Chari stration No 1165748 COVENTRY KERALA COMMUNITY UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025
COVENTRY KERALA COMMUNITY Contents of the Financial Statenients for the year ended 30 June 2025 Page Report of the Trustees 3-5 Statement ofFinaneial Aetivfites Balallee Sheet Illternal Auditors Report Notes to tbe Financial Statements 9-11
Pft8t3 COVENTRY KERALA COMMuf41TY TRUSTEES REPORT FOR THE YEAR ENDED 30TH JUNE 2025 The Trustees present their report with the financial statements of the charity for Ihe year ended 30 June 2024. The trustees have adopted the provisons of the Statement of Recommended Practice (SORP) Accounting and Reporting by Charities issued in March 2005. REFERENCE AND ADMINISTRATIVE DETAI Registered Charity Number is 1165748 Re istered Office 3 Skipworth Road, Binley, Coventy CV3 2XA Chari Trustees John YohannaD (Chairman) Johnson Yohannan (Secretary) Georgekutty Thomas (Vice CbairmaD) Taj Thomas (Joint Secretary) Polaehen Poulose (Treasurer) Paulson Mathai (Joint Treasurer) STRUCTURE, GOVERNANCE, AND MANAGEMENT Governing Document The Charity is controlled by its governing documents. a constitution adopted on 25 February 2016. Appointment of Trustees All the Trustees are appointed at the Annual General Body Meeting of the Charity on 15 June 2024 for the period 01 July 2024 to 30 June 2025 Risk MaJ)agemellt The Trustees have a duty to identify and review the risks to which the charity exposed and to ensure appropiate controls are in place to provide reasonable assurance against fraud and eOr. Current Bank AceouDt The Charity operartes one bank cuurent account for day to day running ( Acc No 05655086) and an Aid Appeal Account ( Acc No 49348962) and one Reserve Account (No 56619660)
COVEIYTRY KERALA COMLIWNITY TRUSTEES REPORT FOR THE YEAR ENDED 30TH JUNE 2025 OBJECTIVES AND ACTIVITIES Objectives and Aims The main objective of the charity is to promote Social, Cultural, Economic and CoFnmunity Development in the ethinc minority community (mainly Kerala Expatriates) and enhance integration of the community to the United Kingdom The main activities of the Charity are organising cultural, sport and family events during the year The charity is run by volunteers, without remuneration. No salary paid Éo the trustees during the year FINANCIAL REVIEW Reserves Policy The Charity reserves are held to fund its current and future activities. Tl)e retained surplus of the charity as of 30 June 2025 WAS £30,137 (£24,035 &s on 30 June 2024.)which inculdes Restrici¢d and Desiganted Funds On l O March 2019 charity designated a fund towards Capital and Buildin& which accumulated £28.989 as of 30 June 2025. (£20,51 l as on 30 June 2024) with futher contributions which can only used by the permission of the nonnal general body for the acquisition of capilal assets to the charity not for the day to day charity running expenses. The Charity has a restricted fund from the charity collection during the events and that fund stands at 30 June 2025 is £1,120. (£1020 as on 30 June 2024} Funds Én deficit There is a defiCIt in general fund which owes the chair £130 pounds Principal Funding Sources The Charity principal sources of funds are income from subcription, sponsorship for the events. raffle contribution from the members for the events, Charity Donation Appeals ProEramme8 during the Year Membership Catnpagin conducted during July to August 2024, Kerala Harvest Festival ( Onam) programme organised on 28 September 2024. Sports Day and Card Competion condu¢t¢d on 03 Aug 2024and 04 Sep 2024 respectively. New year Cultural Programme( New year & Chirstmas) was conducted on 04 January 2025
COVENTRY KERALA COMMUNITY TRUSTEES REPORT FOR THE YEAR Ef4DED 30TH JUNE 2025 Trustees, responsibilities for the finantial statements The Trustees are required to prepare financial statem¢nts for each financial year which give a true and fair view of the st&te of affairs of the Charity and of the income and expenditure for that period. In preparing those financial statements the Trustees are required to.. select suitable accounting policies and then apply them consistently. observe the methods and principl¢s in the applicable Charities SORP. make judgements and estimates that are reasonable and prudent. state whether applicable accounting standards and statements of recomtnended practice have been followed. and. prepare the accounts on the going concern basis unless it is inappropriate to presume that the Charity will continue its operations. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Trust and to enable them lo ensure that the accounts comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ON BEHALF OF THE TRUSTEES AIYD CHARITY Johnson Yoh nnAn Trustee and Secretary 30 June 202S
COVENTRY KERALA COMMUNITY STATEMENT OF FINANCIAL ACTIVITES FOR THE YEAR ENDED 30 JUNE 2025 2025 Total Funds 2024 Total Funds Unrestricted Restricted Funds Fund$ Not¢ INCOMING RESOURCES Incoming resources from generated funds Stewardship Income Sponsorship Income Events Income Gift Aid Income Aid Appeal Income Other Income 7,770 7,200 7,443 8,264 7,770 7.200 7,443 8,264 loo 448 8,790 10,616 18.672 4.132 4.526 429 li 100 448 Total Ineomillg Resources 31,125 loo 31,225 47,165 RESOURCES EXPENDED Cost of generating funds Cost and expenses of generating income Governing Expense Aid Appeal Contributions Other Resources expanded 22,890 2.264 22,890 2,264 36.284 1,270 4.506 170 123 123 Total Resources Expanded 25277 25,277 42230 NET INCOMING RESOURCES BEFORE TRANSFERS 5048 loo 5,948 4,935 Gross transfers betw¢en funds Net incoming l (outgoing) resources 5,848 100 5,948 4,935 R£CONCILIATION OF FUNDS Total funds brought forward 24,035 l9.100 TOTAL FUNDS CARRIED FORWARD 5,848 loo 29,983 24,035
COVENTRY KERALA COMMUNITY BALANCE SHEET AS AT 30 JUNE 2025 2025 Tolal Funds 2024 Total Funds Unrestrieted Restricted Fund$ Funds Nots FIXED ASSETS Tangible Assets CURRENT ASSETS Debtors Cash in Hand Cash at bank - Current Account Cash at b&nk- Reserve Account 25 25 1,124 28,989 30,138 433 3.091 20.511 24,035 1,120 28,989 30,109 29 CREDITORS: Amoullts falling due withill one year 155 155 NET CURRENT ASSESTS 30,109 29,983 24,035 TOTAL ASSETS LESS CURRENT LIABILrrIE (126) 30,109 29,983 24.035 NET ASSETS {126) 30,109 29,983 24,035 FUNDS Unrestricted Funds Desiganted Fund(Fixed Asset Reserve) Restricted Funds (126) {1?6) 28,989 1,120 2.504 20,511 1,020 28,989 1,120 TOTAL FUNDS 1126) 30,109 29,983 24,035 The financial s ement were approved by General Body Meeting on and were signed on its behalf by John Yohannall Trustee and Chairman Polaehen Poulose Trustee Georgekutty Thomas Trustee
Pw8 COVENTRY KERALA COMMUNITY INTE114L AUDITORS REPORT TO THE TRUSTEES FOR THE YEAR ENDED 30TH JUNE 2025 We have examined the Income and Expenditure Accounts of the Coventry Kerala Community (CKC) for the year ended 30 June 2025. We obtained inforn)ation and explantions, which to the best of our knowlegde and belief were necessary for the purpose of the audit. We auditors have taken the reponsibility of expressing our opinion on the financial statements prepared by the Trustees, whi¢h inculdes assessing the accounting principles. In our opinion, the financial statements give a true and fair view from the inforniation received and explanlions provid¢d to us. Mr Abraham Kurien Internal Auditor Mr Matbew Daniel Internal Auditor
COVENTRY KERALA COMTrtUNITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025 Accounting Policies Basis ofaccounting The financial statements have been prepared under the historical accounting rules and in &ccordance with the Financial Reporting Standard for Smaller Entities (effective April 2008) the Charties Act 201 l and the requirements of the Satament of Recommended Practice, Accounting and Reporting by Charities Depreciation Depreciation of fixed assets is calculated to write off their cost or valuation less any residual value over th¢ir ¢5timated useful lives as follows, Tangible Assets Computer Equipments straight line basis straight line basis 33/0 TaxAtion The Charity is exempt from tax on its charitable activities Incomillg Resourees All incoming resources are included on the statement of Financial Activitie8 when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Resources Expanded Expenditure is a¢¢ounted for on an accurals basis and has been classified under headings that aggregate all cost related lo the category, where costs cannot be direcilry attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Fund Aceounting Unrestricted funds can be used in accordance with the chartiable objectives at the discretion of the trustees Restricted funds can only be used for particular restricted purposes within the objects of the charity Restri¢tions arise when specified by the donor or when funds are raised or surplus retain for particluar restricted purposes and further approval of the AGM
Pwxe 10 COVENTRY KERALA COMMUNTTY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025 Trustees Remuneration and Benefits There were no trustees remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024. Trustees Expenses There were no trustees expenses paid for the year ended 30 June 2025 nor for the year ended 30 June 2024. Events Income 2025 2024 Eveiit I Siageshow Fund Raiser Event 2 - Onam Cultural Programme Event 3 - Sports &Games Day Event 4 - New Year Cultural Programme Event 5 - One Day Trip Event 6 - Charity Cultural Programme Event 7- 4.645 9,137 400 6,665 150 628 3,360 1.130 Events Expense Event l - Stageshow Fund Raiser Event 2 - Onam Cultural Programme Event 3 - Sports &Games Day Event 4 - New Year Cultural Programme Event 5 - One Day Trip Event 6- Charity Cultural Programme Event 7- 2,586 16,024 1,616 10.252 3,292 2,514 13,375 763 8,752 Debtors 2024 2023 Other Debtors ( Hall Rent Deposit) Other Re¢eivables
P&8ell COVENTRY KERALA COMMUNITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025 2025 2024 Creditors: Amounts falling due within olle year Other Creditors Other Payables 135 20 155 io Movement of Funds Net Movement in Funds Transfer Between As At Funds 30 Jun 25 Ason OlJul 24 Unrestricted FuDds- General 2,504 12,630) (1?6) Restricted Funds- Charity 1020 100 1,120 Unrestricted Funds- Designated 20511 8,478 28.989 Total Funds 24,035 5,948 29,983 li Aid Appeal Funds Fund l - Canc¢rFund Fund2- Fund3- 4,526 12 Aid Appeal Contributions Fund l - CancerFund Fund2- Fund3- 4,506
Puy12 COVENTRY KERALA COMMUNITY INDEPENDENT EXAMINERS REPORT FOR THE YEAR ENDED 30TH JUNE 2025 I report on the financial si&tements of Coventry Kerala Community for the year ended 31 June 2025 on pages 6, 7 and 9 to I l. Thi5 report is made 501ely to the Charitls Trustees as a body, in accordance with the Charities Act 2011. Our work h2s been undertaken so that we might state to the ChaTity'5 Trustee5 thosc mattcrs we arc rcquircd to state to Ihem in our re]x>rt and for no other purposc. To thc fullcst extent pem)iLied by IAW we do not accept or assume TesFonsibility to anyone other than the Charity tsnd the Charity's Trustee5 as a body, for our examination work, for this lert, or for the opinions we have formed. Respective responsibilities of Trustees And txamitter As described on page 5 the Charity's Trustc&% are reswnsible for the preparation of the financial statements and for being satisfied that they give a irue and fair view. The Tru5tee5 considcr that an audit is not required for this year under the Charities Act 2011, $.144{2} I'lhe 2011 Act-'l and that an independent examination is needed. l am qualified to undertake the examinaiion, being a qualified mernber of ICAEW. Having satisfted myself that the charity is eligible for independent examination. it is my reSnsibIlitY to.. Examine the a¢counts under s.145 of the 2011 Act,. To hllow the pmcedures laid down in the general Directions given by the Charity Comtnission under s.145(5llbl ofthe To 5ta(e whether particular matters have Come ¢0 my attention. Basis of independent ex8mintr's report My examination was carried out in accordan¢e with the general Directions given by the Charity ComtDiSbiOll. An examination in¢ludes a review ofthe accounting records kept by thc Charity and a tOEnparison of the accounts prc5cnted with those reeords. It also includes consideration of any unusual iterns or di5c105ure5 in thc account%, and seeking explanations frorn you &$ Tnjslees Conceming any such Tnatters.-Fhe proccdures undertaken do not provide &ll the cwidcnc¢ that would be required in an audit and consequently no opinion is given as to whether thc accounts present a'lrue and fair view" and the report is limited to those matters set out in the statement below.
13 COVENTRY KEIi4LA COMMUNITY INDEPENDENT EXAMINERS REPORT (continued) FOR THE YEAR ENDED 30TH JUIYE 2025 IDdepethdertt ex#mÈner's slatemeDt In eonnectton with my ex2min8tion, no matter has come to my attention.. {1) which gives Tne reasonable cause to believe that in any material respect the requirements.. to keep accounting record5 in accordance with the Charities Aci 2011. and to prcparc accounts which aecord with the accounlin8 Tecords. comply with the aoUntIng requirernents of the Charities Act 2011 and the methods and principle5 of FRS 102"The Financial ertIng Standard applicable in the UK and Republic of Ireland". havc not bcen met- or (2) to which, in my opinion. attention should be drawn in order to enable a proper understanding of the ac¢ounts to be reached. Name- Neil Wibon Rel¢vAnt proft$$iong1 qugllflegtion or body: ICAEW 8 Wolverton Road, Snitterfjeld, Stratford upon Avon, CV37 QHB 24 Deeemkr 2025