DocuSign Envelope ID: 11EA06C6-9BF0-4EED-8768-BC524B537190
The Charity Registration Number is :- 1156618
HANUMAN COMMUNITY CENTRE TRUST
Report and Accounts
1 January 2023
DocuSign Envelope ID: 11EA06C6-9BF0-4EED-8768-BC524B537190
HANUMAN COMMUNITY CENTRE TRUST
Trustees' Annual Report for the year ended 1 January 2023
The Trustees present their Report and Accounts for the year ended 1 January 2023.
The charity name.
The legal name of the charity is:- HANUMAN COMMUNITY CENTRE TRUST.
The charity's areas operation and UK charitable registration.
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1156618.
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DocuSign Envelope ID: 11EA06C6-9BF0-4EED-8768-BC524B537190
HANUMAN COMMUNITY CENTRE TRUST
Trustees' Annual Report for the year ended 1 January 2023
The principal operating address, telephone number, email and web addresses of the charity are:-
201 West Hendon Broadway LONDON, London, NW9 7DE Telephone -
The Trustees in office on the date the report was approved were:-
Mr M S Sundaram Mr Thillainadarajah Shanmuganathan Muresh Seevaratnam Nageswary Narenthira Pararajahsingam Parameswaran Ponniah Arutchelvam
The following persons served as Trustees during the year ended 1 January 2023 :-
The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.
The purposes of the charity as set out in its governing document.
The charitable trust is constituted by a Trust Deed, and its objects are to promote and advance Hindu faith by spreading the teachings of that faith embodied in old Hindu writings and to generally advance spiritual awakening amongst its congregation.
The main activities undertaken during the year to further the charity's purpose for the public benefit.
Developments during the year. The Charity has completed another successful year at the Centre. The trustees hope the centre will continue to be a source of spiritual awakening for the community
Details of The Independent Examiner
Janardhan Mahalingam ACA Member of Institute of Chartered Accountants in England & Wales 78 Sheaveshill Avenue London NW9 6RX
Statement of Trustees' Responsibilities
In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-
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select suitable accounting policies and apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
Thillainadarajah Shanmuganathan
Trustee
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DocuSign Envelope ID: 11EA06C6-9BF0-4EED-8768-BC524B537190
HANUMAN COMMUNITY CENTRE TRUST
Report of the Independent Accountant to the Trustees of the charity on the accounts for the year ended 1 January 2023
We report on the financial statements of HANUMAN COMMUNITY CENTRE TRUST for the year ended 1 January 2023, as set out on pages 12 to 0, which comprise the Statement of Financial Activities, the Income and Expenditure Account, the Balance Sheet and the related notes to the financial statements, including a summary of significant accounting policies. In our opinion, the accompanying financial statements of the charity are prepared, in all material respects, in accordance with charity law applicable within the jurisdiction of England & Wales and the accounts have been prepared in accordance with FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, under the historical cost convention, and in accordance with the accounting policies set out on page 19, which framework constitutes the applicable United Kingdom Generally Accepted Accounting Practice.
Respective responsibilities of the directors and the accountant
As described on page 9, you, the charity's Trustees are responsible for the preparation of the accounts.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. The Trustees also consider the charity to be exempt from the requirement to be subject to Independent Examination.
Our responsibility is to prepare accounts upon the basis of the information supplied to us, without conducting any formal scrutiny.
No statement of opinion
We have not carried out any audit procedures and have relied upon information supplied to us by the Trustees, and the information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently we do not express an audit or other assurance opinion on the view given by the accounts.
Signed:-
Janardhan Mahalingam ACA - Independent Accountant
Institute of Chartered Accountants in England & Wales
78 Sheaveshill Avenue London NW9 6RX
This report was signed on 5 November 2023
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HANUMAN COMMUNITY CENTRE TRUST - Statement of Financial Activities for the year ended 1 January 2023
Statement of Financial Activities for the year ended 1 January 2023
| Current year Unrestricted Funds 2023 £ Income & Endowments from: Donations & Legacies A1 46,889 Investments A4 15,000 Total income A 129,122 Expenditure on: Charitable activities B2 101,749 Total expenditure B 101,749 Net income for the year 27,373 Net income after transfers A-B-C 27,373 27,373 Reconciliation of funds:- E Total funds brought forward 466,413 Total funds carried forward 493,786 SORP Ref Net movement in funds |
Current year Restricted Funds 2023 £ - - - - - - - - - - |
Current year Endowment Funds 2023 £ - - - - - - - - - - |
Current year Total Funds 2023 £ 46,889 15,000 129,122 101,749 101,749 27,373 27,373 27,373 466,413 493,786 |
Prior Year Total Funds 2022 £ 157,211 15,000 172,211 107,322 107,322 64,889 64,889 64,889 401,524 466,413 |
|---|---|---|---|---|
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DocuSign Envelope ID: 11EA06C6-9BF0-4EED-8768-BC524B537190
HANUMAN COMMUNITY CENTRE TRUST - Statement of Financial Activities for the year ended 1 January 2023
Income & Endowments from:
| The income analysis on DetailPL2 agrees Donations & Legacies A1 157,211 Charitable activities A2 - Other trading activities A3 - Investments A4 15,000 Other A5 - Total income A 172,211 Expenditure on: Raising funds B1 - Charitable activities B2 107,322 Other B3 - Tax on surplus on ordinary activiti B3 - Other taxation B3 - Total expenditure B 107,322 Investment gains analysis on Notes agrees B4 - Net income for the year 64,889 Transfers between funds C - Net income after transfers 64,889 Other recognised gains/(losses) - 64,889 Reconciliation of funds:- E Total funds brought forward 401,524 Total funds carried forward 466,413 Net movement in funds The expenditure analysis on DetailPL2 agrees Net gains on investments |
- - - - - - - - - - - - - - - - - - - - |
- - - - - - - - - - - - - - - - - - - - |
157,211 - - 15,000 - 172,211 - 107,322 - - - 107,322 - 64,889 - 64,889 - 64,889 401,524 466,413 |
|---|---|---|---|
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DocuSign Envelope ID: 11EA06C6-9BF0-4EED-8768-BC524B537190
HANUMAN COMMUNITY CENTRE TRUST - Statement of Financial Activities for the year ended 1 January 2023
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DocuSign Envelope ID: 11EA06C6-9BF0-4EED-8768-BC524B537190
HANUMAN COMMUNITY CENTRE TRUST - Statement of Financial Activities for the year ended 1 January 2023
HANUMAN COMMUNITY CENTRE TRUST - Resources applied in the year ended 1 January 2023 towards fixed assets for Charity use:-
| Funds generated in the year as detailed in the SOFA Net resources available to fund charitable activities |
2023 £ 27,373 27,373 |
2022 £ 64,889 64,889 |
|---|---|---|
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DocuSign Envelope ID: 11EA06C6-9BF0-4EED-8768-BC524B537190
HANUMAN COMMUNITY CENTRE TRUST - Statement of Financial Activities for the year ended 1 January 2023
Movements in revenue and capital funds for the year ended 1 January 2023
Revenue accumulated funds
| Unrestricted Restricted Funds Funds 2023 2023 £ £ Accumulated funds brought forward 64,889 - 27,373 - 92,262 - Closing revenue funds 92,262 - Revaluation Reserve Fund Unrestricted Restricted Funds Funds 2023 2023 £ £ At 2 January 401,524 - At 1 January 401,524 - Summary of funds Unrestricted Restricted and Funds Designated funds 2023 2023 £ £ Revenue accumulated funds 92,262 - Revaluation reserve fund 401,524 - Total funds 493,786 - Recognised gains and losses before transfers |
Endowment Funds 2023 £ - - - - Endowment Funds 2023 £ - - Endowment Funds 2023 £ - - - |
Total Funds 2023 £ 64,889 27,373 92,262 92,262 Total Funds 2023 £ 401,524 401,524 Total Funds 2023 £ 92,262 401,524 493,786 |
Last year Total Funds 2022 £ - 64,889 64,889 64,889 Last year Total Funds 2022 £ 401,524 401,524 Last Year Total Funds 2022 £ 64,889 401,524 466,413 |
|---|---|---|---|
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DocuSign Envelope ID: 11EA06C6-9BF0-4EED-8768-BC524B537190
HANUMAN COMMUNITY CENTRE TRUST - Statement of Financial Activities for the year ended 1 January 2023 HANUMAN COMMUNITY CENTRE TRUST
Income and Expenditure Account for the year ended 1 January 2023 as required by the Companies Act 2006
| Income Income from operations Income from investments, other than interest receivable Gross income in the year before exceptional items Gross income in the year including exceptional items Expenditure Charitable expenditure, excluding depreciation and amortisation Depreciation and amortisation Interest payable Realised losses on disposals of social investments which are programme related Total expenditure in the year Tax on surplus on ordinary activities Retained surplus for the financial year Net income after tax in the financial year Net income before tax in the financial year Investment income and interest |
2023 £ 114,122 15,000 129,122 129,122 84,556 290 16,903 - 101,749 27,373 - 27,373 27,373 |
2022 £ 157,211 15,000 172,211 172,211 92,116 363 14,843 - 107,322 64,889 - 64,889 64,889 |
|---|---|---|
All activities derive from continuing operations
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
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HANUMAN COMMUNITY CENTRE TRUST - Balance Sheet as at 1 January 2023
| Note SORP Ref Fixed assets A Tangible assets 5 A2 Current assets B Debtors B2 Cash at bank and in hand B4 Total current assets Creditors: amounts falling due within one year 7 C1 Net current assets Creditors: amounts falling due after more than one year 8 C2 The total net assets of the charity Unrestricted Funds Unrestricted Revenue Funds 12 D3 Unrestricted Revaluation Reserve 12 D4 Designated Funds Total charity funds Net assets |
2023 £ 569,727 41,500 150,066 191,566 (7,677) 183,889 753,616 (259,830) 493,786 - 92,262 401,524 493,786 493,786 |
41,500 135,784 177,284 - - 466,413 |
2022 £ 570,017 177,284 747,301 (280,888) 466,413 - 466,413 466,413 |
|---|---|---|---|
The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.
The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
Thillainadarajah Shanmuganathan
Trustee
Approved by the board of trustees on 5 November 2023
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DocuSign Envelope ID: 11EA06C6-9BF0-4EED-8768-BC524B537190
HANUMAN COMMUNITY CENTRE TRUST - Balance Sheet as at 1 January 2023
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DocuSign Envelope ID: 11EA06C6-9BF0-4EED-8768-BC524B537190
1 Accounting policies
Policies relating to the production of the accounts.
Basis of preparation and accounting convention
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
Allocating costs to activities
Direct costs that are specifically related to an activity are allocated to that activity. Shared direct costs and support costs are apportioned between activities.
The basis for apportionment, which is consistently applied, and proportionate to the circumstances, is :-
Staffing - on the basis of time spent in connection with any particular activity. Staffing - on a per capita basis, based on the number of of people employed within any partiular activity. Premises related costs - on the proportion of floor area occupied by a particular activity.
Non specific support costs - on the basis of the usage of resources, in terms of time taken, capacity used, request made or other measures
Volunteers
In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity. However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note5.
Policies relating to assets, liabilities and provisions and other matters.
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years, which equates to amortisation at 20% straight line.
2 Tangible fixed assets
Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.
Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.
Freehold premises 0 % straight line Leasehold premises 2 % straight line Plant and machinery 20 % straight line Motor vehicles 25 % straight line
Debtors
Debtors are measured at their recoverable amounts at the balance sheet date.
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DocuSign Envelope ID: 11EA06C6-9BF0-4EED-8768-BC524B537190
Creditors and provisions
Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount.
3 Net surplus before tax in the financial year
| The net surplus before tax in the financial year is stated after charging:- Depreciation of owned fixed assets 4 Interest payable Loan interest Salary costs Gross Salaries excluding trustees and key management personnel Total salaries, wages and related costs |
2023 £ 290 2023 £ 16,903 2023 £ 22,000 22,000 |
2022 £ 363 2022 £ 14,843 2022 £ - - |
|---|---|---|
5 Tangible fixed assets
| Current Year Cost At 2 January 2022 At 1 January 2023 Depreciation At 2 January 2022 Charge for the year At 1 January 2023 Net book value At 1 January 2023 At 1 January 2022 Debtors due after one year Rent arrears receivable |
Land and Buildings £ 568,565 568,565 - - - 568,565 568,565 |
Plant & Machinery £ 1,815 1,815 363 290 653 1,162 1,452 |
Motor Vehicles £ - - - - - - - 2023 £ 41,500 41,500 |
Total £ 570,380 570,380 363 290 653 569,727 570,017 2022 £ 41,500 41,500 |
|---|---|---|---|---|
6 Debtors due after one year
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DocuSign Envelope ID: 11EA06C6-9BF0-4EED-8768-BC524B537190
| 7 Creditors: amounts falling due within one year PAYE, NIC VAT and other taxes 8 Creditors: amounts falling due after one year Bank loans and overdrafts Accruals |
2023 £ 7,677 2023 £ 258,300 1,530 259,830 |
2022 £ - 2022 £ 278,070 2,818 280,888 |
|---|---|---|
| 9 Revaluation reserve Current year Current year Unrestricted Funds 2023 £ At 2 January 2022 466,413 Arising on revaluation during the year - At 1 January 2023 466,413 All the revaluations in the prior year was unrestricted. Prior Year Prior year Unrestricted Funds 2022 £ At start of previous year 401,524 Arising on revaluation during the year 64,889 At end of previous year 466,413 10 Income and Expenditure account summary At 2 January 2022 Surplus after tax for the year At 1 January 2023 |
Current year Restricted Funds 2023 £ - - - Prior Year Restricted Funds 2022 £ - - - |
Current year Endowment Funds 2023 £ - - - Prior Year Endowment Funds 2022 £ - - - |
Current year Total Funds 2023 £ 466,413 - 466,413 Prior Year Total Funds 2022 £ 401,524 64,889 466,413 2023 £ 64,889 27,373 92,262 |
Prior Year Total Funds 2022 £ 401,524 64,889 466,413 2022 £ - 64,889 64,889 |
|---|---|---|---|---|
10 Income and Expenditure account summary
11 Particulars of how particular funds are represented by assets and liabilities
| At 1 January 2023 Tangible Fixed Assets Current Assets Current Liabilities Long Term Liabilities |
Unrestricted funds £ 569,727 191,566 (7,677) (259,830) 493,786 |
Designated funds £ - - - - |
Endowment funds £ - - - - - |
Restricted funds £ - - - - - |
Total Funds £ 569,727 191,566 (7,677) (259,830) 493,786 |
|---|---|---|---|---|---|
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DocuSign Envelope ID: 11EA06C6-9BF0-4EED-8768-BC524B537190
| At 2 January 2022 Tangible Fixed Assets Current Assets Long Term Liabilities |
Unrestricted funds £ 570,017 177,284 (280,888) 466,413 |
Designated funds £ - - - - |
Endowment funds £ - - - - |
Restricted funds £ - - - - |
Total Funds £ 570,017 177,284 (280,888) 466,413 |
|---|---|---|---|---|---|
12 Change in total funds over the year as shown in Note 11 , analysed by individual funds
| Funds brought forward from 2022 £ Unrestricted and designated funds:- Unrestricted Revenue Funds 64,889 Unrestricted Revaluation Reserve 466,413 Total unrestricted and designated funds 531,302 Total charity funds 531,302 Analysis of movements in funds over the year as shown in Note Income 2023 £ Unrestricted and designated funds:- Unrestricted Revenue Funds 129,122 Endowment funds:- 129,122 |
Movement in funds in 2023 See Note 13 £ 27,373 - 27,373 27,373 12 Expenditure 2023 £ (101,749) (101,749) |
See Note 0 £ - - - - Other Gains & Losses 2023 £ - - Transfers between funds in 2023 |
Funds carried forward to 2024 £ 92,262 466,413 558,675 558,675 Movement in funds 2023 £ 27,373 27,373 |
|---|---|---|---|
13 Analysis of movements in funds over the year as shown in Note 12
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DocuSign Envelope ID: 11EA06C6-9BF0-4EED-8768-BC524B537190
HANUMAN COMMUNITY CENTRE TRUST
14 Donations, Grants and Legacies
| Donations and gifts from individuals Total public sector revenue grants Revenue grants from government and public bodies Small grants individually less than £1000 Small donations individually less than £1000 Total donations and gifts from individuals |
Current year Unrestricted Funds 2023 £ 114,122 - Current year Unrestricted Funds 2023 £ - - |
Current year Restricted Funds 2023 £ - - Current year Restricted Funds 2023 £ - - |
Current year Endowment Funds 2023 £ - - Current year Endowment Funds 2023 £ - - |
Current year Total Funds 2023 £ 114,122 - Current year Total Funds 2023 £ - - |
Prior Year Total Funds 2022 £ 147,192 147,192 Prior Year Total Funds 2022 £ 10,019 10,019 |
|---|---|---|---|---|---|
----- Start of picture text -----
Total Donations, Grants and Legacies
Total Donations, Grants and A1 46,889 - - 46,889 157,211
----- End of picture text -----
| Legacies 15 Investment income Property Rental Income Total investment income A4 |
Current year Unrestricted Funds 2023 £ 15,000 15,000 |
Current year Restricted Funds 2023 £ - - |
Current year Endowment Funds 2023 £ - - |
Current year Total Funds 2023 £ 15,000 15,000 |
Prior Year Total Funds 2022 £ 15,000 15,000 |
|---|---|---|---|---|---|
16 Expenditure on charitable activities - Direct spending
Current year Current year Current year Current year Prior Year
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DocuSign Envelope ID: 11EA06C6-9BF0-4EED-8768-BC524B537190
HANUMAN COMMUNITY CENTRE TRUST
| Current Year Unrestricted Funds Restricted Funds Endowment Funds 2023 2023 2023 £ £ £ 22,000 - - 8,441 - - 1,620 - - 16,521 - - 5,167 - - Total direct spending B2a 53,749 - - 17 Current year Current year Current year Current Year Unrestricted Funds Restricted Funds Endowment Funds 2023 2023 2023 £ £ £ Premises Expenses 27,658 - - Administrative overheads 1,619 - - Professional fees paid to advisors other than the auditor or examiner 1,530 - - Financial costs 16,903 - - 290 - - Support costs before reallocation 48,000 - - Total support costs - Current Year 48,000 - - The basis of allocation of costs between activities is described under accounting policies Accountancy fees other than examination or audit fees Grocery / Food for Congregation Gross wages and salaries - charitable activities Rent, rates, power and insurance costs Clothes/ Ornaments Support costs for charitable activities Telephone, fax, stationery and other office costs Expenses relating to Religious functions Flowers & Decorations Depreciation & Amortisation in total for Loan interest |
Total Funds 2023 £ 22,000 8,441 1,620 16,521 5,167 53,749 Current year Total Funds 2023 £ 27,658 1,619 1,530 16,903 290 48,000 48,000 |
Total Funds 2022 £ - 9,330 1,788 38,881 5,953 55,952 Prior Year Total Funds 2022 £ 31,931 2,083 2,150 14,843 363 51,370 51,370 - - - |
|---|---|---|
All the expenditure in the prior year was unrestricted.
The basis of allocation of costs between activities is described under accounting policies
18 Total Charitable expenditure
| Current year | Current year | Current year | Current year | Prior Year | |
|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | Total Funds | Total Funds | |
| Current Year | Funds | Funds | Funds | ||
| 2023 | 2023 | 2023 | 2023 | 2022 | |
| £ | £ | £ | £ | £ |
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HANUMAN COMMUNITY CENTRE TRUST
| Total direct spending B2a 53,749 Total support costs B2d 48,000 Total charitable expenditure B2 101,749 All the expenditure in the prior year was unrestricted. Prior Year Prior Year Unrestricted Funds 2022 £ Total direct spending B2a 55,952 Total support costs B2d 51,370 Total charitable expenditure B2 107,322 |
- - - Prior Year Restricted Funds 2022 £ - - - |
- - - Prior Year Endowment Funds 2022 £ - - - |
53,749 48,000 101,749 Prior Year Total Funds 2022 £ 55,952 51,370 107,322 |
55,952 51,370 107,322 |
|---|---|---|---|---|
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HANUMAN COMMUNITY CENTRE TRUST
Activity analysis of Income and expenditure for the for the year ended 1 January 2023
This analysis is classsified by activity and not by conventional nominal descriptions.
| 19 Analysis of income by activity SOFA ref Summary of Total Income, including the items above Donations & Legacies A1 Investment income A4 Total income as shown in the SOFA A Categories of income Income from exchange transactions Activity |
2023 £ 46,889 15,000 129,122 129,122 |
2022 - 157,211 15,000 172,211 172,211 |
|---|---|---|
19