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← Kera Kundanpur Youth Wing (UK)

2024-07-31-accounts

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Charity Name members of KERA KUNDANPUR YOUTH WING (UK) On accounts for the year 31[ST] JULY 2024 Charity no 1174247 ended (if any) Set out on pages PAGE 1 of 1 (remember to include the page numbers of additional sheets)

Respective The charity's trustees are responsible for the preparation of the accounts in responsibilities of accordance with the Charities Act 2011 (“the Act”). trustees and examiner

The charity’s trustees consider that an audit is not required for this year under section 144 of the Act and that an independent examination is needed. I am qualified to undertake the examination by being a qualified member of Association of Accounting Technician (AAT) & Institution of Financial Accountant (IFA)

It is my responsibility to:

Basis of independent My examination was carried out in accordance with general Directions given examiner’s statement by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. Independent In connection with my examination, no material matters have come to my examiner's statement attention. 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. Signed: Rajesh Vekaria Date: 29/05/2025 Name: Rajesh Vekaria (FMAAT FFA FIPA FTA) Relevant professional Fellow member of Association of Accounting Technician (FMAAT) & Fellow qualification(s) or body member of Institution of Financial Accountant (FFA), Fellow member of (if any): Institution of Public Accountant (FIPA) & Fellow Tax Advisors Address: Vision House, 31 Kenton Park Avenu, Harrow, Middlesex, HA3 8DS

1

IER

Aug 2018

Charity No
(ifany)
1174247
Period start date
01/08/2023
To
Period end
date
31/07/2024
Charity NameKera Kundanpur Youth Wing (UK)
Annualaccountsforthe period
"—~~——————~~
FOR ENGLAND AND WALES		 Charity No
(ifany)
1174247
Period start date
01/08/2023
To
Period end
date
31/07/2024
Charity NameKera Kundanpur Youth Wing (UK)
Annualaccountsforthe period
"—~~——————~~
FOR ENGLAND AND WALES		 Charity No
(ifany)
1174247
Period start date
01/08/2023
To
Period end
date
31/07/2024
Charity NameKera Kundanpur Youth Wing (UK)
Annualaccountsforthe period
"—~~——————~~
FOR ENGLAND AND WALES		 Charity No
(ifany)
1174247
Period start date
01/08/2023
To
Period end
date
31/07/2024
Charity NameKera Kundanpur Youth Wing (UK)
Annualaccountsforthe period
"—~~——————~~
FOR ENGLAND AND WALES		 Charity No
(ifany)
1174247
Period start date
01/08/2023
To
Period end
date
31/07/2024
Charity NameKera Kundanpur Youth Wing (UK)
Annualaccountsforthe period
"—~~——————~~
FOR ENGLAND AND WALES		 Charity No
(ifany)
1174247
Period start date
01/08/2023
To
Period end
date
31/07/2024
Charity NameKera Kundanpur Youth Wing (UK)
Annualaccountsforthe period
"—~~——————~~
FOR ENGLAND AND WALES		 Charity No
(ifany)
1174247
Period start date
01/08/2023
To
Period end
date
31/07/2024
Charity NameKera Kundanpur Youth Wing (UK)
Annualaccountsforthe period
"—~~——————~~
FOR ENGLAND AND WALES
Section A Statement of financial activities Section A Statement of financial activities Section A Statement of financial activities
Recommended categories by
activity		 Guidance Notes Unrestricted
funds		 Restricted
income
funds		 Endowment
funds		 Total funds Prior year
funds
£ £ £ £ £
Incoming resources (Note 3) F01 F02 F03 F04 F05
Income and endowments from:
Donations and legacies S01 18,741 - - 18,741 26,138
Charitable activities S02 14,312 - - 14,312 11,257
Other trading activities S03 - - - - -
Investments S04 - - - -
Separate material item of income S05 - - - - -
Other S06 - - - -
Total S07 33,053 - - 33,053 37,395
Resources expended (Note 6)
Expenditure on:
Raising funds S08 - - - - -
Charitable activities S09 29,810 - - 29,810 35,254
Separate material item of expense S10 - - - - -
Other S11 - - - - -
Total S12 29,810 - - 29,810 35,254
Net income/(expenditure) before investment
gains/(losses) S13 3,243 - - 3,243 2,141
Net gains/(losses) on investments S14 - - - - -
Net income/(expenditure) S15 3,243 - - 3,243 2,141
Extraordinary items S16 - - - - -
Transfers between funds S17 - - - - -
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use S18
Gains and losses on revaluation of fixed assets for the charity’s own use		 - - - - -
Other gains/(losses) S19 - - - - -
Net movement in funds S20 3,243 - - 3,243 -
Reconciliation of funds:
Total funds brought forward S21 31,188 - - 31,188 29,048
Total funds carried forward S22 34,431 - - 34,431 31,188
1

Section B Balance sheet

Fixed assets
Intangible assets (Note 15)
Tangible assets (Note 14)
Heritage assets (Note 16)
Investments (Note 17)
Total fixed assets
Current assets
Stocks (Note 18)
Debtors (Note 19)
Investments (Note 17.4)
Cash at bank and in hand (Note 24)
Total current assets
Creditors: amounts falling due within
one year (Note 20)
Net current assets/(liabilities)
Total assets less current liabilities
Creditors: amounts falling due after
one year (Note 20)
Provisions for liabilities
Total net assets or liabilities
Funds of the Charity
Endowment funds (Note 27)
Restricted income funds (Note 27)
Unrestricted funds
Revaluation reserve
Total funds
Signed by one or two trustees on behalf of all
the trustees		 Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21		 Unrestricted
funds
£
F01		 Restricted
income
funds
£
F02		 Endowment
funds
Total this
year
£
£
F03
F04		 Endowment
funds
Total this
year
£
£
F03
F04		 Total last
year
£
F05
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
34,431 - - 34,431 31,188
34,431 - - 34,431 31,188
- - -
34,431 - - 34,431 31,188
34,431 - - 34,431 31,188
- - - - -
- - - - -
34,431 - - 34,431 31,188
- - -
- -
34,431 - 34,431 31,188
-
34,431 - - 34,431 31,188
Signature Print Name Date of
approval
dd/mm/yyyy
Shivilal Patel 06/05/2025
Pravin Khimani 06/05/2025

CC17a (Excel)

30/05/2025

2

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

The charity constitutes a public benefit entity as defined by FRS 102.*

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that At least one years expected costs are kept as unrestricted support the conclusion that the charity is a reserve. going concern; Disclosure of any uncertainties that make N/A the going concern assumption doubtful; Where accounts are not prepared on a N/A going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { 2 }.

Yes
No		 * -Tick as appropriate

Please disclose:

Please disclose:
(i) the nature of the change in accounting policy; N/A
(ii) the reasons why applying the new accounting
policy provides more reliable and more relevant
information; and
(iii) the amount of the adjustment for each line
affected in the current period, each prior period
presented and the aggregate amount of the
adjustment relating to periods before those
presented, 3.44 FRS 102 SORP.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes No * -Tick as appropriate

Please disclose:

(i) the nature of any changes;

(ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes No * -Tick as appropriate

Please disclose:

Please disclose:
(i) the nature of the prior period error; N/A
(ii) for each prior period presented in the accounts,
the amount of the correction for each account line
item affected; and
(iii) the amount of the correction at the beginning of
the earliest prior period presented in the accounts.

CC17a (Excel)

30/05/2025

3

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Support costs
The charity has incurred expenditure on support costs.
Volunteer help
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in
'Income from other trading activities' with the corresponding stock recognised in the
balance sheet. On its sale the value of stock is charged against 'Income from other
trading activities' and the proceeds from sale are also recognised as 'Income from
other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
Donated goods
Contractual income and
performance related
grants
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
Grants and donations
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
Government grants
The charity has received government grants in the reporting period
Tax reclaims on
donations and gifts
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
Donated services and
facilities
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Income from interest,
royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
Income from membership
subscriptions
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.		 Yes
No
N/a		 Yes
No
N/a		 Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
2.4 ASSETS
1,000
Intangible fixed assets
Heritage assets
Settlement of insurance
claims
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
Redundancy cost
The charity made no redundancy payments during the reporting period.
Deferred income
No material item of deferred income has been included in the accounts.
Creditors
The charity has creditors which are measured at settlement amounts less any trade
discounts
Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
Basic financial
instruments
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
2.3 EXPENDITURE AND LIABILITIES
Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
Investment gains and
losses
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
Tangible fixed assets for
use by charity
The depreciation rates and methods used are disclosed in note 9.2.
Governance and support
costs
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their
usage.
They are valued at cost.
Investments
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
Grants with performance
conditions
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
Grants payable without
performance conditions
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
Stocks and work in
progress
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at		 Yes
No
N/a		 Yes
No
N/a		 Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
1,000
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
Debtors
Current asset
investments		 (
g
)
g
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
The charity has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than
to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
Yes
No
N/a
Yes
No
N/a

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Donations andgifts
18,741 - - 18,741 26,138
Gift Aid
1,975 - - 1,975 -
New Years Eve
- - - 3,210
General grants provided by government/other
charities
- - - -
Membership subscriptions and sponsorships
which are in substance donations
8,703 - - 8,703 7,960
Donatedgoods, facilities and services
- - - -
Internal Transfer
1,350
1,350
Other
2,283 - - 2,283 86
Total 33,053 - - 33,053 37,395
- - -
- - -
- - -
- - -
- - - -
- - - -
Other
- - - -
Total - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
Total - - - - -
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasingincome
- - - - -
Other
- - - - -
Total - - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Total - - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- - - - -
Total - - - - -
33,053 - - 33,053 37,395
Other information:
Analysis
Donations
and legacies:
Charitable
activities:
TOTAL INCOME
Other:
Other trading
activities:
Income from
investments:
Separate
material item
of income:		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Analysis		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Analysis		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Analysis		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Analysis		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Analysis		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Analysis
Donations andgifts 18,741 - - 18,741 26,138
Gift Aid 1,975 - - 1,975 -
New Years Eve - - - 3,210
General grants provided by government/other
charities		 - - - -
Membership subscriptions and sponsorships
which are in substance donations		 8,703 - - 8,703 7,960
Donatedgoods, facilities and services - - - -
Internal Transfer 1,350 1,350
Other 2,283 - - 2,283 86
Total 33,053 - - 33,053 37,395
- - -
- - -
- - -
- - -
- - - -
- - - -
Other - - - -
Total - - - -
- - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Interest income - - - - -
Dividend income - - - - -
Rental and leasingincome - - - - -
Other - - - - -
Total - - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Total - - - - -
Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use		 - - - - -
Gain on disposal of a programme related
investment		 - - - - -
Royalties from the exploitation of intellectual
propertyrights		 - - - - -
Other - - - - -
Total - - - - -
33,053 - - 33,053 37,395
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.

CC17a (Excel)

30/05/2025

7

Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

CC17a (Excel)

30/05/2025

8

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Analysis
Expenditure on raising funds:		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year
Incurred seeking donations - - - - - - - -
Incurred seeking legacies - - - - - - - -
Incurred seeking grants - - - - - - - -
Operating membership schemes and
social lotteries		 - - - - - - - -
Staging fundraising events - - - - - - - -
Fudraising agents - - - - - - - -
Operating charity shops - - - - - - - -
Operating a trading company
undertaking non-charitable trading
activity		 - - - - - - - -
Advertising, marketing, direct mail and
publicity		 - - - - - - - -
Start up costs incurred in generating
new source of future income		 - - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - -
Investment management costs: - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice - - - - - - - -
Investment administration costs - - - - - - - -
Intellectual property licencing costs - - - - - - - -
Rent collection, property repairs and
maintenance charges		 - - - - - - - -
- - - - - - - -
Total expenditure on raising funds - - - - - - - -
Expenditure on charitable activities:
Facilities hire 18,600 - - 18,600 16,800 16,800
New years eve function 5,000 - - 5,000 15,380 15,380
Sports activities 1,682 1,682 1,589 - - 1,589
Sports Day 734 734 182 182
Membership refunds - 219 - - 219
Internal Transfer 1,350 1,350 - - -
Canteen 306 - - 306 1,025 1,025
Bank Charges 99 99 60 60
Events 2,040 - - 2,040 - - - -
Total expenditure on charitable
activities		 29,810 - - 29,810 35,254 - - 35,254
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
Othergovernance costs - - - - - - -
- - - - - - - -
- - - - - - - -

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9

- - - - - - - -
TOTAL EXPENDITURE
Total other expenditure		 - - - - - - - -
29,810 - - 29,810 35,254 - - 35,254

Other information:

Analysis of expenditure on charitable activities

Thisyear Thisyear Thisyear Thisyear Lastyear Lastyear Lastyear Lastyear
Activity or programme Activities
undertaken
directly		 Grant
funding of
activities		 Support
Costs		 Total this
year		 Activities
undertaken
directly		 Grant
funding of
activities		 Support
Costs		 Total last
year
£ £ £ £ £ £ £ £
Activity1 - - - - - - - -
Activity2 - - - - - - - -
Other - - - - - - - -
Total - - - - - - - -

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10

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Accruals for grants payable
Bank loans and overdrafts
Trade creditors
Payments received on account for contracts or
performance-related grants
Accruals and deferred income
Taxation and social security
Other creditors
Total		 Amounts falling due within
oneyear		 Amounts falling due within
oneyear
Amounts falling due after
more than oneyear
Amounts falling due after
more than oneyear
This year
£		 Last year
£		 This year
£		 Last year
£
- - - -
- - - -
- - - -
- - - -
- -
- - - -
- - - -
- - - -

20.2 Deferred income

Please complete this note if the charity has deferred income.

come.
Thisyear Lastyear

This year
£		 Last year
£
- -
- -
- -
- -

Please explain the reasons why income is deferred.

Due to the Covid 19 pandemic and closure of the hire of facilities. The membership amounts received for the calendar year 2020 was apportioned between the number of weeks available for use, over the total number of weeks that were expected, for use of the facilities. As the sports facilities remained unopen since 2020, the membership was deferred again into the 2020/2021 accounts However as the facilities has reopened this

Movement in deferred income account

Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period

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11

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other
Cash at bank and on hand
Total
Short term cash investments (less than 3 months maturity date)
Short term deposits		 This year
£		 Last year
£
- -
- -
34,431 31,188
- -
34,431 31,188

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12

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds


funds
Fund names Type PE, EE
**R or UR ***		 Purpose and Restrictions Fund
balances
brought
forward
£		 Income
£		 Expenditure
£		 Transfers
£		 Gains and
losses
£		 Fund
balances
carried
forward
£
Generalunrestrictedfund UR Fundsretainedforcharity's ownuse 31,188 33,053 - 29,810 34,431
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 31,188 33,053 - 29,810 - - 34,431

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13

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and UR - unrestricted funds


unrestricted funds
Fund names Type PE, EE
**R or UR ***
Purpose and Restrictions		 Fund
balances
brought
forward
£		 Income
£		 Expenditure
£		 Transfers
£		 Gains and
losses
£		 Fund
balances
carried
forward
£
Generalunrestrictedfund UR Fundsretainedforcharity's ownuse 29,048 37,395 -35,254 - - 31,188
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 29,048 37,395 - 35,254 - - 31,188

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14

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Charity Name members of KERA KUNDANPUR YOUTH WING (UK) On accounts for the year 31[ST] JULY 2024 Charity no 1174247 ended (if any) Set out on pages PAGE 1 of 1 (remember to include the page numbers of additional sheets)

Respective The charity's trustees are responsible for the preparation of the accounts in responsibilities of accordance with the Charities Act 2011 (“the Act”). trustees and examiner

The charity’s trustees consider that an audit is not required for this year under section 144 of the Act and that an independent examination is needed. I am qualified to undertake the examination by being a qualified member of Association of Accounting Technician (AAT) & Institution of Financial Accountant (IFA)

It is my responsibility to:

Basis of independent My examination was carried out in accordance with general Directions given examiner’s statement by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. Independent In connection with my examination, no material matters have come to my examiner's statement attention. 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. Signed: Rajesh Vekaria Date: 29/05/2025 Name: Rajesh Vekaria (FMAAT FFA FIPA FTA) Relevant professional Fellow member of Association of Accounting Technician (FMAAT) & Fellow qualification(s) or body member of Institution of Financial Accountant (FFA), Fellow member of (if any): Institution of Public Accountant (FIPA) & Fellow Tax Advisors Address: Vision House, 31 Kenton Park Avenu, Harrow, Middlesex, HA3 8DS

1

IER

Aug 2018