REGisfERED CHARITY NUMBER: 202084 REPORT OF THE TRUSTELS AND Aly AL STATEMENTS FOR THE YEAR Ef4DED Isr MARCH 1025 tIWA SHAD RPau & Co Limhted Chartered Certified Accountsnts & Statutory Auditors 12-16 SLition Street East CoYeDty West MTdiand% CV6 5FJ
VISHWA HINDU PARISHAD FIN DED CIAL STATEMEL¥ Page Rcport Df th¢ Truste I to 7 Report of th¢ Independent AdItOrS Stalwntnt of Fillxttclal Aetlvlti 8 to 10 BknD¢e Sb¢¢t 12 Cash Flow Stattment 13 Notes to the Cash Flow StstemeNt 14 Not to ¢ILe FIDaneial StteNents 15 to 21 Detsiled Ststsmeni Of¥¢5*1 Acthiltfies 22 to 23
VISHWA HINDII PARISHAD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 202S The tru5te¢s pres¢nt their Ywrt vrith fiDancial stat¢ments of the chariry foT the yeyr ended 31st March 2025. Th¢ trustees have adopted the provisions of Accounting attd R¢porting by CtrLaritie5: Statemexit of Recommended Practic¢ appliuble to ¢harities prepating their ac¢ouDts in a¢¢ordonee with the Fijancial Reporting Standard applicabl¢ in the UK and Republic of Ireland (FRS 102) (efftctiv¢ l Janw 2019). OBJECTIVES Af4D Acrivi Obj¢ctlvtS iDd &lJns The obJtctive$ detailed the governing do¢umeTht are:. (a) To promote the advan¢em¢nt orth¢ HiThLu Religioll. (b) To promote studies of and research itithe field of HiDdu R¢liBious Philosophy and to make known the Tesults of such sDJdies and research. {c) To relieve poverty $ickn¢3$ aod distr¢55. Th¢ a1vitieS caThied out in this yeAr. CElebration of fe11$. Latwgt classes. Classes to ¢xplaiJ) Hith Dbarnw (Religion). Youth kmitws Httldu valu¢s and practices. Cothination with cther Hindu org8nisalion$ and promottng understlglth othK faiths through Int¢rf&ith meetings. Visitll Hindu hone& on invitalioffj to Perform r¢ligiou$ riles w)d worship. T¢JthiThg olrcligious educatÉott in h0O15 thrwgh SACRES. Branches conduct CoutlI]ng S¢S5ions. Ea¢h year the trustE¢s review the activiti¢$ of the ¢harity in order to ensure that they CODtirtu¢ to rell¢£t th¢ objectLves Set out in th¢ goY¢rning document. In ¢arying out thi$ review th¢ trUSt¢¢$ have Considered th¢ Charity cou11S$10n's general guidpThce on public benefit in particul, its suppl¢mcnthry guidance on the advancemeni of r¢liBion for the public E¢n¢fiL It is the thte¢,$ opinion tltst the op¢r&lion of the dwity in its prestht form is for tbe public benefit under the PTirt¢kples set out LD the Cbarkty Collltnission guidance. The Charity is open to and fr¢¢ to all. We provide res4¥r Pblic servic¢3, blessings and ceremonies and. 81 many Certtr. a Pl of worstrLiP. W¢ provide ltural eduational ¢la59e3 ts) w(Mnot¢ the Hindu relig1. Our work imparts social, cui. tnoral and traditional value$ to children, leen&g¢rs and adulis theTeby h¢lpiJJg to provide a moral and ethi¢31 fram¢woTk for people to live by so playing an important part in building & better soci¢ty. Jn addition we provide lunch¢on Clubs forthe eld¢rly, dance closses and music classes at IIiai)y VolUteerS The rharity is ¢1 for the uns¢inting ¢fforts of its volunteers wbo are involved in Tunning the chlty. W¢ mak¢ use of morc than 150 volunteers regularly natiortwidc 8nd more giya their 5¢rYices at individual orgaai6ed ¢vents. The volurtteers are or8ani5ed through a fr4nThorfc of bran¢hes itivolving working committe¢s at a local level. It 18 diificult to attnlmrte an economic valu¢ to this contritiOn the volwLte¢rs make of their time it is crncial to the basic function of the chlty. The executiv¢ committee ¢rur*S that bcst value is derived from the efforts of Its¢ volunteers. Page I
VISHWA HINDU PARISHAD UK REPORT OF THE TRUSTEES R THE YEAR ENDED 31ST MARCH 2025 ACHIEVEMENTS AND PERFORMANCE Charltable aetivilie5 The Charity lfilled its obj¢Gtives year by: {a) To promote the advattcem¢ntof tbe Hindu ReligioD: Celebrations of Hindu festivals Promotllig ullderstanding through Interfaith M¢etin8s aAd member of IPN-UtL VisitingHitidu homes on invitation to perfom] Hindu Rites and worship. Ib) To promotc sttleS of and r¢seaTth iti the field of Hindu Religi¢)w Pbil08ophy 3nd to mske l(nothn ihe reyults of such $tudies and research: Teachitigof Reli8iou3 educauon through SACRE. Language classg5 at our ¢¢iitres.' C)&8w w explain & Teach Hitidu Dharm& (c) TO r¢li¢ve poverty. sickness and distress:_ We ha eo¢oura8ed ow br8nch¢8 to conduct ¢ounsellinB sessions aDdto collert Donations for education Aid. W¢ ¢, ther¢for¢, happy to report that w¢ bav¢ achiev¢d our obje£tiv¢$ this year. These xtiviti¢S provide J publi¢ b¢nefit. The PTimary rneaswe of sue$S or tsilw• of tkne activitics is th¢ level of donations Teceived and ffi]nds raised We we happy with the level of donation5 r¢¢eived this y¢ar. Tbe year 2024125 h&s been otte of expansion, consolidation, and r¢n¢wed leadership for the Charity. Despite heatdbrelated ¢h4llen8eg for some 3¢nior ufftllber& the Choriry has contiDu¢d to grow its brdn¢h networK strengthen its rommuniry outreKh. enhance T¢lIgio and chaplaincy infrastrnLtur¢. aDd d¢liv¢r valuAble ¢thi¢atioDal and wellbeingprorn. Ill¢s outstandin last l. The West Midlands braneh should begin thnctioning again. 2. We will ¢onttftue the Work on forming a new ¢hority with the Stat of a Charitsbl¢ Incorporat¢d Organisa¢ioo (CIO). l. The wodt reopeningthe West Midlands Branch continue& 2. On 5th MaTch 2024 a Ckwitable lo¢orporaied Or88llizion with ChaTity No:1207321 forni¢dThe tn6¢S were DrT Jotangia(knident). SuTind¢r Gautw)rf VP ). Pratibha Dthtta(PRO). Harishbhai Raja (Secretary). Prof. Nawajkant Prinja(Edu¢ation Director). Narendrabhai Patel(Tr¢]rer), Ashwiti Mistr>(A$s.Tr¢w¢rl Vinoobhai wadherf Cordinator HMN) and Dr Poonarn KakkerfArts & CultDral dire¢torJ We are in th¢ pr(tt&8 of trallsf¢rring the assets and liabiiiiies of Vi5hwa Hindu PIshd UK to that Charity. 3. GovernaDce and Trustee Changes At th¢ Trt, Meeting held on 7th Nov¢mb¢r 2024, the following 80Y¢rn8n updates w¢r¢ formalty [ded. a Dr. Tiibhovan Jotattgia resigned as Pt¢sid¢nt and Shri Harish Raja as G¢neral Secretary due to ill health. They hav¢ kindly agreed to continue serving ws TSte¢s.Vi0dbhal Waflher a]so r¢5igned &8 tnLStee. b The BoaTd resolved t1 Shri Surinder GautaTAa be 4)pointed as the nrw Presidcnt of World Council of Hindw U (WCH UK). c Shri Anil Shah w¥5 appointed a5 & Trustee and appoiotsd as Oen¢ral Secr¢igry. d Later in th¢ yeAr. to medical Teasons, our Treasurer Shri Narendrn Patel suffeTed a stroke and T¢signed from hls TponsibIlities. Sbri Ashwin Mistiy. fomerly Joint Tr¢asurcr. was appointed &$ th¢ n¢w Trolsurer. Pag¢ 2
VISHWA HINDU PARISHAD REPORT OF THE TRUSTEES FOR TILE YEAR Ef4DED 31ST MARCH 2025 4. Expansion of Branch Network The Cbarity continued its natiODal wvrttrL. SUCc¢S5fiY launching two new branch¢s: SIOU. designated &$ the West London Branch b Milton Kee$- desigllad as the South Midlanth Brallch Work continu¢s to dev¢lop n¢w &ll¢h¢S in L¢icester, BinniD8b1 al Dartford. Prep•xtory activities 8r¢ oDgoiD8 and ¢xpe¢ted to mat4riaJi5¢ in the ¢otlling OnthS. 5. Regional Conf¢rellcw and Mernber Engagement On 23 March 2025, the l]ford Branch hosted & 1C South Vibhag Shibir, att¢Aded by over 100 m¢mb¢r5. ReprnlIVeS reported on.. 8 GeTheTrl brao¢h-level initiatives wnmuDity outreach b Hindu M8lldirNetwork activitie5 c HiNiu Support Network prorns 6. Cbaplaw Trninin8 alld Supportto HinduNHS Network The Manchester Branch organis¢d & twowbow Chaplaincy Trnining session via ZO with around 60 participan Certificates were issu¢d upon su¢c¢&8fv1 (ompletiort. This traInU initig(ive ¢oAiinue5 to strengthen our comDMmity $erwice upaeiry. The Chariry a150 SUPPOrted the lauuth of the HinduNHS Network iDaugurated at ¢he Howe of Con)ttsow, attended by.. a He<h Secrew RL HO Wes Streclin8 b Lord Rjrni RaTrgeT 7. Chaplaincy and Religious ]nfr&8tru¢bJre Key milestones hIeved bn 2024125 iA¢lude: a AppointtneD¢ of th¢ Hindu Chaplain at MauclL¢Ster Aitport b Opening dedi¢ated Hindu Temple at Mancb¢ster Royal Infirtnary Hospital. Employment of two pri¢sts underthe Religiow Worktt Visa sch¢mc-on¢ each 4t llford and Bolton branches. 8. Facilitie5 and Building Improvem¢nls Major building repair work Z4t the BoltLTrn Mandir was successfiY conjpleted this y¢r, ensuring a s&f¢ gnd fvnrtioml enviroDment for worshipp¢rs and visitws. 9. F¢stiYal$ &nd cUhUr Artivities All cb]ty branthes celebrated major Hindu festiv4b with blton8 community participatio includiti a Lohri b Deepawali c Natiti1 d Kris]) Ja[naShtaMl e Holi ThEse cel¢bration$ conlinue to be an importstit part of the Ch8rty's missionkn pr¢rYt and Promote Hindu culture. 10. Cornmuttity Health & Wellbeing Jtiitiative8 A large Health & Wellbeillg Progrhmme was organised at the Ilford Branth on 2nd Feb 2025. Medieal profes8iona15 from diverse sp¢¢ialities provided infomwtion ott.. aDiabetes b Hywtensiojk c Heart disease In addition io the ¢ducational s¢ssions. the e¥t included on.sit¢ health srr¢enin& where participants received spot hecks 2nd p¢rsonalized reports covving key health indi¢ators. This ioitiativc enabled individuab to identify potential risks eaTly Bnd tak¢ appropriat¢ medhcal adNryce. The eveN hoDour¢d by the pSenCe of the H¢alth Se¢r¢tiry, RL Hon. Wes Streetin 11. Education and Cultural Development Awoss most branches. the ftsllowitig classes ¢ontinu¢ to effectively aTyJ attrad strong attendance: Pag¢ 3
VISHWA HINDU PARISHAD UK REPORT OF ThE TRUSTEES FOR THE YEAR ENDED 31sr MARCH 2025 a HiDdi language cla58ts b Gujardti laD8llage cl&s5es c Yoga classes These programmes play a vital role in elllturai wrvation aL¥J Mmlie1]be]pg. 12. kntwfaith and Civic EngagemeAt Te Chgrity to work closcly wlth th¢ Creater M8nth8Ster Faith Leaders Co¢11. ntribUting to int¢rfaith b8Tmony. community ¢ooperntion, and ¢olk¢tive social wellb¢iti8. For th¢ future the followin issues will trLY4Ye to be uddTes5¢d:_ l. The West Midlands branch should begin funrtioniD8 again. 2. We will continue the Work in traAsfetTiDg assets liabilities tiVAtieS from Vishwth HIDdu Paris10 UK to the new Clwi¢able Incorpordted (Wisaiiofy (CIO). FINANCIAL REVIEW R¢8erv¢5 policy Funds ar¢ ¢oUected through voluntory datiOnS to fmance the Charl5 activities ond it is this inc¢xne fimds the w)rk of the ¢baTity. The n¢t incomin8 r¢sour¢es for th¢ year Jmoutstsj to £263,664 and this w&8 wibutsbk to ela7 r¢5erves which now stand at £4,102.471 With r¢wd to those g¢neTal reserves. J p)Il¢y h¥ beeTh tablished wh¢rety th¢ ut)r¢stricted fvllds not cornmitted ( inves1ed in tangible fixed assets. (the fre¢ reserves), h¢ld by the Charity shoum b¢ between 12 ond 18 months of th¢ arLnual re50¢¢$ exp¢nded which eq1¢$ w £180,000 to £270.000 iti genernl f. It is thaL at this l¢vel, it would b¢ possibl¢ 10 continue the current activitie5 of the Clwity in the ¢vent of a significant drop in donatiOll& This would then 8lve sufficient tiJn¢ to consider how the fithdingwould be replaced or the a¢tiviti¢S chaThgeiL Overall this year, fr¢¢ Ks¢rves have In¢re&sed from £880.745 to £1,128,348 and so are now wnfortably in that range. It ts planned to utilise these fr¢e r¢s¢rves next year on the coniitwd prOarn¢ of maintenance of our Qentres. The primary fijnding source ts donations from the iDdividuals and famili¢$ att¢ndin8 ¢e(Ltres. Th¢ fvnds from this sourc¢ are used io make provision for the activities ¢arried out in OTd¢r to acbieve the objectives oftkn chw. Th¢ level of donatiODS recovered significantly during th¢ year, artd it is hoped thot this trend will ¢ontinue in the COTDllNg Overall, the committee is 5ati$fied with ¢bes¢ fEgJIts at)d we will ¢ndeaYiJw to m&iDtain. and improve upon. this kv¢l of itKorne into th¢ Te. F[URE PLANS With regard to brture Strategy, the clty plsns to coThtirtu¢ the a¢tivtli¢s oudined )bov¢ SbJe£l to ststi5(aLrMy fimding aTratt8em¢nts, (primarily donations). In paticular. therepayment of the loans w511 be prioritis¢d where psshle. STRUCTURE, GOVERNANCE AND MANAGEMEI4T Governing docunxent The tharity was established in 1972 after the adoption of a con5titulioftdat¢d 12th Au8llSt 1972. Further bye law5 to be read iTh cornjullction with the w]ksiitution on I lth July 2009. Pa8e 4
VISHWA HINDU PARISHAD REPORT OF THE TR STEES YEAR ENDED 31ST MARCH 2Q25 SfRucfuRE, GOVERNANCE Af4D MANAGEMENT OwAiSation*l 9tnb¢tur¢ The Board Of trustees 1$ made up of: I. F¢rnWi¢M tnJste¢s who are appolnted by the Board of1ns. 2. The Board oftswt who ar¢ eleued ¢very three years by the memb¢r5. 3. The chair persons of the Working committee5 of the ¢entres around the cowity who are elected tvuy two years by th¢ m¢mb8r5 of the Ielevant cetttre. There are no persuA% eMaI to the charity. which are eltied to aM)oint t$tr¢s. Th¢ Board of trJste¢s are re5F¥)Dsible for the gen¢ral management and control of th¢ ¢lwity as well as the day to d#y nning of the charity through tbe chaiwDS of the c¢ntres. As Such they w¢ regarded as the trustees of the ¢haTity under the Chari¢i¢5 A¢t. New Committ¢¢ metnbers aF¢ briefed in their dle$bY th¢ out8oing Committee members. Th¢ centr¢S are in the following locations arowid the country llfoTd Newham Souh Midlands Lxicest¢r Nottingham, (¢k)sed in 2024) Bolton Yorksbire Manchester South t)ndOn H¢Trfordshir¢ West LondoJ4 <op¢n¢d Octob¢r 2023) The Board of trus1 meets quart¢rly to ¢on5id¢r the prop¢r running ofthe chaTLty and ts activities. tn addillon, from tirne to time, short tern) Sub-colnmxdS are created and then directed by tb¢ Board to deal with specific mattus. Those su&comrnittees report back to the Board which then considers their re¢omm¢ndatioDS. REFERENCE AND ADMINISTRATIVE DETAIJS Registerd Ckarlty nurnber 262684 Prlb)¢ipal address 43 Clevtland Road Ilford IGI IEE Page 5
VISHWA HINDU PARISHAD REPORT OF THE TRUSTEES YEAR Trustees Pernianent tswstees Mr Surind¢r Gautam President (4>pointed from January 2025) Ele¢ted Board trustees Dr Tribhovam Jotangia- (reSied as President January 2025) Mr Harish Raja- (resigned a5 General Secretary Janu&ry 2025) Mr Narendra Paiel - (resigned as Trea5ur¢r January 2025) Mr Ashwin Mistry- Trcasurer (appointed January 2025) Prof Navalkant Prinja- Education Director Dr Mrs Poonam Kakkhar- Arts & Cultural D]reor Mr Vinodbhai Wadher- bducation Aid coordinator (resigned Noyember 2024) Mrs Pratibha Datta (appointed January 2025) Mr Anilkumar Jeshang Deushi Shah- General Secrctary (appoirttcd January 2025) Mr Bharatkumar Makanji Mistry- Nehvork Coordinator (appointed January 2025) Chai rsons of Centres Mr Vijay Kheterpal- Ilford (resigned Nov¢mb¢r 2024) Mr Santosh Subhas'h Chandra Rathi- Ilford (appointed N0vernr 2024) Mr Harish Bhudia- Newham Mr Sharad Kumar Paiil- South Midlands brAnch Open O¢tober 2023 Mr Shantibhai Patel - Leic¢stcr Mr Ashwin Misty- Yorkshire Mr Dr Ravi Kakkar- Manthcsier Mr Mukesh Shantilal Pat¢l- Croydon Mr Makrat)d K]znjkar- West London Mr Sha%hikant Merchant- Bolton Mrs Dinaben Bhaudia- Hertforshire Auditors R Pau& Co Limited Chartered Certified Accountanis & Statutory AuditOTS 12-16 Stsiion Street E&si Coventry West Midlands CV6 5FJ srATEMENT OF TRUSTEES, RESPONSIBILITIES The ttijstees are responsible for preparing the Report of the I'rnstegs and the financial StateMts in accordance with applicable law and United Kingdom Accounting StsndaTds (Unitcd Kingdom Generally Accepted Ac¢ounting Practice). Pag¢ 6
VISHWA HINDU PARISHAD UK REPORT OF THE TRUSTKVS FOR THE YEAR ENDED 31ST MARCH 2025 STATEMEfa OF TRUSTEES. RESPONSIBILITIES- contEnued Chariry law requires the tnte¢S to prepare fJwJcial s¢atements for f11 year. Under th81 law, the twses have ele¢ted to prepare the fujancial slatements in aCCordce with Ut)ited Kittgdorn GwKralty Acwrted Accoun¢iD8 PraGtic¢ (UnitedKin8dom Accow?tiDg Standard8 and applicable law). Uttder charity l&w thetru5t¢¢s must not approv¢ the finaneia] ststemeDts unless they are sattsfied thatth¢y give a trne artd fair VI of th¢ stat¢ of affairs of th¢ ¢haity and of the incoming resowces arnd appli¢ation of resources, iLJcluding the in¢om¢ and exrKnditure, of th¢ eharity for tb In prepAriD8 those find181 ststement& the InLqt¢es aTe requir¢d lo sclect suitsble aotsting policies and then apply them consistsntfy. observe the methods and principlu iti tb¢ Charities SORP. Duke judgem¢ts and estimates are rwonable and prudent. stste whether applicable IontIng statulord$ Ilave been followe subj¢rt to any material depaTtyK5 disc105ed and ¢xplaiThed in th¢ f]nancial 5tateJnents' prepare th¢ fttwKial statements on the going concem bas unless 1¢ is inappr(yi8t6 to PTesum¢ that th¢ charity will continu¢ iti busiDesi. Th¢ trustees are responsible (or keeping proper accountiIl8 rewrds which disclose with reason8bk a¢¢urd¢y &t any time the fll)an¢ial position of th¢ charity and to enable them to ensur¢ that the fillaD¢ial $iatem¢nts compty with the Charities Act 2011 and The Clwity (A¢counts arld Reports) Regu18ti0JJ$ 2008. They are also responsibk for safrguardiTrg the assets of the charity and b¢llc¢ for taking reasonable st¢ps foJ the preventiott and detection of frwd aod oth iffe8ularities. AppToved by order of the board of Inutees on 13th Jonuary 2026 and si8ned on its behalf by. -y(? Dr T P Jotangia M.B.B.S. l D.P.D- Ttua¢e Page 7
RE RT OF THE IiYDRPENDENT AUDITORS TO THK TRUSTEES OF vtSHWA HINDU PAtUSHAD Oplnlon We have audited the fmancial stat¢nRents of Vithwa Hindu Parishad IUK) (the '¢harity) for the yew ended 3 1st March 2025 which comprise th¢ Statement of FiDaKcial Activities, the Balance Sh¢eL the Cash Flow Stst¢m¢nt pnd not¢s to the fiThau¢ial 5¢atements. including a suttmwy of significant COuntIng policie5. Th¢ financial reporting framework has been applied Rn th¢r prepw&ion is applicable law and United Kingdom A¢countin8 Stsndards Iunited Kingdom Generally Accepted Ating Practice). In ow opitiion the ftllan¢ial statements.. give a and fair view of the stste otthe tharitys affairs as 4¢ 315t March 2025 and of its iThming resources and applicalion of resources. for the year then ended. have been properly prepared in accordan¢e with United Kit)gdom Generally Acc¢ptyJ Aw)untingPra¢titt', hav¢ be¢D pr¢pared in accordaThce with the Tequirem¢nts of th¢ Cbarities Act 2011. Basls for opllo W¢ ¢ondu¢ted our audit in aordIne¢ with Inrn4ti0nal Standud8 on Auditin8 (UK) (ISA$ (UK>) and applicable law. Our responsibilities der those standatds are fiuther descnljed in the Audits>rs' r¢5ponsibi]iii¢s for the audit of the fllw¢ial 5tatem¢nts section of ¢)w report. We atr itependertt of th¢ charity in 8¢wrdanc¢ with the ethical requirements that ore relevant to our audit of the fuwicial statrm¢nts in th¢ UK, including the FRC'S Ethical Swidard, and we haw¢ fulfilled our other ¢thieal r¢spollsibilities in accordance with these requiren. We believe that the audit evid¢oce we have obtained is sufficient and appropriate to provide a basts for ow OPiDiQll. Conclusions rel• to golng concern ltt audTiing the financial statements, we havc conclud¢d that the truwe$' use of tho 8oin8 ¢oncem bag15 ofawJuntin8 the preparation of the statements is appropriat¢. Based on thE work we have perfonnc4 we have not identified any material unc¢rtairttie5 relating to events or conditions thaL tndividually or colle¢tively. MAY cast significant doubt QD the charjtys ability to continiie 8 going crnttm ft a period of at l¢a5ttwdve months from when the flnan¢ial sfatemettts authorised for i55U¢. (hw r¢sponsibilities and the respoN8ibiliti¢s of the trustees with respe to going roncern are deScrid in the T¢levant sect>oDs of this rewL other Infortntlon The trsle¢S ar¢ rcsponsible for the other itiknation. The oth¢r infonnatioTr conyises th¢ infornation iThcluded in th¢ Annual ReporL oth¢r than the filLanci st&tsr[ts and our Report ofthe Independent AudÉt(s thereon. (h]r opinion on th¢ fMan¢1 statemthts does not ¢over the oth¢T it)fomtion an¢£ except ty th¢ exwit otkn¥is¢ explicitly ststed in repo we do not express any fo of assurance wi¢lusion ther¢on. In Conntion with audit of th¢ financial statem, our responsibility is to lead th¢ other iDformation an& in doing SO. ¢ODsider whether the oth¢r inforntion 13 materially incoDSiSt¢nt with the financial statements or our knowledg¢ obtsined in the audit or otheTwis¢ appear5 to b¢ roaterially missfated. If we id¢ntify such material ill¢oThsistenci¢s or &pparent malerial mi5ststEm¢nts, we ar¢ required to d¢termin¢ wbeth¢T this 8ivcs rise to a m&leriJl misstatement itt the fltsancial ststements themselves. If, based on the WOTk we have perfoTmed, we conclude that there is a material misstemenl of this other Informatio we are required to report that fact. We have nothing to ttport in this Yegard. M*tters on which w¢ Y4rn requlred to report by ex¢eptloD We hav¢ nothing to Teport iti respect of tht following where the Cbari¢ies (Awoutts and Report8) Regul&tion5 2008 requires us to rcport to you rf, our opiu10. the iDfom)atlOtt given in the Report of th¢ TnLStees is in¢4>nst5t¢nt in any nJJtwial respert with the financial staternents. or 5uffichcnt accounting records knve not been kept; or the fhnanci81 ststements ar¢ not in agre¢metti with the acwunting records Jnd retunis; or we hav¢ not recrived all the inf0ThtIOn and ¢xplwwtion5 we requir¢ for our 8udiL Page 8
REPORT OF THE INDEPEP4DENT Ai)DITORS TO THE TRUSTEES OF VESHWA HINDU PARISHAD Respon91bllltle8 of Irustees A8 explained mor¢ fully in the Ststement of Tntres, R¢5ponsibilitiw. the th¢e5 ar¢ r¢s$1b1¢ for the Preparation of the financial statements whtch giv¢ a tru¢ and fatr view. and for such ittternal lltrol &8 the trustees det¢min¢ is ne¢¢ssary to ¢Dabl¢ the preparation of fJnan¢ial statemots that t fre¢ from mat¢riai miut&emetsi wlwther due to fraud or error. In wtparing the SementS the tru3tee$ are respottsi171¢ for w¢ssing th¢ cbarffttys ability to conti]]ue as a going coThcern. disclosin& &8 applie8ble. llthtt¢rs related to goin8 coneern and Using the going concern basis of ac4ounting unle85 th¢ trilSte¢s eith intend to liquidate the charity OT to cea5¢ opera¢10. OF bave no rea]xstK aiteTnive to do Our rtsN)llsibllltles for th audit of tbe fimttclal $ttem¢Dts We have been appoinled As auditors under Section 144 of the Charities Act 2011 and report in with the Act and rel¢vaDtTegulations mad¢ or baving ¢ffert thereunder. Our objectiv¢s ar¢ to obtain reasonable 3ssuT¢c about Wheth the fan¥la1 s¢atem¢nts as 4 whole free from materia] mi5stat¢mertt, ether due to fraud or error, andto issue a Report of the IDdep¢ndent Auditors that includcs o opinion. Rewnabl¢ ossurance is a high l¢vel of assuran¢4 bui is not 4 guarante¢ that an audit conducted in accordance with ISAS (UK) will always d¢te¢t a material misstatement when it exists. Misstatements can arise from fraud or error and ar¢ considered m8terial if. IndividulY or in th¢ aggrega they re&Wty b¢ ¢xpeded to influence the economic dectsions ofusers t#ken on the basis of these fu¢la} ststem¢ttt& The ex¢ent to whi¢h OUT predureS are capable of itr¢gularitie4 incJudn)g fraud is detailed bekyw: Based OD our understanding of the ¢harity and th¢ $eclor in which it OP¢Tat4 we identificd the principal risk5 of non-compliance with laws and regu]ations related to th¢ acts by the charfty, wbich w¢re contrary to applic&ble laws and regUl10S inclijding fraud. and we considered the extent to which noD40mpliaTh¢e mighi have a ma¢eria] effect on the rJnan¢ial 51atemcnts. We also cowidered those laws and re8ulatiOn5 that have a dirKt impact cffl the preparation of the fmancial statcments 5ueh as the Companie5 Act 2006. We evalllad mana8em¢nt5 illwLtiVe5 and oppot1unities for fraudulent manipulation of the financial statements (including th¢ risk of overrhde of cotttrols), and d¢tem]in¢d that th¢ principal risks were lOted to infiated r¢venue and th¢ ebarity'$ net inwne forth¢ yew. Audit predureS performed included.. review of the fi¢181 Statement disc105ure$ to underlying sUPPOrtiDg dowrnentation, revi¢w of CoesPOndence with and repons to the regulators, iticluding correspondenG¢ with the Charlty Ctmnmission, rovi¢w of ¢QErespondellrx with le8al advisors, enquiries of managem¢nL and in testing of jownab atsd eyaluating wheth¢r there w&% evi¢knce of bi8s by the trustees that represented a risk of matrrsal MItateMent due to There are inberent limitations in the audit PTocedures drTh1 ed above wjd the fwther rTrOved Don wmpli¢ with laws and regulations is from tbe events and transaction$ reflted in the finaneial ststem¢DW th¢ less Iikely we would become awdre of it. Also, the Tisk of not detecting a materi&l misstatem¢nt du¢ to fraud is higher than the risk of n delecting one Te5ulting from ¢rror. as fraud iDvolv¢ dcliberate conteaiment by. for ¢xample, forgcry or ientional misrepr¢tatsOlls. or through collusion. A fiJrth¢r desttiption of our respottsli jilities for the audit of the financi stJtements is kKated on the Fin8n¢ial Reportg Council's w¢b5ite at YnYw.frc.org.uklauditorsrespoDsibiltties. This descriVioD fornL8 part of our Report of the Indep¢nd¢nt Auditors. Page 9
REPORT OFTHE INDEPEf4DENf AiJDITORS TO THE TRUSTEES OF vtSHWA HINDU PARISHAD UK U5¢ of our report This Tepor¢ is made solely to ihe Charitys ttte4 as a body, sn accordance with Part 4 of the Charities (Accounts and Reporfs) Reglllations 2008. Our audit work has been undertaken so that we might state to th¢ charity's lnt¢¢$ those matt¢r& we are required to state to them An an auditors. report aud for no other purpos¢. To th¢ fullest extent pernitt by law, we do Mlt accept or assume re5ponsibilty to myone oth¢r than the charity and th¢ Clwitys tswstees as a bryly. for our auditworK forthis r¢por( or fortbe opinions we have fom¢d. R Pau & Co Limiied Chartered Certified Aceountonts & sthtutory Auditors 12-16 Station Str¢et East centrY West Midlands CV6 5FJ 13thJanuary 2026 Page 10
VISHWA HINDU PARISHAD UK STATEMENT AR NAN ND CT[VS 31 2025 Total fimds 2024 Totsl Unrestri¢t8d R¢5tricted fijnd Notes INCOME AND ENDOWMENTS FROM Donations and levies 468.988 468,988 311,296 ChaTitsble ctivltl¢s Schcol fees Festival audday cxntre &ncome 17,936 38.847 12.557 30,808 12,557 30.808 Othw trading activities Investment inco]ne 5,216 15.830 5,216 15.830 2,882 21.174 392.135 Total 533,399 533,399 EXPENDrruRE ON Oovernanee costs 17.136 20.010 20.010 Ch#rltabl¢ etlvJde5 Charitabl¢ aaivities 249,725 249.725 228,303 245,439 Total 269.735 269,735 146,696 NET INCOME 263.664 263.664 RECONCILIATION OF FUNDS Totsl brrNght forward 3.838.808 3.838.808 3,692.112 TOTAL FUNDS CARRIED FORWARD 4.102,472 4,102,472 3,838,808 The notes forni part of t)5¢ financial #atemeThfS Fage 11
VISHWA HINDU PARISHAD BALANCE 2025 Total 2024 Total fimd FIXED A&SETS Tangible assets 2,974.124 2.974.l24 2.958,063 CURRENf SETs DebtOTS C&sh at bank alld inhand 78,015 1,084.744 24.657 957,875 12 78.015 5,084,744 1,162.759 1,162,759 982.532 CREDITORS Amounts fa]lin8 due within on¢ year l3 (34,411) (34,411) {75J37) NET CURRENT ASSETS 1,128J48 1.128,348 906,995 TOTAL ASSETS LESS CURRENr LIABJLMES 3.865,058 4,IIY2.472 4,102.472 cREDORs A]Thots falling due after on¢ year 14 (26250) 3.838.808 NET ASSETS 4,102,472 4.102.472 FUNDS Unrtstrlcted fill8 16 3,838,808 4,102,472 4.102,472 3,838.808 TOTAL FufADS The finaDci21 statements were 8pprov¢d by the Boord of Tte¢S and Y4ulhorised for i58ue on 13th January 2026 and were 5igThed its bebalf by". T P Jotangia M.B.B.S. l D.P.D- Thte¢ The not¢5 fotm part of these finaD¢ial statem¢t)ts Page l2
VISHWA HENDU PARISHAD UK CASH FLOW STATEMENT R THE YEA 31STMA 2025 2024 Notes Cgsb flows from opersting etlvltles Cash g¢n¢r4t¢d from operations 140.081 73,456 Net cth provided by OP¢TatiDg aciivities 140,081 73.456 C9sk flows from Invuttng 4rtfvitie$ Purchase of tsngibl¢ fix¢d assets InteT¢StreceiYed 129,042) 15,830 (27230) 21.174 Net cash used ill investing Jdivilies (13,212) (6.056) Chng¢ In ¢8$h ¢a$b equfvaknts ID ¢h¢ r¢trt)rtiBg perlod Cash Cash equivalents •t the begiDniDg of the reportiThg peTK>d 126.869 67.400 957.875 890,475 Cash and efjsh equivalents 8t the end of the reportirtg period 1.084,744 957,875 Tr DOteJ fonnpart of these fjnawial statements Page 13
vtSHWA HIF4DU PARISHAD U NOTES TO THE CASH FLOW STATEMBNT FOR THE YEAR ENDED 31ST MARCH 2025 RECONCILIATION OF INCOME TO NET CASH FLOW FROM OPERATING ACTTVITIES 2025 2024 Net Income for the r¢NbrtlD8 perlod (•$ peT tke StitellRnt of FiDaneial A¢tlvlties) Adjustments for: D¢pre¢iation char8¢S Int¢r¢st (eIved TItaS¢YdCr¢a5e in dcbtors 263,664 146,696 11980 (15,830) (53 J58) (67.375) 9.634 121,174) 40,711 1102,411) Ne¢ $b provided by op¢rllons 140,081 73,456 ANALYSIS OF CHANGES IN NET FUNDS At 114124 Cash flow 3113125 Net c•sh Cash at bank And in Fwid 957.875 126.869 1,084.744 957.875 126,869 1,084,744 Debt Debts fa]ling du¢ after l year (26.250) 26.250 (26.250) 26250 Tol] 931,625 153.119 1,084.744 The Dotes forn part of these fmanciai statennts Page 14
VISHWA HINDU PARISHAD NOTES TO THE FINAfqciAL sfATEMENTS FOR THE YEAR KND£D 31ST MARCH 2025 AccouiYfiNG POLICIES Basts of prtpring the fiThapcial statements The financial Statements of the charity. which is a public benefit ¢]rtity ulld6r FRS 102. have been prepared ecordance with the Charities SORP (FRS 102) 'Ac¢ourfillg and Rwrting by Chariti¢s.. Stskment of Re)1)]mended Prtire applicabl¢ to charities prnparing their acwunts in accordm¢¢ wlth the Financial Reponing Standard pliCable in the UK and Republic of Ireland IFRS 102) (eff¢rfive l January 2019).. FiTwKial Reporting Stsndard 102 The Finallcial R¢porting Standard applicable in the UK and Republi¢ of Ireland, and the Charities Ad 2011. The ftnancial statements have been prepared under histori] ¢Lbt nyention. The financial statenwnts ar¢ prepared on a gohng conc¢rn basis and aTQ prepared in sterling which ij the fut)ctional CuencY of the ¢lwity aDd rounded to the neaTe6t £. The 8ignificani &c¢ountiDg p)li¢i¢s applied In th¢ preparation of thu¢ fmattciai sth¢¢ments are set b¢low. These policies have been 1)sIsteIlY applied to all y¢ws presented 11¢3$ oth¢rwise stated. In¢om¢ All inu)ming resowces are included in thc Statement of Financial Activities (SOFA) when th¢ clmrity is l¢galty entitled to the income after any perfOrn¢¢ conditiuns have been mel the amount can be me&sured Teliably and it is probable th¢ incorne will b¢ received. For dtionS to be reCOlSd the charity will have be¢n notified of the amounts and the settlement date in writing. If th¢tr conditions attached w the donation aTKi this requires a kvel of performance b¢fore entitlement eart be obtained then income is d¢ferr¢d until those conditions are fvlly met or the fidfiiment of those conditions is within the control of th¢ ¢bgrity and it is probabl¢ will be fvlfilled. Dted facililies aod dorsated Professional services are rewlSed in iticcrfne at their fair value when their ¢conomic benefit is probable. it w be rn¢a%uted reliably and the charity has control over the item. Fair valu¢ 1$ deietmined on the basi5 of the value of the gift to the charity. For example the amowit the charity would be wi]lill8 to pay in th¢ opell market for swh facilities and ServiS. A coffespoudTrDg amount is Te¢ognised No aft is Included in th¢ fJnartci&l statements forvoluttteer time in Ilne with the SOL (FIL8 102). Income from eharitsble adiviti¢s activities includ¢s in¢ome earned h0o1 £¢ and festivals and day ¢¢ntres. Ineome is received in ¢xchaDge for supptying 8(KJds and services in order to raise fund5 and is recogni$ed when entitlement bas OWLrre(L Expendlture All ¢xpendtture is acwunted for on an accruals b&8is end ha5 been classified under h¢Jdiugs that aggregate all costs lated to th¢ category. Expenditure is rth)gnised where ther¢ is a legal or constructive obligation to n payment5 to third prt it is probabk ibat the settlement will t required and the amouTLt of the obligation can be measujrd reliably. STAPPOrt ¢osts 4lloe*tloM Support Costs are th05¢ that assist th¢ work of th¢ charity but do not directty repr¢sent charitabl¢ activities and Ild¢ offi¢¢ costs, goverDaDC¢ costs. adrnithistrativ¢ costs. They are it1Ted direetty in support of expendttyr¢ OD the objeets of the charity. TAn8ible fixed assets TangiblE f¢d &$5ets ore ststed at eost (or deemed ¢05t) or less accUmulad d¢pre¢iation and 8¢cumulated itwjairniettt losses. Cost ltiCh¢s Costs directly attributsble to m&(iDgthe asset capable of opcrating inteld. tkrrtciatim i8 pfovmied on all tangibl¢ red assets, at rate5 Caltated to WTit¢ off the cosL ] estimatr4J rasidual value. of each asset on a systernatic basis over its ¢xp¢cted usefvl life follows: Page 15 continu¢d...
VISHWA HINDU PARISHAD UK NOTES TO THE FINANCIAL STATEMENf6- ¢on¢inu FOR THE YEAR ENDED 31ST MARCH 2025 ACCOUNTING POLICIES- tontinued T¥n¥ible fixed ssels FiY¢ur¢s and fittittgs- 20% reth¢ing balan¢ Frc¢hohJ propety- IYO on co$t Taxation The cknity is an exempt charity withti) the me4ning of 5th¢dul¢ 3 of the Chariti¢s A¢t 2011. Fund •¢£ountlng Unrestrided fiuids eatt be used in accordance with the dwitsbl¢ obj¢diYes at the dls¢rrflon of the trust¢¢5. Restri¢d fvn(ts can only be used for partTcular restricted purposes within the objects of th ¢bority. Restiictions aTiS¢ when specified by the donor or whett fi]nds are raised for partirul8r restricted purpose& Furth¢r explanation of th¢ nature and putpos¢ of each knd is iD¢lud¢d in the notes to the sla¢ernctlts. Dtbtors and erfdltors rfcelv&ble I payable withln one year Debiors and creditors with no sthd int¢rest rate atld Feceivable or payablt within one ye8r ar¢ recorded traDsa¢tton price. ADY losses arisiD8 from impairmeDt are rec08llis in expenditur. C¢knCesslory IoDs Conc¢ssionary loans include those payablo to a third parties whith aTe hnierest free or b¢low market iDt¢rest rates aTyI are n]adc to advan¢¢ ¢hatitsbl¢ purposes. All such loattg art me&8ured at ¢osi le9s impaimi¢nt. DONATJONS AND LEGACIES 2025 2024 Donations Gift aid SLthscriptiorLS Sundry income 397287 62.942 5269 3.490 251,274 43,947 5,760 10,315 468.988 311.296 OTHER TRADING ACTIVITIES 2025 2024 GTJn¢s rCl¥ed Hdl hire 2,731 2,485 500 2,382 5.216 2.882 Page 16
VISHWA HINDU PARISHAD UK NOTES TO THE FINANCIAL STATEMEN YE inu H202 INVLSTMENT INCOME 2025 2024 tkposit acwwLt iDter¢st 15.830 21.174 INCOME FROM CHARITABLE AcfiviTIES 2025 2tr24 Adivity School fees Scbool fres Festival and day centr¢ income 12,557 17.936 Festival and day centre inwDe 30.808 38.847 43.365 56,783 CHARrrABLE A1vrIEs COSTS DirKt Charttable activities 249,725 SUPPORT COSTS GovernaAce ¢osts RaisAts8 donatioDS legacies 20.010 Support cost$, included in th¢ above, are as follows: Goverll¢e costs 2025 Raising donatiOJk8 2024 legaci aclivities Auditors. munerwtion Proftssional fee$ 6.000 11,136 14.OkO 20.010 17,136 Page 17 continued...
VISHWA HINDU PARISHAD UK NOTES TO THE FINANCIAL STATEMENTS- continued FOH THE YEAR ENDED 2023 AuDORs, REMUI¥ERATION 2025 2024 Fees payable to the choritys auditors for th¢ audit of the Clty's statements 6.000 6,0 TRUSTEFS, REMUNERATION AND BEf4EFris There were no trust¢¢S' T¢muneratioJk or b¢n¢frts paid for the ye4r ¢tsded 31st Marth 2025 nor for the ye4r ended 31st Marth 2024. Tru5tezs' expenstS Th¢r¢ werr no 1ftte¢S, ¢xpenses paid for tho year ended 31st March 2025 nor for the y¢aT ended 3 1st March 2024. Jo STAFF COSTS Wage5 and Salori 34.845 22,846 £34,845 £22,846 The averog¢ monthly Dumber of employe23 dwing the year was as follows.. 2025 2024 Priests No ¢llJployees received ertluMents in exces5 of £60,¢0. Pag¢ 18 continued...
VISHWA HII¥DU PAIUSHAD UK OTES TO THE FINANCIAL ST ATEMENTS- END 11. TANGIBLE FIXED ASSETS Fixtures 8nd rittin8S Fre¢hold propeity TotN]s COST At 1st April 2024 Additions 1973.156 10.462 218.011 18,580 3.191,167 29,042 At 31st Mh 2025 2.983,618 230,591 3220209 DEPRECIATION At 1st Aptil 2024 Chatge for year 54.087 1,466 179,017 11.515 233,104 12.981 At 31st 2025 55.553 190.532 246,085 NET BOOK VALUE At 31st Mah 2025 2,928.065 46.059 2,974.124 Ai 3 1st March 2024 2.919.069 38,994 2,958,063 11 DEBTORS: AP*tOUNTS FALLING DUE THIN ONE YEAR 2025 2024 Other debtors 78.015 24.657 13. cREDORS. AMOUNTS FALLING DUE wrrHIN OIYE YZAR 2025 2024 Trade creditors Accn]als concs1Oary loans 2,161 6,000 26250 6,006 6,000 63.531 34,411 75J37 Page 19 tontinued...
VISHWA HINDU PARISHAD N(YtES TO THE FINANCIAL srATEMEr- ¢oDtinued FOR THE YEAR ENDED 31 T MARCH 2025 14. CREDrroRS: AMOUNTS FALLING DUE AwfER MORE THAN ONE YEAR 2025 2024 otr ltrAns (see note 15) 26250 IS WANS In 2015 the Chlty has received a ¢on¢ession8ry loan of a principal sum of £530.0) and a fillther sum of £IOO,(K)O 2016 to fimd th¢ purch of the new property at the Ilford branch. This has b¢en received On int¢r¢5t fre¢ ba5i$ and 1$ being repaid on a mortthly bLI Over a period of 10 ye4rs from th¢ completi(Trn of th¢ property pwchAs¢. I& MOVEMENT IN FUNDS Net moyement in fiu)ds Ai 3113r25 At 114124 Unrestrlcted funds General fimd 3,838.808 263,664 4.102.472 TOTAL Fuf4DS 3.B38,808 263,664 4,102,472 Net movement in fill$. iti¢ld in the above er¢ as follows: Incomlng Rwowces Movement r¢sources expended Art 6Jnds Unrestricted futtdg Gen¢TE41 fund 533.399 (269.733) 263.664 TOTAL FUI¥DS 533,399 (269.735) 263.664 Comparntlves for rnovtment In fundj N¢t movement in fimds Ai 3113124 A¢ 114123 Uttrtstrlcted funds General fimd 3.692.112 146,696 3,838,808 TOTAL FufiDS 3.692,112 146.696 3.838.808 Pag¢ 20 continued...
VISHWA HII¥DU PARISHAD UK NOTES TO THE FINANCIAL STATEMEf4TS- ¢ondAued FOR THE YEAR Ef4DED 3IST MARCH 2025 I& MOVEMENT IN FUNDS- continued Comparative net JDovemert in fimd4 included iti the Abo are follows,. Uarestritted lund$ General fijnd 392,135 (245,439) 146,696 TOTAL FufqDS 392,135 (245.439) 146.696 A wrrent year 12 months and prior y¢ar 12 months Cotnbinrd position 18 ftillows: Net mOVllent At 3113125 At 114123 Unr¢strl¢ted 3.092.112 410,360 4,102.472 TOTAL FU141XS 3.692.112 410,360 4,102.472 A cwr¢nl yw 12 months and PriOT year 12 motths combined net rnoYemen¢ ill fuods included in the above are a5 follows: Resowces MovemeDI expEnded UrtrestrJc¢ed hnds Genera] fund 5.534 (515.174) 410,360 TOTAL FUNDS 925.534 (515,174) 410,360 17. RELATED PARTY DISCLOSURES There w¢r¢ no Telated party tronsactions for the year ended 31st Marcb 2025. Pag¢ 21
VISHWA HINDU PARISHAD UK DETAILED STATEMENT OF FINANCtAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025 2025 2024 Donatlons And l¢88cies 397287 62.942 5269 3.490 251.274 43.947 5.760 10.315 Gfft aid Subscriptions 468,988 311.296 Other trnding ¥¢tiviti Grants re1ved Hall hir¢ 2,731 2,485 500 2,362 5.216 2,882 Investment Income Deposir &Cllnt interest 15.830 21.174 Charitable 4rtlvltles School fees Festival and dwy centre incom¢ 12,557 30.808 17,936 38,847 43.365 56.783 To¢al intOIlllD¥ resollr¢ts 533J99 392,133 EXPKNDITURE Charitsble 8cth4tles Donations to Pri and volunteer5 R¢nL rates aDd water InsuTan¢¢ Light and heat Repairs aDd Tenewals Hall hirE Tel¢phone Prirttl posts¥¢ and Stationery Travelling Fe51ival aDd day ¢entre costs Equipment and books GeDeral expenses Visit of other Swamijis School expenses Bank charges Depreciation of tangible fixed assets Carried forward 34,845 4208 ,474 19.419 56,013 3,767 2.282 3,750 1,600 36,710 653 29,174 22.846 4,312 10.306 16,827 17.867 3.844 1.467 1.659 81K) 16.018 965 84.955 301 34292 683 9.634 226,776 34,572 12,980 248.837 This page does form part of the ststutory fjnancial stst¢m¢nts Pa8e 22
VISHWA HINDU PAIUSHAD UK DETAILED STATEMENT OF FINANCIAL Acriv R THE YEAR ENDED 31ST MARCH 2025 2025 2024 Cknritable 4ttivities BMu8knt fon¥ard DonatiODS 248.837 888 226,776 1.527 249.725 228J03 Support ¢O5ts Governanee costs Auditors, r¢ll)wn¢rdtion Prof¢ssi¢)nal fees 6.000 14.010 11.136 20.010 l7,136 269.735 245,439 Net Ine 263.664 146,696 This page (kne5 not forn) part of the slatutory fllwKial stht¢m&)ts Page 23