Charity registration number: 1150097 **TAMU SAMAJ UK TRUSTEE'S REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** GNS Associates Limited ## **Tamu Samaj UK Contents** ||**Page**| |---|---| |Trustee's Report|1—2| |Independent Examiner's Report|3| |Statement of Financial Activities (including Income and Expenditure Account)|4| |Statement of Financial Position|5| |Notes to the Financial Statements|6—8| **Tamu Samaj UK Charity No. 1150097 Trustee's Report For The Year Ended 31 March 2025** The trustee presents her report and the financial statements for the year ended 31 March 2025. ## **Objectives and Activities** ## **Aims and Objectives** 1. TO PROVIDE OR ASSIST IN THE PROVISION OF FACILITIES IN THE INTERESTS OF SOCIAL WELFAREFOR RECREATION OR OTHER LEISURE TIME OCCUPATION OF INDIVIDUALS WHO HAVE NEED OF SUCH FACILITIES BY REASON OF THEIR YOUTH,AGE INFIRMITY OR DISABILITY,FINANCIAL HARDSHIP OR SOCIAL CIRCUMSTANCES WITH THE OBJECT OF IMPROVING THEIR CONDITIONS OF LIFE. 2. TO RELIEVE THE FINANCIAL HARDSHIP OF THE ELDERLY,SICK AND DISABLED THROUGH THE PROVISION OF FOOD CLOTHING AND HOUSING. 3. TO PROVIDE RELIEF AND HELP TO THE VICTIMS OF NATURAL AND MANMADE DISASTERS. 4. TO ADVANCE EDUCATION AND TRAINING WHICH IS WORK RELATED ## **Public Benefit** 1. Charitable activities carried out to further charity's purposes for the public benefit are: Donation for preservation of art and cultural centre in Nepal. 2. Conducted cultural programs for the community in UK for the community engagement and integration. 3. Celebrated and raised fund on the occasion of Buddha Jayanti to follow and share the message of world peace. 4. Conducted various community awareness programs on health, wellbeing and active living. The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit. ## **Reference and Administrative Details** ## **Trustee** Mrs Bindu Gurung - Chair (appointed 15/06/2024) **Charity Number** 1150097 ## **Independent Examiner** Lekh N Ghimire FCCA, ACA GNS Associates Limited Chartered Accountants Boundary House Cricket Field Road Uxbridge UB8 1QG Page 1 **Tamu Samaj UK Trustee's Report (continued) For The Year Ended 31 March 2025** The trustee's report was approved by the board of trustees and signed on its behalf by: Mrs Bindu Gurung Trustee 08/10/2025 Page 2 ## **Tamu Samaj UK Independent Examiner's Report to the Trustees of Tamu Samaj UK For The Year Ended 31 March 2025** I report to the charity trustee on my examination of the accounts of the Company for the year ended 31 March 2025. ## **Responsibilities and Basis of Report** As the charity trustee of the Company (and also its director for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. ## **Independent Examiner's Statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. 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 fair view' which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts 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 the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Lekh N Ghimire FCCA, ACA 08/10/2025 GNS Associates Limited Chartered Accountants Boundary House Cricket Field Road Uxbridge UB8 1QG Page 3 **Tamu Samaj UK Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025** |**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Investments
**4**
**EXPENDITURE ON:**
Raising funds
**5**
NET INCOME
NET MOVEMENT IN FUNDS
**RECONCILIATION OF FUNDS:**
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
**12**
The notes on pages 6 to 8 form part of these financial statements.|**2025**
**Unrestricted**
**funds**
**£**
62,554
31,145|**2024**
**Unrestricted**
**funds**
**£**

79,386

18,428

97,814

(76,224)

21,590

21,590

307,274

328,864| |---|---|---| ||93,699|| ||(66,299)|| ||27,400|| ||27,400
328,864|| ||356,264|| |||| Page 4 ## **Tamu Samaj UK Statement of Financial Position As At 31 March 2025** |||**2025**|**2024**| |---|---|---|---| |||**Unrestricted**
**funds**|**Total funds**| ||**Notes**|**£**|**£**| |**FIXED ASSETS**|||| |Investment Properties|**8**|466,332|466,332| |||466,332|466,332| |**CURRENT ASSETS**|||| |Cash at bank and in hand||109,832|89,945| |||109,832|89,945| |**Creditors: Amounts Falling Due Within One Year**|**9**|**(600)**|**(2,050 )**| |**NET CURRENT ASSETS (LIABILITIES)**||**109,232**|**87,895**| |**TOTAL ASSETS LESS CURRENT LIABILITIES**||**575,564**|**554,227**| |**Creditors: Amounts Falling Due After More Than One Year**|**10**|**(219,300)**|**(225,363 )**| |**NET ASSETS**||**356,264**|**328,864**| |**FUNDS OF THE CHARITY**|||| |Unrestricted Funds||356,264|328,864| |TOTAL FUNDS|**12**|356,264|328,864| For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. On behalf of the board Mrs Bindu Gurung Trustee 08/10/2025 The notes on pages 6 to 8 form part of these financial statements. Page 5 **Tamu Samaj UK Notes to the Financial Statements For The Year Ended 31 March 2025** ## **1. General Information** Tamu Samaj UK is a registered charity under Charity number 1150097. The registered office is Card Room, Barham Park, 660 Harrow Road, Wembley, Middlesex, HA0 2HB ## **2. Accounting Policies** ## **2.1. Basis of Preparation of Financial Statements** The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The charitable company is a Public Benefit Entity as defined by FRS 102. ## **2.2. Incoming Resources** Donations and Legacies: Recognised when entitlement is established, receipt is probable, and amount can be measured. Grants: Recognised on the same basis, often when the charity has fulfilled any conditions attached. Contract Income: Recognised when the charity has delivered the service. Gift Aid: Usually recognised when the donation is made, with a separate receivable for the claim. Membership Fees: When received. Donated Goods/Services: recognised at fair value when received. ## **2.3. Resources Expended** Resources are expended according to the decision made by the committee of trustees under the Charity Act 2011 and charity commission guidelines. ## **2.4. Investment Properties** All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the statement of financial activities. ## **2.5. Cash and Cash Equivalents** Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts. ## **3. Income from Donations and Legacies** |Donations and gifts
**.** **Investment Income**
Interest on short-term deposits
Rents received from investment properties|**2025**
**Unrestricted**
**funds**
**£**
62,554|**2024**
**Unrestricted**
**funds**
**£**

79,386
**2024**
**Unrestricted**
**funds**
**£**

-

18,428

18,428| |---|---|---| ||**2025**
**Unrestricted**
**funds**
**£**
866
30,279|| ||31,145|| ## **4. Investment Income** Page 6 **Tamu Samaj UK Notes to the Financial Statements (continued) For The Year Ended 31 March 2025** ## **5. Analysis of Expenditure** |**.** **Analysis of Expenditure**||||| |---|---|---|---|---| |Raising funds
Raising funds
**.** **Support Costs**
General administration
Interest payable
**.** **Average Number of Employees**
verage number of employees during the year was: NIL (2024: )
**.** **Investment Property**
**Fair Value**
As at 1 April 2024 and 31 March 2025
**.** **Creditors: Amounts Falling Due Within One Year**
Accruals and deferred income
**0.** **Creditors: Amounts Falling Due After More Than One Year**
Bank loans|**Activities**
**undertaken**
**directly**
**£**
54,460||**Support costs**
(see note6)
**£**

11,839|**2025**
**Total**
**£**

66,299
**2024**
**Activities**
**undertaken**
**directly**
**£**
76,224
**2025**
**Raising funds**
**£**
600
11,239
11,839
**2025**
**£**
466,332
**2024**
**£**
2,050
**2024**
**£**
225,363| ||||**2025**
**£**
600
**2025**
**£**
219,300|| |||||| ## **6. Support Costs** ## **7. Average Number of Employees** Average number of employees during the year was: NIL (2024: ) ## **8. Investment Property** ## **9. Creditors: Amounts Falling Due Within One Year** ## **10. Creditors: Amounts Falling Due After More Than One Year** Page 7 **Tamu Samaj UK Notes to the Financial Statements (continued) For The Year Ended 31 March 2025** ## **11. Loans** An analysis of the maturity of loans is given below: |**1.** **Loans**
n analysis of the maturity of loans is given below:|||||| |---|---|---|---|---|---| |Amounts falling due between one and five years:
Bank loans
**2.** **Movement in Funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total funds**|**As at 1 April**
**2024**
**£**
328,864|**Income**
**£**

93,699||**2025**
**£**
219,300
**Expenditure**
**£**

(66,299)|**2024**
**£**
225,363
**As at 31 March**
**2025**
**£**

356,264

356,264
**As at 31 March**
**2024**
**£**

328,864

328,864| ||328,864|
93,699||
(66,299)|| ||**As at 1 April**
**2023**
**£**
307,274|**Income**
**£**

97,814||**Expenditure**
**£**

(76,224)|| ||307,274|
97,814||
(76,224)|| ## **12. Movement in Funds** Page 8 Charity registration number: 1150097 **TAMU SAMAJ UK TRUSTEE'S REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** GNS Associates Limited ## **Tamu Samaj UK Contents** ||**Page**| |---|---| |Trustee's Report|1—2| |Independent Examiner's Report|3| |Statement of Financial Activities (including Income and Expenditure Account)|4| |Statement of Financial Position|5| |Notes to the Financial Statements|6—8| **Tamu Samaj UK Charity No. 1150097 Trustee's Report For The Year Ended 31 March 2025** The trustee presents her report and the financial statements for the year ended 31 March 2025. ## **Objectives and Activities** ## **Aims and Objectives** 1. TO PROVIDE OR ASSIST IN THE PROVISION OF FACILITIES IN THE INTERESTS OF SOCIAL WELFAREFOR RECREATION OR OTHER LEISURE TIME OCCUPATION OF INDIVIDUALS WHO HAVE NEED OF SUCH FACILITIES BY REASON OF THEIR YOUTH,AGE INFIRMITY OR DISABILITY,FINANCIAL HARDSHIP OR SOCIAL CIRCUMSTANCES WITH THE OBJECT OF IMPROVING THEIR CONDITIONS OF LIFE. 2. TO RELIEVE THE FINANCIAL HARDSHIP OF THE ELDERLY,SICK AND DISABLED THROUGH THE PROVISION OF FOOD CLOTHING AND HOUSING. 3. TO PROVIDE RELIEF AND HELP TO THE VICTIMS OF NATURAL AND MANMADE DISASTERS. 4. TO ADVANCE EDUCATION AND TRAINING WHICH IS WORK RELATED ## **Public Benefit** 1. Charitable activities carried out to further charity's purposes for the public benefit are: Donation for preservation of art and cultural centre in Nepal. 2. Conducted cultural programs for the community in UK for the community engagement and integration. 3. Celebrated and raised fund on the occasion of Buddha Jayanti to follow and share the message of world peace. 4. Conducted various community awareness programs on health, wellbeing and active living. The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit. ## **Reference and Administrative Details** ## **Trustee** Mrs Bindu Gurung - Chair (appointed 15/06/2024) **Charity Number** 1150097 ## **Independent Examiner** Lekh N Ghimire FCCA, ACA GNS Associates Limited Chartered Accountants Boundary House Cricket Field Road Uxbridge UB8 1QG Page 1 **Tamu Samaj UK Trustee's Report (continued) For The Year Ended 31 March 2025** The trustee's report was approved by the board of trustees and signed on its behalf by: Mrs Bindu Gurung Trustee 08/10/2025 Page 2 ## **Tamu Samaj UK Independent Examiner's Report to the Trustees of Tamu Samaj UK For The Year Ended 31 March 2025** I report to the charity trustee on my examination of the accounts of the Company for the year ended 31 March 2025. ## **Responsibilities and Basis of Report** As the charity trustee of the Company (and also its director for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. ## **Independent Examiner's Statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. 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 fair view' which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts 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 the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Lekh N Ghimire FCCA, ACA 08/10/2025 GNS Associates Limited Chartered Accountants Boundary House Cricket Field Road Uxbridge UB8 1QG Page 3 **Tamu Samaj UK Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025** |**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Investments
**4**
**EXPENDITURE ON:**
Raising funds
**5**
NET INCOME
NET MOVEMENT IN FUNDS
**RECONCILIATION OF FUNDS:**
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
**12**
The notes on pages 6 to 8 form part of these financial statements.|**2025**
**Unrestricted**
**funds**
**£**
62,554
31,145|**2024**
**Unrestricted**
**funds**
**£**

79,386

18,428

97,814

(76,224)

21,590

21,590

307,274

328,864| |---|---|---| ||93,699|| ||(66,299)|| ||27,400|| ||27,400
328,864|| ||356,264|| |||| Page 4 ## **Tamu Samaj UK Statement of Financial Position As At 31 March 2025** |||**2025**|**2024**| |---|---|---|---| |||**Unrestricted**
**funds**|**Total funds**| ||**Notes**|**£**|**£**| |**FIXED ASSETS**|||| |Investment Properties|**8**|466,332|466,332| |||466,332|466,332| |**CURRENT ASSETS**|||| |Cash at bank and in hand||109,832|89,945| |||109,832|89,945| |**Creditors: Amounts Falling Due Within One Year**|**9**|**(600)**|**(2,050 )**| |**NET CURRENT ASSETS (LIABILITIES)**||**109,232**|**87,895**| |**TOTAL ASSETS LESS CURRENT LIABILITIES**||**575,564**|**554,227**| |**Creditors: Amounts Falling Due After More Than One Year**|**10**|**(219,300)**|**(225,363 )**| |**NET ASSETS**||**356,264**|**328,864**| |**FUNDS OF THE CHARITY**|||| |Unrestricted Funds||356,264|328,864| |TOTAL FUNDS|**12**|356,264|328,864| For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. On behalf of the board Mrs Bindu Gurung Trustee 08/10/2025 The notes on pages 6 to 8 form part of these financial statements. Page 5 **Tamu Samaj UK Notes to the Financial Statements For The Year Ended 31 March 2025** ## **1. General Information** Tamu Samaj UK is a registered charity under Charity number 1150097. The registered office is Card Room, Barham Park, 660 Harrow Road, Wembley, Middlesex, HA0 2HB ## **2. Accounting Policies** ## **2.1. Basis of Preparation of Financial Statements** The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The charitable company is a Public Benefit Entity as defined by FRS 102. ## **2.2. Incoming Resources** Donations and Legacies: Recognised when entitlement is established, receipt is probable, and amount can be measured. Grants: Recognised on the same basis, often when the charity has fulfilled any conditions attached. Contract Income: Recognised when the charity has delivered the service. Gift Aid: Usually recognised when the donation is made, with a separate receivable for the claim. Membership Fees: When received. Donated Goods/Services: recognised at fair value when received. ## **2.3. Resources Expended** Resources are expended according to the decision made by the committee of trustees under the Charity Act 2011 and charity commission guidelines. ## **2.4. Investment Properties** All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the statement of financial activities. ## **2.5. Cash and Cash Equivalents** Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts. ## **3. Income from Donations and Legacies** |Donations and gifts
**.** **Investment Income**
Interest on short-term deposits
Rents received from investment properties|**2025**
**Unrestricted**
**funds**
**£**
62,554|**2024**
**Unrestricted**
**funds**
**£**

79,386
**2024**
**Unrestricted**
**funds**
**£**

-

18,428

18,428| |---|---|---| ||**2025**
**Unrestricted**
**funds**
**£**
866
30,279|| ||31,145|| ## **4. Investment Income** Page 6 **Tamu Samaj UK Notes to the Financial Statements (continued) For The Year Ended 31 March 2025** ## **5. Analysis of Expenditure** |**.** **Analysis of Expenditure**||||| |---|---|---|---|---| |Raising funds
Raising funds
**.** **Support Costs**
General administration
Interest payable
**.** **Average Number of Employees**
verage number of employees during the year was: NIL (2024: )
**.** **Investment Property**
**Fair Value**
As at 1 April 2024 and 31 March 2025
**.** **Creditors: Amounts Falling Due Within One Year**
Accruals and deferred income
**0.** **Creditors: Amounts Falling Due After More Than One Year**
Bank loans|**Activities**
**undertaken**
**directly**
**£**
54,460||**Support costs**
(see note6)
**£**

11,839|**2025**
**Total**
**£**

66,299
**2024**
**Activities**
**undertaken**
**directly**
**£**
76,224
**2025**
**Raising funds**
**£**
600
11,239
11,839
**2025**
**£**
466,332
**2024**
**£**
2,050
**2024**
**£**
225,363| ||||**2025**
**£**
600
**2025**
**£**
219,300|| |||||| ## **6. Support Costs** ## **7. Average Number of Employees** Average number of employees during the year was: NIL (2024: ) ## **8. Investment Property** ## **9. Creditors: Amounts Falling Due Within One Year** ## **10. Creditors: Amounts Falling Due After More Than One Year** Page 7 **Tamu Samaj UK Notes to the Financial Statements (continued) For The Year Ended 31 March 2025** ## **11. Loans** An analysis of the maturity of loans is given below: |**1.** **Loans**
n analysis of the maturity of loans is given below:|||||| |---|---|---|---|---|---| |Amounts falling due between one and five years:
Bank loans
**2.** **Movement in Funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total funds**|**As at 1 April**
**2024**
**£**
328,864|**Income**
**£**

93,699||**2025**
**£**
219,300
**Expenditure**
**£**

(66,299)|**2024**
**£**
225,363
**As at 31 March**
**2025**
**£**

356,264

356,264
**As at 31 March**
**2024**
**£**

328,864

328,864| ||328,864|
93,699||
(66,299)|| ||**As at 1 April**
**2023**
**£**
307,274|**Income**
**£**

97,814||**Expenditure**
**£**

(76,224)|| ||307,274|
97,814||
(76,224)|| ## **12. Movement in Funds** Page 8 Charity registration number: 1150097 **TAMU SAMAJ UK TRUSTEE'S REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** GNS Associates Limited ## **Tamu Samaj UK Contents** ||**Page**| |---|---| |Trustee's Report|1—2| |Independent Examiner's Report|3| |Statement of Financial Activities (including Income and Expenditure Account)|4| |Statement of Financial Position|5| |Notes to the Financial Statements|6—8| **Tamu Samaj UK Charity No. 1150097 Trustee's Report For The Year Ended 31 March 2025** The trustee presents her report and the financial statements for the year ended 31 March 2025. ## **Objectives and Activities** ## **Aims and Objectives** 1. TO PROVIDE OR ASSIST IN THE PROVISION OF FACILITIES IN THE INTERESTS OF SOCIAL WELFAREFOR RECREATION OR OTHER LEISURE TIME OCCUPATION OF INDIVIDUALS WHO HAVE NEED OF SUCH FACILITIES BY REASON OF THEIR YOUTH,AGE INFIRMITY OR DISABILITY,FINANCIAL HARDSHIP OR SOCIAL CIRCUMSTANCES WITH THE OBJECT OF IMPROVING THEIR CONDITIONS OF LIFE. 2. TO RELIEVE THE FINANCIAL HARDSHIP OF THE ELDERLY,SICK AND DISABLED THROUGH THE PROVISION OF FOOD CLOTHING AND HOUSING. 3. TO PROVIDE RELIEF AND HELP TO THE VICTIMS OF NATURAL AND MANMADE DISASTERS. 4. TO ADVANCE EDUCATION AND TRAINING WHICH IS WORK RELATED ## **Public Benefit** 1. Charitable activities carried out to further charity's purposes for the public benefit are: Donation for preservation of art and cultural centre in Nepal. 2. Conducted cultural programs for the community in UK for the community engagement and integration. 3. Celebrated and raised fund on the occasion of Buddha Jayanti to follow and share the message of world peace. 4. Conducted various community awareness programs on health, wellbeing and active living. The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit. ## **Reference and Administrative Details** ## **Trustee** Mrs Bindu Gurung - Chair (appointed 15/06/2024) **Charity Number** 1150097 ## **Independent Examiner** Lekh N Ghimire FCCA, ACA GNS Associates Limited Chartered Accountants Boundary House Cricket Field Road Uxbridge UB8 1QG Page 1 **Tamu Samaj UK Trustee's Report (continued) For The Year Ended 31 March 2025** The trustee's report was approved by the board of trustees and signed on its behalf by: Mrs Bindu Gurung Trustee 08/10/2025 Page 2 ## **Tamu Samaj UK Independent Examiner's Report to the Trustees of Tamu Samaj UK For The Year Ended 31 March 2025** I report to the charity trustee on my examination of the accounts of the Company for the year ended 31 March 2025. ## **Responsibilities and Basis of Report** As the charity trustee of the Company (and also its director for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. ## **Independent Examiner's Statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. 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 fair view' which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts 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 the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Lekh N Ghimire FCCA, ACA 08/10/2025 GNS Associates Limited Chartered Accountants Boundary House Cricket Field Road Uxbridge UB8 1QG Page 3 **Tamu Samaj UK Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025** |**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Investments
**4**
**EXPENDITURE ON:**
Raising funds
**5**
NET INCOME
NET MOVEMENT IN FUNDS
**RECONCILIATION OF FUNDS:**
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
**12**
The notes on pages 6 to 8 form part of these financial statements.|**2025**
**Unrestricted**
**funds**
**£**
62,554
31,145|**2024**
**Unrestricted**
**funds**
**£**

79,386

18,428

97,814

(76,224)

21,590

21,590

307,274

328,864| |---|---|---| ||93,699|| ||(66,299)|| ||27,400|| ||27,400
328,864|| ||356,264|| |||| Page 4 ## **Tamu Samaj UK Statement of Financial Position As At 31 March 2025** |||**2025**|**2024**| |---|---|---|---| |||**Unrestricted**
**funds**|**Total funds**| ||**Notes**|**£**|**£**| |**FIXED ASSETS**|||| |Investment Properties|**8**|466,332|466,332| |||466,332|466,332| |**CURRENT ASSETS**|||| |Cash at bank and in hand||109,832|89,945| |||109,832|89,945| |**Creditors: Amounts Falling Due Within One Year**|**9**|**(600)**|**(2,050 )**| |**NET CURRENT ASSETS (LIABILITIES)**||**109,232**|**87,895**| |**TOTAL ASSETS LESS CURRENT LIABILITIES**||**575,564**|**554,227**| |**Creditors: Amounts Falling Due After More Than One Year**|**10**|**(219,300)**|**(225,363 )**| |**NET ASSETS**||**356,264**|**328,864**| |**FUNDS OF THE CHARITY**|||| |Unrestricted Funds||356,264|328,864| |TOTAL FUNDS|**12**|356,264|328,864| For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. On behalf of the board Mrs Bindu Gurung Trustee 08/10/2025 The notes on pages 6 to 8 form part of these financial statements. Page 5 **Tamu Samaj UK Notes to the Financial Statements For The Year Ended 31 March 2025** ## **1. General Information** Tamu Samaj UK is a registered charity under Charity number 1150097. The registered office is Card Room, Barham Park, 660 Harrow Road, Wembley, Middlesex, HA0 2HB ## **2. Accounting Policies** ## **2.1. Basis of Preparation of Financial Statements** The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The charitable company is a Public Benefit Entity as defined by FRS 102. ## **2.2. Incoming Resources** Donations and Legacies: Recognised when entitlement is established, receipt is probable, and amount can be measured. Grants: Recognised on the same basis, often when the charity has fulfilled any conditions attached. Contract Income: Recognised when the charity has delivered the service. Gift Aid: Usually recognised when the donation is made, with a separate receivable for the claim. Membership Fees: When received. Donated Goods/Services: recognised at fair value when received. ## **2.3. Resources Expended** Resources are expended according to the decision made by the committee of trustees under the Charity Act 2011 and charity commission guidelines. ## **2.4. Investment Properties** All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the statement of financial activities. ## **2.5. Cash and Cash Equivalents** Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts. ## **3. Income from Donations and Legacies** |Donations and gifts
**.** **Investment Income**
Interest on short-term deposits
Rents received from investment properties|**2025**
**Unrestricted**
**funds**
**£**
62,554|**2024**
**Unrestricted**
**funds**
**£**

79,386
**2024**
**Unrestricted**
**funds**
**£**

-

18,428

18,428| |---|---|---| ||**2025**
**Unrestricted**
**funds**
**£**
866
30,279|| ||31,145|| ## **4. Investment Income** Page 6 **Tamu Samaj UK Notes to the Financial Statements (continued) For The Year Ended 31 March 2025** ## **5. Analysis of Expenditure** |**.** **Analysis of Expenditure**||||| |---|---|---|---|---| |Raising funds
Raising funds
**.** **Support Costs**
General administration
Interest payable
**.** **Average Number of Employees**
verage number of employees during the year was: NIL (2024: )
**.** **Investment Property**
**Fair Value**
As at 1 April 2024 and 31 March 2025
**.** **Creditors: Amounts Falling Due Within One Year**
Accruals and deferred income
**0.** **Creditors: Amounts Falling Due After More Than One Year**
Bank loans|**Activities**
**undertaken**
**directly**
**£**
54,460||**Support costs**
(see note6)
**£**

11,839|**2025**
**Total**
**£**

66,299
**2024**
**Activities**
**undertaken**
**directly**
**£**
76,224
**2025**
**Raising funds**
**£**
600
11,239
11,839
**2025**
**£**
466,332
**2024**
**£**
2,050
**2024**
**£**
225,363| ||||**2025**
**£**
600
**2025**
**£**
219,300|| |||||| ## **6. Support Costs** ## **7. Average Number of Employees** Average number of employees during the year was: NIL (2024: ) ## **8. Investment Property** ## **9. Creditors: Amounts Falling Due Within One Year** ## **10. Creditors: Amounts Falling Due After More Than One Year** Page 7 **Tamu Samaj UK Notes to the Financial Statements (continued) For The Year Ended 31 March 2025** ## **11. Loans** An analysis of the maturity of loans is given below: |**1.** **Loans**
n analysis of the maturity of loans is given below:|||||| |---|---|---|---|---|---| |Amounts falling due between one and five years:
Bank loans
**2.** **Movement in Funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total funds**|**As at 1 April**
**2024**
**£**
328,864|**Income**
**£**

93,699||**2025**
**£**
219,300
**Expenditure**
**£**

(66,299)|**2024**
**£**
225,363
**As at 31 March**
**2025**
**£**

356,264

356,264
**As at 31 March**
**2024**
**£**

328,864

328,864| ||328,864|
93,699||
(66,299)|| ||**As at 1 April**
**2023**
**£**
307,274|**Income**
**£**

97,814||**Expenditure**
**£**

(76,224)|| ||307,274|
97,814||
(76,224)|| ## **12. Movement in Funds** Page 8