Charity Commtsslon Registered number:
1139212
PROBASHI BALAGON&OSMANI NAGAR ADARSHA UPOZILLA SHOMITY
Report and Financial Stattrnenls
For the Year ended 31 March 2024

PROBASHI BALAGoNJ￿sMANI NAGAR ADARSHA UPOZILLA SHOMrr
REPORT AND FINANCIAL STATEMEKrs
FOR THE YEAR ENDED 31 March 2024
Contents Page
JI and Athinlstralve knfcimat¥)n
Report ofthe Trustees
>7
lTrJep8nd8nl EX￿ine￿$ repyi
State￿￿nI of Financial Ath'wlies
Balance she81
10
Notes fonning part of the financial sialemen15
11.13

PROBASHI BALAGONJ-OSMANI NAGAR ADARSHA UPOZILLA SHOMITY
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 Ma￿h 2024
LEGAL AND ADMINISTRATNE INFORMATION
OFFICERS AND PROFESSIONAL ADVISERS
TRUSTEES
MUP1AM￿D SHOFIK ULLAH
MUHAMMAD ABDUL KUDDUS
MUHAMMAD ABDUL HAKIM
REGISTERED OFFICE
70 BROOMFIELD STREET
LONOON
E146BQ
BANKERS
HSBC BANK PLC
EXAMINER
A4CSL Accountsnts knmit&
1st Fbor
North Westgale Fbu8e
Hadow
Essex
CM2011YS
CHARITY COMMissfoN REGISTERED NUMBER
1139212

PROBASHI BALAGONJQSMANI NAGAR ADARSHA UPOZILLA SHOIfflTY
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 Mt*ch 2024
The Trustees, for the purp05e5 of Ihe Charitss Acl 1993 as amend41 &)d State[T￿l ol Recommended Praclice ISORP)
2005, submit Iheir annual reportand finanual ststements For the Year ended 31 Maich 2024. The Trustees have &lopled the
prO￿510￿S of the Statement of Recommended Praotice ISORPI'AcrA)unling and Rep)rts'ng by Charibes. issued in Deeaf
20D5 in prepating the annual report and ffinaniaal slalements ol the Charty. The Chanly is g)vemed by a Mem[￿aDdUm
Artid8s of Association,
CONSTITiJfioN AND OBJECTS OF THE CHARrrY
The object for which Ihe charity is esiablished are parkularfy bul not exclusivdy, for Ihe benefits ol [tr8￿$ liwng in the
Balagonj-osmani Nagar Upjilla regKJn of Banglale5h the des¢endan15 of Ihose per50ns living in the United ￿ngdoM
for the purpc>se as are.
The reli8f of the Fxjy Iwing in B￿gladesh and the Uniled lQngdom either g￿erallY ￿ individually through the prOVts￿ of
giants, Goods or Se￿￿, Reueation, Education. Healthcare Projects all the ne¢essary support d8sign&l lo enab
indivLduals lo generate a Sustainab￿ income and be safe sUffiG￿l
Clossificatlon
Whjt
To relive ￿)ver￿ fiDarKid hthship
Genera Charitable FI1r￿S
EéucatK)n Traning
The IAlvaThtsment of Health or Sawing of ￿¥85
CulbJfeNerit￿e and ScierKe
Childrenlyoung P
Eldèrfylold Peoplè
Pe(¢le ￿1h disailthes
How
Provides other finance.
Organbzation
The nam&J Iruslees haveservedthroughoul the Feriod. Appoinlmentcllwstees K% govemed ty the Trusl Detrj ofthe Charity.
The ty)ard of tNstees is aulhoritrd to aptM)Nlt new trustees to fill vacanaes arrivlng through reygnaticn or death of exsling
trustees.

PROBASHI BALAGONJQSMANI NAGAR ADARSHA UPOZILLI SHOMir(
REPORT OF THE TRUSTEES Icontlnuedl
FOR THE YEAR ENDED 31 March 2024
PLANS FOR THE FufuRE
PROBASHI BALAGONJ-OSMANI NAGAR ADARSHA UPOZILLA SHOMITY 18 comiitted to using its resources in pursuit ol
Itstharila￿e objects.11 is also commilted, hovww, lo rnaintaining a levelof reserves thali8 prudenllo meelongoing lia1ylil￿S,
ffirAenl tri ensure that all ser¥￿e delivery comitrnents ¢an be ft*l to wotecl Ihe long-tgrm fuhjre ol our oFeralions.
PROBASHI BAL4GCdJ-OSMANI NAGAR ADARSHA UPOZILL4 SHOMITY reS@￿S Wicy seeks to b￿￿ce Ihese priorits'es
by holding a level of reserwes sufficienl to..
Engjre the availa￿lIty ol suffieienl workthg fijnds in hand
prO￿de a CUSh￿n in case ol un8Xt*d•J kjss of income lo enswe that servres can ￿ maintained
Prowde s￿￿nI funds lor an orderty w1ndin￿o￿Tr in the evenlof a need io Cease aclvity
Challenges..
We are looking for a better building that is conducive for our aCti￿￿&s, our challenge is to raise money for the purthase ol a
perm￿nI training building which can ￿s1 £250,000 to tske care of al our &bwties.
INCOME GENERATION
The Charity has generated donathJn5 of only £&3,744 during the year 2024 compared to £12,370 in year 2023
. This includes difecl treffjsfers into ¢harty's acLxJunl. The organization is sb'll in a gorA1 pollv)n to maThag8 its costs
RISKS
Thg trustees have examined Ihfr major strakgic, buyness aThJ OFerationd risks ￿lch Ihe Charity fa¢es and ¢onfim thot
syslern$ have been establish8d io enabb regular reports to be pr¢￿UCe[I so th81 the necessary steps ¢an be taken to lessen
those risths.
RESERVES POLICY
The Gharty is(J)mmitted lo using its resources in pursuit of its charitabk obi8cts.11 is aLs0 o)mmilted, however, lo maintaining
a of reserves Ihal is prudent lo meet ongonig liath'lib'es, suffiuenl io ensure thalall delivery commitments can be
met arhj lo pro￿ the long-lerm ￿tUre of ouroperations. Proba$hi BaSaMi-Osmani NagarAdarsha UF>)zilla Shomity r8ser¥es
pslcy Seeks to balance these prKJrities by holdirKJ a level of reserves suffic￿1 to..
Ensure the availability of sufficient wcKking fvnds in hand.
Provhle a ojshion in case ol unexpected loss of in(x)rne lo ensu￿ that services can be maintained.
ProvKle sufficient fijnds for an orderty winding-down in the event of a need k) cease acbvity.
The trustees review the situal'on on a regular ba￿5 and tske imrwliate eorr&i've 8CtB)n as and when neLe5Sary,

PROBASHI BALAGONJQSMANI NAGAR ADARSHA UPOZILLA SkK)MtrY
REPORT OF THE TRUSTEES Icontlnuedl
FOR THE YEAR ENDED 31 March 2024
GOVERNANCE AND INTERNAL CONTROL
A PA)wd ol Trust885 gov8ms th8 Charity. New Trustees ￿ $deCt￿ by lh8 Board ol Trustees arhj gjbject to re-el￿￿.(
ewy five y8ars. The Board ha$ a membership of three people, and another nw tru5te¢ is in the prc¢ess ol b8ing apw'nted,
The Board meets Ihree bmes a yearlo agr88 koy tA)IVde¢i5i￿S, $elthestratsgyfor th8¢h￿ty over809 its p8rbrmarbx.
Al present the Board has ￿mmIttee rTremt*rs who are rgspon$iUe for the day-itrtsy ol the tharity. Ne￿& of the
¢omtrMllee members is b&ng remunerated.
TnJ8tees rec£ive the handbook forTrusleEs prO￿ded through the Charity Commission. Eath Tru$lee wll have an inducb'on
prcgramme by otherTruslee5 and reGeive an infonllation p￿k on the Charity and ts fin￿0$. Beygnd this the Charitylollo
the cc#Je ol wactice for goVerTran￿ wryjuced by Ihe Govemance Hub,
Company law requires the Trusle8s to prepare financid 51athents for finartid year. *ilh the Ch￿1*$
kt1993 as arr*nded the systems ol intsmal control are designgj lo pT0￿e reasonab￿, bjl not at*dute, assurance against
material mi55late￿I ￿ kss.
They indud8'.
A strategK plan and annual budget appro¥wJ by the Trustees.,
fegulw ￿nsI￿ratiOn by ihe Trustees of finarKial r88uIts, In p￿11)JIar variar￿8 from ￿dget., and
oe￿gthn of authority and segregation ofdulies.

STATEMENT OF TRUSTEES RESPONSIBILITIES IN RESPECT OF THE TRUSTEES, ANNUAL REpoirr AND THE
FINANCIAL STATEMENTS
Th& trustees reswnsible for pr8paring the Truslees, Amual Report and the ￿an￿al statemgnts in accordan￿ with
appl￿8￿9 law and regulations.
CompaThy law Tequires the trustees lo prepare fina￿la1 stslernents for each firwncial year in aC￿rdanCe wlh UK A￿Unting
standards and applicable law (UK Generdly Accepbj Ac(J)unting Pracbcel-
The financial statements are required by law to give a Iwe fair vyèw of ihe slat@ of affairs of the tharitable company and
of the exeess of income over eypendibjre lor that WTiOd.
In preparing Ihese finanud stalwllents, Ihe tsuste8s we requir&J to:
Select suiLible ac¢ounb'NJ w￿leS and Ihen apply them con$i%lènl1y,'
Makel￿geMents and esllm8tes Ihal are reasonable and wuthl.,
state whether applicable UK Accounbng st￿d￿d$ ha￿ been followed, subject lo any materid departures
disdc>sed and ewained in the financ4al statemen15,' and
prep￿ the finanaal State￿nts on Ihe going eoKem basi% unless il i% inapproprrate to presumè that the
Chwty wll ￿ntinue in its ￿tiVItieS.
The trustees are reswJnslb￿ keepiThJ proper a¢¢ounthng records that disc*)se with reasonatrA& al any Ime the
finall￿al ptisition of the charitable company and enable them lo ensure that its fin￿(la1 statements comply vrilh the Charities
Act 1993 as amended. They have gen8ral r8sp0n1bi￿ty for tsking such steps as are reasonably own io them to safeguard
Ihe a55ets of Ihe charitsNe Company and lo prevenland delectfraud aNJ other irre9￿arlI18$_

PROBASHI BALIGONJ￿SMANI NAGAR ADARSHA UPOZILLA SHOMI
REPORT OF THE TRUSTEES {continued}
YEAR ENDED 31 Mar¢h 2024
DISCLOSURE OF INFOR￿TIoN TO EXAMINER
The trustw heid offrn al the dale of approva oflhis Iwslees, rep￿ ￿nfirrn that, so far as Ihey are each aware, ther8
is no r￿e¥￿t 1nfomiatic￿ of vthich the ch￿'S examiner is unawarg,. and each trustee has taken all the steps Ihal he15he
ought lo have t&en as a trustee to make hirnselll herself aware of any rdevanl infom)ation and to establish that Lhe Charity's
examiner is aw8ro ol that inlormalijn.
EXAMINER
In line the provi8h)n exernpti￿ in the Charities kl 1￿3 as amended, the twsl decided lo appoint an examlner. whlc*
wll review the accounts for the year ended 31 2024. In accordancewith this app)Inlmenl, AACSL Acct)untants Limited
was apkx)mted as examin￿.
Approv&J by the ￿ard ofTwstees and SKJned on behaifofthe Board by..
Muhammad ￿ul Kuddu$ on bohalf of the trust.
Trustee
2210712024

Independent Examlnerfs Report to the PROBASHI BALAGONJ-OSMANI NAGAR ADARSHA UPOZILLA
SHOMITY
We ieport to the Irustees on the ey2minatKsn ol the a(￿￿￿ts ol Ihe Trust for the yearended 31 2024, %¥hich are sel
out on page5 9 to 13.
Responslbllltles and basis of report
As the charity trusle8s of the Trust, you are responsible for the weparalion of the &C￿nts in a¢¢ordanee the
requirem8nts of the Charits'es Act 2011 Ilhe Arfl.
We rewrt in respect of¢JJr ex8m1nali1￿ oflhe Trusfs amJnt8 fArried tyJl under s￿li0n 145 oflhe 201 l Act in ￿l￿g
out our examinalion. we have fcIlow￿ all th8 applcable directions given by the Charity ComtMsM)Tr under Secti￿ 14515llbl
of Ihè A¢t.
Independent examlnef$ $tatement
We have completed our examination and confimi Ihal no material matters have come to our att8nliM li u)nn￿t￿m th the
examination giving us cause lo klieve Ihal in any material resp8cI'.
1. AccouThling records were not kept In respect of Ihe Trust as required by sKIKJn 130 01 lh& ￿1,. or
2. The amnts do not &cord wth lh￿ r￿Ords.
We haye no con￿M$ and have come no olher matters in COnn￿tIon Ihe exarninakn b) whlc* att￿lI10n
be drawn in this ￿pCIt in order to enalAe a woper understsnding ofthe ￿nts lo be rethd.
Alc￿ Accountants ￿mI￿1
1st Floc
North Weslgate House
Harbw
Essex
CM20 1YS
22 July, 2024

srAIEMENf(%FJNAPXJAL ACIIVIIIE5 (Jncorporating an 11￿0￿￿ and E*peryl*ure Accourt)
YEAR 31 March 2024
Lkn.restrlcted
fvnds
2024
Fund5 Totsl Funds
2024
2024
Total Funts
2023
r*neral Lbnat"ons
Cther IrKome
25,266
8.477.97
25.266
B,478
2,683
9,687.00
370
RESOURCES ExpE￿ED
Cost of Ge￿ro￿ng Fund5
Chariiable actyvldes
ver￿in
13,695
13,685
17,056
130
130
W*t inc{￿e1(0ULg¢Ing) rv￿JrCe5
19,929
19,929
{4,786)
Total funds browht forward
8,1(K>
100
12,887
Total funds carrkd fotward
100
All incomlng resour￿ are derNed from continuirKJ (ytratfions. The tharty Iws no (thÈr gains cf losses cther
thèn tlwx reccNJnlsed In the Ststement of Finan(ial Athvths.

pRo￿5N1 ￿LA<1)r￿-1￿1M NifAR ADARSHA LFOZILLA SH￿rIy
&4LAKE SHEr
AS AT31 Mjrth 2024
2024
Totsl
2023
Totsl
N4)tss £
CURRE￿ ASSErs
Lkbtors
Cash at bank armj In
2,371
26,718
29,089
2,371
9,260
Currert ￿abIlitieS
Cr￿li￿s.. amounts fallirrfj d￿ within one year
ICK)
Uabiifaes
CreditDf5: amounts falliro after one year
960
Current assets1(￿at41rtles)
FINAKED BY:
Unrestricted fuThts
TOTAL FUN[6
28,029
For the ye8rending 31 Marth 2024, the Charlty was ents'lled lo exe￿VI1)n from audit un¢Jer section 47TI21 of the Companies
A¢1 2006.
The rnernbers have not ￿qUired the cornpatry to obt14n an authl in Myda￿e ￿1h section 476 of Ihe Companies A¢t 2006.
The trustees *no%￿dge Iheir re$pon%bilily for complying ¥Alh the fequirernenl ol the Companies Acl vnth reycl to
accounting re¢￿d$ and the preparation ofa￿￿ts.
The Accounts was approved by th8 Board of Tru$tees aThJ sKJned cffl tehaf of the PA)ard by..
Muhammad Ab￿1 Kuddus
Trnslee
15 AugusL 2023
10

PROBASHI BALAGONJ.OSMANI14AGAR ADARSHA UPOZILLA SHOMirY
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 March 2024
ACCOUNTING POUCIES
Ba81s of pr6paratlon
The statemen15 have been prep8r&l uNJ8r Ihe histor￿￿ cost ￿nVentIOn. The fiThanc48J statements have t
prepared in ￿OrdanCe with the Statement ol Rec£rfnmended PraGke ISIJRPI. 'Ac4)JJntiry and Rewting by Ch￿ties.
120051, Ihe Charity Act 1993 and UK ac￿UnI￿g s￿dards.
Cash flow ststomert
UThYer FRS I the Charity ig ex8mpl from Ihe requirem￿1 to rAepar8 a cash fflow statem￿1 on the grouThJ5 that the charity is
telow Ihe thre31K)Id speofied in Appendix 2 of the FRS1.
Fund a¢¢ountlng
General funds are unrestrthd fvJnd$ kthich are avai18tle lor use at th8 dis(xetion of the Trustees in furthera￿ of the
objectives of the Charity and whith have not b8en de8*Jated for oth8r purp)se$.
Restricted funds are fvnds whith are lo be uwj in &o)rdance with speryfic restrictions imposed by donors or which have
been raised by the Charityfor parb'cularpurposes. The costs of raising and administering suth funds are charged againslthe
specific fund. The im and w ol eath restrictaj fund are sel oul in Note 2.
Invesknenl income gans we dthatsd to ts 4)proplat8 fund.
In¢omlng re￿UrceS
All ino)miw resour￿$ are induda in the Stat*)￿11 of Financial Ac￿￿￿'eS ISOFAI when ihe Charity is legally entiled to the
income the Jnounl C￿ k quan1'f￿d with rea80nable The grant incorne %there related lo ￿r[om)ance and
S￿¢th¢ deliVerab￿S ￿Unkn1 for as the Charty eams Ihe righl lo consideration by its perforrnanrE. IM)ere incom8 is
ived in advan￿, its rEYognition is deferrbl and bncluded in cTrdilors. Where entillernenl ¢Xturs t*fore Ir￿ome being
received, the iicome is acc¥ued.
Resources expend
l ex￿ndI￿re is ￿nted fN on an a(uuals ba&s has been dassffied under heaJings that aggregate all rnsts rdated
to Ihe category. Lx)sts cannot ie attributed to partiojlw h￿dIng5, tr￿Y have been dlorad to &tivth"es on a
basis consistenl Iwth Ihe use ol resources. Premises overhe&Js have been allrKaled a llwr baws and other o¥erheaJs
have been aictated on the basis of the head count.
Community project Costs ¥e Ihose costs In￿rred direcuy in wpportofthe obl￿ts ofthe Charity. The community [￿jeCte0St
indudes olher support costs incurray in support of the objects of the Charity. Governance c*)sls are Ih)se incurred in
connecth)n wth governance arrangement of the ch￿ty, whith rdale lo the general running of the Charty and CJ)mpliance
with ¢onslitulional stabjlcry requirements. The ba￿S of albcation for support costs governaTh2 o)sts has been
e*aintrJ li Note 3.
li

FOR THE YEAR EPiJED 31 M•rth 2024
JtKcffiirvJ Rewr￿$ . &rEral Lxjnations
2024
Tctsl
Funds
2023
Total
Fund5
Uryestricted Restrlcted
Funds
FurMIs
neral t*)nations
Ckner Income
25,266
8,478
25.266
8,478
12
70
Resc1J￿$ ExpeThJed . Actsmties
2024
Tctsl
Furmts
2023
Totsl
FuTrJs
Unrethrted Reslrlc
Funds
Futyjs
Bank d)arges
Charty
tnterest
tX)natlons
Events & fjJnd raisiffj athMlJes
VoluntEeT ￿EnSes
Member's &ter6e
JnsurarKe
publiaty
187
187
350.00
13,148
350
13,148
17,0
Resour￿5 ￿nded- Gmman
2024
Total
FuThJs
2023
Totrl
Fu￿$
Unrestri(led Restricted
FurMIs
Funds
Accountrncy
Other professional fees
130
130
loo
130
130
loo
ttbtors
2024
2023
This is made up as follows:
Memter Loans
71
1 2371
Note 5.
Cash at bank and in hand
2024
2023
Cash at bank
Cash atlond
26,118
600
6,289
12

Credltors.. tslllr*J wnhin or£ ￿ar
2024
TN5 up 8$Wr￿S..
Accountr￿Y Fees
r￿￿knr5 (Loan)
loo
2[
Nc*e 7. cred[￿5. ￿￿*$falling greater than c￿e ￿r
2023
made up a5 1cl1￿%
Ac£ourtsncy Fees
Ctrr Iredknrs (Loan)
960
frlomert Infunts
cynlrb) Tr￿ThJ
e￿￿ed
Unrestrthd
C￿r￿S
frarts
P*th 9 of r*tassets by fw
2024
Totsl
Funts
2023
Lknr*lcted ReYTitted
FLThIs
Furxls
Cash al bar*aThY kn haTh1
Cts rttassets I1W1￿"e5l
26,718
26.718
lkne l(L TRL6TEES REML14WTK*I
Trusw rtot anyeM￿￿￿rts arKI of pcK**t werses were pD￿j ¢thYJfr y 12023.2024.. Eniii
Nc*e 11. As a cowary, PRCHSHt ￿L￿r￿li. OSMANI P14C44R EtLUTIONTRLETi5 exrnptfrom tax￿ ￿r￿me aTh1 galr6 fallirvj wthin
se£ton 505 of IheTaxes Att 1988 or $256 of the Taxation ol Chargeable Art 1992 10 e**ttlhatthese are
appllth 10 its (knjects. l*)tsx (harges habe arisen In the Ccfflpany.
P*)te 12. Catttrd
Tl* ￿￿mate LTh*ollhyJ partks are th2 dlrwtss. as stsled C￿ pa￿ 2.
Note13. TAXATION
PROBASHI BALAGONJ.OSMANI NAGAR ADARSHA UPOZILL4 sHC￿rry is a regkslered charity ald Is thus
exempl from taxation of its intrjme and gains falling wilhin Section 505 of the Income and Cory(yatbn Taxes
1988 or &tion 256 oflhe Taxation of Chargea￿e Gains kt1992 to the extent thalthey we to ts tharitaNe
objeth'ves. No tax charge has arisen ITr the year.
13