Registered Charity number: 1180226
**HINDUISM SPIRITUAL WELFARE ORGANISATON REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020**
## **HINDUISM SPIRITUAL WELFARE ORGANISATON Report Of The Trustees and Unaudited Financial Statements For The Year Ended 31 December 2020**
## **Contents**
|**Contents**||
|---|---|
||**Page**|
|Charity Information|1|
|Report of The Trustees|2|
|Income and Expenditure Account|3|
|Balance Sheet|4|
|Notes to the Financial Statements|5|
|The following pages do not form part of the statutory accounts:||
|Detailed Income and Expenditure Account|6|
**HINDUISM SPIRITUAL WELFARE ORGANISATON Charity Information For The Year Ended 31 December 2020**
## **Trustees Charity Number Principal Address**
Shashi Panday B Kaur 1180226 36A Birmingham Road Great Barr Birmingham West Midlands B43 6NS
Page 1
**HINDUISM SPIRITUAL WELFARE ORGANISATON Charity No. 1180226 Report of the Trustees for The Year Ended 31 December 2020**
The trustees present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.
## REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number 1180226
Principal address 36A Birmingham Road Perry Barr Birmingham West Midlands B43 6NS
Trustees MR S B PANDAY TRUSTEE B KAUR TRUSTEE
## STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
............................................. MR S B PANDAY - Trustee
Page 2
## **HINDUISM SPIRITUAL WELFARE ORGANISATON Income and Expenditure Account For The Year Ended 31 December 2020**
|**Notes**
**TURNOVER**
Cost of sales
**GROSS SURPLUS**
Administrative expenses
**OPERATING SURPLUS AND SURPLUS FOR THE FINANCIAL**
**YEAR**|**2020**
**£**
**920**
(684 )
**236**
(62 )
**174**|**2019**
**£**
**14,543**
(1,317 )|
|---|---|---|
|||**13,226**
(496 )|
|||**12,730**|
The notes on page 6 form part of these financial statements.
Page 3
## **HINDUISM SPIRITUAL WELFARE ORGANISATON Balance Sheet**
## **As at 31 December 2020**
|**Notes**
**CURRENT ASSETS**
Cash at bank and in hand
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
Income and Expenditure Account
**FUNDS**|**2020**
**£**
**£**
12,904
**12,904**
**12,904**
**12,904**
**12,904**
12,904
**12,904**|**2020**
**£**
**£**
12,904
**12,904**
**12,904**
**12,904**
**12,904**
12,904
**12,904**|**2019**
**£**
**£**
12,730
**12,730**
**12,730**
**12,730**
**12,730**
12,730
**12,730**|**2019**
**£**
**£**
12,730
**12,730**
**12,730**
**12,730**
**12,730**
12,730
**12,730**|
|---|---|---|---|---|
||**12,904**||**12,730**
||
|||**12,904**||**12,730**|
|||**12,904**||**12,730**|
|||12,904||12,730|
|||**12,904**||**12,730**|
For the year ending 31 December 2020 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
## **Director's responsibilities**
- The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Shashi Panday T rustee 08/10/2021
The notes on page 6 form part of these financial statements.
Page 4
**HINDUISM SPIRITUAL WELFARE ORGANISATON Notes to the Financial Statements For The Year Ended 31 December 2020**
## **1. Accounting Policies**
## **Accounting convention**
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
## **Incoming resources**
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## **Resources expended**
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Taxation**
The charity is exempt from tax on its charitable activities **.**
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements **.**
## **2. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2020 **.**
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 December 2020 **.**
## **3. MOVEMENT IN FUNDS**
||**Net movement in funds At 31.12.20**|**Net movement in funds At 31.12.20**|
|---|---|---|
||**£**|**£**|
|**Unrestricted funds**|||
|**General fund**|**174**|**12,904**|
|**TOTAL FUNDS**|**174**|**12,904**|
Page 5
## **HINDUISM SPIRITUAL WELFARE ORGANISATON Detailed Income and Expenditure Account For The Year Ended 31 December 2020**
|**TURNOVER**
Donations
**COST OF SALES**
Food and subsistence expenses
**GROSS SURPLUS**
**Administrative Expenses**
Computer software, consumables and website
**OPERATING SURPLUS AND SURPLUS FOR THE FINANCIAL**
**YEAR**|**2020**
**£**
**£**
920
684
**(684 )**
**236**
62
**(62 )**
**174**|**2020**
**£**
**£**
920
684
**(684 )**
**236**
62
**(62 )**
**174**|**2019**
**£**
**£**
14,543
1,317
**(1,317 )**
**13,226**
496
**(496 )**
**12,730**|**2019**
**£**
**£**
14,543
1,317
**(1,317 )**
**13,226**
496
**(496 )**
**12,730**|
|---|---|---|---|---|
||62||
496||
|||**236**
**(62 )**||**13,226**
**(496 )**|
||||||
|||**174**||**12,730**|
Page 6