CHARITY REGISTRATION NUMBER: 1202635 Hindu Swayamsevak Sangh (UK) Unaudited Accounts 31 March 2024 MALDE & CO Chartered Certified Accountants 99 Kenton Road Kenton Harrow Middlesex HA3 OAN Hindu Swayamsevak Sangh (UK) Accounts Perlod from 5 April 2023 to 31 March 2024 Page Trustees. annual report Statement of financial activities ststement of financial position Notes to the accounts Hindu Swayamsevak Sangh (UK) Trustee5' Annual Report Period from 5 Aprll 2023 to 31 March 2024 Th8 trustees p￿sent their ￿port and the unaudited attounts of the charity for the period ended 31 March 2024. R8fer•nce 8nd admlnlstratlve detalls Rogist•r•d charlty namè Hindu Swayamsevak Sangh (UK) Charity reg18tratlon number 1202635 Prlnclpal offlce 110 High Street Edgware HA8 7HF The trustees Dhlrallal D Shah Dhirallal Shah Madhvi Harl8 Vidula M Ambekar Amrallal Chandegra Raveendr8 S Surange Dr, Yoglsh Joshi (Appointed 5 April 2023) (Appointed 5 April 20231 IAppointed 5 April 20231 (Appointed S Ap￿1 20231 {Appointed S Ap￿1 20231 {Appointed 5 Apfll 20231 {Appoinled 5 Aprll 20231 Accountants Malde & Co Chartered Certifled A¢countants 99 Kenton Road Kenton Harrow Middlesex HA3 OAN structuré, govemanc• and man8g•m•nl The Chsrlty 18 constkuted as 8 Chartlable Incorporated Organisation ICIOI Foundation, as a body corporate under Part 11 of the Ch8rlties Act 2011 on the 5 April 2023. The CIO registered with the Chadty Commlssion on the 8ame day. Trustees are 18gally responsible for the g0veman￿ and management of the charfty. Trust8es are responslble of setting strategies and policiès for ensuring these are Implemented. ObJectlve8 The objectlves of the charity are to promota. preserve, practsce and protect the Hlndu Oharmo, its principles and Ide81s and Hindu Culture and H&rltag8 for the benofit of its adherents and public, through education, activities and evenl$. Risk management The charity's trustees have Considered the major risks to which the ch8rity is exposed and have reviewed potential risks. Systems and procedures have been put in place to manage the rl$ks and to mitigate any adverse outcomes. ObJectlve8 and actlvltlos Th8 CIO was dorynant during this period. Hindu Swayamsevak Sangh (UK) Trustees, Annual Report (conllnuedj Perlod from 5 Aprll 2023 to 31 March 2024 Achlevements and perfomianca The CIO was domiant durlng this period. Flnanclal revlew No transaction took place dunng this peric￿. Plans for fvture perlods Hindu Swayamsevak Sangh IUKI ICharSty no 12026351 will take over the activities of the unincorporated charity. Hindu Swayamsevak Sangh IUKI Icharity no 2673091 from 1 April 2024. The trust8es' annu81 repJrt Was approved on 30 November 2024 and signed on bahalf of the board of tru9tees by: Dhlrallal D Shah Sanghchalak IPresld8ntl Hindu Swayamsevak Sangh (UK) statement of Financial Activities Perfod from 5 April 2023 to 31 March 2024 P•riod from 5Apr23to 31 Mar 24 Total funds Nots Totsl InGomo Total •xp•ndllure Net Income Rgconci1SatSon of funds Total funds brought forw8rd Total fund• carrled lorward Th• not•s on pages S to 7 form part of theJs0 aeeounts. Hindu Swayamsevak Sangh (UK) statement of Financial Position 31 March 2024 31 Mar 24 Not• These accounts were approved by the board of trustees 8nd 8Uthorised for Issue on 30 Nov 24. and are Signed on beham of the board by- Dhirallal Shah Saha Karyawaha (Joint Assls. Secretary) Rahul Deolia Nidhl Prarnukh INBtion81 Tresurerl Th• notes on pay•s S to 7 fomi part ￿ the•? aeeounts. Hindu Swayamsevak Sangh (UK) Notes to the Accounts Period from 5 April 2023 to 31 March 2024 G•neral Infonnatlon The charity is a public benefit entity 8nd a registered charity in England and Wales and is unincorporated. The address of the princlpal office is 110 High Streel, Edgware, HA8 7HF. Statgm?nt of compliance These accounts have been prepared in compliance wlth FRS 102, 'The Flnancial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practsce applicable to chBrllies preparing their accounts in accordan￿ with the Financlal Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 (Charitles SORP IFRS 1021) 8nd the Ch8riti8s Act 2011. Accountlng pollclos Ba•1• of preparatlo The 8ccounts h8ve beon pr•pared In accordance wllh the recelpts and paymants basis in accordance wlth the Charlty Commisslon guld8nc8. Golng concern There are no m81&d81 uncèrtalntles 8boul the charity's abS1ity to conllnue. Judgementi •nd k•y sourc•# of •stlmatlon unc•rtalnty The preparallon of the flnanclal slalements requlres m#nag8ment to make judgements, e8tim8tes and o$$umplions th8t affect the amounts reported. Thes8 estlmateg and judgements are contlnu811y reviewed ond are based on experience and other f8dors, Including expectations of future events that are believad to be reasonable under the circumslancos. Fund accountlng Unr8slrld8d fund$ are available for use al the discretion of the trustee8 to further any of tha chadly's purposes. Designated funds are unrestrlctad funds eamiarked by the Iru$tees for particular futur8 project or commitment. Réstricted funds are subjected lo restrlctlons on their expendlture dedared by the donor or through the lemis of an appe81. and fall into one of Iwo $ub-¢18$98s.' restricted Incom8 funds or endowment funds. Hindu Swayamsevak Sangh (UK) Notes to the Accounts [eonllnu8oJ Perlod from 5 April 2023 to 31 March 2024 AG¢ountlng pollcles fMniinu•dJ Incoming r•sourc•s All Incomlng resources are Included in th8 Statement of financlal activllies when enti118m8nt has passed to the charity,. it Is probable that the economic benefils associated with the transaction will flow to the charlty and the amount can b8 reliably measured. The following specific policies are applled to particular Categories of income.. income from donations or grants is reeognis8d when there is 8vidence of entltlemenl to the g5ft, receipt is probable and its amount Can be measured reliably. legacy Ineomè Is recogni98d when recelpt is probable and entitlement 19 estsbllshed. income from donated goods Is measured at the falr value of the goods unless thls 18 impractical to measure reliably. in which case the value is derlved from the cost to the donor or the estimated resale value. Donated facllitles and services afft recognised In the accounts when received if the value c8n be reliably measured. No amounts are included for the contdbullon of general volunteers. Income from contracts for Iho Supply of $8rvlces Is recognlsed wlth the dellvary of the contracted servbce. Thls Is classified as unr8slrlcled funds unl85s there is a conlractual requirement for it lo be sp8nl on a partlcular purpose and returned if unspent, in which case It may be regarded as restricted. R••ourc•• expgnded Expenditure is r8¢ognlsed on an 8ccrual8 basi8 88 a118blllty is Incurred. Expenditure include8 any VAT which cannot be fully recoverad. and is classlfled under headlngs of the statement of financlal activbti'es to which it relates.. expenditure on raising funds Includes the costs of all fundraising acllvitie8, events, non-charitable trading aclivitl•$, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity In undertaking activities that further ils charitable aims for the benefit of its bengficiaries, Including those support costs and costs r818ting to tho govem8nce of the charity apportionod lo charitable actlvities. other expenditure includes all expendllure that is neither related to raislng funds for the charlty nor part of Its expendlture on chorllable activitles. I costs a￿ allotrAled lo expenditure categories re11eeting the use of the resource. Dlrect costs attribuL2ble to 8 single activity are allocated directly to that aclivlty. Shared costs are apportioned beMeen the a¢￿vI￿.&S they contribute to on 8 r99sonable. justlfiable and consistent ba51S. Hindu Swayamsevak Sangh (UK) Notes to the Accounts fconthiu•d) Perlod from 5 April 2023 to 31 March 2024 Ac¢ountlng pollcies {¢ontlnu Financlal instrnments A financlal asset or a financial li8bility is recognlsed only when th8 entity becomes 3 paty to the contr8Ctual Provisions of the instrumenL Basic financial instruments are ini118lly recognlsed al the amount receiveble or payable including any related transactlon costs. unless the arrangement consif(ules a financing tr8nsath'on, where it is recognised at the present value of the future payments discounted al a m8rket rate of interest for a $lmllar debt instrument. Current assets and current Ilabilities arg subsequendy measurad at the cash or other consideration •xpect•d to b8 paid or received and not dlscounted. Debt instruments ar6 subsequently measured 01 amortSsed cost. Flnanclal assets that a￿ measured at cost or amortised cost are reviewed for objective evidence of impalrmenl al the end of each r8POrting dale. If there is objective gvidenc8 of impairment, an impairmenl loss 18 recognlsed under the gppropriale heading In the stslement of financial activllies in whl¢h the Initial gain was recognlsed. Staff costs and •molum•nt• The average head count of employees during the p8rtod was Nll. No employee received employee benefits of more than £60,000 during the y8ar12023'. NII). Trust•• r•fflunoratlon and •xp•n*•• No remuner8llon or other benefits from employment with the charlty or a relat8d entity ware received by the trustees. Controlllng party The charity Is controlled by the trustoas. Durlng the year the Trustees received no emoluments or incurrèd any expenses using Trust fvnds.