**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: - examine the accounts under section 145 of the Charities Act, - to follow the applicable Directions given by the Charity Commission (under section 145(5)(b) of the Act, and - to state whether particular matters have come to my attention **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 Name**Kera 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 Name**Kera 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 Name**Kera 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 Name**Kera 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 Name**Kera 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 Name**Kera 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 Name**Kera 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) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* - -Tick as appropriate ## **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|-|-|-|-||-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| CC17a (Excel) 30/05/2025 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**|-|-|-|-|-|-|-|-| |||||||||| CC17a (Excel) 30/05/2025 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** CC17a (Excel) 30/05/2025 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| CC17a (Excel) 30/05/2025 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| CC17a (Excel) 30/05/2025 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| CC17a (Excel) 30/05/2025 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: - examine the accounts under section 145 of the Charities Act, - to follow the applicable Directions given by the Charity Commission (under section 145(5)(b) of the Act, and - to state whether particular matters have come to my attention **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**