Chairman’s Report year 2020 

The year ending 31st December 2020 has not been to our expectations. We could not continue with our usual religious and social activities due to Covid 19 guidelines. We had to close the temple from time to time as per Government Guidelines Temple members and devotees could not visit the temple or the community centre. 

When we got a chance to comply with the Covid 19 Guidelines, we celebrated a few important dates in our Hindu calendar. All our members have been very cooperative in following the Government guidelines of the Covid19 pandemic. 

Unfortunately, during the closure, we noticed that in the community centre part of the timber floor became unsafe due to rising damp caused damage to the joists and floorboards. 

I hope the year 2021 will be better for the community. 

Niranjan Vakharia 



Ashfords
Chartered Accountants
Unaudited Financial Statements
The Hindu Charitable Trust
For the Year Ended 31 December 2020
Registered Charity Number: 258281
www.ashfords-accountants.co.uk

THE HINDU CHARITABLE TRUST
36 ALEXANDRA ROAD
LEEDS
WEST YORKSHIRE
LS6 1RF
REPORT AND ACCOUPtrs
For the year end8d 31 December 2020
REGISTERED CHARtrY No 258281
CONTENTS
PAGE
INDEPENDENT EXAMINERS REPOFrr
STATEMENT OF FINANCIAL ACTIVMES
BALANCE SH
NOTES TO THE ACCOUNTS
&7

THE HINDU CHARITABLE TRUST
Independent Examinerfs Report
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEE OF THE HINDU CHARrrABLE TRUST
I report on the financial statemgnts of The Hindu Charitablg Trust for the year ended 31 DÈeember 2020
which compfise the Statem￿1 of Finanaal Actiwb"es. the Balance Sheet and Ihe related notes.
This report is made soldy lo the (*AriVs trustees. as a ixKly. W examinatK)n has been undertaken
so that I might state to the charivs tnjstees those matters l am required to statè to them in an
independent examiners report and for no other FyJrrx)se.
Respective responsibilities of trustses and examiner
The charity's trustees are respcffisible for the preparation ofthe finanoal statemènts. The tharitys
executive council wnsiderthat an audit ¢s not required for this year under section 144 of the Charities Act
2011 llhe Charityes Act'l and that an Ind&￿E￿nI axaminab.on is needéd.
It is my responsibility to '.
1 examine the finan<?al ststements Und￿ the Secti￿ 145 of Ihe charib.es Act 2011.
2 to follow the procedures laid down the general Directions given by Ihe Charity
Comrnissionlunder secbon 14515Xbl ofthe Charities Act. and
3 to state whether particular matters have come to my attenticfj
Basi$ af ind•￿ndent examinerfs statement
My examinabon was carried out in accordan￿ the general directiffls given by the Charity
Commission. An examination ind￿leS a￿ rewew of the a¢counb"ng records kept by the charity and
8 ¢omparison of the financial statements presented with those records. It also includes consideration
of any unusual items or disdosures in the finan¢ial stslements. and seeking explanab.ons from
the trustees concerning any such matters. The w>cedures undertaken do not promde all the emdence
that would be rèquired in an audit and consequenlly no wnion is given as to whethèr the finan(xal
statements present a 'tru6 and fairf ￿eW and report is limited to those mattets sèt <xJt in the
ststernent bdow.
Independent examinerfs statement
In ¢onnection with my examinations, no material mattw5 have o)rne to my attention which gives me
cause to beliève that in, any material respect
1 the 8eeounts.ng records We￿ not kept in acccrfdance with SeC￿On 130 of the chartti.es
Artor
2 the accounts did not accord wth the accounb.ng rwds". or
3 the accounts did not comply wth the a￿l￿able requirements &)nceming the form and
ontenl of a¢counts set out in the CharitieslAccounts and Reports) Regulations 2008
other than any requirements that the account give a Irue and fai¢ vieN which is not
a matter considered as part an indep*ndent eXaminab"¢￿.
I h8ve no concems and have come across other matters in ¢yJnnectton with the exarTMnation to which
attention should be drawn in this report in order to enable a Fwer understanding of the accounts to be
reached.
Pavanjeet Singh Bagri IBA, FCA. CTAI
Chartered Accountant & Tax
Ashfords Chartered Accountan15
28 October 2021
2 Manrx Court
Manor Mill Lane
Leeds
LS118LQ

THE HINDU CHARITABLE TRUST
FINANCIAL STATEMENTS
STATEMENT OF HNANCIALACTIVITIES FOR THE YEAR ENDED 310ECEMBER 2020
Totsi
Total
Fwids
F￿d8
Funds
2020
2019
Income from
Donations
19,267
19.267
58.055
Charitable activities
HMRC JRS Grant
13,101
13,101
Insurarte aaim
1212
2.212
Total Income
Expenditwe on
Charitsble actVi￿eS
51,798
51,798
72,788
T¢)tal Expenditure
51.798
51,798
72,788
N*t Incomellexpenditurel
{17.1631
117.1631
114.4401
Reconclliation of fvnds .
Fund balar￿e5 ￿Ought forward
1.319.258
1.319.258
1.333,69È
Fund balan¢¢s t¥￿e￿ fi)Tward
1 302 095
1 319 256

THE HINDU CHARITABLE TRUST
FINANCIAL STATEMENTS
BALANCE SHeeT AS AT 31 DECEMBER 2020
2020
2019
Fixed assets .
Tangible assets
1.165596
1.1S7,341
1.16S596
1.157,341
Cktrrent assets
Otrer debtors
3,617
Cash at bank and in hand
137,771
161.442
141.5T7
165.059
Liabilities
Creditors . Arnount falling due *ithin one year
1078
3,1421
136.499
161.917
Total net assets
The fund5 of the charity
Unrestricted income funds
General purposes fund
Designated Fund
IPioperties, Land, Fsxtures & Frt1rr￿ etcl
141,822
1.160.273
169,014
1.19).244
095
Hon Chairn￿n- Mr Nirdnjan Vakharia
Hon Se¢￿tary- Mr Chiwi &Aan
Hon Treasurer- Mr Pd Sandhir
Date:

THE HINDU CHARITABLE TRUST
NOTES TOThE FINANCi4L STATEMENTS Fcfé THE YEAR ENDED 31 DECEMBER 2020
1 ACCOUNTING POU¢IES
al Basis tsf finantsal ststemenls
The financial 5tstements have been [Wa￿d in wilh Slatetrwt of Reo)mmended Practir*:
Attfjunting and Rwting by Charities preparing th*r accc¥Jnts in aco)rdan¢* with the Fin3noal Reporbng Standard
applicable in the UK aThY RepublJ¢ of Irdand IFRS 1021 issued ￿ 16 July 2014 as atnended on 2 February 2016
and the Finana81 Reportir*J Standard app1K£￿e in Ihe UK and RepuNic of Ifdaryl (FRS 1021 and UK
Generally A¢¢epted Accepting PrÈthcÈ as itaprAies frcm 1 January 2015.
The Trustees rneet the definil.cfft da w*Ai¢ benefit entityunder FRS 101 Assets •xl lobilthe5 are initially
rewgnised histWiC81 ojst u tran5acticffj value ￿esS otherwis8 Staled in Ihe r*vant arxxAJntmg w)liGy n(*elsl.
bl Tan9itAe fixed assets atNJ ¢J4)reoaiw- Frxwj a55ets are stated at Costs less aoxrnulated depreck9tion.
The cost ol minora(kliti￿s are r￿t (aptalkwj. Dwetiat￿ is t¥ovwJed to write off LY)5t of a￿ts ov8r their
useful life ai the follwrvJ rates..
Fixtsjres and Frtthgs
25% reduw balanr£
cl Ino)ff*- Ml Income is induded in Ihe Statementof Finanfial Acknties when the d)aiity is entiled to Ihe incxfft
and the arn￿Jnt can by quan11f￿ with reascfia￿e acoJraLy.
In(A)mÈ re￿Ned by the way of grants is induded in full in Ihe Statementof Financial Acts￿1￿$ when r￿e￿alle.
and mat¢hed to spe¢rfi¢ time peri(ts or expwthture where appr(yia*.
el Funding accWnlw￿- Unre51ricted lunds are avaiL8trAe for Ihe use at Ihe th5[xeb￿ twstees in furU)erar
of the generaj 0￿.e£l￿eS of charity.
n Going concem- There are no matenJ unc*ntw r*taJ to e￿ty or tt)at (ast sign1ft￿t(bJbI the
charivs ability lo ojntinue as a gK4ng C￿c£m.

THE HINDU CHARITABLE TRUST
NOTES TO THE FINANCW STATEMENTS FOR ThE YEAR ENDED 31 DECEMBER 2020
2 VOLUNTEERS
The Hindu Challta￿e Trust rdies Lxt vdunleer5 10 (ztryout Ihe rTBnagernenL administrati￿ and generdl rnaintenance
work. The trust has no paKI enwoyees or ￿ld trusiees othwthan the tempje priest
3 DONATIONS
Total
Fund$
Totsl
Funds
2019
Funds
2020
Private- 1nd1vK￿aI D￿ati￿$
Subscripti￿$
19267
19.267
56,780
1,275
19
4 CHARITABLE ACTIVMES. INCOME
Total
Funds
Totsl
Fund5
FurN15
2020
2019
Bank interest Re(twed
293
293
5 CHARITABLE ACTIVITIES. EXPENDrfuRE
un￿tri￿d
Funds
Total
Funds
2020
Totsl
Funds
2019
Wages
EmJoyer pen5Km- Nest
Water rates
Insurance
Light & heat
Repairs & mainlenanc
Telephone & Intemet
Legal Fees
Bank tharges & Interest
Advertisiw.Frt)st, pmtiThJ & stat.
SundrE5
Cthning eXp￿seS
Rdigiou5 & ¢uliurnl events
Awuntancy
25.645
396
25.645
396
25.319
382
3,645
4,253
7,243
4.762
3.000
7.290
4.378
5,920
3.197
701
4,378
5.920
3.197
701
28
510
2.387
3,111
51
510
2.387
3.111
51
805
6.159
5,722
8.942
900
DeprecÉation:
Fixhjres & fittings
1.7T4
1,774
2,366

THE HINDU CHARffABLE TRusr
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
6 WAGES
No remuneratkx paKI to Ihe Irustees n Ihe year. Th8 kfdges paKI lo the ￿lests as follcws:
Wag88'.
2020
2019
25,645
25,319
E￿￿OyeeS Lluring Ihe year
There ts no key marogement *ith rernUreralK￿.
7 TAXATION
As a thafity. The HIrK￿ Charitable TtU5t is exerry)t from tsx th incoft* 3nd gains fall￿g with section 505 of Ihe
Taxes A¢t 1988 or S256 of Ihe TaY2tion of ChargeatAe Gains Ad 1992 to U)e Èxtent that tt)esÈ a￿ appled
to ¢ts Charitab￿ obiecls. No tax d*rges have artsw •) the dwrity.
TANGIBLE FIXEO ASSETS
Freehold Land FIx￿re$ & Fitting$
& Buildings
Total
Cost
As At 01101r2020
Additions
1.150.244
10,029
102.785
1.253.029
10,029
As At 31112r2020
1 160 273
102785
1263 058
Depreciatio
As At 01101r2019
Charge for the year
95,688
1.774
95,688
1.774
As At 31112r2019
Net Book Valuo
As Al 31112r2019
1 160 273
1 165 596
As At 0110112019
1 157 341
Note.. During the year, Tangth r￿d assets *Ef8 revalu￿ based rn the ofthe Trustee.
9 CREDITORS
Arwnts falling due wthin rme year
2020
2019
Olhw Crediltys
3,961
PAYE Payable
1,117

THÉ HINDU CHARITABLE TRUST
NOTES TO THE FINAACLAL STATEmE1￿s FOR THE YEAR ENDEO 31 DECEMBER 2020
10 ANALYSIS OF NET ASs￿s BETWEEN FUNOS
Unr¢$trirted
Funds
Total Funds
TarKJibk Frxed Assets
1.1flJ.273
].1￿.273
Net CurrentAssets
141.
141.822
Net A95etsat 31 Decem￿
1.&)2.095
11 FUND ANALYSIS
Balano at Inv)ming
31M2r2019
esour¢es
(￿tgOing
resour¢e$
Balance at
31112r2020
UnT8Stricted FuTrJs
1.319.258
51.798
1,302,095
1.319.258
1.302,095
12 STATEMENT OF FINANCIAL ACTIVITES cOmPA￿lTIVE NOTE FOR THE YEAR ENOED 31 DECEMBER 2020
Total
Funds
2018
Fund5
Fund5
2019
Income frtyn
D￿at￿n$
58.055
5&055
91.416
Charita￿e *tr
293
177
Giftmd Tax RefLnd5
14.651
Ttstsi Incon
106,244
Expenditure on
charrta￿a xtiwties
71788
72.918
Total Expendilu
72.788
72,788
72,918
Net inc0me1lexpendi￿reI
(14,4401
114,4401
33.326
Reconcl￿atiors of fvnd5=
Fund balarKes broLwJhtfcnYard
1.333.698
1.3U698
1.300.372
Fund balantes earrl8d to￿ard
1.319.258
1.319.258
1.333.698
13 RELATEO PARTIES
Ag al 31 December 2020. Llwe *ere no rdaie¢J partytrans&
14 STATEMENT OF CASH FLOWS
The Hirth Charitthe Twslhas dK)sen to lake *lv2nwe dtsdosfft Èxemptk￿ or$￿in 7.1B of FRS 102.
where a small enlityis not required to¢omrty %*ith Ihis seth￿.

THE HINDU CHARITABLE TRUST
Indepgndont Examinerfs Report
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEE OF THE HINDU CHARITABLE TRUST
I report on the financial stal•m8nts ot The Hindu Charitable Trustfor the year ended 31 December 2020
which comprise the Statement of Financial Activibes. the Balance Sheet and the related notes.
T￿S r8port is made Solely to Ihe charitys trustees. as a body. My oxamination has begn undertaken
so that I might state lo the ¢h8ritys tnJstag$ those matters l arn required to stale to thom in an
independonl examEners and for no other wrpose.
Respective responsibilities of trusteès and examin•r
The charity'$ tru$tses are responsible lor the prepaBtion of the fJnanLial statemanls. The ch8riV$
exèeutive council consider th81 an audit is not réquired for this year under saclion 144 of thè Charities Act
2011 llho Charil'es Aci'l and that an indepandent exarrination is needed.
s my ￿SPonSibl11ty to:
l examine the financial staterrEnts under the section 145 of the Charities Act 2011.
2 to follow the procedures laid down in the general Directions given by the Charlty
Commissionlunder section 14515llbl ofthe Charities ACL and
3 to stsle whèther particular matters have Come to my attention
Basis of ind•pÈndent examiners ststement
My examinatiry) was carried out in a¢cordance with the general directions given by the Charity
Commissicfj. An examination includes are review of the 8¢counting rewds kept by the charity and
a comparison of Ihg financial Statements presented with those records. It also includes consdtrration
of any unusu31 items OT disdosures in the financial stslements. and seeking explanations from
the trusteès Concerning any such m8tters. The procedures undertaken do not pmide all the evidence
Ihal would be required in an audit and consequently no opinion is given as to whether the finanoal
statements present a 'true and fairf vlew ar￿ the roport is limited to those mattèrs s¢t out in t
ststement below.
Indgpgndent examln•Vs stat•n*nt
In connection with my examiwT81ions, no matari81 matters havo come to my attention vthich gives
cause to believe that in, any material resp8¢1.'
1 th8 #e¢￿Intrng records w*è not kept in acc(*dar￿e with secuon 130 of the Chariti88
Act., or
2 the accounts did not a￿rd with the accounting records; or
3 the accounts did not comply wth the applicable requirements ￿ncem1￿j the fom) and
content of accounts sel out in the CharttieslAccounts and Reports) Regulations 2008
other than afty r￿ull8rnents that the account give a Irue and fairf whlch is not
a matter considered as part an independenl examination.
I have no ¢on¢ems and have come across other matters in connection with the examination to which
attents'on should be drdwn in this report in ordorto enable a propèr understanding of ihe aco)unts to bè
reached.
Pavanj¢èt Singh Bagri IBA. FCA. CTAI
Chartered Accountant & Tax Advisor
Ashfords Chartered Accountants
28 OCto￿r 2021
2 Manor Court
nor Mill Lane
Leeds
LS11 8LQ