|---| ||||Unrestricted||| ||||funds|Total funds|Total funds| ||||2023|2023|2022| |||Notes|E|E|f| |Income and|endowments||||| |from:|||||| |Donations|and legacies||42,895|42,895|37,745| |Other|||2,520|2,520|17,094| |Total|||45,415|45,415|54,839| |Expenditure|on:||||| |Charitable|activities||||1,400| |Other|||29,519|29,519|39,545| |Total|||29,519|29,519|40,945| |Net gains on|investments||||| |Net income|||15,896|15,896|13,894| |Transfers between
funds|||||| |Net income
gains/(losses)|before other||15,896|15,896|13,894| |Other gains|and losses||||| |Net movement
in funds|||15,896|15,896|13,894| |Reconciliation
offunds:|||||| |Total funds brought forward|||466,623|466,623|452,729| |Total funds carried forward|||482,519|482,519|466,623| ## |Balance Sheet
at 31March 2023|Balance Sheet
at 31March 2023||||| |---|---|---|---|---|---| |Charity No. 1122604||||2023|2022| |||||E|E| |Fixed assets|||||| |Tangible assets|||11|463,579|465,382| |||||463,579|465,382| |Current assets|||||| |Cash at bank and||in hand||19,420|9,931| |||||19,420|9,931| |Creditors: Amount|falling due within one year||12|(480)|(8,690)| |Net current assets||||18,940|1,241| |Total assets less current liabilities||||482,519|466,623| |Net assets excluding||pension asset or liability||482,519|466,623| |Total net assets||||482,519|466,623| |The funds ofthe charity|||||| |Restricted funds|||13||| |Unrestricted
funds|||13||| |General funds||||482,519|466,623| |||||482,519|466,623| |Reserves|||13||| |Total funds||||482,519|466,623| |last year and no chan|last year and no chan|last year and no chan|ges
have been made to accounts for previous years.|||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |Fund accounting||||||||||||| |Unrestricted||funds|These are available for use at the discretion ofthe trustees||||in furtherance|||ofthe||| ||||general objects ofthe charity.|||||||||| |Designated||funds|These are unrestricted
funds earmarked
by the trustees||for particular|||purposes.||||| |Revaluation||funds|These are unrestricted
funds which include a revaluation|||reserve representing||||||the| ||||restatement
ofinvestment
assets at their market values.|||||||||| |Restricted|funds||These are available for use subject to restrictions
imposed||||by the donor||or|through||| ||||terms ofan appeal.|||||||||| |Income||||||||||||| |Recognition||of|Income
is included
in the Statement
of Financial Activities||||(SoFA) when||the||charity|| |income|||becomes entitled to, and virtually
certain to receive, the||income and the amount of|||||||| ||||the income can be measured
with sufficient
reliability.|||||||||| |Income with||related|Where income has related expenditure
the income and|related expenditure|||||||is|| |expenditure|||reported gross in the SoFA.|||||||||| |Donations|and||Voluntary
income received
by way of grants, donations|and gifts is included|||||||in|the| |legacies|||the SoFA when receivable
and only when the Charity has|||unconditional|||entitlement|||| ||||tothe income.|||||||||| |Tax reclaims||on|Income from tax reclaims
is included
in the SoFA at the|same time as the||||||||| |donations|and gifts||gift/donation
to which
it relates.|||||||||| |Donated services|||These are only included
in income (with an equivalent
amount
in expenditure)|||||||||| |and facilities|||where the benefit to the Charity
is reasonably
quantifiable,||||measurable||and|||| ||||material.|||||||||| |Volunteer|help||The value ofany volunteer
help received
is not included||in||the accounts.|||||| |Investment||income|This is included
in the accounts when receivable.|||||||||| |Gains/(losses)
on|||This includes
any gain or loss resulting
from revaluing
investments
to market||||||||value|| |revaluation||offixed|at the end ofthe year.|||||||||| |assets||||||||||||| |Gains/(losses)
on|||This includes
any gain or loss on the sale of investments.|||||||||| |investment||assets||||||||||| |s to the Acc|s to the Acc|ounts|||||| |---|---|---|---|---|---|---|---| |Expenditure|||||||| |Recognition||of|Expenditure
is recognised
on an accruals|basis. Expenditure
includes||any VAT|which| |expenditure|||cannot be fully recovered,
and is reported|as part ofthe expenditure||to which|it| ||||relates.||||| |Expenditure||on|These comprise the costs associated
with|attracting
voluntary|income, fundraising||| |raising funds|||trading costs and investment
management|costs.|||| |Expenditure||on|These comprise the costs incurred
by the|Charity
in the delivery of its||activities|and| |charitable|activities||services
in the furtherance
of its objects, including the making||ofgrants and||| ||||governance
costs.||||| |Grants payable|||All grant expenditure
is accounted for on|an actual paid basis|plus an|accrual for|| ||||grants that have been approved
by the trustees at the end of||the year but not||yet| ||||paid.||||| |Governance||costs|These include those costs associated
with|meeting the constitutional||and statutory|| ||||requirements
ofthe Charity,
including
any audit/independent||examination
fees,||| ||||costs linked to the strategic management|ofthe Charity, together with a share|||of| ||||other administration
costs.||||| |Other expenditure|||These are support costs not allocated to a particular
activity.||||| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ||||||||Unrestricted|| |---|---|---|---|---|---|---|---|---| ||||||||funds|Total funds| ||||||||2022|2022| ||||||||f|f| |Income and endowments|||||from:|||| ||Donations||and legacies||||37,?45|37,745| ||Other||||||17,094|17,094| |Total|||||||54,839|54,839| |Expenditure||on:||||||| ||Charitable||activities||||1,400|1,400| ||Other||||||39,545|39,545| |Total|||||||40,945|40,945| |Net|income||||||13,894|13,894| |Net|income before other||||||13,894|13,894| |gains/(losses)||||||||| |Other gains and losses:||||||||| |Net|movement||in funds||||13,894|13,894| |Reconciliation|||offunds:|||||| |Total funds brought forward|||||||452,729|452,729| |Total funds carried forward|||||||466,623|466,623| |3|Income from donations||||and legacies|||| |||||||Unrestricted|Total|Total| ||||||||2023|2022| ||Donations|||||42,895|42,895|37,745| |||||||42,895|42,895|37,745| |4|Other income|||||||| |||||||Unrestricted|Total|Total| ||||||||2023|2022| ||Renta
I Income|||||2,520|2,520|5,760| ||Covid-19|Restriction||Grant||||11,334| |||||||2,520|2,520|17,094| ## ||||||||Total|Total| |---|---|---|---|---|---|---|---|---| ||||||||2023|2022| ||Expenditure||on charitable|||||| ||activities|||||||| ||Charitable|Donations||||||1,400| |||||||||1,400| |6|Other expenditure|||||||| |||||||Unrestricted|Total|Total| ||||||||2023|2022| ||Motor and|travel costs||||||386| ||Premises costs|||||15,337|15,337|9,538| ||Amortisation,||depreciation,|||||| ||impairment,||profit/loss|on||1,803|1,803|2,254| ||disposal of|fixed assets||||||| ||General administrative|||costs||10,843|10,843|22,567| ||Lega I and professiona|||Icosts||1,536|1,536|4,800| |||||||29,519|29,519|39,545| |7|Net income||before transfers|||||| |||||||2023||2022| ||This is stated||after charging:|||f||f| ||Depreciation||ofowned|fixed assets||1,803||2,254| |8|Staff costs|||||||| ||No employee||received|emoluments|in excess off60,000.|||| ## ## ||Cost or revaluation|Cost or revaluation|||||| |---|---|---|---|---|---|---|---| ||At 1April 2022|||456,365|10,647|1,219|468,231| ||At 31March|2023||456,365|10,647|1,219|468,231| ||Depreciation|and|||||| ||impairment||||||| ||At 1April 2022||||2,129|720|2,849| ||Depreciation|charge for the|||1,703|100|1,803| ||year||||||| ||At 31March|2023|||3,832|820|4,652| ||Net book values||||||| ||At 31March|2023||456,365|6,815|399|463,579| ||At 31March|2022||456,365|8,518|499|465,382| |12|Creditors:||||||| ||amounts
falling due within one||year||||| ||||||2023||2022| ||||||f||f| ||Other creditors||||||8,210| ||Accruals||||480||480| ||||||480||8,690| |13|Movement|in funds|||||| ||||||Incoming||| ||||||resources||At 31| ||||||(including|Resources|March| ||||||other|expended|2023| |||||At 1April|gains/losses||| |||||2022|)||| ||||||f||| ||Restricted funds:||||||| ||Unrestricted|funds:|||||| ||General funds|||466,623|45,415|(29,519)|482,519| ||Total funds|||466,623|45,415|(29,519)|482,519| |14|Analysis ofnet assets between||funds||||| |||||||Unrestricted|| ||||||||Total| |||||||funds|| |||||||f|f| ||Fixed assets|||||463,579|463,579| ||Net current|assets||||18,940|18,940| |||||||482,519|482,519| ## ## ||||||||At 31| |---|---|---|---|---|---|---|---| |||||At|1April||March| ||||||2022|Cash flows|2023| ||||||f|E|E| |Cash|and|cash|equivalents||9,931|9,489|19,420| ||||||9,931|9,489|19,420| |Net|debt||||9,931|9,489|19,420| ## ||||2023|2022| |---|---|---|---|---| ||||f|f| |Cash flows from operating|activities|||| |Net income per Statement|ofFinancial Activities||15,896|13,894| |Adjustments
for:||||| |Depreciation
of property,
plant and equipment|||1,803|2,254| |Dividends,
interest and|rents from investments||(2,520)|(17,094)| |(Decrease)/Increase
in|trade and other payables||(8,210)|8,690| |Net cash provided
by operating
activities|||6,969|7,744| |Cash flows from investing|activities|||| |Dividends,
interest and|rents from investments||2,520|17,094| |Net cash from/(used
in) investing
activities|||2,520|(1,837)| |Net cash from financing
activities||||| |Net increase in cash and cash equivalents|||9,489|5,907| |Cash and cash equivalents|at the beginning|ofthe year|9,931|| |Cash and cash equivalents|at the end ofthe year||19,420|5,907| |Components
ofcash and cash equivalents||||| |Cash and bank balances|||19,420|9,931| ||||19,420|9,931| ## ## |for the year ended 3|1|Mar|ch 2023|||| |---|---|---|---|---|---|---| |||||Unrestricted||| |||||funds|Total funds|Total funds| |||||2023|2023|2022| |||||f|f|f| |Income and endowments|||from:|||| |Donations
and legacies||||||| |||||42,895|42,895|37,745| |||||42,895|42,895|37,745| |Other||||||| |Rentalincorne||||2,520|2,520|5,760| |Covid-19 Restriction|grant|||||11,334| |||||2,520|2,520|17,094| |Total income and endowments||||45,415|45,415|54,839| |Expenditure
on:||||||| |Charitable
activities||||||| |Charitable
donations||||||1,400| |||||||1,400| |Total ofexpenditure
activities|on|charitable||||1,400| |Travel and subsistence||||||386| |||||||386| |Premises costs||||||| |Rates||||1,453|1,453|152| |Light, heat and power||||4,630|4,630|5,886| |Premises
insurances||||||1,486| |Premises
repairs and
maintenance||||9,254|9,254|2,014| |||||15,337|15,337|9,538| |Depreciation
of||||1,803|1,803|2,254| |Bank charges||||656|656|229| |Information
and publications||||305|305|200| |Postage and couriers||||89|89|149| |Software,
ITsupport|and||related|||80| |costs||||||| |Subscriptions||||160|160|173| |Sundry expenses||||8,970|8,970|21,083| |Telephone,
fax and|broadband|||663|663|653| |||||12,646|12,646|24,821| |Legal and professional||costs||||| |Audit/Independent|examination|||||480| |fees||||||| |Accountancy
and bookkeeping||||480|480|3,000| |Consultancy
fees||||1,056|1,056|1,320| ## |SHIVA CULTURAL A
Detailed Statement|ND COMMUNITY
CENTRE
of Financial Activities|||| |---|---|---|---|---| |||1,536|1,536|4,800| |Total ofexpenditure|ofother costs|29,519|29,519|39,545| |Total expenditure||29,519|29,519|40,945| |Net gains on investments||||| |Net income||15,896|15,896|13,894| |Net income before
gains/(losses)|other|15,896|15,896|13,894| |Other Gains||||| |Net movement
in funds||15,&96|15,896|13,894| |Reconciliation offunds:||||| |Total funds brought|forward|466,623|466,623|452,729| |Total funds carried|forward|482,519|482,519|466,623|