Charfty Registratlon No. 275554
SOUTH EAST HINDU ASSOCIATION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021

SOUTH EAST HINDU ASSOCIATION
LEGAL AND ADMINISTRATIVE INFORMATION
Tru$t•t8
M Pankhaniya
B Bhanol
S Agnihotri
Charlty nUM￿r
275554
Prlnelp•l *ddro88
2 Anglesea Mews
London
SE18 6ER
Indèpond•nt ax*mln•r
Finsol Tax Advisors Limited
Vision House
31 Kenton ParkAvenue
Harrow
Middlesex
HA3 8OS

SOUTH EAST HINDU ASSOCIATION
CONTENTS
Pago
report
Indepandenl examinerfs report
Statement of financial aciivi1108
Statement of financial position
Notes lo tho financlal slalements
5- 11

SOUTH EAST HINDU ASSOCIATION
REPORT
FOR THE YEAR ENDED 31 MARCH 2021
The Trus18es present their report and financial slalemenls of South East Hindu Association ' the Charity" for
tre year ended 31 March 2021.
The financial statements have been prepared in accordance with the accounting policies sgt out in nolg 1 10
the financial statements 8nd comply with the .8 Igoverning documentl, the Charities Act 2011 and Accounting
and Reporting by Charities., Slalemenl of Rgcommended Practice applicabl8 lo charities preparing their
accounts in accordance with thè Financial Reporting Standard applicable in the UK and Ropublic of Ireland
IFRS 1021 leffeclive 1 January 20191"
Obl•¢tlvv ond •ctlvltl••
In accordancè with the charity's objectives sel out in the constitution of the charity, the charity 18 e81ablished lo
romole the Hindu faith. Regular congregations and evonls look placa in furtherance of the objeGI8 of the
Charity.
Flnanclal r•vl•w
11 is the policy of the that unreslrictad funds which havo not bean de8ign8t?d for a $pecifi¢ uso Should be
maintained al a level equivalent lo be￿een three and six month's axpenditure. Tho Tru8lea8 con8ider that
reservès al this level will ensure that, in the event of a significant drop in funding. they will be able 1¢ ccinlinue
the '$ ¢urrent a¢livilie8 while consideration is given to Ways in which additional funds may be ralsed. This level
of resarves has bggn maintained throughout the year.
.Thè Tru$l88s have assessed tho major risk8 to which the is oxposed, and arè satisfied that sy818ms are In
place lo miligale èxposura to tho major risks.
structurol govamanco and m8nagfrmgnt
The Charity is an unincorporated charity (Registered Charity number 275S541 which was regislerad on 03
Sepl&mb8r 1977 and 18 governed by 11$ con81ilulion,
The committee who geNed during the year and up lo the dale of slgnalure of the financial Btalement8 were..
B Pindori8 - Prasidenl
D Varsani - Treasurer
A Hirani - Secretary
The Trustèès who 8aNod durin9 the ye8r and up to th• date of ¥ignature of the flnancial statgments w&re.'
M Pankttaniya
B Bhanot
Agnihoiri
The report wa$ approved by the Board of Trustee8.
Agnlhotrl
Trustee
Dated.. 28 January 2022

SOUTH EAST HINDU ASSOCIATION
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SOUTH EAST HINDU ASSOCIATION
I report to the Trustees on my examination of the financial statements of South East Hindu Association Ilhe I for
the yèar onded 31 Mar¢h 2021.
Rasponslblllt108 and ba$18 of rnport
As the Trustees of the you are responsible for the prepar8liDn of the financial statemen18 in accordance with tho
quirements of the Charillès A¢1 2011 (the 2011 Act).
'.1 report in respect of my examination of the 's financial statements carried out under seelion 145 of the 2011 Act.
In carrying out my examination I have fc)Ilowed all th& appIl￿ble Diroclions given by thè Charity Comm158ion
undor section 14515llbl of the 2011 A
Indeyndènt •xamlnerfs 8tstom•nt
Your attention is drawn lo thè fact that the eharity has prepargd fin8nGial ststements in accordance with
Accounting and Reporting by Chari118s prepar￿N9 thgir aecounls In accordance with the Financial Reporting
Stsndard applicable in the UK and Republi¢ of Ireland IFRS 1021 in preference lo the Accounting and Reporting
by Charities.. Slalemenl of Rocornmend8d Pracdce issued on 1 Aprll 2005 which 18 refarred lo in the extant
regulation8 bul ha8 now been withdrawn.
l under8tand that Ihls has bean done Sn order for financial statements lo provide a Irua and fair viow in
8ccord8nc8 with Ganerally Accepted Accounting Practice effectiv& lor reportlng periods beginning on or aftor 1
January 2015.
I have completed my gxaminalion. I confimi that no matters have come lo my attention in egnneclion with the
examination giving mè cause ID believe that in any material respect..
accounting records were not kept in rg$peel ol the as required by s8¢lion 130 of the 2011 Act.. or
the financial statements do not accord with th0￿ records., or
the financial s¢alomènt8 do not comply with the applicable requiremènts concerning the form and conlenl of
accounts $81 out in the Charitie8 (Accounts and Reports) Regulations 2008 other than any rgquirement that
the accounts givè o true and fair viaw which 1$ not a matter considered as part of an indepèndent
examination.
I havè no concerns and have come acros5 no other matters in conneelion with the examination lo which attention
should be drawn in this report in order lo enable a proper understanding of the financial slalements lo b•
reached.
Flnsol T*x Advl•or8 Llmltod
Vision House
31 Kenton ParkAvonue
Harrow
Middlesex
HA3 8DS
Datod.. 28 January 2022

SOUTH EAST HINDU ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
. FOR THE YEAR ENDED 31 MARCH 2021
Unre8trlcted R¢8trlctèd
funds
funds
2021
2021
Total Unre8trl¢ted Re8trict•d
fund$
funds
2020
2020
Total
2021
Nots8
2020
Donations and leg8CI8S
Charitable activities
Investments
31,701
31,701
30,438
562
5,101
30,438
562
5,101
11.050
11,050
Total Income
42,751
42,751
36,101
36,101
Raising fund8
4,350
4,350
Charitsble 8clivilie8
21,480
21,480
12,011
12,011
ToLg1 r••ourc•• •xpond•d
21,480
21,480
18,361
16,361
Not Income lor th• y•*rl
N•t mov•m•nt In fund•
21,271
21,271
19,740
19,740
Fund balance8 al 1 April 2020
555,479
20.901
576,380
535,739
20,901
556,640
Fund b•lan¢o8 at 31 March
2021
576,750
20,901
597.651
555,479
20,901
578,380
Thè stalemènl of financial activiliè$ includès all galns and1088es rocoonised in the year.
All Income and expendituro derive from conlinuino aclivilies.

SOUTH EAST HINDU ASSOCIATION
STATEMENT OF FINANCIAL POSITION
ASAT31 MARCH 2021
2021
2020
Note8
Flxed a$88t8
Property, plant and equipment
Investment properties
10
11
237,665
56,798
238,261
56.798
Currnnt.488•t•
.Trade and othèr receivables
Cash al bank and in hand
294,463
295,059
12
1,233
303,755
1,233
280,988
304.988
11,8001
urrnnt Ilabllltl••
282,221
19001
Not currènt 088tts
303,188
281,321
Tot•1 4•10ts l••• curr•nt Ilabllltl••
597,651
576.380
Income fund•
Reslricled funds
Unreslriclad funds
20,901
576,750
20,901
555.479
597,651
576,380
Thè financial $tal8m8n18 weffj approved by the Trustees on 28 January 2022
S Agnihol
'Tru8to•

SOUTH EAST HINDU ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
A¢countlng poll¢le8
Charlty informatlon
South East Hindu Association is a unincorporated charity, charity number 275554 and ils principal trading
addr888 1$ 2 Anglesea Mew8. London, SE18 6ER.
1.1 Accountlng convontlon
Th& financial 81atements have been prepared In accordance with th& 's Igovorning documentl, the
Charities Act 2011. FRS 102 "Th8 Financial Reporting Standard applicable in the UK and Republi¢ of
Iraland I'FRS 102.1 and the Charities SORP Accounting and Reporting by Chariti8s'. Statement of
Recommended Practice applicablo lo charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 leffeclive 1 January 20191.
The is a Public Benefit Entity as defined by FRS 102.
The h88 taken advantage of the prgvisions in the SORP for charities not lo prepare 8 Slalgmenl of Cash
Flows.
1.2 Golng ¢onc•rn
Al the limg of approving the financial slalements. the Tru$lees have a reasonable oxpeetalion that the ha8
adequate resources to continue in operational existence for thè foreseeable future. Thus the Truste88
continue lo adopt th8 going concem basis of accounting in preparing the financial stat8m¥nls.
1.3 Charftabl• fund#
Unreslricled funds are available for usa al the di8Grelion of the Truslegs in furtherance of their charitsbla
objoctive$.
R&slriclgiJ funds are subject 10 8pecific conditions by donors as lo how they may be ￿￿1. The purpose8
and usa8 of tho r88lrio1od fund8 aro sel out in thè notes lo the financial $tslemenls.
Endowment fund8 ara Subject to specific conditions by donors that the capital musl bo maintained by Ihe .
1.4 Incom•
In¢om• is rgcognised when the 18 legally entitled to it after any performance conditions hav• btren mel. thè
amounts Can bg mea8ur8d reliably. and il is probable that income will be rgceived.
Cash donations are recognised on re¢8ipl. Other donations are recognised once the has been notified of
the donation, unlgss perfomiance conditions requi￿ deferral of the arnounl Income lax recoverable in
rglation lo donations raceived under GiftAid or deeds of covenant is recognised al the timo of thè donation.
Legacies are recognisad on recaipt or otherwise if the has been notifi&d of an impending distribution, the
amount is known, 8nd rec8ipI is expgcled. If the amount is not known, the legacy is Irealed as a contingent
asset.
Expenditure is recognised gnce there is a legal or constructive obligation lo transfer gconomic benefit to g
third party, il 18 probable that a Ifansfer of economic benefits will be r8quired in settlement, and the amount
of the obligation can be mèasured reliably.
Expenditure 1$ classified by activity. The costs of each activity a￿ made up of the lolal ol direct costs and
shared costs, includin9 SUPPOrt Costs Involved In undertaking each activity. Direct costs allributable lo a
single activity are allocated directly lo that activity. Shared costs which contribute lo more than one aclivify
8nd 8UPPQrt Gosts which are not attribuiable to a single activity are apportioned between those activities on
a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent,
and depreciation charges are allocated on the portion of the asset's use.

SOUTH EAST HINDU ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2021
Accountlng policio8
{Continuodl
1.5 Property. plant and oquipment
Property, plant and equipment are initially measured at cost and subsequenuy measured at cost or
valuation. nel of depreciation and any impairmènt losse8.
Depreciation is recognised $0 as to write off the cost or valuation of 8ssg18 less their residual values over
their usèful lives ¢n the following bases.
Freoh¢ld land and buildings
Plant and equipment
Fixtur98 and fittings
00/0 Slraighl Linè
25% Reducing balan¢8
20% On Cost
Thè gain or loss arising on the disposal of an asset is dèlemiined as the difference betwe8n th8 Sale
procoed8 and the ¢arrying value of the asset, and 18 recognised in the stalernenl of financial activities.
1.6 InvMtm•nt prop•rtlo•
Inveslmanl property, which Is property held lo earn rentals andlor for capit81 appreeialion, is initially
recognised at CO81. which includes the purchase cost and any dire¢lly allribulable expendiluro,
Sub39qu8nlly it is measured at fair valua al the reporting end dale. Thg 8urplu$ or defi¢il on rovalualion is
recognised in profil or Ios8.
1.7 Impalm)•nt of nonwcurr¢nt a8••t8
Al each reporting end dale. the reviews the carrying amount$ of ils tangible assets to delermino whelhar
Ihare is any indicali¢n that Iho8e assets have suffered an impairment loss. If any such indi¢alion 8xi81$, the
recoverable amount of the 888el 18 881imated in order lo determine the extonl of the impairment loss Ilf
any).
1.8 Cash and cash equlvalents
Cash ond cash equivalents include cash in hand, d&posils held 81 Call with banks, other short-lerm liquid
invaslmgnts with original maturitie8 of three months or less, 8nd bank ovardrafts. Bank overdrafts are
shown within borrowings in current liabilities.
1.9 F5nanclal In•trum•nt¥
The has elected lo apply the provisions of Section 11 'Basic Financial Inslrumenls, and Socllon 12 '01her
Financial Instrumen18 Issues, of FRS 102 to all ol its financial inslrumenls.
Fin8ncial instruments arè recognisgd in the '$ balance Sheet when the becomes party lo the conlraclual
provision$ of the in$lrumenl.
Financial assets and liabilities are offset, with the nel amounts presented in tha fin8ncial statements, when
thera is a le9ally enlorce8ble right lo set off the recognised amounts and there is an int8nlion lo settle on a
nel basis or lo realise the asset and settle the liability simultsneously,
Ba$1¢ flnan¢lal assets
Basic financial assets, which include trade and other receivables and cash and bank balances, are Initially
measured al Iran$aclion price including transa¢lion costs and are subsequently carried al amortised cost
using the effective interest method unless the arrangement conslilules a financing Iransaclion, Whe￿ the
transaction is measured al th8 present value of the lulure receipts discounted al a market rate of interest.
Financial assets ¢18ssrfied as receivable within one year are not amortised.

SOUTH EAST HINDU ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
Accountlng pollclgs
Icontlnugdl
8•slc flnan¢lal Ilabllltl•s
Basic financial liabilities. including trade and other payables and bank 108ns are initially recognised al
transaction price unless the arrangement conslilules 8 finan¢ing transaction. where the d&bl instrument 1$
measured al Ihg present value of the future payments discounted al a market rale of interest. Financial
liabilities classified as payable within one year ar8 not amortised.
Debt instruments are 8ubs•quenlly carried al amorti8ed cost, using the effe¢live interest rate method.
Trade payables are obligations lo pay for good$ or services that have been acquired in the ordinary course
of operations from Suppliers. Amounts payablè are classified a8 current liabilities if payment is due within
one year or less, If not, they are presented as non-eurrenl liabilities. Trade payables are recognised initially
al transaction price and 8ubsequenlly measured at amortised cost using the effedive interest method.
Derncognltlon of fln•nclal Il•bllltlas
Financial liabilities are derecognised when thg '8 conlraclugl obligations e*xpire or are di￿harged or
cancelled.
crftlcal ac¢ountlng ••tlmatM and ludg•m•nts
In the application of the 's accounting policies. the Truste98 are required lo make judgements, esllmalos
and assumptions about the carrying amount ol assets and liabilities that are not readily apparent from other
sources. The egtimales and 88so¢ialed assumptions are based on hi81ori¢al exp8rience and other factor8
that are Gonsidered lo be relevant. Actual results may diffèr from Iheso eslimales.
Th8 •slimale8 and undorfying a$8umplions are reviewed on an ongoing basis. Revisions to accounting
e$limates are recogni88d in the period in which the estimate is revised where the revision affects only that
period, or in the period of thg r&visiDn and future periods where tho revision affects both ¢urrent and future
peritsds.
Don¥tlon• and l•9ocle8
Unrostrlct8d Unreslricled
funds
fund8
2021
2020
Donations and gifts
Covid-19 Governmgnl Grant
6.701
25,000
30,438
31,701
30,438

SOUTH EAST HINDU ASSOCIATION
NDTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
Charltabl8 actlvltl•8
Momb8rshlp
Sub8crlptlo0
•• Donatlons
2020
M&mber8hlp
Sub8crlptlo
na8
Donatlonts
2020
Income from charitable aclivllies
562
Invo•tmont•
Unrg8trfct•d Unreslricled
lund•
funds
2021
2020
Rental In￿Me
11.050
5,101
Ral8lng fund*
Total Unrestricted
funds
2021
2020
4,350
4,350

,SOUTH EAST HINDU ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
Charltabl• actlvltle8
Charftable Charltabl•
ExpendlturèExpgndlturo
2021
2020
Depreciation and impairment
Religious Expenses
Ral8s and Water Charges
Light, Hoal and Power
Premise8 Repairs and Renewals
Property Insurance
Telephone. Fax and Inlernel
Sundry Expen808
474
1,520
11,729
854
5,828
4,274
521
2.113
1,232
437
1.415
158
20,580
10,571
Share of governance costs Isèè note I
900
1,440
21,480
12,011
Tru8t•••
None of the Trustees lor any person8 ¢onnectgd with Iheml roceivgd any rgmuneration ¢r b8n8fils from the
during th8 year.
Employ••B
Thg averago monthly number of amployee8 during the yaar was..
2021
Number
2020
Numbor
Total
There were no employees whose annual remuneration was more than £60,000.

SOUTH EAST HINDU ASSOCIATION
OTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
10 Propèrty. pl*nl and 8qulpm•nt
Fr88hold land
and bulldlngs
Plant and Flxtura$ and
equipment
flttlngs
Totsl
Cost
Al 1 April 2020
235,637
50,694
1.200
287,531
Al 31 March 2021
235,637
50.694
1,200
287,531
D•pr•¢l#tlon and Impalrm•nt
Al 1 April 2020
Depreciation charged in the year
49,270
356
49,270
240
Al 31 March 2021
49,628
240
49,866
Carrylng amount
Al 31 March 2021
235,837
1,068
960
237,685
Al 31 March 2020
235,637
1,424
1,200
238,261
11 InY••tm•nt prop•rty
2021
Falr valu•
Al 1 April 2020 and 31 March 2021
56,798
Inv8$lmenl propety eomprises one propoty. The lair valu¢ of the investmanl property has been arrived at
on the basi$ of 8 valuation carried by the Iruslee$,
12 Trad• •nd oth•r roc•lv•bl••
Amounts falllng du• wlthln on• yoar:
2021
2020
Other.racgivables
1,233
1,233
13 Currnnt Ilabllitl•8
2021
2020
Accruals and deferred income
1,800
900
10-

SOUTH EAST HINDU ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
14 An*ly81$ of n•t a88•ts betwoon fund*
Unrn$trictèd R•stTlcted
fund8
funds
2021
2021
Total Unrestricted Reslricled
funds
funds
2020
2020
Total
2021
2020
Fund balances al 31
March 20218re
represenlgd by..
Proparty, plant and
gquipmgnl
Investment properb'es
Current asso1
237.665
56,798
237.665
56,798
238,261
56,798
238,261
56,798
303,188
303,188
280,420
20,901
281.321
597,851
597,651
555.479
20,901
576,380
16 R•lat•d party tr•n8actSon•
There w9re no di$clo8ablo related paty tran8actign8 during the year12020- 20201.
11