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 doii*Trie 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 *tyopri*econtro areln placeto j10￿defEa50n1bre assuian:e 3¥nstfraLYI￿d￿rr￿. OBJEcfivÉspxDAcnvrr*s Qbl4ct5wind alm To pray￿e8 platsDfworthp*orthEWindu c¢￿￿￿￿y,3nd yornoteathwmeniotthe H￿￿ Tdiyunfr*theHikbiLantsof 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¢haritytumalrt*nunrestrktedie5er¥esata1￿ ¥Ylith wovideswfho*ltre5ource5touJknw 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 etQNXMicc*cuffj5txesorknthEp￿￿￿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 cha*ty 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￿￿50*In￿&Thd*X4Ml 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 rKwd5ket*fythÈih¥rty*NJa£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￿￿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 re5tF*Ettlpurp05eswthin the Dbjectsofthe¢thth. Resrrfc1kn51¥isewhenspxlfie4 thÈdonoroi when fvnd$ arèrased for partloJl¥re5rritt£d pwoses. FUrt￿r aWanatiM ofthen3t￿rè￿d purwseofeth fundi5hthW In *other*i￿o*S1?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 rityl*l. 261616 THE HINDVCIJLIURPI QRGANW7foN Nut4s to thofknanthalstat¢ff*hts 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 6.697 402 8.094 1,484 211 1,695 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