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) Printi￿1 addr HAI 2LS 127611278 Greenf¢Nd Ro&1 Grrenford Middlcxx UB6 OHH THE POTHOHARASSOCIATION UK CONTENTS P*gt 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 pre￿ed in xcordance wÉth the ￿cOUl￿￿￿8 ￿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 As￿c&*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 CoMmi￿10n in deciding ￿l¥ll1t$ the ¢haTiry should utKIu AthievemeDts *Dd perf•rm#nee En sc￿embL￿ 2024 a MaLmillan Coff¢¢ Momin8 was hdd and a do￿l￿ 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 SUCC￿ruI 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 (i￿1 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 trU￿t¢S believe that ihc cknty is flnancially SXLnd. The charity is wsing Éts re50urce5 economie&lly l￿d eificiently. The d￿rity has maintsintd steady fwlding while eXpthdIT￿ re5￿Ur￿ to Work towards its long4tm ObJ￿(1v& li 15 thc w>liey of the chan.ty that uDJ¢svia¢d fi￿d$ 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 rnir*l."Fh￿ l•v•l of nw'es begn mAinwied throughourthe y strUets￿ g4)vtrn*llc¢ #Dd 'lThe Pothohar Association is c￿￿Etut￿ a charitsble tnLs1 regirtered with ￿ Cknty Commission UTthr tharity number 281J065. TnLStee$ hold a tw￿Yeart¢rn} of otrice and are electr￿[e￿¢t¢￿¢￿ biaDny￿IY. All the work dor* bv trW$t￿ and memFÈTh is voluntary without remuneration other than retmbwsunart of eypensa F¢rtineN w the &wiation"s activitie& 17IE POTHOHAR ASSOCIATION UK TRUSTEES, REPORT (CONTINUED) FOR THE YE4R ENDED 30 JUNE 2025 The Inl￿tt$ 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 SL￿thI 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￿%1￿5, iiep)rt the financial ststemeTts in v4xoffknc¢ with applicablc law dtKJ Uniied Kingdom A¢￿)unting Standard5 Iuntted ￿￿￿d0M GenU￿1V Acceptcd Accounting Prxticel. The law applicable io charities in Eng]aTMI and Wal&s Tequirts the ts7Jsws th prqjare fi[w￿la] 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 applI￿tiOn of resources of the charity forthat year. In PTeptiTing these fit)at)cial swemenL% the tr￿ arE required to: - Se1￿1 suitsible acc(rtuuing policies a[￿ then apply thtm cotL8iS*tttly: - observe the tnethods and principles in the Ch3ririe5 SORP. - make judg(anenL8 and e8timate5 that arc rea8onable and w￿]C￿l -.%tatc whether applicable ￿¢OU￿ting ththrd5 have followe41 subjrxt io ally m&ttiai depW￿S 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 0￿ble them to ensurc th8t thc financia] w*ments comply with the Charitics Act 2011. the Charity IAccourrts and Rep)rtsl Regul￿10TL￿ 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 rea￿nable 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 fin8￿cLaI statements of Ihe Pothithr Ass(Kiation UK for the >ear ended 30 June 21Y25: wthich £x)tnwise the sts*o)eE]t of finam¢iai activitie5 and the related notes from the charit) s accountin8 records and infornmtion and eXp1aT￿tiO￿ 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 [t￿rt 15 tnad¢ io the Lhatity's ttUSlf&k a5 a b(NJy. in accordance with the let￿3 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, .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 filw￿l8] 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 pol*teS Charity illformatio Thc Pothohar Association UK is as a clwitsbl¢ ¢r￿l re8i*emJ 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￿ Re￿nIng 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 L*wities ￿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 Re8u1￿10ths bui which h&% sinc¢ been withthawm. The financial sthtcments are prepared in ￿eT11￿& wthith 1$ the fun¢ti(rf￿I 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 rcvaiu*ion (Trf freehold propcrtics and ￿ in¢lude investsllcnt pror*rties 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 $ourc￿ to ¢onunue in operdtionaj exislen¢¢ for the fcwesee4ble luturc. ThLLS the ￿tttinue io adopt thc 80ing conc¢m basis of accounting in wwing the fin￿￿181 Ststhents. IJ ChaTltgblt Unrestricted fvnd8 a￿ availablc forwe at the disu#ion ol'the In￿e5 tn furthrnce of their ¢hwitsble objectives. Kestncted flmds aff subject io specifi¢ 0)ndiU￿￿$ by donoT5 or 8raniix5 ¥s they may ￿ u5r4J. Thc purrM)scs and ustt ofthe r&8tricted fvnds ￿ sd in the no*s w the finwKial st&*mcnL Endownent funds are subje£t ￿ w?fic conditirtiotJd knw¢en those activities on a b&sÉs conSi￿nt with the use of resources. Centra] staff costs are a]located on the basis of tsme SPe*L aThl dtPTeci•ion ¢haJBes are a]lOC￿ed on the portion of the asset'5 use. 1.6 Cash and eqllSvAl¢nts Cdsh and cash equivalents include ¢ash in han￿ de￿>s￿l￿ held at c￿] with ￿k& i)ther short-ty)n liquid investsnet]ts with orig1r￿ rnaturtties of three mottttrLS or le￿ and IKuk Overdra￿ B8Dk oveTdrafts are shown within IK>￿0￿1[1g5 in cutrent liabilities. B&5ic fiEwicial awts, which include debtors aTMI c&sh ar￿ bank bala1￿ initi￿]Y measured & ÉraTtsa¢tion priee tncluding traT￿tIon costs aftd are subsequelldy £zrried at amonised cost using the effeciive in*le￿ method un]es5 the arrangerntnt corTr51itute5 a financing transarf10￿ where the tr&[￿1)n is meAsurtd at the prtseni value of the future receipis disco￿ted at a mark& r&e of interesL Ftnanti21 c￿lfi￿ & Tcccivable within one vear are not amorristsl. Basic fJn8n¢iaI liabiiitiffj includiThg CTeAlitsTrrs aftd tonk loans are inÉtiatly recognised at transaction price the aTrangement constituies a rs￿a￿iD8 transactio￿ whcre (k￿ inYnJme￿ is measured & the pttsenl value of the fi]ture payments dascounted at a m&ket Ta* of TrrtexsL Financial liabilities classifia as payable within one vear are not Debt instrwnents are subseq￿]tIY carried at amortistsl ¢OSL using the effective itnerest rate tDeth¢)d. Trdde tieditots atr obligatiODS ts) for g(xxts or servÉ(u that knave I￿1 acquir&1 in the ordittary cout3e of operatiotL froTn supplia5. thounts payable are tl*&sified as current liabililies ifpavtllent ts due withirt one or lo8s_ If noL they 8rc prcscntrd &% rtOn-¢UTTelll liabilitie& Tr&k Credito￿ ate re￿￿]$¢0 initially at traTLWtion pric£ and subsequetttiy ]ne&sured at amortised ¢ost using the effecttve inw meth￿L Derecognilion offi#oncittllifj￿.llffIes Financia] lthilities ate d¢re¢Wi￿ WI￿ the cbarity S Contr¥ll￿ obliWiMs expire or are di5chargcd or (xncdled. 1.7 E￿p{0Vee bttt¢fits 'll)e Gost of any knliday entitlfflcnt is recognised in the putod in which the employee's serwces are rettivea. TerMin￿lon benefits art recogntsed immediately an expeL% when the chariry is deMO￿￿[rOhIY ¢om¥nitted to tcllnir￿te the employmeni olan etDployee orto pmyide ternii]won beBcfits. THE POTHOHARASSOCIATIOIY UK NOTES TO THE FINAIYCIAL STATEMENfs (CONTtNUED) FOR THE YE4R ENDED 30 JUNE 2025 Crlti¢*l #t¢ountillg estim*tu judgements In the appliLaiion tsf the chariry'8 a￿￿1￿lIng 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 estim*es 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 do￿tonS 4,730 1,194 15.484 15,484 5.924 Intome frnm eh•rlt*ble 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¢ Ch*ritsble 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 ￿n￿y$l$ by utirestr1￿ed 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 remU￿ra110ft MO￿ thw) £￿,(￿K1. Taiatlo The ¢harity is exempt from ts%ation ¢)n its a47iVities beause all its income is applieAJ ch8zithble pu￿0 10- THE POTHOHARASSOCIATION UK NOTES TO THE FINANCIAL STATEMEY4TS {CONTINUED) FOR THE YE4R ENDED 30 JUNE 2025 The restricted fijnds of the charity c￿priSe the uney)tsJ balaTKts of (k)twtions and 8ronLS held on trust subject to sixcific condilions by d￿OrS &$ 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 $￿irl￿ purp05c. The trRnsf¢r allow5 Ihc funds to be well at the di%rclion of the tnLqtees in fwtherdncc of thc charity s generdl obje￿ives. This trdnsfer has b¢en reflected in the s￿emeM of FiMnci&l Aciivitie5 (sofAI &$ 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 Tr*D3fersAI 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 Tr*nsfersAt30 J￿11¢ 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