2023-03-31-accounts

Charity No. 261646 Re rt ofthe Trustee5 and Unaudited Financial Statements for the ear ended 31 March 2023 The Hindu Cultural Organisation

Charlty No. 261646 THE HINDU CULTURAL ORGANISATJON Flnancial Statements ear ended 31 March 2023 forthe Contents Page Legal and administrative Information TrusteÈs' report Independent examinerfs report Statement of financial actNities Balance sheet Notes to the financial Statements 7-10

(harlty No. 261646 THE MINDU tULTURALOR6ANISATION Tru5tees' report and flnancial statements lor tho yeoT ended 31 March 2023 The Trustee5 present their rewrtand the finanoal Statements for the yearended 31 Marth 2023. The finanoal statements have been prepared in ac£ordaice with the auounting EX)liue5 Set Dut in Note I to thÈ accounts and camply witr. the charitys trust oeed and thestatementef the Recommended Practice. Accountini and Reporting by Chaiities., issued in March 2(K)5. The Trustees who seNed durin8theyearaDd up tothedateofthls rewt are Ilsted below. Le841 and athln15tratyve Informatkni tharfty Name THE HINDU CULTURALORfxANLSATION aiity number 261646 Office Addre55 253 Edge L8The Lfverpo L7 2PH Tru$tee$ Mrs P Malthora MrR Ljuneia Mr Ravl Mehta Independent Examlner Wkttheld Ac£oTmtirbg & IDtezrated 5er¥kes Ltd Bwslness Flyst 23 Goodlass Road Hunts Cross Ll¥erpo L24 9HJ O•nkor5 rday5 Page I

ality Nts. 26￿6 THE HINDU CVLTvRALORGANI￿mON ReportoftheTrustaes forthe ye3rWed 31 MaYth2023 STriKIUH4 6OVÉRNA14CE ANDMANAGEMHIT GoVer￿￿E doiiTrie The cbarfty tscOntr￿l￿ bY[158o¥rrinido￿ffleryL ad￿ oftrw, ￿n￿cor￿tIrteS￿ un¥mporaiedch¥lty. tru5tEes have adutyto ithrify T@hi￿the￿5￿lt0wb[chthetharlwL1 andU>￿SurE tyopriecontro areln placeto j10￿defEa50n1bre assuian:e 3¥nstfraLYI￿d￿rr￿. OBJEcfivÉspxDAcnvrrs Qbl4ct5wind alm To pray￿e8 platsDfworthporthEWindu c¢￿￿￿￿y,3nd yornoteathwmeniotthe H￿￿ TdiyunfrtheHikbiLantsof lerseyslde3Thd surrO￿d￿84tea. Rellef ofel¢erty n mel5￿51d￿. AcMIE1￿MEflT ANDPÉRFofiMAt4CE MÈvlewolkwslney The ch3ntyhas &icurred 3gJrolu5 dUr￿¥thec￿[re￿tYÈar￿dthenei1rrnLvrtre¥￿￿r¢a5s￿￿￿￿￿P￿￿5 tsfthe staterneni of Inanaal actImt￿S￿aS £I?.W3 Th15surply5h4sbEentr￿￿￿rredtothÈojM￿ktheSJn15 brou¢hifgn¥ar¢ 1hebeiin￿nBOfthÈ lnwctaly￿r￿ndcar[￿￿for1¥3rd lonexty￿ 2Q24.. FINANaALRE¥nEW The prlnclpalsoLrce5ufrknditifoithe tha1￿￿eDOna￿Lw. Gfftfv1dweptymnt.T￿￿t￿e would be èprAiedfoi shortly. pofKy Itisthe poliLyof the¢haritytumalrtnunrestrktedie5er¥esata1￿ ¥Ylith wovideswfholtre5ource5touJknw rnsThagement.Admln￿-.￿a10￿3￿tt$￿pVt(ts5ts tOie£pwdto/nYunlrye5eenc¥c¥rn5tsnre￿ Th￿￿rUSte¢S81￿tO maintr1n reserR5 Htalevel by mEansof asu￿￿505v1knplOn8ter￿J￿5tr￿8enr[￿h PUBUC B84EHr To pItr￿otÈlo.the benefi¥oliknè￿ha￿rt￿nts Df Mef5ey5idèand the5bffoundin1are4thEpro4￿on of1Ki￿e$ forrcreètr or othei le15uietirnE ￿[LPatwjti Df in¢￿idu?1$w￿ohj￿y￿eEd oF5UthfatiitiesbyreasoTrotthdryLth. w infffmltyijr dIsab￿￿ert ftnar£wl haTdship a..￿￿1 and etQNXMicccuffj5txesorknthEp￿￿￿arts18E i the wlteresiof soualw4f¥e andYJththe¢bie¢t of ImwO¥￿1thec￿ndil1cTroljlffe inhatmtti ON UIiHIFryE bOAAD.' Dale". JU￿ja Tr

THE HINDU CULTURAL ORGANISATION Charity No. 261646 Report ofthe Truste￿ for the year ended 31 March 2023 Staternent of Tru5tees' ReSpOn￿bI￿le&. The charity trustEe5 ayTr responsible fo., preparing an annual report. and financial statements in accordance with applicable law and UKAccounting Standards. The law applicable to charities in England and Wales requires the charty trusteÈsto of affairs of the charity and of the incoming resour￿ and application of resource5 of the char.'ty lor that period. I preparing the financial staternents, the twstees are requi￿￿ select suttable accounting policies and then apply them consistently: observe the methods and principles in Lhe Charities SORP., make judgements and estimatesthat a￿ prudent,- state whether applicable aCCQbr.:ing 5tandard5 have been followed, subjert to ny material depariures disdosèd and exp. ained in the financlal statements,. prepare the financial Statements on the goin8 concerft basis ur.less it is inèppropriate tg presume that the charitywill continue in bu5ine5S The trustee5 are responsible for keeping proper accounting records that disdose with reasonable ac£uracy at any time the finanoal posiiion of the charity and to enable them to ettSu￿ that the financial ststements comply with the Charities Act 1993, the Charty (Accounts and Reports) Regulations 2(i18 alld the provision of the trust deed. They a a150 responsible or safeguarding the assets of the chaty and hence taking reasonable 5tEPS for the p"evention and detection of Fraud and other irregularities. The trustees for the purpose5 of tharity law who served during the yearand up tD the date of thi5 report are set out on Page l of the trustees report. Approved by the trustees and signed on its behalf by: ON EHALF OFTPIE RD: Mr R L Juneja TrusteÈ Page 3

261646 IHEHINDU cULTu￿ORGANISA￿0N a￿rnEnts rtded31 Marth 2023 ITeportonthE accountsf0rthevfarETrd￿31 Marth2023setOutonp36es three105v￿ll. Reswth ￿SponSIb￿￿50In￿&ThdX4Ml Theth4rity'StrnSEeÈsèie rwwn%ble forth￿ weparthnof the attDunts.Thttt0rfty,5tfU5teestDns￿@rthalar dudlt15 notrequlred forthi5year fu￿er5e(clDn 144(2: Df theChErstiesAct2011 lthe 20JIArt)l¥nd thaian kndependent examiradon ￿ reoulred. Iti$ rnyrwnsibll￿Vtcs.' 40rYKnetheè¢tQ￿nts under5ert￿n 145?ff the2all to lollowthe PrnlEdJ￿ lakldownlftthe 6enoTrl DirEd￿￿$8￿￿bYts￿￿d[￿tYCoM￿Iss1¢n (yfijersettton 14515Kblof the201tAttl.. ènd tL>Stdte whether￿rtiCularfflétferS havewrnewrnyaW￿n. e•S1501th•￿￿E￿￿J￿EAteXaMkntr$YepOrt MyexarnlnatloTh was carr￿d ?utin ￿LOreance￿ithd￿Ge￿￿r￿l DirettiDll5EhEnbytheCharftyCornTrlssiun. AnexarnlnprioThindude5a wewafthe a(coun¥ng rKwd5ketfythÈih¥rtyNJa£ottwarfson ofthearcaun presented wlth records. halso iDcludes ccnsltktstion of ètyunusual I-.ewtsordlx￿￿re5Ifi the aCCDunts,b￿I SEekln8 U￿a￿lIDn5 ffQm vtsu aSTrUste￿ Conce-ninwanysuth matkr5. The procedur￿ und￿rtakern da piovkfe all ￿￿￿e￿￿th¥tW(￿￿I be lequir￿In anauth¢ andcoosequenity tsoplnb)n Is 8i¥en a5toWh￿th￿rthe aG(OuDts present- 'truE and fal'vlew, pnd r￿rtis fimited tothose TrWtta5Sef(Kts￿the5th¥l￿￿bEbW. Independent examiner'sst2tEmErt 1Th<onned￿n fflyexa￿UThaI￿E￿ ￿￿￿tell￿{ometh￿v•￿enfjan. IllwhichKfftsmereasonab1w5Ptobpli￿tha￿ in aAymaterfalre5mthp requirtments tokeÈp ètcountins rttords In aciordintemth SÈttNin 130ofthe 2011AL1." toty8parèatCDunts whkh aw)rdwiththeactouTrtv￿retoré&3rt0tO comptyiththe aLtOun￿nI requirÈmÈnts Jf the 2011 tla not Deen mel. or 121towhich, intny tspinv)n. al￿n￿(InSh0y￿I betlr4wniThDrderttrÈnatAea Woper￿ndewa￿dinSOfthE acrounts to be re3ihed. 10.10.24 CPAoororn PAIHtyts1 ICPA IndepenrfentExoTrNprr Whftfieffd AccouTrtlnq& e9rniedServicesLrd Pav4

arftyPlo. 261646 THE HINDLI CULTURALORGANfJAT1014 Statwrent of Flnandal ArtlvlW¢s for the year ended 31 Narch 1013 Unrestrftted lund5 Re5tr1cted d5 ZOl3 Toial 2022 Total In¢omlnKresour¢es Incoming resourcesfrom generated funds: Other Income- Indivkluil Donations Voluntary ir.come- wariou5 Donations Senior social aub Activities for8Enratln8 funds Invèstment in¢ome Buslness Premium tfrd Rent31 lftcome Transfers of income 2.442 2.442 63.888 375 1,698 21,399 63.888 375 56,000 8,083 24.000 9.308 Total IAeomlfiÈ resthtsrte5 128 65.888 Y6.016 IILI8D Resources expended Costs ofgereralng fund5 Fundralsing tr3ding'. cos,. ofgoods etc Support cost5.. Mana8etnent Overhead tosts 3,fA3 3.643 8.094 661 1.695 20.0 13.241 20,(th) 13.241 15,321 2.654 250 63.213 ,542 28,204 7.897 2.664 500 111,163 Other rep3ir5 Other overhead costs Depreciation GDvemance cos Total re50urce5 expended 15321 250 29.9n 33.241 Ilet incomlnglDut8dnsresOUVry5 befuretr4n51vs Gr05S trnnsfersbetween funds io 17.844 30,647 12,803 17 Reconciliation of funds Tot31 fund5 brought forward 17,844 30,647 131,535 131,518 Totsl funds tarrld forward io 117WI 30,647 144.338 131.5J5 Page5

THE HINtJU CVLTURALORGAN15AnON Balance Sheet as af 31 March 2013 ab3rtty ND. 261646 2LIZ2 nd5 funds nds FIMed issets Tan8ible a55ets 39,J12 4L716 39.112 41.776 Cvrrerntasset5 De?tDrs Cash at bank and In ha 105.476 Crelltor5'. aJMuThts fallini duewithkn one year Net current assets L05,226 89,￿9 TOTALASSETS LES5 OJRRENY LLAWLITIES Net•ssets 144338 I31￿15 In¢ome hJnd5 aroJght forwardfunds Unrestrtted funds.. 131,535 131.518 17 Total chafft¥lund$ 144338 131535 Approved bythe trLP5tee5 on... . 10.10.14

thartt¥No. 261646 THE Hif4DU CULIUKaLORWILSAllCrfI NotÉ5tDlh￿ fmBndilstatements lorthe ytéi EndEd 31 2023 l. Attountiwpallde5 lal 83S pr£patstw ffi3nc.al siaiements havÈb8en prepored ￿nderthe hrstrK￿ttstt￿ollY￿￿￿ ThefinaTrS4 starahthts hèveken prepaie¢ In acco[dan￿WIth thèStstNEntofRec￿llrne￿de￿ P1aCb￿.. R9)0￿ byCharNles ISORP 20051 i55b& in ap￿lt￿￿UKA￿￿￿￿nwSw￿ards￿d knÈO•e5A£i 2011. Thefl￿￿t1èPstètErnents been preparedonawc(Ytfemba trAtdS9JmesthattsthaTdywcrmtsnue tO[tt￿ye thesuppwtof ltsbankÈrs. tr2dit(Y5 P￿￿5￿trurtur Uniestricted lrtQrnÈfund5CllrnFxtseihosefvndswhKthM￿e￿5 arefreetouseforarypwe Infurth￿r ofthech?rtt3ble cknletts. Unrt5tric￿ fu￿51￿0￿d2￿1fijndsth3Èttr kn51￿￿Se atth￿￿￿￿tI(￿, ￿ habpset SidÈrÈ50L1(￿ lur ?ydfhcpvrpose. Icl In¢omlni reyJur<t2 Allintominirwow￿5 are Incuded In the5tstEmentoffin¥n¢al i.1￿tS￿￿ fhetharitw lott come andthe 3maullt b￿q￿a￿tyf￿dIlh leas￿a￿le The1dlo￿nI5pe(]￿pd10￿ ateappjted tp partlcUlBr(ategor￿5OI Iil¢sMnE'. Voluntsry IncomÈ i%rÈtrNÈd bywayof dOnaIrbs￿￿ftS1Nd 6ItKluded infijlllntheststernentfjffinaryal whenreEwvBWe. D￿ateoserV1￿ arKlfadhtiES are indudej 31 the￿llet0th¢ thxitywhuethscan beQUfi￿ Thevdlwe of5er1ry￿pr0¥1￿edb¥¥0.U￿feeyS has llGtbeen Id IRpyourtys exp&nd¢d Expenditur&isièC4n￿￿ adval baa%alk8Wtyi5 ￿￿ll[r￿. Eyp&ithrehxkndÈsanyvAT￿Wth ￿nOt full¥recovered.Ind bre￿rted8Sp￿rtQflhe ev￿rt￿et￿￿1thttr￿3te5. le lthayitaN+attrrfitl thaTitsble experdiwreLomprfsesthGs¢coststhwreObythech￿ty1￿th￿ ￿￿Try011s￿lIesan￿set11res rit5benefi(i3p.u. ltinc￿dEsbothcosts th#￿be¥l0(￿odWethtOsuth 8Cbbtr5a￿j thL¥sec05ts0fan indired nature nèCESSaryt05UPPUrtthEm. IIIYanoblolxed455e¢sand depretièuu TanE1t￿e￿￿Pd ￿$Èts0th2rlhl￿IrÉéh01d Pand are ststedatcostofvduatslln Wdewedason. DepreEiatiDll 15 pro¥4ded ar r3tescèkulated tD￿teOff1￿eco51(¥ ¥ahJati￿ ￿sest￿n￿ed￿I0Ua1¥JItstOfeath asset Over it5 ￿xperted u5du. Ime. as follows.. 2% per￿￿￿￿ sErw6Mllne basts 2XperenryJm Ona 5tr¥t1￿eb￿5l5 1S%ieduoThgbEJarKe 1S%redua￿gb&n ID% redwing Long lea5ehrl Plant&mathinery Fbxwres &IItE1ws ritsge wers Thecharity b￿elit5fr0rn v*ou5 oKempih)75from 3ffDrdEdby kxIe￿SWOn￿dl5 MtltsblEtDrorpof41iry•iaX Dll ￿E￿n￿Or￿aInst￿llln£W￿lffl those eXe￿ptiOW.

ThEN￿Du tULTURAiORfjANISAm014 N¢testo rhofln3neklststernents fort￿>￿￿rended 3IP•l¥ih2D2a Fund ￿￿￿￿11￿$ Unrerricted funds can bevsÈdlrt accordance v￿ththeC￿w1ta￿IethTrÈ£b￿￿S3tthedIsCfth ofthp tyu51 Re5tyiCtpd fund5 can ontybe u5edfty parbcular re5tFEttlpurp05eswthin the Dbjectsofthe¢thth. Resrrfc1kn51¥isewhenspxlfie4 thÈdonoroi when fvnd$ arèrased for partloJl¥re5rritt£d pwoses. FUrt￿r aWanatiM ofthen3t￿rè￿d purwseofeth fundi5hthW In otheri￿oS1?Iwn@nts. 2. AciivrriESFOI GEt4ERAllNfj FUND5 Totsl 2m3 Total fr4nd5 D3ycBre pr¢iettnet Income INVESIMENTINCOME Total 2023 TitAI Renral ￿cOme ¢XhÈi intrHne Interestre￿I￿atrIe 9311 4.COSTS OF 6EfiERAnNfj IIOLUIITARYIIXOME Totsi 2DiS Totsl iU22 SupportC45ts 8,D94 1,695 5. TrLISTEES' RWUNERAYWJPI AND BENEFrfs ThereYder•noTru5*es' r￿mUn0[atiO￿l0l 0th¥b￿eth5I0￿th0wr￿￿èd3I Math202anryforthe pre¥iou5yEar. TDJ5tee5' Exp@llSf5 NoDe oft￿￿tr￿Stees loranyperstjrts ￿￿￿Ètted wlththeml re[￿￿￿￿ÈMU￿e[3tiw ￿r￿￿the Yearand of ttr Ss rÈknbwsedexppn5e5. 6. FAEELANCE COST5 Totsl 20R3 TDtal 2022 pr￿SE-Free&￿ce )￿43 P4E$

(tharlty No. 261646 THE HINDU CULTURAL ORGANISATION Note5 to the Financlal Statements for the year ended 31 March 2023 7. Tan8lble fixed assets Freehold Long Plant & Fixtures property Leasehold machinery & fittin85 Total Cost At l April 2022 Additions 32,906 115A116 12,606 19.495 180,023 At 31 March 2023 32,906 115,016 12,606 19,495 I80.023 Depreclatlon At l April 2022 Charge foi thè pèriod At 31 March 2023 16.595 347 16,942 89.717 2,300 92,017 12,606 19,329 138,247 17 2664 19,346 140.911 12,606 Net Book Values At 31 March 2023 15,964 22.999 149 39,112 At 31 Mar¢h 2022 16,311 2S,299 166 41.776 Page 9

rityll. 261616 THE HINDVCIJLIURPI QRGANW7foN Nut4s to thofknanthalstat¢ffhts lovtheyeorended #l March 2013 .Ottrwdq*tOW5 9. Crqthityrs.. amourfskllk¥duÈ oneyÈ4r Othercredirors Accrua15 25D 250 IQ. Ro5td¢t￿ funds The IntamÈ unds tsf tk.arbty include iettrKred fUndscry￿￿sthefo1r￿￿1frIlMIan￿0( thmatsons and heW Dll tr￿tfor 5pEtifitw¢poses". Resources Trjfflsfws Balanc￿at JIMa￿h 2015 l Apri12022 Ildingfund C￿￿￿￿Jnity(o￿eSl0n Fund Pase io

Charity No. 261646 HINDU CULTURAL ORGANISATION Detailed Statèment of Rnantlal Activitles for the Èar endèd 31 March 2023 2023 202Z INCOMING RESOURCES DOna￿onS Individual donations Senior Social Club 63.888 2,442 375 23,097 Business Premium thd Investment Income Other tran5ter. CutreTht alc Rental income 56,000 24,000 8,083 9,308 76x116 lli.180 RESOURCES EXPENDED FundralsKrt8 tradln8.' Cost of goods sold and other costs Priest- Freelznce Governance costs: 3,643 661 Bookkeeping costs & payroll Accountancy 250 250 3*93 911 Support costs.. Management Insurance 995 Light & heat Telephone [phone],695 Total supporl costs 11.987 2,606 Overhead5 Costs Flat5- 8uildery costs General repairs Catering Costs incl Cooks Cleaning & security unpaid cheque Freehold propertv Long leaslold Plant & rnachinery Flxtures & fittings 20,1J)D 13.241 14,040 1,255 26 69,542 28,204 8.147 113,500k5401 347 347 2.3LK) 17 17 Total resources expended 63213 111,163 Surplus funds for the year carrfed forward to 2024 Page 11 03 17