Registered number: 04681096 Charity number.. 1129714 BANGLADESHI YOUTH ORGANISATION (A company limited by guarantee) FOR THE YEAR ENDED 31 MARCH 2025
BANGLADESHI YOUTH ORGANISATION (A company Ilmlted by guarantee) CONTENTS Page Reference and administrative detalls of the charlty. Its trustees and advlsers Trustees, report Trustees, responslbllltles statement Independent examlnefs report Statement of flnanclal actlvltles Balance sheet Notes to the flnanclal statements 8-15
BANGLADESHI YOUTH ORGANISATION (A company Ilmited by guaranteel REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025 Trustees Abdul Rouf, Chair Abdul Karim, Treasurer Mohammed Azad (resigned 1 June 20251 Shahidur Rahman Yasmin Haq Abdul Khalique Hiron Miah A Kalam {appointed 1 June 2025} Company reglstered number 04681096 Charlty reglstered number 1129714 Reglstered offlce 52 Comwall Road, Bradford, West Yorkshire, BD8 7JN Chlef executlve officer Abdul Rouf Accountants Henlons, 124 Acomb Road, YORK, Y024 4EY Bankers National Westminster Bank, 1 Market Street, Bradford, West Yorkshire, BD1 1EG Page 1
BANGLADESHI YOUTH ORGANISATION (A company limlted by guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present their annual report together with the financial statements of the company for the 1 April 2024 to 31 March 2025. The Trustees confirm that the Annual Report and financial statements of the company comply with the current statutory requirements, the r8quirements of the company's governing documenl and the provisions of the Statement of Recommended Practice ISORPI, applicable to charilies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 leff8Ctive 1 January 2015) as amended by Update Bulletin 1 (effective 1 January 2015). Since the company qualifies as small under section 383, the strategic report required of medium and larg& companies under The Companies Act 2006 (Strategic Report and Directors Report) Regulations 2013 is not required. Objectlves and Activltles . POUCIES AND OBJECTIVES In setting objectives and planning for activities, the Truste85 have giv8n due consideration to general guidance published by the Charrity Commission relating lo public ben8fil and In particular lo its supplementary public benefil guidance. b. ACTIVITIES FOR ACHIEVING OBJECTIVES Activities are planned to enable young people to become aware of their social responsibilities and lo develop inleractive skills. During the year the Charity provided aclivities during the summer and Christmas school holiday periods. Achlevements and performance a. FINANCIAL PERFORMANCE Through increased funding and strict control over expenditure the Charity's results for the year are considered salisfactory. The Charity showed a surplus for the year of £4818512024 £323151 b. REVIEW OF ACTIVITIES During the year the Charily has continued to support and provide benefits to Ihe community despite constraints on the availability of funding and will continue to carefully plan the services of the Chatity over the next few years. The Charity has continued ils provision of activities involving young people dunng the school holidays under the HAF scheme funded by Bradford MDC with a grant of £24020. A grant of £27675, again from Bradford MDC, enabled the conlinuation of the make-up and distribution of Food Parc81s. The Organisation still provides events for the b8nefit of people's menlal and general health through Day Care sessions. The highlight of the year took place in May 2024 when representatives of the Organisation attended the presentation ceremony for the Kings Award, the highest award given to voluntary groups in the UK. The Charity thanks the help of dedicated staff, volunteers and sessional staff, without whom the aclivities provided would be unablo lo take place. Page 2
BANGLADESHI YOUTH ORGANISATION IA company limlted by guarantee) TRUSTEES. REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025 Flnanclal revlew . GOING CONCERN After making appropriate enquiries, the trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable fulure. For this reason they continue to adopt the going concern basis in prepanng the financial statements. Further details regarding the adoption of the going concem basis can be found in the Accounting Policies. Structure, govemance and management . CONSTITUTION The company is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 27 February 2003 . The company is constituted und8r a Memorandum of Association dated 27 February 2003 and is a registered charlty numb8r 1129714. The principal object of the company is to improve tha condition of young Bangladeshi's in Bradford, to promote cultural and sporting links with Bangladeshi cultural heritage. b. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES Th& management of the company is th8 responsibility of the Trustees who are elected and c04)Pted under th& terms of the Articles of Association. Thls report was approved by th8 Trustees, on 23 December 2025 and signed on their behalf by, Abdul Karfm Page 3
8ANGLADESHI YOUTH ORGANISATION (A company limlted by guarantee) TRUSTEES. RESPONSIBILITIES STATEMENT FOR THE YEAR ENDED 31 MARCH 2025 The Trustees {who are also directors of BANGLADESHI YOUTH ORGANISATION for the purposes of company law) are responsible for preparing the Trustees, report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepied Accounting Practice). Company law requires the Trustees to prepare financial statem8nts for each financial year. Under company law the Trustees musl not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to.. select suitable accounting policies and then apply them consistently, observe the methods and principles of Ihe Charities SORP,, make judgments and accounting estimates that are reasonable and prudenl.. state whether applicable UK Accounting Standards hava been followed, subject to any material departures disclosed and explained in the financial statements., prepara the financial slat8ments on the going ¢onc8m basis unless it is inappropriale to presume that the charitable company will continu8 In op8ration. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the chantable company and enable them to ensure Ihat the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charilable company and hence for taking reasonable steps for th8 prevention and detection of fraud and other irregularitles. Page 4
BANGLADESHI YOUTH ORGANISATION (A company Ilmlted by guarantee) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BANGLADESHI YOUTH ORGANISATION I report to the chariiy Trustees on my examination of the accounts of the company for the year ended 31 March 2025. This report is made solely to the company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the company's Trustees thos& matters l am required to state to th@m in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and the company's Trustees as a body, for my work or for this report. RESPONSIBILITIES AND BASIS OF REPORT As the Trustees of the company land its directors for Ihe purposes of company lawl you are r85ponsible for the preparstion of the accounts in accordance with the requirements of Ihe Companies Act 20061'the 2006 Act'l. Having satisfied myself that the accounts of the company are not required lo be audiled under Part 16 of the 2006 Act and are eligible for independent examination. I r8POrt in respect of my examination of the company's accounts carried out under section 145 of the Charities Act 2011 {'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission undar section 14515llb) of the 2011 Act, INDEPENDENT EXAMINER'S STATEMENT Since the company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of The Inslitute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I can confirm that no matters have come to my attention in connects'on with the examination giving me cause to believe.. accounting records were not kept in respect of Ihe company as required by section 386 of the 2006 Act., or the accounts do not accord with Ihose records; or the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fai¢ view which is not a matter considered as part of an independent examination.. or the accounts have not been prepared in accordance wilh the method5 and princip18s of the Statement of Recommended Practice for aecounting and reporting by charities lapplicable lo charities preparing their accounls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)]. I have no concerns and have come across no other matters in connection with Ihe examination lo which attention should be drawn in this report in order to enable a proper understanding of the accounts lo be reached. Signed .' D Walker Dated.. 29 January 2026 David Walkef FCA Hentons 124 Acomb Road,YORK.Y024 4EY Page 5
BANGLADESHI YOUTH ORGANISATION (A company Ilmlted by guarantee STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestrlcted Restrlcted funds funds 2025 2025 Total funds 2025 Total funds 2024 Note INCOME FROM: Grants and donations Investments 16,890 6.747 231,420 248,310 6,747 182, 805 5.980 TOTAL INCOME 23,637 231,420 255,057 188, 785 EXPENDITURE ON: Charitable activities 20,793 186,078 206,871 156,470 TOTAL EXPENDITURE 20,793 186,078 206,871 156,470 NET INCOME BEFORE OTHER RECOGNISED GAINS AND LOSSES NET MOVEMENT IN FUNDS 46,342 45,342 48,186 48,186 32,315 32,315 RECONCILIATION OF FUNDS: Total funds brought fomard 77,219 45,386 122,605 90,290 80,063 90,728 170,791 122, 605 TOTAL FUNDS CARRIED FORWARD The notes on pages 8 to 15 form part of these financial statements, Page 6
BANGLADESHI YOUTH ORGANISATION (A company Ilmited by guarantee) REGISTERED NUMBER: 04681096 BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Note FIXED ASSETS Tangible assets CURRENT ASSETS Debtors Cash at bank and in hand 28,477 29,247 12 1,000 188,003 1,086 118,553 189,003 119,639 CREDITORS: amounts falling due within one year 13 146,689) (26,281) NET CURRENT ASSETS 142,314 93,358 NET ASSETS 170,791 122,605 CHARITY FUNDS R8Stricied funds Unrestricted funds 14 14 90,728 80,063 45,386 77,219 TOTAL FUNDS 170,791 122,605 The company's financial statements have been prepared in accordance with the provisions 8pplicable to companies subject to the small companies regime. The Trustees consider that the company is entitled to exemption from the requirement lo have an audit under the provisions of section 477 of the Companies Act 20061 the A¢l"l and m8mbers have not required the company to oblain an audil for the year in question in accordance With section 476 of th8 Act. The Trustees acknowledge th8ir responsibilities for complying with the r8quiremenls of the Companies Act 2006 with respect to accounting records and Ihe preparation of financial slatemenls. The financial statements were approved and aulhorised for issue by th8 Trustéas on 23 December 2025 and signed on Iheir behalf, by.. Abdul Karim The notes on pages 8 to 15 fomi part of these financial statements. Page 7
BANGLADESHI YOUTH ORGANISATION (A company limlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES 1.1 Basls of preparatlon of flnanclal statements The financial statements have been prepared in accordance with Accounting and Reporting by Chanties.. Slalement of Recommended Practice applicable to charilies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) leffective 1 January 2015} - (Charities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. Bangladeshi Youth Organisation meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless othemise stated in the relevant accounting policy. 1.2 Company status The company Is a company limited by guaranlee. The members of Ihe company are the Trustees named on page 1. In the event of the company being wound up, the liability in resp8Ct of the guarantee is limited to £1 per member of the company. 1.3 Income All income is recognised once Ihe company has entitlement to the income, it is probable that the income will be réceived and the amount of income r8ceivable can be measured reliably. 1.4 Expendlture Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a Ihird party, it is probable that a transfer of economic benefits will be required in settlement and th8 amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, induding support costs involved in undertaking each activity. Direct costs attributable to a single activity ar8 allocaled directly to Ihal activity. Shared costs which contrlbute lo more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central slaff cosls are allocated on the basis of time spent, and d8preciation charges allocated on the portion of the asset's use. Support costs are those costs incurred directly in support of expenditur8 on the objects of the company and include project management carried out at Headquarters. Governance costs ar8 those incurr&d in conneclion with adminislralion of the company and compliance with constitutional and statutory requirements. Chantable activities and Goveman¢e cosls are costs incurred on the company's educational operations, including support costs and costs relating to the gov8rnanc8 of the company apportioned to charitable activities. 1.6 Tanglble flxed assets and depreciatlon All assels costing more than £100 are capitalised. Tangible fixed assets are carried at cost. net of depreciation and any provision for impairment. Depreciation is provided at rates calculated lo write off Ihe cost of fixed assets, less Iheir estimated residual value, over their expected useful lives on the following bases.. 20/g Straight lin8 150/0 Straight line 250/0 Reducing balance Freehold property Fixtures and fittings Office equipment Page 8
BANGLADESHI YOUTH ORGANISATION (A company Ilmited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES Icontlnued) 1.6 Interest receivable Inleresl on funds held on deposit is included when receivable and the amount can be measured reliably by the company,. *his is normally upon nolificalion of the interest paid or payable by the Bank. 1.7 Debtors Trade and othef debtors are re¢ognised at the settlement amount after any trade discount offered. Prepaymants are valued at the amount prepaid net of any trade discounts due. 1.8 Cash at Bank and In hand Cash at bank and in hand include5 cash and short lerm highly liquid investments with a short maturily of three months or less from the date of acquisition or opening of the deposit or similar account. 1.9 Llabllltles and provlslons Liakj'lities are recognised when there is an obligation at Ihe 8alance sheet dale as a resull of a past event, it is probable thal a transfer of economic benefit will be required in settlement. and th8 amount of th8 settlement can be estimated reliably. Liabilities are recognised at the amount that Ihe company anticipates it will pay to settle the debt or th8 amount it has received as advanced payments for the goods or services it must provide. Provisions are measured al Ihe best estimate of the amounts required to settle the obligation. Where the effect of Ihe time value of money is malenal, the provision is based on the present value of those amounts, discounted at th8 pre-tax discount rate thal reflects the risks specific to th8 liability. The unwinding of the discount is recognised within interest payablè and similar charges. 1.10 Fund a¢¢ounllng General funds are unrestricted funds which are available for use at the discretion of the Trustees in rtherance of the general objectives of the company and which have not been designaled for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the company for particular purposes. The costs of raising and administering such funds are charged against th8 specific fund. Th8 aim and use of each rgstricled fund is set out in Ihe notes to the financial statements. INCOME FROM DONATIONS AND LEGACIES Unrestrlcted Restrlcted funds funds 2025 2025 Total funds 2026 Total funds 2024 Grants 16,890 231,420 248,310 182, 805 Total 2024 30,361 152,444 182, 805 Page 9
BANGLADESHI YOUTH ORGANISATION (A company Ilmited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 INVESTMENT INCOME Unrestricted funds 2025 Restricted funds 2025 Total funds 2025 Total funds 2024 Rents received Bank interest 4.500 2,247 4,500 2,247 4,500 1,480 6,747 ,747 5,980 Total 2024 5,980 5,980 DIRECT COSTS Running Youth cenlre Basls of Allocation Total 2025 Total 2024 Running Youth centre Wages and salaries Depreciation actual actual aclual 97,430 103,399 1,788 97,430 103,399 1,788 88,718 65,612 770 202,617 202,617 155,100 Total 2024 99,888 55,212 155,100 SUPPORT COSTS Basls of Allocatlon Total 2026 Tot81 2024 Actlvltles Payroll costs actual 360 360 270 Total 2024 270 270 Page 10
BANGLADESHI YOUTH ORGANISATION {A company limlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 GOVERNANCE COSTS Unrestrlcted Restricted funds funds 2025 2025 Total funds 2025 rotal funds 2024 Independant examiners fee Promotional expenses 2,300 1,604 2,300 1,604 1, IQO 3,904 3,904 I,ioo ANALYSIS OF EXPENDITURE BY EXPENDITURE TYPE Staff costs Depreclatlon Other costs 2025 2026 2025 Total 2025 Total 2024 Running Youth centre Expenditure on governance 103,399 1,788 97,780 3,904 202,967 3,904 755,370 1,100 103,399 1,788 101,684 206,871 156,470 Total 2024 65,612 770 90,088 156,470 NET INCOMEI(EXPENDITURE) This is stated after charging.. 2025 2024 Depreciation of tangible fixed assets., owned by the charity 1,788 T70 During the year. no Trustees received any remuneration (2024 - £NILI. During the year, no Truslees received any benefits in kind12024 - £NILI. During the year, no Trustees received any reimbursement of expenses12024 - £NIL). AUDITORS. REMUNERATION The Independent Examinerfs remuneration amounls to an Independent Examination fee of £ 550 (2024 - £ 500), and accountancy of £1,750{2024 - £ 600). Page11
BANGLADESHI YOUTH ORGANISATION (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 10. STAFF COSTS Staff costs W8re as follows.. 2025 2024 Wages and salari8S 103,399 65,612 The average number of person5 employed by the company during the year was as follows.. 2025 No. 2024 No. No employee rec8ived remuneration amounting to more than £60,000 in either year. 11. TANGIBLE FIXED ASSETS Freehold Flxtures and property flttlngs Offlce equlpment Total C08t At 1 April 2024 Additions 38,470 2,589 16,427 1,018 57,486 1,018 At 31 March 2025 38,470 2,589 17,445 58,504 Depreclatlon Al 1 April 2024 Charge for the year 9,223 770 2,689 16,427 1,018 28,239 1,788 At 31 March 2025 9.993 2,589 17.446 30,027 Net book value At 31 March 2025 28,477 28,477 At 37 March 2024 29,247 29,247 12. DEBTORS 2025 2024 Prepayments and accrued income 1,000 1,086 Page 12
BANGLADESHI YOUTH ORGANISATION (A company Ilmited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 13. CREDITORS: Amounts falllng due wlthln one year 2025 2024 Bank loans and overdrafts Grants in advance Accruals and deferred income 5,875 36,200 4,614 7,Q01 16,800 2,480 46,689 26,281 14. STATEMENT OF FUNDS STATEMENT OF FUNDS- CURRENT YEAR Balance at 31 March 202S Balance at 1 Aprll 2024 Transfers Inlout Income Expendlture Unrestrlcted funds General Funds - all funds Bradford MDC Olher Rent Int8rest 60,847 10,392 4,600 1,480 6,507 10,383 4,500 2,247 110,410) (10,383) 12,727 69.671 10,392 19,000) (3,727 77,219 23.637 (20,793 80,063 Re8trlcled fund8 Community Foundation Bradford MDC Healthcare Bradford MDC -HAF& Food Parcels National Lottery Other Restricted Funds 13,617 6,392 13,617 6,392 4,325 14,872 51,522 51,695 44,616 135,109 (47,370) (35.0381 1103,670) 5,294 20,083 46,386 231,420 1186,078) 90,728 Total of funds 122,606 255,057 {206,8711 170,791 Page 13
BANGLADESHI YOUTH ORGANISATION (A company Ilmited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 STATEMENT OF FUNDS (contlnued) STATEMENT OF FUNDS - PRIOR YEAR BalanGe at 31 March 2024 Balance at 1 Apnl 2023 Transfe in/out Income Expenditure General funds General Funds- all funds Bradford MDC Other Rent Interest 82, 063 7,246 23,115 4,500 1,480 (16 045) (12, 723) (12,417) 60,847 10,392 4,500 1,480 82,063 36,341 (28, 768) (12,417) 77,219 Restrlcted funds Food Parcels Community Foundation Bradford MDC Healthcara Bradford HAF National Lottery Olher Restncted Funds 35,356 19,848 17,OOQ 21,120 22,013 37,707 (44,518) (14,458) (10,608) (24,375) (16,719) (17,024) 9, 162 8,227 13.617 6,392 3, 255 5, 294 20,083 8,227 152,444 (127, 702) 12,417 45,386 Total of funds 90,290 188, 785 (156.470) 122,605 15. ANALYSIS OF NET ASSETS BETWEEN FUNDS ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR Unrestrlcted Restrlcted funds funds 2025 2025 Total funds 2025 Tangible fixed assets Currenl assets Creditors due within one year 28,477 98,276 (46,689 28,477 189.003 (46,689) 90,728 80,063 90,728 170,791 Page 14
BANGLADESHI YOUTH ORGANISATION (A company Ilmited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 15. ANALYSIS OF NET ASSETS BETWEEN FUNDS (contlnued) ANALYSIS OF NET ASSETS BETWEEN FUNDS- PRIOR YEAR Unrestricted runds 2024 Restricted funds 2Q24 Tolal funds 2024 Tangibl8 fixed assets Current 8ssels Creditors due within one year 29,247 119,639 (26,281) 2q£47 7+2$3 (2b281) 45,386 7721 45.386 122, 605 page 15