Charity rteistrntwx ffjwllber2WI&S IEngland and W*lesl THE POTHOHAR ASSOCIATION UK ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMEIYTS FOR THE YEAR ENDED 30 JUNE 2025
THE POTHOHARASSOCIATION UK LEGAL AND ADMINISTRATtVE INFORMATION Tru5tee5 S S Gujrdl JK8J B S Bh&sin R S CIKbwdh3ry M S Mehta H Chadha D Jolly T Bajsaik l E Kaur Ross A Sethi Charity (Englalld Attd Wales) Printi1 addr HAI 2LS 127611278 Greenf¢Nd Ro&1 Grrenford Middlcxx UB6 OHH
THE POTHOHARASSOCIATION UK CONTENTS Pgt St¢maht of tn¢. wponsibilities Statement orrinancial 1VitieS Balance Sheet NO io the financial 8t8tynents
THE POTHOHAR ASSOCIATION UK TRUSTEES, REPORT FOR THE YE4R EJVDED 30 JUJVE 2825 The fLnan¢iai sthternents have been preed in xcordance wÉth the cOUl8 11(1( sel Out in noie i to the fLnan¢ial a¢¢m¢nts aNI Comply with the ¢han"ty's govcrnin8 d(KumeNL the Charities Aix 2011 and 'AccDuniing and Repofling by Charities.. SLqrcment of Rt¢ommcndeAI Pradi¢¢ appli¢abl¢ io ¢horities prryMnn8 their accounts in accordance with the Finan¢ial Rcp(wting Sta[ard applicable in the UK a[ Republic of Ireland {FRS 102)" (effective l January 20191. ObJ¢¢¢lves ud a¢tfvlt&ts The principal objective of "The Pothohar Asc&10n UK- is the culknal and Tcligious welfare and advznccment of the Pothohar u)mmunity in the UK. The continued to work iowards its objeetTves. The trwAecs have paid due io guidanc¢ issued by the ChAriry CoMmi10n in deciding l¥ll1t$ the ¢haTiry should utKIu AthievemeDts Dd perf•rm#nee En scembL 2024 a MaLmillan Coff¢¢ Momin8 was hdd and a dol was made Mxrnillan Cancer SuppoTL An infnnnation cvening w&% held wth Rai fli181 Rhatti of Nankw Wih at the Punj8h Ruthurant explaining the ukKoming trip to Pakistsn. The knp took pi8ce between 24 0¢ts)ber- 4 November with 27 wiicipants. In Novemtgr 2024 a very SUCCruI Diwali DiJuKr tty)k place with over young un¢kr 30 among the artet)¢Je¢s. A donation w&s made iowards thc (ioldy Ciroup Lhri8tmas Party. A (i1 Me¢tin8 held in Mw¢h 2025 and Foundats'on Day L4n8ar hdd in ApriL IILC Vaisakhi c.up CTolf Ttyjmameni was held in May 2025. FIDaDflxl revlevl The trUt¢S believe that ihc cknty is flnancially SXLnd. The charity is wsing Éts re50urce5 economie&lly ld eificiently. The drity has maintsintd steady fwlding while eXpthdIT re5Ur to Work towards its long4tm ObJ(1v& li 15 thc w>liey of the chan.ty that uDJ¢svia¢d fid$ which have noi designated for a srrtific use should be mgintsintd at a level equiwdlent to betwcen thTe¢ and Eix month's cxpendiDJre. The truste cim%ider e5 thi5 level will ell.wre th8L in ihe eveni of a signifirant drop in fundi they will Ix able to C¢)ntIn rhartty'5 ¢iltYent a¢liVllia% whilr L()n%id¢raLion is 8i%'en to Wr1} in iwhioh odditionoi funth moy bfr rnirl."Fh l•v•l of nw'es begn mAinwied throughourthe y strUets g4)vtrnllc¢ #Dd 'lThe Pothohar Association is cEtut a charitsble tnLs1 regirtered with Cknty Commission UTthr tharity number 281J065. TnLStee$ hold a twYeart¢rn} of otrice and are electr[e¢t¢¢ biaDnyIY. All the work dor* bv trW$t and memFÈTh is voluntary without remuneration other than retmbwsunart of eypensa F¢rtineN w the &wiation"s activitie&
17IE POTHOHAR ASSOCIATION UK TRUSTEES, REPORT (CONTINUED) FOR THE YE4R ENDED 30 JUNE 2025 The Inltt$ who seryed durin8the yearand to the date of si8D8ture ofthe war". S % Gujral B S Bhasin R S Chowdhary M S Mehta H Chadh& D Jolly T Banaik l E Kaur Ross A SLthI B Kahat B 8 1)hasin ThiJt•e
THE POTHOHARASSOCIATION UK STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YE4R ENDED 30 JUNE 2025 The trustees are responsible for prepartng tbe Tr%15, iiep)rt the financial ststemeTts in v4xoffknc¢ with applicablc law dtKJ Uniied Kingdom A¢)unting Standard5 Iuntted d0M GenU1V Acceptcd Accounting Prxticel. The law applicable io charities in Eng]aTMI and Wal&s Tequirts the ts7Jsws th prqjare fi[wla] ststynents for each financial Year whieh give a rne and fair vithv of the slate of affaiws of the charl. and of the Tncoming resoLrces and applItiOn of resources of the charity forthat year. In PTeptiTing these fit)at)cial swemenL% the tr arE required to: - Se11 suitsible acc(rtuuing policies a[ then apply thtm cotL8iStttly: - observe the tnethods and principles in the Ch3ririe5 SORP. - make judg(anenL8 and e8timate5 that arc rea8onable and w]Cl -.%tatc whether applicable ¢OUting ththrd5 have followe41 subjrxt io ally m&ttiai depWS di%closed and explained in the finan¢iai statement& and . prepa the finanGial s¢ai¢m¢nL8 on the Boing cfflccrn b&%]3 uttle li is to PTtsutt)e that chDrity will continue in optrniion. The tswte&% are rwnsible ke¢pin8 suificieni acc]nting reuwds disclose wÉth rc&)nknle acxuracy al any lime the rjnancial position of the chaTily and 0ble them to ensurc th8t thc financia] w*ments comply with the Charitics Act 2011. the Charity IAccourrts and Rep)rtsl Regul10TL 2(X)8 and the provi&ons of the tru# deed They are al&) r&%wn5ible for saleguardin8 the &55ets of the charity hcEKe for tskn.ng reanable lor the preveniion and ddcction ol. hud and other irregularities.
THE POTHOHAR ASSOCIATION UK CIIARTERED ACCOUNTANTS, REPORT TO THE TRUSTEES ON THE PRFPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THE POTHOHAR ASSOCIATION UK FOR THE YEAR ENDED 30 JUNE 2025 In order to you to lfIl your duties under the Charitie5 Act 2011: we have prqyard for )'ow approval the fin8cLaI statements of Ihe Pothithr Ass(Kiation UK for the >ear ended 30 June 21Y25: wthich £x)tnwise the stso)eE]t of finam¢iai activitie5 and the related notes from the charit) s accountin8 records and infornmtion and eXp1aTtiO you have given L As a prdctising member firni of the Instituie of Thartered Ac£ountsnts Én England and Wa]&% subic¢t to its ethtca] and other pFofe&siotaal rquireTharts wthich are ddw'led 8t htty>sJlwww.Tcacw.ciMthtgul8tio This [trt 15 tnad¢ io the Lhatity's ttUSlf&k a5 a b(NJy. in accordance with the let3 of our engagtmeni lettrr data 2 September 2024. Our WOTk has l)een undertaken solely io PTep8ff lor vour appma] the finarriaj sratcmcnts of The Pothohar Association UK and ¥ate thtsse Thattet5 that have agrEed to sta to the ¢h¥Jity'S thL¥ox& &8 o ly, ttt this reFQrt in accoTd8nce w5th ICAEW Tcchnical Releose 07116 W. To thc F¢rn)iwI by law, <k) not accept or &Me res)nSibilIty to anyone othcr than The PothoharAssociatton UK and the charitys a bdy. for our WOTk or for thi5 repotL It is your duty to ensure that The Pothohar Alation UK has kept adequat Otirtg and io prept stathtory finan¢iai swements give a thie fair view of ihe asso4 liobilitie& rtnallcial posttion and surplus of The Pothoh Association UK. You constder that The POththarAsSI8tlon UK is exety from the sktsjr). ad[l Ktquiremeoi for the v¢ar. and 15 not required to obtsin an indeTKienl eLiinin&5 reporL We have not beeTE instru¢ttsJ io ¢arry out an audit or a reTrieTr of the fiT181 yatements of The Potbohar Association IJK. For this reason. we have noi verified the ur&¢Y or compldeness of the Mmti8 records or infonnation and explaItiOnS you haye given to U5 ar we do noL fo &xpre55 any opinion on the StOry fiTW)C1 Reh Cbartt / '44< 127611278 Gteenford Rosj C)reenford Midd]tsex LTB6 OHH
THE POTHOHAR ASSOCIATION UK STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YE4R EIVDED 30 JUNE 2025 UBrutricted RestTitted rttknd$ fvDds 2Q25 Totsl Unrtstritttd R¢stiitttd Dds 2024 Totsl 2025 Income from. Donations and legxies Charitable activitles 15.484 15.082 15.484 15.082 5.924 1.292 5.924 11.71)2 lQ,410 Totsl Incom¢ 30.566 311566 7.216 10.410 17.626 LxptDditsre on: Charitable 8Ctivities 19.450 19.450 10.115 10,513 Totsi expelldltsrt 19.450 19,450 10,115 10.513 Net IBcorne {18991 10.012 7.113 Transfers between funds 3(fi823 13(K>.823J Net movemeTrt in funds 317.939 I3{&3) {1899) 10,012 7,113 Fund anceS at l July 2024 3254 3(.823 310,OTI 6,153 296,811 302,964 FuDd b8l*Dcrf it 30 Juty¢ 21)25 321.193 321,193 3254 306.823 310.077 The 8t8kmeM of filwl8] activtties includrn all 8aiT¥5 and 105sas rewi5rd in thc yettr. All ineorne and cxpenditutt derive from wiiinuing 8c¢i%iu¢5.
THE POTHOHAR ASSOCIATION UK BALANCE SHEET ASA T30 JUNE 2025 Curr¢Trt assets Cash al ba]th 2nd in hand 321.193 310.077 f4et ets 321.193 310,077 The fvDd5 ofthe th•rfty Rcsthrted income fund% Unrestrided )Imds 306,823 3254 io 321.193 321.193 310,077 The financial 51atements wue approved by tn on.......... ...... ..... B S Bhasin Trnstee
THE POTHOHAR ASSOCIATION UK NOTES TO THE FINANCIAL STATEMENTS FOR THE YE4R ENDED 30 JUNE 2025 Atcounting polteS Charity illformatio Thc Pothohar Association UK is as a clwitsbl¢ ¢rl re8iemJ with the Chanty Commission in June 1980 U[er charity nwnber 28(M)65. 1.1 Basis ofprnparailo The fin2Trcial tements havc txen prepared iti a¢¢orilanrc with th¢ cbariiy's governing docutnen4 the Chariiies A 2011, FRS 102'The Financial Rcrrfwting stathd applicahle in the UK and Republi¢ of Ireland. and the Chariii&s SORP 'A¢counting and Reporning by Chariiies". Staiem(mi of Rccommendcd Practi¢e applicable to thaTrtiCS PTeparing their a¢¢ounts in accordance with the Financi RenIng StstthTd appliizble in UK Republic of Iteland IfRS 1021" 'lThe ¢harity L8 a Public Elcnefit bA)iiry a% defirxd by FRS 102. The ¢harity has taken advant¥ge of the tffov1si0t in the SORP for Lwities epare A llernent of cash flow The financial stsiements hav¢ d¢partcd from thc Charities IA¢counts and Rep)rtsl Regulation5 2(K)8 only to the ement required ts) pmvide a tNe at2d fair Yieiv. This depanurc has involved following th¢ Swcmefti of Recornmcndcd PrdLIiLe for ¢lLaTitics applyin8 FR.S In2 rathcr than the version of the of R&mmendg1 Practicc which is reftrred io in the Re8u110ths bui which h&% sinc¢ been withthawm. The financial sthtcments are prepared in eT11& wthith 1$ the fun¢ti(rfI cunrncy nf the charity. Monethry amounts in Ihuc financial ststements are rounded th¢ ne¥st £. Tr rin8rtcial st8temenL8 have bccft werAred unts the histwtclt COA conventÉon, Im(Mlifid to in¢lud¢ the rcvaiuion (Trf freehold propcrtics and in¢lude investsllcnt prorrties and ¢utain finw)¢1 instruments at fair valuel. The princip accouniin8 wJlici¢s ad(ot>J 5L out below. 12 Golng eODcern Al the time of appwving the ftnancial stslemenL% the trustLW hvc a rea8onabl¢ exrt¢thtion that the charity adequate $ourc to ¢onunue in operdtionaj exislen¢¢ for the fcwesee4ble luturc. ThLLS the tttinue io adopt thc 80ing conc¢m basis of accounting in wwing the fin181 Ststhents. IJ ChaTltgblt Unrestricted fvnd8 a availablc forwe at the disu#ion ol'the Ine5 tn furthrnce of their ¢hwitsble objectives. Kestncted flmds aff subject io specifi¢ 0)ndiU$ by donoT5 or 8raniix5 ¥s they may u5r4J. Thc purrM)scs and ustt ofthe r&8tricted fvnds sd in the nos w the finwKial st&mcnL Endownent funds are subje£t w?fic conditi<MLS by donors thattr capitsi mua be mairtsined hy the cknry. 1.4 IM¢om Incomc i% Ognised when thc charity is legallv ¢rrtitled to it aftcr any puformance ¢oNlitions have been mel the aMots can be Mu[ed lIablY. and it is wobable that iNA)me will be RceF¥. C&8h donations are re¢ogniscd l[L Othtr donations are recognisa once the dwity Fen notifieAJ of the donation. ue$S prrfoTrnance condiiioo8 Jwuirc dcferral ofthe amounL ItKATrme tsx rerable in relation to donlOn5 eived Gift Aid or deeds of covcrwll 18 Te(¥)gni5ed * the iirne of thc donation. Lcgacics are TEcognised on re1 or tstherwise if tlie charity h&% In rlifTed of 8n iMdIng di%tribulioTL the amount is known. and recei0 is expected. If thc 8mouni is not knoNTL the IcEao' is tread as a contingcnt &ssa.
NOTES TO THE FINANCIAL STATEMENTS (COIYTINUED}
FOR THE YE4R EIVDED 30 JUNE 2025
{C•lltiDNcd)
IS ExpeBditure
EYpellth"th is regnISed once thcte is a legaj or cons obltgation to trthsfer economic iThefft to a third pany. it is
proittblc that a trdllsfer of ecowmic benefits will w4u7 tn sculan&L and the amouni of the Obligln be
me&8ured reltably.
EXidtTe is classified by adivity. The costs of each activity a mJe up of (he total of direct costs and shared c
THE POTHOHARASSOCIATIOIY UK NOTES TO THE FINAIYCIAL STATEMENfs (CONTtNUED) FOR THE YE4R ENDED 30 JUNE 2025 Crlti¢l #t¢ountillg estimtu judgements In the appliLaiion tsf the chariry'8 a1lIng w>licie& the mjstees are wuired make judgem¢nty esiimatrs and &8sumpiions atK>Ut the GqrrviTh8 omoivit of and liabilities that are ]Yadilv app&1 from other s¢wJres. The estimes and a&sociakd &5sumptsons art based on hi#orical eXwler and other f7AoJs that are considera to be relevan¢. Actu results may differ from these ¢4imait& Th¢ e.%tirnatcs and undertying asswn01oT are reviewed on w) ongoing b&8i& Revtsions accouniing csiimatrs are Tetogni5ed in the period in whith the cstimatc Is revised whert thc rcvision affecL8 orjly thai or in the period of Illeome from donatioffjs and leycks Unrestricted funds 21125 Unrtstricted nd5 2024 l)onarions and gifi5 Membership fees and dotonS 4,730 1,194 15.484 15,484 5.924 Intome frnm eh•rltble artivltks Totsl Ilnrtthted R¢s¢rkte4 nds 2025 2025 2024 21)24 Otherltttorne %ale of goods 1292 1,2 10,410 15,082 15.082 10.410 15.OK2 15.082 10,410 11.702
THE POTHOHARASSOCIATION UK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YE4R ENDED 30 JUNE 2025 Expemdithre ¢b•rilAbk ¢tivl¢ Chritsble expenditure Charitfibk txpenditu 2024 2025 Dlr¢ct costs Evcnl costs AGM CosL5 Bank charges I)onations Volunteer experts Sundry ¢xpenses Posthge and sthtior 15,560 6,471 185 3,5(K) 398 3.000 20 59 128 9b 19.450 10.513 ny$l$ by utirestr1ed funds Restricted fauL< 19,450 398 19.450 10.513 Trustees Notw of the irustees lor any persons connedtd wÉth them) receÉved any rtmuncrJLion or from the charizy durin8 the year. Ethployrti The averdRC monthly nwnbttof employees during theyear 2025 2024 IYtstyb•r Tothl There were no employees whose annual remUra110ft MO thw) £,(K1. Taiatlo The ¢harity is exempt from ts%ation ¢)n its a47iVities beause all its income is applieAJ ch8zithble pu0 10-
THE POTHOHARASSOCIATION UK NOTES TO THE FINANCIAL STATEMEY4TS {CONTINUED) FOR THE YE4R ENDED 30 JUNE 2025 The restricted fijnds of the charity cpriSe the uney)tsJ balaTKts of (k)twtions and 8ronLS held on trust subject to sixcific condilions by dOrS &$ to how thev may be us&1 At l Juty 2024 Resource5 ¢xptlld¢d IhDsfeTsAt 30 2025 resourcu Building Fund 1306,823) Prevlous year. At l j]Y 2011 Resourt TrA(erSAt 30 Jwne 2024 Building Fund Hcrilage Fund Harrow Givin8 Fw 293.650 2.711 450 10,410 (398} 303.662 2,711 450 2%.811 10,410 (3981 306,823 On 2 MArch 2025. the members of the chthrity votrd to traTLsfer £3(kn,823 from rcstrictcd to unrtltrtctcd fund8. The iran.%fer approvcd and the remaining b3]ancc w&5 no longer r¢quiTed for the $irl purp05c. The trRnsf¢r allow5 Ihc funds to be well at the di%rclion of the tnLqtees in fwtherdncc of thc charity s generdl objeives. This trdnsfer has b¢en reflected in the semeM of FiMnci&l Aciivitie5 (sofAI &$ a movement bctw¢en fiirtds. 10 UDr4strkted The unrestricted funds of the tharity comprise the uncxpend&J id8rtC5 ofdonations and gtwts which are not subjca to specific conditiorL8 by doncn and rffit &s lo how thev may used These include deS1w[ which have been se¢ ld¢ out of uttrestricted fimd8 bv the trustctt for5rKcifiL purp)ses. At l Jnty 2024 Resourrej TrD3fersAI 30 j¢ 2025 Building fund Getiual fuTHts 15.082 15,484 3(K),823 321,9)5 17121 (19,4501 3254 30.5( Il9.4501 306,823 321,193 Previow yur. At l Juty 2023 Im¢fJmlfjg Resourees TrnsfersAt30 J11¢ 2024 Genernl fijnds 6.153 7.216 (10.115) 11 Relattd p*rty traLuctioTr There were no discl(tsAble relata wtv t[10[ durin8 tht year {2024. None) 11