Charity No. 261646 ort of the Trustees and Unaudited Financial Ststements for the ear ended 31 March 2024 The Hindu Cultural Oryanisation
Charlty No. 261646 THE HINDU CULTURAL ORGANISATION Financial Ststements for the ar ended 31 March 2024 Cothents Page Legal and administrative information Trustees, report Independent examiner's report Staternent of financial actlvitie5 Balance sheet Note5 to the financial 51atements Detailed ProfÉt and Loss Account io
affty No. 261fA6 THE HINDU CULTURAL ORGANISAMON Trystees. report 8nd finanrial staternents for the year endÈd 31 Mèrth 2024 TheTrustee5 present thtsr repDrtaTKI the financial ststemontsforthe yeaTended 31 March 2024 Note I tothe COunt$ t¢jmptyth thecharltvs trijstdeed andtheslaternent of Retotxmended Pracbce,"AccounUn8 and Reporbng by Charibes". $ed in Marth 2)5. The Trustees who served durln8 theyear al up toihe date of thi5 reportaie listed below. Le8èl atyd èdmim15trdtive irrf(wmlon Charity Nrne THE HINDU CULTURALORGANL5ATION charlty numbe 261646 orii¢e AddsS 2SY EdEe lane LNtrpool L7 2PH TrIee5 MrR Ljuneia Mrs P Malhotra Independent Examlmr Whlffield Atc•untin8 & Inte8rated 5eMce5 Lid o Businps5 Mr5t 23 Goodla$5 Road Hunts Cr¢ss LIVERPOOL L24 91U ankers Bardays LIverpO Brnnth PaEel
0rtty1•). 261646 THE HINDLI CIJLTUWORGANISATION ReportoftheTrytOÉ$10l the yearEThded YI Marth 2024 SThUCTUfiE,fjOVERNANtsAND MANA6EMthT fjo¥ernlD8dDturtnt ThÈthaYÈty1S£ontroUedbyttsgovemlY)Eurnrf adeed (4tru5L and15? 1n[(w@thaTIty. skm?naeemeni ThetTUStepS havea dutytoldenffly aTrdre%4vwtherf45 t1th@thaLSeWsed knen5ure•prryrfe CfM)trdsire In 4(t pryinde r¢250nableassuraKensttraud or. 08IErnvESANDAcmirriES Dbjeitwesand ab . To Provid a Pla ufwof5hipftsi theHthdu Comrnunlty.3nd prOThotrthhÈTht0ftuId191Orie inhabiiants of mersey4de4nttgJrroundnEaTel. ACHIEVEMENT AND PERFORMI4CE Rwlw#f buslness The InrJrrÈd 3defititthrNl% thecurrwttvear3Trd the1[{e0¥Ie>vnrfrtWed$SelTr page5ofthest3tement olhna.ioal ictiwt5Was-£24.4O6 TrlsdeliDt bas w trfErredt thtMum• lund5 brought fort1 atthebeÉinThn8of the lard forwari to ThVe3c 202S. F1NAl4LAÉwEW exrye5 polkv It Is the pallryolthe cY3rityts maintTrUre>[liCtder¥eS at 31eVMlthproidÈS 5uffiDenti¥wrtYStDtiiver 2£ernent. &lmlniSttstiornand supprtc0Sts3ffld to rewdtjary clroJnhsr>bce5. TheTruStees alm to matsIrEserveS * aknl by EanS01 aTrd5tTIllte8$h management PUBUC BENEFtr Topromote the bet0fth hortantsttfMer5ffj5leantlthsrr{XnvI¥arthèPrCfv1¢o11tc re(Te3Trun oi othei le11retItoCClvat1Qll ollnd"yrdvBIFwhoFkThE needofsuch facWt*s byfe4soThLrfthwryouth, age. inflrmityor&L%ablement, nC1harthh10r0aEd&W(xTrK(cyces tsrlurthe pu11¢. the intrrestof$ocialwdtsieBnd withtheobjertdvnprDwngthetMtfjtllm of llfeotthes3idlnh3tnts ON BETrL4LF OFIHÉ BOARD.. Mr R Ljwnela
THE HINDU CULTURALORGANISATION Charity No. 261646 Report ofthe Trustees for the year ended 31 March 2024 Statement of Trustees. Responsibilitles: The ch8rity trusiee5 are responsible for preparin8 an annual reptsrt and financial 5tstements in accordance with applicable law and UKAccounting Standards. The law applicable to tharities in EnaThd and Wales requ the charity trustees to prepare financial statements of each financial year which give a true and fair view of the state of affair5 of the clarity and of trie incomipg". e50urces ar.d application of resOuS of the charity for that period. In preparin8 the finanoal stateTnents. the trustees are qUId to.. select sultable accounting policies and then apply them con51Stently.' observe the methods and principle5 in the Ciarities SORP-. make judgements and esrimate5 t4at are prudent- State whetier applicable account'ng stanilards have been followed. subject to any material departures disdosed and explained in the financial statements,. prepare the finanoal gta".ements on Ihe goin8 concem basi5 unles5 it is inappropriate to presume that the charity will contifiue in business The trustees are re5ponsibJe for keepin8 proper accounting record5 that disclose with reèsonabie accuracy at any tirrie the financial position of the charity and to enable them to ensure th8t the financSal 5tatemen&S comply with the CharitiesArt 1993, the Charity IAccounts and Reportsl Regulations 2008 and the prowsion of the trust deed. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and {letectiL of fraud and other irregularities. The trustees fDr the purposes of charity law who 5er¥ed during the year and up to the d3te of thi5 report are set out on Page l of the tr115tee5 report. Approved by the tru5tee5 and signed on its behalf by. ON BEHALF OF THE BOARD., Mr R Ljuneja Page 3
(P4rftyNo. 261646 7HFHTr4DU cuinJRALORGANISATIOII re M•r(h I rtporttsn theaccoyntsl0rtheve6rere 31 Malth IU24setOutOD p3sesfrwelD. Thethaflty/stYusteesarere5p>n51Nefvri PTEparatiDn Otthe acmIts.ec1?r15truStee5cts1ÉrthSE Af4udlt is not [eqLredfOrth1Syear1rndpsCti0n J44ll of thetharftesArt2011ltheZOII Artll thatan indepetKknt ex3rninatr.on is IWUired. It KFmyrÈswnsibilityto'. minE theactQLWts under5eclon 145 ofthe 2011Att to fo IGwthe pledr laid inGener41 DifEtYonsgkn bytheCharrtyComrnts$n Iyndersecfjon 14515I1bl of tho 2)IIActj,-anO tQ 5131eyJhethefpaitioJlarmatter5 ha¥ecrmeto my3tntin. BJsls trf the iidÈpÈnatnteyAminertreport M¥ex&milIDn wasc£rriedoutinaccord3ftcewith the6eDeTrl iNkntythetharftyCornrrthh)n. An examlnatson n[luc&s1 tÈv4ÈwoftheèttQuntirecords kepttytsth3rrty3d a(omparfsonoftheacfounts eseD1Rttwkht5e rEtOrds. Italso Sncluos considet3tionof any urtu5ualtt ordis¢bJ5uwe5 eXplatin$ frorn you asTru5te corKeingr¥suth ma%er5. The prDcedures undert4ken do ThotFfDvide all theerfdenCethOtv IBquiredin anauth¢ and£onseqJenthf no 0$10n ISgNena5towhetherthÈattOUtrpre1enl- a INeanrt andlhe rtis limitEd knthDserAtteE5erryninthÈ51atÈmEntSbelr. INfependentex?mlnprfs5tatornent In tonnxJon wr(h ffjyexamlTratw)rL thts MatterscOMet0 myaiwiDn'. 111 which 8ivesme rea50rÈable bElthat In any wtthal reir tr>keÈpd(coult8reCOrdS in aoranCe1th sEtt 130of the2011Acty.and tts prepalOUntshIrh a£cOrL1 theaccOuntw rttorosawwMp1ththeIrtfiTh rEouirements oFthe2011AC( have notbeenmeL. or 12ltr)vthich, in nty0pinl0n.•tten5lIddtswTrIfi O¥dertoenab a proper5nd1gof thÈ attouilts to be re3thEd. CPAgOronyBAfFlot)5JIA InteyrotedSeTrkesltd
atyN0. 261646 THE HINDU CLILTURALORGANISATION Statement of Financlal Actl¥ltles for theyEarended 51 March 2024 Unrestrf¢tod Re¥tr5tted fvnds nds 2024 Totsl 2025 Toial Notes Incomln8 resources lftcoming resources frorn 8enertted fund5'. Other inwme- Indlvidual DonatnS Voluntary Income- varlous DonatiDn5 Seniorsocial aub Inve5rment incorne Rental income 7.056 .372 175 91 7,056 ,372 175 91 9.450 2.442 63,888 375 9,308 Total Ineomln8 resovrcEs 77.144 7Y.144 76,016 Resources expended Costs ol¥en2ratln8 lunds: Support CQ51s.' Mana8ement 9.885 9,885 2,885 8,Q94 3,643 Ovetheèd tosts.. Flats- Bullders costs Other rep31r5 OtheF overhead costs Sundrie5'. including payrnentto Reglum Depreciation Govemante wsts Totsl resourtes expended 61,(m 9,272 5.140 138 2.980 61,OCrf) 9,272 15.140 138 1980 250 IOL5SO 20,0 13,241 15,321 2,664 250 63,213 101.550 Net IrKamln8louE8dn8 resour beforetran5fers Gross transf*rs between fund5 24.406 -24.406 12,803 ReconeiliatioD of funds Total funds brought forward 144.338 144,338 131,535 Total fund5 carrled forward 119,932 119,932 144,338
(harlty No. 261646 THE HINDU CULTURAL ORGANISAMON Balance Sheet a$ at 31 Mar¢h ZOZ4 2024 Unrèstrlcted funds 2023 Unresiylcted funds Notes Fixèd assets Tangible. assets 36.132 39,112 Current a5s?ts Debtors Cash at bank and in hand 84,3(Ml 105,476 CTedltors: amounts lallln8 due within one year Net current assets 151K)I 12501 83.8 105,226 TOTAI ASSETS LESS CuRRETr UABILMES Net a55ets 119,932 144338 Incorne funds Brought forw3rd funds UnstrICted funds.. 144,338 -24.406 131,535 12,803 Total charlty funds IL9.932 144,338 Approved by the trustee5 on and signed on their behalf by.. Mr R Ljuneja Page 6
(lrftyNth 261616
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ThEHINDUCIAIURAL OKGAfiisATThY Notestothe finartthlthtemEnts forthoyerqAdtd 31 Marth2024 Fund Uryrestrlcredfvs tanble in atcordxntrwith thÈ(haiitabkobjecths atthed5suioThof thetru5tee5 Restricied fund5 Canon be u5pd f0rparncu1arrxnrted purpo&tSwiththttobie£tsof ihe thty. Re5thcwfj ?rbEwhellSpTrydby the dono[when fun&3rEfaiSEdforpticul2r 5ttt purp05e> Further exp&DaloDofthenatsreand purpose of ChIUrtd i%i.IdUdedlntherHitestObkfioa1ateeTr. 2. INVESTMENT INC¢JME Total Total 202J ds fvrvjs Rents5 9.45U 9JSO Intsrestrecethble 91 91 9541 ,311 3. cosfsoFfjEIIERAMNGVOLUNTARYINCOME Total ZD2a fuTrJs 2024 pportcosts 4094 TRUMES. REMUNEPATlOtIANOBENEFn5 There wErenoTru5teÈs'rÈmunetskn or othe¥ benefitsfotdyearendEd 3IM¥(h 2024Thwknthe pte¥i0tsSye3r. Trustoes. ExpErhxes Noneofthe trStes10T anypefsons conTrected YyhhthI recei wrem3MIUrir4the arar ooneof wre1mbUrseJ expens. 4, FREE cosrs Total 2024 Total Z025 P4•8
Charity No. 261646 THE HINDU CULTURAL ORGANtSAnoN Notes to the Flnancial Stements for the yèar ended 31 March 2024 S. Tan8lbleflxed assets Freehold Long Plant & Fixtures opeity Leasehold mathinery &ffttlngs Total Cost At I ApT12023 Additions 115.016 19A95 180.023 At 31 March 2024 32.16 115.016 1206 19,495 180,023 Depreciation At l Apr,.12023 Charge for the year At 31 March 2024 16.942 658 17,600 92.017 12,606 19,346 140.911 22 2,98D 19,368 143,891 94317 12.606 Net Book Values At 31 March 2024 06 20.699 127 36,132 At 31 March 2013 22,999 149 39,112 6. Credltors- amounts falllng due withln one year 2024 2023 Other creditors Accruals 500 250 500 250 Page 9
Charfty No. 261646 HINDU CULTURAL oRGANITION tailed Statement of Financial Activities for the ar ended 31 March 2024 2024 2023 INCOMING RESOURCES L)onations Indlvklua Senior Soclal Club 60,372 7.056 175 63,888 2,442 375 Busines5 Prernluffl tlrd Investment Income Rental income 91 9.450 9,308 77,144 76,016 RESOURCES EXPENDED Fundralslng tyading.. cost of goods sold and her costs Prie5t- Freelance 2,885 3.643 Governance costs: Accountancv 250 3.135 250 3,893 Support costs.. Management Insurance 1,100 8.269 516 995 Light & heat Telephone 6,697 402 9*5 8,094 Total support costs .020 11,987 Overheads costs Fl3ts- Buildery costs GenerBI repair5 Catering costs incl Cook5 Cleaning & security Unpaid cheque Sundries Payment to Regium Freehold propertv Long Leashold Plant & machinery Flxtures & fittings 61.fKJO 9,272 ,500 20,1)00 ,241 14,040 1.255 26 138 658 347 2,300 22 17 Total resources expended 101.550 63,213 Surplus fvnds for the year carried forward to 2025 -24,406 12,803 Page 10