Jain and Hindu Organ Donation Alliance Account Income and Expenditure Period from 22 September 2022 to 30 June 2023
JHOD Jain and Hindu Organ Donation Alliance
Registered Charity Number: 1200476
Jain and Hindu Organ Donation Alliance
Jain and Hindu Organ Donation Alliance JAIN HINDU ORGAN DONATION ALLIANCE (JHOD)
| Registered | Charity |
Charity |
Number | Number | 1200476 | ||||
|---|---|---|---|---|---|---|---|---|---|
| Trustees | Kirit Modi - Chairman |
||||||||
| Professor Sejal Saglani |
- |
Vice |
Chair | ||||||
| Prafula Shah |
- Secretary |
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| Anup Mehta - |
Treasurer |
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| Bharti Bhikha |
|||||||||
| Dr Pinky Kotecha |
|||||||||
| Manhar Mehta |
|||||||||
| Sina Patel |
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| Address | 22 Chestnut Avenue |
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| Edgware | |||||||||
| HA8 7RA |
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| Bankers | Barclays | ||||||||
| Leicester | |||||||||
| LE87 28B |
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| Independent | Examiner |
Accountants |
Kesaria & Co. |
Ltd |
|||||
| Chartered Certified Accountants |
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| 44 Chapman Crescent |
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| Kenton | |||||||||
| Harrow | |||||||||
| HA3 OTE |
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Jain Hindu Organ Donation Alliance
Approval statement
I approve the accounts which comprise the income and expenditure account, the statement of financial position and the related notes. I acknowledge my responsibility for the accounts including the appropriateness of the applicable financial reporting framework and for providing Kesaria & Co. Ltd with the information and explanations necessary for their compilation.
Mr. Anup Mehta
29 April 2024
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Donation Independent Examiner's Report to the Trustees of Jain Hindu Organ Alliance
I report on the accounts of the charity for the period ending 30 June 2023.
Respective responsibilities of trustees and examiner:
The charity's trustees are responsible for the preparation of the accounts. The charity's with trustees the Charities have elected Act 2011. for an My independent responsibility examination is to examine instead the of accounts an audit under in accordancecharity law and to state whether particular matters have come to my attention.
Basis of independent examiner's report:
My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts and seeking explanations from trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement:
In connection with my examination, no matter has come to my attention: 1. which gives me reasonable cause to believe that in any material respect the requirements: - to keep accounting records in accordance with Section 130 of the Charities Act 2011; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or 2. to which, in my opinion, attention needs to be drawn in order to enable a proper understanding of the accounts to be reached.
eSaRA-oC G,
Kesaria & Co. Ltd
44 Chapman Crescent
Kenton
Harrow
HA3 OTE
29 April 2024
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JAIN HINDU ORGAN DONATION ALLIANCE (JHOD) TRUSTEES 'ANNUAL REPORT
Income and Expenditure Account for the period ended 30 June 2023
| for the |
pe | riod ended 30 June 2023 |
|||
|---|---|---|---|---|---|
| Income | |||||
| Grants from NHSBT |
59,928 | ||||
| Donations | 514 | ||||
| E60,442 | |||||
| Expenditure | |||||
| Events: Diwali Campaign |
7,436 | ||||
| Events: Paryushan |
Campaign | 31 | |||
| Events: Deceased |
and living |
donation promotion |
2,058 | ||
| Production of promotion material |
1,618 | ||||
| Admin support |
2,230 | ||||
| Marketing, website, |
software |
and |
licenses |
707 | |
| Accountancy fees |
1 ,020 |
||||
| €15,100 | |||||
| Surplus/(Deficit) | E45,342 |
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JAIN HINDU ORGAN DONATION ALLIANCE (JHOD) TRUSTEES 'ANNUAL REPORT
STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2023
| Cash at bank and |
in |
in |
hand |
65,362 | |||
|---|---|---|---|---|---|---|---|
| 65,362 | |||||||
| Creditors: amounts |
falling |
due |
within one |
year |
(1 ,020) |
||
| Surplus funds |
€64,342 |
Signed on behalf of the trustees
Mr. Anup Mehta 29 April 2024
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JAIN HINDU ORGAN NOTES TO THE FINANCIAL DONATION STATEMENTS ALLIANCE PERIOD (JHOD)ENDED 30 JUNE 2023
1. PRINCIPAL ACCOUNTING POLICIES
a) Accounting Convention
The financial statements are prepared under the historical cost convention and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
The Charity constitutes a public benefit entity as defined by FRS 102. The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
b) Income Recognition
All income is recognised once the charity has entitlement to the income. It is probable that the income will be received, and the amount of income receivable can be measured reliably.
Donations are recognised when the Foundation has been notified in writing of both the amount and settlement date. In the event a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until those conditions are fully met or the fulfilment of those conditions is wholly within the control of the charity, and it is probable that those conditions will be fulfilled in the reporting period.
Legacy gifts are recognised on a case-by-case basis following the granting of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash, or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the charity.
c) Expenditure Recognition
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required, and the amount of the obligation can be measured reliably.
d) Fund Accounting
Funds held by the charity are:
Unrestricted Funds
These are funds which the trustees are free to use in accordance with the charitable objects.
Restricted Funds These are funds which have been given for specific purposes.
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