THE VISHWA HINDU KEDIDRA SOUTHALL CIO
CHARITY REGISTPATION NUMBER 1192504
2 LADY MARGARET ROAD
SOUTHALL
MIDDLESEX UBI 2RA
FINANCIAL STATEMENTS FOR THE YEAR
ENDED 31ST MARCH 2025
GARCHA & CO
CHARTERED CERTIFIED ACCOUNTANTS
& STATUTORY 2¥UDITORS
HEASLEIGH HOUSE
7 9A SOUTH ROAD
SOUTHALL
MIDDLESEX UBI ISQ
TEL: 020 8843 1816
9010
FAX: 020 8813 8249

THE VISHTrIA HINDU KENDRA SOiTfHALL CIO
CHARITY REGISTRATION EIUMBER 11925 04
FINANCIAL STATEMENTS FOR THE YEAR ENDED
31ST MARCH 2025
CONTENTS
PAGE
Executive Committee and Trustees annual report
Auditor,
report
statement of f inancial
activite8
Balance sheet
Notes to the £inancial statements
14

THE VISHWA HINDU KENDRA SOWHALL CIO
CHARITY REGISTRATION NUMBER 1192504
STATEMENT OF THE EXECUTIVE COMMITTEE (THE TRUSTEES) RESPONSIBILITIES
FOR THE YEAR ENDED 31ST MARCH 2025
The
trustees
are responsible £or preparing the
Trustees,
Report
and the financial statements in accordance with applicable law and
United Kingdom Accounting Standards
(United KingdoT
Generally
Accepted Account.ing Practicel
The law applicable to charities in England & Wales
requires
the
L'LusLgeb
Lu ￿)Le￿)￿l-e financial £3tateTnentg for oach financial year
which give
true and falr view of the state of
af fairs
of the
charity and 0£ the incorning resources and application of
resources
u£ tlie
chaiity for that poriod.
In preparing trheBe
financ.ial.
statements, the trustee8 are required to:
accounting policles
-8elect
8Ultable
conslstently,.
and
then
apply
thern
-observe
the methods
and principles
and accounting estimates that are
n the CharLties
SORP,.
-make
Judgments
prudent,.
-8tate
whether appllcable accountlng standards have been
followed,
subject to any material departures dlsclosed and explained
the
£inancial statements, and
-prepare the flnancial statement8 on the going concern basis
unless
it
L8 inappropriate to presume that the charlty will
continue
in
business.
reaBonable
and
The
trustees
are responslble for keeplng
suff icient
accountlng
records
that di8cLose with reasonable accuracy at
any time
the
f inancial positlon 0£ the charlty and enable them to ensure that the
financial stateTrent8 Comply with the Charlties Act 2011, the Charity
(Accounts
and Reports) Regulations 2008 and the provisions
of the
tru8t deed/constitutlon. They are also responsible £or
saf eguarding
the assets 0£ the charity and hence for taking reasonable steps
£or
the prevention and detection of fraud and other
irregularities.

THE VISHWA HINDU KENDRk soufHALL CIO
CHARITY REGISTRUTION NUMBER 1192504
REPORT OF THE EXECUTIVE COMMITTEE ITHE TRUSTEESI
FOR THE YEAR ENDED 31ST MARCH 2025
The
Executive
Committee
(The Trustees I presents
accounts for the year ended 31st March 2025.
its
report
and
BACKGROUND
Vishwa
Hindu Kendra (the Charity) was tormed in 19.16 for
provislon
of
central place of worship in Southall and
surrounding
area.
Tlie
Chai-ity
is a regi8tercd charity with the
Charity C'ommission.
The
Charity
a membership br)dy and
its
members
consist
of
Ordinary,
Associate
and Life
tnembers.
Membership
open
to
individual
who
hav8 full faith in Hindiiiqm and tr.hp.
belief 8
Shri
Sanatan Dharma in accordance with the requirement lald
down
in thp. f.nn.4tr.itr.iition. The Charity 18 governed by its Constitution as
aTnended on the 9th March 1985.
PURPOSE AND PRINCIPAL ACTIVITIES
TTrie
VUIVU8e
of the ChaL-Lty is to bring
about the
Hinduism and the philosophy of Shri Sanatan Dharma.
The Principal activitie8 of the Charlty are:
to provide a central place of worship by Hindu Priests for
perforrning all the religious ceremonies and to conduct public
worship, prayers and rites of blrths, marriage8 and death.
to provide guidance to those in need.
to provide educational recreational yoga and Indian musical
faellities and lecture8 on Hindu religion to all.
awareness
of
REVIEW OF THE YEAR
The Charity continued all its activities throughout the year.
This
report is approved on behalf of the Executive Committee
(The
Trustees)
Any two
of the following are
authorised to
sign
on
on behalf
of the Executive
Committee,
The
President,
General
Secretary and Finance Secretary.
Ylr.
Kash
GENERAL SECRETARY
Mr. M.R. Sharma
FINANCE SECRETARY
Joshi
PRESIDENT
DATED:
bz

THE VISHTrIA HINDU KENDRA SOUTHALL CIO
CHARITY REGISTPATION NUMBER 1192504
YEAR ENDED 31ST MLRCH 2025
INDEPENDENT AUDTTORS, REPORT TO THE TRUSTEES OF
THE VISHWA HINDU KENDRA SOUTHALL CIO
o InLon
We
have audited the flnancial statements of Vishwa Hindu Kendra
£or
year
ended 31st March 2025 whlch comprise of the summary Income and
FIKpenditure
Account the Balance Sheet and the
related
notes.
The
Financial Reportinq FraTnework that ha8
been applied
in
their
preparation is applicable law and Unlted Kingdom Account.i.ng Standards
including Flnancial Reporting Standard 102 The
Financial Reporting
standard applicable the UK (United Kingdom Generally Accepted
Ac.v.niint..inq Practicol
In Olir opinion, t.hp. financial statements:
give a true and fair view vl Llie state of the Charity's affairs ao
at 318t March 2025
and 0£ Lts Income and expenditure for the year
ended,.
have been properly prepared in accordance with United Kingdom
Generally Accepted Accounting Pratice,.
have beèn prepared In accordance w&th the requirementB of the
Charlties Act 2011.
Basi8 of o
nion
We conducted our audlt in accordance wlth Internatlonal Standards
on
Auditing IUKI IISAS IUKI l and applicable law.
Our respon8ibllities
under
those
standards
are
further described the
Aud￿tor, s
responslbillties
£or the audlt of the flnancial
statements
section
of
our report.we are Independent of the charlty in accordance wlth
ethlcal requirements that are relevant to our audit 0£ the
f Inanclal
statements
n the UK
includlng the FRC, s Ethical Standard,
and we
have fulf illed our etiiical respon8lbillties In accordance wlth these
requirements .
We
believe
that the evidence
we
have
obtained
suftlcient and appropriate to provide a basLs for our opinion.
to
oln
Concluslon8 relatin
concern
We
have
nothing to report in respect of the
f ollowing matters
whlch the ISA8 IUKI require us to report to you where:
the trusteeB' Uge of the golng concern basis 0£ accounting in the
preparation of the f inancial staternents is not appropriate,. or
the trustees have not disclosed in the financlal statements any
identif Led
material
uncertainties that may cast
slgnif icant doubt
about the Charity, s ability to continue to adopt the
going
concern
basis
of accounting for a period of at least twelve Months from the
date when the financial statements are authorised for issue.
to

THE VISHWA HINDU KENDPA SOTJfHALL CIO
CHARITY REGISTRATION NUMBER 1192504
INDEPENDENT AUDITORS, REPORT TO THE EXECUTIVE COMMITTEE
(THE TRUSTEESI
YEAR ENDED 31ST t¥iARCH 2025
Other inf ormation
The
trustees
are
responsible
f or other
in£ormation.
The
other
inf ormation
included in the annual report other than the
f inancial
statements and our auditor's report thereon. Our
opinion
on the
£.i.nane.lal
statements does
not cover
the
other
inf ormation
and,
p.xr.e.pt to he extent explieitly Btated in our report. we do express
any fnrn assurance concluslon thereon.
Matters on which we are re.
iiirp.d t.o re
ort b
exce
tion
In
the light of the knowledge and understandlng of the
Charity and
it
environmont
obtainfid in the COLirse nf trhp. aiidit.,
we
have
not
identified material misstateTnents in the Trustees, Annual Report.
We
havp. nothing to report in respect 0£ the following matter8 where
the
charit&e8
Act 2011 requires us to report to you
in
our
oplnion..
suf f Icient accountlng records have not been kept,.
the £lnancial 8tatement8 are not in agreement wlth the accounting
records and returns; or
we have not recelved all the information and explanations we
require for our audit.
Res
onslbilities 0£ the trustees
As explained More fully in the trustees, responslbillties on page 1-2
the
trustees
are responslble for the preparation of the
f inancial
stateTnents
and for being 8atisfled that they give a true
and f air
view, and for such control as they determine is necessary to
enable
the preparation of financial statements Lhat are free £rom
material
mls8tatement8, whether due to fraud or error.
In preparing the financial statements, the trustees are
responsible
f or
assessing the charity, s abllity to Continue as a going
concern,
digclosingi as applicable, matters related to going concern and using
the going concern basis of accountlng unless
the
tru9tees
elther
intend to Ilquidate the Charity or to ceaBe opertat￿ons, or have
no
realistic alternative but to do so.
Our res
onsibiltles for the audLt of the financial stateTnent8
Our
objective are to obtain reasonable assurance about
whether
Lhe
financlal statements as a whole are free from material rnigstateTnents,
whether due to traud or error, and to issue an auditor, s report
Lhat
includes
our opinion. Reasonable asgurance is a level of
assurance
but
not a guarantee that an audit conducted in
accordance
with
ISAS IUKI will always detect a material misstateTnent when it
exists.
Misstaternents can arige
from fraud or error and are
considered
individually or in aggregate, they Could reasonably be
expected to
inf luence the economic decision 0£ users taken on the basis
0£ these
f inancial statements.
A further descrlption of our reponsibilities for Lhe audit of the
flnancial statements is located on the Financial Reporting Council
website. This description fom8 part of our auditor, s report.

THE VISHWA HINDU KENDFJ¥ SOUTHALL CIO
CHARITY REGISTPATION NUMBER 1192504
INDEPENDENT At]DITORS' REPORT TO THE EXECUTIVE COMMITTEE
(THE TRUSTEES I
YEAR ENDED 31ST MARCH 2025
Use of our re
ort
This
report is made soley to the Charity's trustees, as a body,
ac.c.nrdanr.p.
with
section
144 of the Charitles Act 2011 and the
regulations
made under section 154 of the Act. Our audit
work ha8
ljeeii
uiiaeL Lakeii
30 thut we might state to
the
Charity, s
trriistees
those matters we are required to stat.e. t.o t.hp.m in an auditor. s report
and £or no other purpose, To the fullest extent perrrLitted by law,
we
flr
nntr.
ar.c.e.pt
or agBumo roGponciblllty to anyone
ntrhp.r
r.han the
Charity,
trustees a8 a body, for our audlt work, for this
report,
or for the opinions we. have. £ormed.
Mr. S.S. Garcha
Senlor Statutory Auditor
Garcha & Co
Chartered Certlf led Accountants
& statutory Audltors
Heasleigh House
79A South Road
Southall Mlddlesex UBI ISQ
Date:

THE VISHWA HIIqDU KENDR￿ SOtyrHALL CIO
CHARITY REGIsTR￿TION NUMBER 1192504
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST MARCH 2025
NOTES
TOTAL
TOTAL
RESTRICTED UNRESTRITED
FUNDS
FrJNDS
2025
2024
INCOME AND EXPENDITURE
INCQMINC, REGOURCEV
Charawa and donat.i nn
Car parking charges
Gif t Aid retund
Rent
b'urlough grcifLL
Insurance claiTn
Investment income
407, 937
131, Jf04
27,004
56,128
407, 937
131, 504
27,004
56,128
358, 967
114, 800
31,598
69,550
TOTAL INCOMING RESOURCES
622, 573
622, 573
574, 915
RESOtnicES EXPENDED
Dlrect
expenditure
Fundraising and publicity
Management and adminlBtration
of the charity
100, 291
646
100, 291
646
161, 590
966
340, 613
340,613
362,456
TOTAL RESOURCES EXPENDED
441, 550
441, 550
525, 012
NET INCOMING/ IOUTGOINGI
RESOURCES FOR THE YEAR
181, 023
181, 023
49,903
Balance brought forward at
1st April 2024
4,326,354 4,276,448
BALANCE CARRIED FORWARD AT
31st March 2025
4,507,377 4,326,351
All 0£ the above results are derlved from contlnuing activities. Xll gains
and 1088es recognised in the year are included above.

THE VISHWA HINDU KENDRA SOUTHALL CIO
CHARITY REGISTRATION NUMBER 1192504
BALANCE SHEET
AS AT 31ST MARCH 2025
2025
2024
NOTES
FIXED JiSSETS
Tanqible f ixed assets
6,061,160
6,125,510
CURRENT ASSETS
Debtors and prepayments8
Cash at bank
39,453
386, 146
71,005
182, 134
425, 599
253,139
LIABILITIES:
Amounts falling due
within one year
211,730
262, 893
NET CURRE14T ASSETS
ILIABILITIESI
213, 869
19,7541
TOTAL ASSETS LESS CURRENT
LIABILITIES
6,275,029
6,115,756
LONG TERM LIABILITY
Amounts falling due after
ore than one year
1,767,652
1,789,405
NET ASSETS
4,507,377
4,326,351
FUNDS
Unrestricted f unds
li
4,507,377
4,326,351
4,507,377
4,326,3SI
These accounts were approved by the Board ot Trustees and signed on their
behalf by
Mr.
Kash
GENEPAL SECRETARY
Mr. M.R. Sharma
FII4ANCE SECRETARY
Mr.
PRE
Joshi
IDENT
DATED:
2DZ6

THE VISHWA HINDU KENDRA SOUTHALL CIO
CIIARITY REGISTPATION NUMBER 11925 04
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED
31ST IWiCH 2025
ACCOUNTING POLICIES
These accounts have been prepared in accordance wlth the Charitie8 Act
2011,
Charity SQRP FRS102
The
accounts have been prepared under
Lhe historlcal
cost basi8.
Tnr.nme.
Income is included qrosB, Wlthout nettlng of f any related expenditure.
Income is generally recOgnI4￿￿ed when the charlty becoThes entitle.d to tr.he
resources, when receipt is probable and when the monetary amount can be
Tneasured with suf ficent reliabilty. Specific policie8 relating to the
chaiity, 8 parLicular inoomo aoiirceg a.re as .fDllnws'.
Donations are incliided .in t.hp. Statement of Financial Activltles ISOFAI
gross ot any related tax reclaim.
Ex
enditure
Liabllities are included once the charlty Is under a legal or
con8tructlve obligation to tran8f er economic resoures.
Costs of charitable activlties itlclude those co8t8 dlrectly
attributable to activities undertaken in pursuit of the charity's
objects.
Other expenditure includes governance costs which include all costs
relating to complying with legal and regulatory requirmants.
Funds structure
Unrestricted funds are those fund8 expendable at the dlscretion of the
Trustees In accordance with the charitable objects.
Restricted fundg may only be utilised in accordance with the wishes 0£
the donor.
Taxatlon
As a reglstered charlty, it Is generally exempt from income tax and
capital galns tax on It8 charitable actlvities, but not from VAT.
Irrecoverable VAT is included in the cost of those Items to whlch It
relates.
Trustees, emoluments
None OE the trustees have received any remuneratlon, expenses or
benef its from the charity.
Related
art transactions
There have been no related party transactions in the reporting perlod
that require disclosure.
DEPRECIATION
Provision is made for depreciation on land and bulldings at l* on
cost.

THE VISHWA HINDU KENDRk SOUTHALL CIO
CHARITY REGISTRATION NUMBER 1192S04
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED
31ST MARCH 2025
DON21TIONS AND GIFTS
2025
2024
Dnnat.i nnFJ
407,937
358, 967
407,937
358, 967

io
THE VISHWA HINDU KENDRA SOUTHALL CIO
CHARITY REGISTR￿TION NUMBER 1192504
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED
31ST MARCH 2025
RESOURCES EXPENDED
RESTRICTED TJNRESTRICTED
FUNDS
FUNDS
TOTAL
2025
TOTAL
2024
Direct charitable e
Educational expenses
riunctional cxpcnse
Donations
Water rates and councll tax
.1 p.aninq ÈxponGQ£5
Insurance
Light and heat
Repairs and malntenance
enditure
2,070
26,814
2,253
17,601
8,7?.4
8,652
2,877
31,700
2,070
?.6,814
2,2S3
17,601
8,324
8,652
2,877
31,700
750
22,524
2,652
17,306
10,888
8,489
72,247
26,734
100,291
100, 291
161, 590
Fundraisln
Advertislng
and
ublicit
646
646
966
646
646
966
Mana
ernent and Adminlstration of
the Charit
Wage8
Pension
Telephone and pos tage
Prof esslonal fees
AuditorB fee8
FInanc￿al Bervlce charge
Legal f ees
plann￿ng f ee9
Bank charges and overdraft interest
sponsorship license
Freight charge5
Deprec&ation charge
Loan interest
105, 343
1,088
71
5,580
2,700
1,563
105, 343
1,088
71
5,580
2,700
1,563
106,549
1,037
2,257
4,080
2,700
1,748
3,054
2,148
4,167
1,510
64,350
149, 039
3,054
2,148
4,167
1,510
64,350
149, 039
2,344
576
64,350
176, 815
340,613
340, 613
362,456

li
THE VISHWA HINDU KENDEA SOtTfHALL CIO
CHARITY REGISTFJ¥TIOM NUMBER 1192504
NOTES TO THE ACCOUNTS FOR THE YBAR ENDED
31ST MARCH 2025
OTHER OPER￿TING INCOME
202S
2024
Rent receivable
Car parkinq charqes
56,128
131,S04
69,550
114,800
£ 187,632 £ 184,350
EMPLOYEE INFORMATION
2024
2024
staf f costs:
Wages and salaries
other penslon costs
loui 343
1,088
106, 549
1,037
106,431
107, 586
The average weekly number of employee8 during the
year wa8 rnade up as follow8:
No.
No.
Employees
INTEREST PAYABLE
2024
2024
On long term loan8
Financial service charge
149, 039
1,563
176, 815
1, 748
£150, 602 £178, 563

12
THE VISHWA HINDU KENDRA SOUTHALL CIO
CFtARITY REGISTPATION NUMBER 1192504
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED
31ST MARC'H 2025
TANGIBLE FIXED ASSETS
Freehold
Land and
Fixtures
and
f ittin
plant
ancl
ui
ment Moorti
Total
Cost:
At 1st April 2024 &
At 318t Marr.h ?.a?..
6,435,975
6,435,975
Depreclation:
At 1st April 2024
Charge f or year
310,465
64,350
310, 465
64,350
At 31st March 2025
374,815
374, 815
Net book value at
31st March 2025
6,061,160
6,061,160
Net book value at
31st March 2024
6,125,510
6,125,510
FREEHOLD PROPERTY
These consist of .
2 Lady Margaret Road, Southall
4 Lady Margaret Road, Southall
easehold land rear of Town Hall
Construction cost of new build￿ng
Freehold land rear 0£ Town Hall
334, 164
79,443
333, 623
1,601,110
101,408
2,036,141
3,985,227
Falrlawn Hlgh Street, Southall
6,43S,975
The Charity Bank Ltd has a charge on Fairlawn, High Street, Southall
2 and 4 Lady Margaret Road Southall are registered in the name of the
trustees on behalf of the charity. There is a restriction on the deed.

13
THE VISHWA HINDU KENDRA SOUTHALL CIO
CHARITY REGISTRATION NUMBER 1192 504
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED
31ST MARCH 2025
DEBTORS
2025
2024
Debtors
Prepayments
39,453
70,653
352
39,453
71,005
f.RF,DITORS
MOiryqTS fALL,TNC. DTVff
WITHIN ONE YEAR
20?..5
2024
Bank loans and overdraft (see note 10.11
Trade creditors
Other taxes and soclal securlty costs
other creditors
Accruals
178, 777
14,759
1,670
7,598
8,926
192, 684
49,617
1,580
9,143
9,869
211, 730
262, 893
io.
CREDITORS
AMOUNTS FALLING DUE
AFTER MORE THAN ONE YEAR
2025
2024
Bank loang
18ee note 10.11
1,767,652 1,789,405
1,767,652 1,789,405
10.1 The total amount 0£ bank loans and
overdrafts was as follows:
Bank loan
current portion
178, 777
192, 684
Falling due after tnore than one year:
1,767,652 1,789,405
1,767,652 1,789,405
Total bank borrowings
1,946,429 1,982,089
The bank loan 0£ £1, 946, 429 is repayable in rnonthly instalments
of £15,441.00. The rate of interest on the loan is 2.75* over the
base rate.The loan Is secured by a fixed charge on the freehold
propertyi Fairlawn, High St, Southall UBI 3HB.

14
THE VISHWA HINDU KENDPA SOUTHALL CIO
CHARITY REGISTRATION NUMBER 1192504
NOTES TO THE AccouDrrs FOR THE YEAR ENDED
31ST MARCH 2025
ii.
MOVEMENT IN Ft]NDS
2025
Balance as at 1st April 2024
Unreotrict@d f unds
Incoming Resources
Eesniirr.p.s PbXPP.nde.d
Transf ers: Fixed Asset
4,326,354
622, 573
1441, 5501
At 31st March 2025
4,507,377
Restricted funds
TOTAL FUNDS
4,507,377
The unrestrictea reserves of £ 386, 146 are held for the
funding needs of the charity and for expansion 0£ the
temple premises.