THE VISHWA HIIqDU KENDRA SOUTHALL CIO CHARITY REGISTPATION NUMBER 1192504 2 WY MARGARET ROAD SOUTHALL MIDDLESEX UBI 2R FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 GARCHA & CO CHARTERED CER TIFIED ACCOUNTANTS & STATUTORY AUDITORS HEASLEIGH HOUSE 79A SOTyfH ROAD SOUTHALL MIDDLESEX UBI ISQ TEL: 020 8843 1816 9010 FAX: 020 8813 8249 THE VISHWA HINDU KENDPA SOUTHALL CIO CHARITY REGISTR￿TIoN I(UMBER 1192 504 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 CONTENTS PXGE Executive Comlllittee and Trustees annual report Auditor, 8 report statement 0£ financial actlvltes Balance sheet Note8 to the flnanclal statements 13 THE VISHWA HINDU KENDR6¥ SOUTHALL CIO CHARITY REGISTRATION NUMBER 1192504 STATEMEwf OF THE BXECUTIVE COMMITTEE (THE TRUSTEES I RESPONSIBILITIES FOR THE YE2¥R ENDED 31ST MARCH 2024 The trustees are responslble for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) . The l'aw applicable to charitles In England & Wales requlres the trustees to prepare fLnancial staternents for each financial year whlch give true and tair view of the state 0£ af f airs of the charity and of the incoming resource8 and appllcation ot resources of the charity for that perlod. In preparing these f inancial statements, the trustees are required to: -select suitable con818tentlyi accounting pollc*eg and then apply them -obBerve the methods and princ&ple8 in the Char£tie3 SQRP,. -make J udgments prudent; and accountlng eBtimate8 that are reasonable and -state whether applicable accounting standards have been f ollowed, 8ubJect to any materlal departure6 disclosed and explalned in the . f InancLal 8tateTnents, and -prepare the financial statements on the going concern basls unless it is inappropriate to presume that the charity wlll contlnue in business. The trustee8 are responaible f or keeplng Buf tlcient accounting record8 that disclose with reasonable accuracy at any time the flnaneial posltlon 0£ the charity and enable them to ensure that the . financial .statements comply with the Charitles Act 2011, the Charlty IAecount8 and Reports) Regulatlons 2008 and Lhe provislons of the trust deed/con8titutlon. They are also responsible for 8a£eguarding the assets of the charity and hence for taking reasonable Bteps for the prevention and detection 0£ £raud and other Irregularltles. THE VISHWA HIEJDU KENDRA SOUTHALL CIO CHARITY REGISTPATION NUMBER 1192504 REPORT OF THE EXECUTIVE COMMITTEE (THE TRUSTEES) FOR THE YEAR ENDED 31ST MARCH 2024 '.The" Executive Committee IThe Trustees) presents accounts for the year ended 31st March 2024. its report and BACKGROUND Vishwa Hindu Kendra Ithe Charltyl was formed in 1976 for provlslon of central place 0£ worship in Seuthall and surrounding area. The Charity a registered charity with the Charlty Commission. The Charity a menthership body and its meTnbers consist of Ordinary, Associate and Lif e mentser8. Merftbership is open to ' Indlviduals who have full faith in HlndulsTn and the bellef 9 of Shri Sanatan Dharma In accordance with the requirement laid down in the Constitution. The Charity is governed by its Constitution as amended on the 9th March 1985. PURPOSE AND PRINCIPAL ACTIVITIES The purpose of the Charity is to bring about the Hlnduism and the philosophy 0£ Shri Sanatan Dhanna. awareness of 'The Princlpal actlvlties cf the Charlty are: to provide a central place 0£ worsh&p by Hlndu Prie8t8 for per£orming all the rellglous ceremonies and to conduct publlc worship, prayers and rlteg of births, marrlages and death. to prOV￿de guldance to those in need. to provide educatlonal recreatlonal yoga and Indlan musical facilities and lectures on Hlndu religion to all. REVIEW OF THE YEAR The Char ty continued all Its activltle6 throughout the year. Thls report is approved on behalt 0£ the Executive Cornmittee (The Tru8teesl Any two 0£ the following are authorised to sign on on behalf of the Executive Commlttee, The President, General Secretary and Flnance Secretary. Mr. Kash GENERAL SECRETARY M.R. Sharma FINANCE SECRETARY Mr. Josh FRBSIDENT DATED . THE VISHWA HI1￿u KENDRA SOUTHALL CIO CHARITY REGISTRATION NUMBER 1192504 YEAR ENDED 31ST MARCH 2024 INDEPENDENT AUDITORS, REPORT TO THE TRUSTEES OF THE VISHWA HINDU KENDRA SOUTFIALL CIO nion have,. audited the £inancial 8taternents of Vishwa Hindu Kendra f or ended "31.st March 2024 which comprise of the summary Incorne and Expenditure Account the Balance Sheet and the related notes . The Flnancial Reporting Framework that has been applied in their preparatlon is applicable law and United Kingdoln Accounting Standards includlng Financial Reporting standard 102 The Financlal Reporting ntandarcl apDI.I c.abl.p. in the UK IUniLed Kingdom Generally Ar.c.p.pt.e.d Accounting Practlcel . ,lri our, opinion, the £inancial staternents: glve a true 'and fair IT￿eW 0£ the state of the Charity's affairs as at 31st March 2024 and of it8 Income and expenditure for the year ended,. have been properly prepared In accordance with Unitea Kingdom Generally Accepted Accountlng Pratlce,. have been prepared in accordance wLth the requlrements of the Charltle8 Act 2011. ,Basls of o inlon Wè conducted our audlt in accordance wlth Internatlonal Standards on Auditing IUKI IISAS IUKI l and appllcable law. Our responsib￿lItIeS under those standards are f urther described in the Auditor, 8 responsibllltie8 £or the audit 0£ the financial Statements sectlon our report.we are independent 0£ the Charity In accordance with ethical requlrements that are relevant to our audlt of the £lnancial statements in the UK, including the FRC'S Ethlcal Standard, and we .have ' £uL.f illed our ethlcal re8ponslbllit&es in accordance with these requlrernents . We believe that the evidence we have obtalned su££icient and appropriate to provide a bas18 for our opinion. Concluslons relatln oin concern We have nothing to report respect of the £ollowlng matter8 to whlch the ISAS (UK) require u8 to report to you whère: the trustees, u8e ot the going concern baBI8 of accounting in the preparatioh of the financial statements Is not appropriate,. or the trustees have not disclosed in the tinancial statements any identif led material uncertalnties that may cast Bignif icant doubt about the Charity, s ability to contlnue to adopt the going concern basis of accounting for a period 0£ at least twelve months froTll the date when the flnancial sLaterAents are authorised for issue. THB VISHWA HINDU KENDR￿ SOUTHALL CIO CHARITY REGISTRATION NUMBER 1192504 INDEPENDEirr AUDITORS, REPORT TO THE EXECUTIVE COMMITTEE (THE TRUSTEES) YEAR ENDED 31ST MARCH 2024 other inf ormation The trustees are re8ponsible for other information. The other nf ormation included in the annual report other than the f inancial statements and our auditor's report thereon. Our opinion on the financial statements does not cover the other inf ormation and, except to he extent e￿pLIcitIY stated in our report. we do express any £orrA assurance conclusion thereon. Matters on which we are re ired to re ort b exce tion Iii tlie light of the l