2025-08-31-accounts

Charity Registration No. 287810

THE BRAHMIN SOCIETY NORTH LONDON

TRUSTEES' REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2025

The Brahmin Society North London

TRUSTEES' REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

CONTENTS

	Page
Trustees' report	3 - 7
Independent examiner's report	8
Statement of financial activities	9
Balance sheet	10
Notes to the accounts	11 - 15

THE BRAHMIN SOCIETY NORTH LONDON

Trustees' annual report for the period

From 1 September 2024 to 31 August 2025

Reference and administration details

Charity name:

The Brahmin Society North London

Other names charity is known by: BSNL Registered charity number (if any): 287810 Charity's Principal address: BSNL House 128 East Lane, Wembley, Middlesex HA0 3NL

Names of the charity trustees who manage the charity

Trustee Name	Office(if any)	Portfolio
Parul Jani	Chair
Gunvantrai Dave	DeputyChair	Membership& Eclub
Ramnik Joshi	Treasurer	Men’s Club
Selina Rawal	Secretary	YoungBrahmin
Geeta Sharma	Trustee	T Club
Bipin Thanki	Trustee	Open Mike & Media
Pramath Pandya	Trustee	Building
Sameet Pandya	Trustee
Rajiv Vyas	Trustee	Governance

Names and addresses of advisors

Type of Advisor Name Address

Type of Advisor	Name	Address
Bank	HSBC	26-28 St Ann’s Road,Harrow,HA1 1LA
Bank	CAF Bank	25 Kings Hill Avenue, West Malling ME19 4TA
Investment Hub	Flagstone Investment	Clareville House, 26-27 Oxenden St. London SW1Y 4EL

3

Additional Governance

Membership is open to individuals aged eighteen or over who meet the criteria set out in the BSNL Constitution and who submit a completed BSNL membership application form, subject to approval by the Board of Trustees, provided that they:

• accept and actively support the objectives of the BSNL;

• pay an annual subscription fee, as determined each year by the Trustees; and

• agree to the Terms and Conditions of Membership, as amended from time to time.

The Trustees are responsible for the day-to-day management and administration of the BSNL. In determining the activities to be undertaken, the Trustees will seek and take into account the views of members, subgroups, and volunteers.

DBS checks are carried out upon appointment as a trustee.

All Trustees serve voluntarily and shall receive no remuneration or other financial benefit in respect of their role.

Objectives and Activities

Objects of the Charity

The objects of the BSNL are:

• to advance the Hindu religion for the public benefit;

• to relieve poverty, sickness, and distress among those in need;

• to advance education for the public benefit;

• to promote participation in healthy recreation for the benefit of the community;

Activities in Furtherance of the Objects

In furtherance of the above objects, the BSNL may undertake the following activities:

• to provide facilities, resources, and opportunities for educational, religious, cultural, and recreational activities ;

• where possible and appropriate, to arrange for Hindu priests to support the religious needs of other communities ;

• to support or collaborate with other local charitable organisations or institutions whose objects are similar to those of the BSNL, provided that such organisations are non-political in nature ;

• to promote and foster understanding of the philosophy, teachings, and practice of the Hindu religion among the people of Greater London ;

• to encourage dialogue, cooperation, and the exchange of views and ideas with people and communities of other faiths and beliefs ; and

• to organise events, programmes, and activities that support the BSNL’s charitable purposes;

Public Benefit

• The Trustees confirm that they have complied with their duty under section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s general guidance on public benefit when exercising any powers or duties to which the guidance is relevant.

• In planning the BSNL’s activities for the year, the Trustees considered the Charity Commission’s guidance on public benefit at Trustee meetings.

• The Trustees are satisfied that the activities undertaken by BSNL and its subgroups were carried out in furtherance of the BSNL’s charitable objects and for the public benefit, in accordance with that guidance.

4

Additional Details

• The Trustees would like to express their sincere appreciation for the many hours of voluntary service contributed by volunteers, including members, during the year.

• Volunteers have made a significant contribution by offering support, encouragement, and practical assistance to members, and by working alongside BSNL’s Subgroups in the delivery of a wide range of activities and services.

• The Trustees recognise that, without this valuable contribution of time, energy, and expertise, the BSNL would not have been able to achieve so much in furtherance of its charitable objects.

Achievements and Performance

During the year, the Trustees, supported by volunteers, continued to deliver a wide range of regular activities and events in furtherance of the BSNL’s charitable objects.

The BSNL continued to run several established day clubs, including:

• the Elders Club , which meets every Tuesday.

• the Men’s Club , which meets every Wednesday.

• the T Club , which meets every Thursday; and

• the Open Mic group, which meets monthly.

The Young Brahmins group continued to grow and develop during the year. The group organised a variety of activities and took an active and valued role in the wider activities of the BSNL.

The BSNL also organised and supported the celebration of several important Hindu religious festivals and devotional events, including:

• Bhajans ;

• Maha Shivaratri Pujan ;

• Hanuman Chalisa recitals ;

• Shiv Abhishek during the Shravan month Somvar (Mondays) ;

• Navratri , celebrated over nine nights;

• Sharad Purnima ; and

• Navchandi Havan .

These activities made good use of the BSNL’s own facilities at BSNL House , and, where required, external venues were hired to accommodate larger numbers of participants.

A special highlight during the year was the celebration marking 50 years of BSNL . This was a significant and well-attended event, enjoyed by members, volunteers, and the wider community, and provided an important opportunity to recognise the BSNL’s achievements and continuing contribution over the past five decades.

Financial Review

At 31 August 2025, the BSNL’s cash at bank totalled £700,993 , of which £589,000 was held in fixed deposit accounts with various banks.

The Trustees are satisfied that the BSNL remains in a sound financial position.

The Trustees have considered the level of reserves held by the BSNL and believe these to be sufficient to enable the BSNL to continue its activities in the event of a temporary reduction or loss of income. In particular, the Trustees consider that the BSNL holds adequate reserves to meet the costs of approximately three to six months’ events , together with normal operating expenditure, and to cover any unforeseen expenditure that may arise.

5

Details of Any Funds Materially in Deficit

Not applicable.

Further Financial Review

The BSNL’s principal source of income during the year was rental income from the nursery operating at BSNL House and other property lettings, which accounted for approximately 50% of BSNL’s total income for the year.

The remaining income was derived from:

• interest received on fixed deposit investments:

• donations; and

• income generated from activities undertaken by BSNL during the year.

The BSNL’s general funds are applied to support the overall running and maintenance of BSNL and to meet its ongoing operational and charitable commitments.

During the year, the BSNL invested in a new boiler as part of the continued maintenance and improvement of its premises and facilities.

In addition, the Trustees entered into a contract for the installation of a lift . This project is intended to improve accessibility at BSNL House, particularly for older members and others with mobility needs.

Most of the BSNL’s income is applied to activities and services delivered for the benefit of the wider membership, including activities undertaken by Subgroups, with priority given to those that support the aims and objectives of the charity.

Risk Management and Policies

The BSNL maintains a range of policies and procedures to support its effective operation, good governance, and the management of risk.

In accordance with their duties, the Trustees undertake regular reviews of the risks facing the BSNL and maintain a risk register to identify, assess, monitor, and mitigate those risks.

The Trustees consider that appropriate systems and controls are in place to manage the principal risks and uncertainties to which the BSNL is exposed.

The BSNL’s governance and risk management framework is supported by several key policies, including:

• Social Media Policy

• Complaints Policy

• Conflict of Interest Management Policy

• Volunteer Management Policy

• Investment Policy

• Risk Management Policy

These policies are reviewed periodically by the Trustees and updated as required to ensure that they remain appropriate, effective, and consistent with the BSNL’s charitable aims and legal responsibilities.

6

Future Plans / Organisational Update:

Incorporation into a Charitable Incorporated Organisation (CIO)

During the year, the Trustees progressed plans to incorporate the charity as a Charitable Incorporated Organisation (CIO) in order to provide the organisation with a separate legal identity and limited liability for its Trustees.

Members of the charity approved the proposal to incorporate and transfer the activities, assets and liabilities of the charity to The Brahmin Society North London CIO at an Extraordinary General Meeting held in September 2025.

The CIO has now been registered with the Charity Commission. It is intended that the activities, assets, and liabilities of the existing unincorporated charity will transfer to the CIO following the Annual General Meeting scheduled for March 2026 .

The Trustees confirm that the charitable purposes of the CIO are the same as those of the existing charity, and that the organisation’s activities are expected to continue without material change following incorporation.

Following completion of the transfer, the Trustees expect that the existing unincorporated charity will cease operations and will apply to the Charity Commission to be removed from the Register of Charities.

Declaration:

On behalf of charity’s trustee

Full Name Parul Jani Position Chair Date 17 March 2026

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THE BRAHMIN SOCIETY NORTH LONDON

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE BRAHMIN SOCIETY NORTH LONDON

Reference and administration details

I report on the accounts for the year ended 31 August 2025, which are set out on pages 7 to 13.

Respective responsibilities of trustees and auditors

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is needed.

It is my responsibility to:

• examine the accounts under secdon 43 of the 1993 Act,

• to follow the procedures laid down in the general Direcdons given by the Charity Commission (under secdon 43(7)(b) of the 1993 Act, and

• to state whether pardcular maeers have come to my aeendon.

Basis of the independent examiner’s statement

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently, no opinion is given as to whether the accounts present a `true and fair' view, and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention.

FOR THE YEAR ENDED 31 AUGUST 2025, which gives me reasonable cause to believe that in any material respect, the requirements:

• to keep accoundng records in accordance with secdon 41 of the 1993 Act; and

• to prepare accounts which accord with the accoundng records and comply with the accoundng requirements of the 1993 Act have not been met; or

• to which, in my opinion, aeendon should be drawn in order to enable a proper understanding of the accounts to be reached.

Puneet Kumar Sharma FCA

376 Essex Road, London N1 3PF

Date: 18 March 2026

8

THE BRAHMIN SOCIETY NORTH LONDON

STATEMENT OF FINANCIAL ACTIVITIES

INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 AUGUST 2025

Notes Incoming resources from generated funds Voluntary income 2 Investment income 3 Incoming resources from charitable activities 4a Other Income 4b Total incoming resources Resources expended Charitable activities Community programs 5 FOR THE YEAR ENDED 31 AUGUST 2025 Total resources expended Net (expenditure)/income for the year/ Net movement in funds Fund balances at 1 September 2024 Fund balances at 31 August 2025	Unrestricted Funds £ 11,655 85,877 97,532 23,233 - 120,765 (45,211) (45,211) 75,554 1,057,778 1,133,332	Restricted Funds £ - - - - - - - - - - -	Total 2025 £ 11,655 85,877 97,532 23,233 - 120,765 (45,211) (45,211) 75,554 1,057,778 1,133,332	Total 2024 £ 11,536 82,668
				94,204 21,948 120 116,272
				(46,163)
				(46,163)
				70,109 987,669
				1,057,778

9

THE BRAHMIN SOCIETY NORTH LONDON

BALANCE SHEET

AS AT 31 AUGUST 2025

Notes Fixed assets Tangible assets 10 Current assets Debtors & Prepayments 11 Cash at bank and in hand Total Current Assets Creditors: amounts falling due within one year 12 Net current assets FOR THE YEAR ENDED 31 AUGUST 2024 Total assets less current liabilities Income funds Restricted funds 13 Unrestricted funds	2025 £ £ 421,273 28,758 700,993 729,751 (17,692) 712,059 1,133,332 - 1,133,332 1,133,332	2025 £ £ 421,273 28,758 700,993 729,751 (17,692) 712,059 1,133,332 - 1,133,332 1,133,332	2024 £ £ 428,530 19,369 621,239 640,608 (11,360) 629,248 1,057,778 - 1,057,778 1,057,778	2024 £ £ 428,530 19,369 621,239 640,608 (11,360) 629,248 1,057,778 - 1,057,778 1,057,778
	729,751 (17,692)		640,608 (11,360)
		1,133,332		1,057,778
		- 1,133,332		- 1,057,778
		1,133,332		1,057,778

The accounts were approved by Trustees on 16 September 2025

Parul Jani (Chair) Ramnik Joshi (Treasurer) Trustee Trustee

10

THE BRAHMIN SOCIETY NORTH LONDON NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

1.1 Basis of preparation

The accounts have been prepared under the historical cost

convention.

The accounts have been prepared in accordance with applicable accounting standards, the Statement of Recommended Practice, “Accounting and Reporting by Charities”, issued in March 2005 and the Charities Act 1993.

1.2 Incoming resources

Donations and grants are dealt with in the year in which they are received. The income tax recoverable attributable to donations are dealt with in the year to which the donations relate.

1.3 Tangible fixed assets and depreciation

Tangible fixed assets other than freehold land are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Freehold land
Freehold buildings	Straight line over 50 years
Fixtures, fittings & equipment	Straight line over 5 years

2 Voluntary income

Donations and gifts Donations and gifts Unrestricted funds: Donations Gift aid	Unrestricted funds £ 11,655	Restricted funds £ -	Total 2025 £ 11,655 842 10,813 11,655	Total 2024 £ 11,536
				1,391 10,145
				11,536

11

THE BRAHMIN SOCIETY NORTH LONDON NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

3 Investment income Rental income Interest receivable 4a Incoming resources from charitable activities Members subscriptions Sundry programme receipts (Net) 4b Other Income Compensation Navratri (Joint Navratri) Children’s Garba Havan Bhajan YB - Kite event Mahashivratri Desi Connect / Speed Date Holi (2024, AGM & Holi on same day) AGM Hanuman Chalisa YB Sports Day Shiv Mahima Strotra Shravanmass Pooja/Rudrabhishek eGroup Men's Club Day Club Open Mike	Unrestricted funds £ 62,558 23,319 85,877 Unrestricted funds £ 11,912 11,321 23,233 - Receipts £ 4,725 180 9,396 450 - 831 - 69 - 1,471 - - 2,171 19,340 3,917 10,798 3,825 57,173	Restricted funds £ - - - Restricted funds £ - - - - Expenditure £ (175) - (7,198) (357) - (481) - (122) (217) (1,286) (450) (205) (956) (20,003) (2,253) (9,188) (2,961) (45,852)	Total 2025 £ 62,558 23,319 85,877 Total 2025 £ 11,912 11,321 23,233 - Net - 2025 £ 4,550 180 2,198 93 - 350 - (53) (217) 185 (450) (205) 1,215 (663) 1,664 1,610 864 11,321	Total 2024 £ 61,801 20,867
				82,668
				Total 2024 £ 10,836 11,112
				21,948
				120
				Net - 2024 £ 4,925 - 1,204 (217) (33) 7 55 (383) - 853 (491) (10) - (138) 1,843 3,177 320
				11,112

12

THE BRAHMIN SOCIETY NORTH LONDON

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

5 Total resources expended

Depreciation Community programs Donations & funding Total 6 Costs relating to community programs Printing, postage, stationery & eMailings Computer Software/ Hardware/Program Membership software Insurance Water rates Light and heat Telephone TV Licence Cleaning Repairs and maintenance + Gardening Legal & Professional Fees Bank charges+PayPal fee Flagstone Management Fee Membership other organisation Other Sundry + Training+supplies Web site	Unrestricted funds £ 7,257 36,704 1,250 45,211 Unrestricted £ 416 393 1,863 2,932 952 9,247 1,225 170 3,918 8,723 3,650 449 - 100 1,969 697 36,704	Restricted funds £ - - - - Restricted £ - - - - - - - - - - - - - - - - -	Total 2025 £ 7,257 36,704 1,250 45,211 2025 £ 416 393 1,863 2,932 952 9,247 1,225 170 3,918 8,723 3,650 449 - 100 1,969 697 36,704	Total 2024 £ 7,257 37,906 1,000
				46,163
				2024 £ 297 295 1,584 2,635 1,210 10,091 1,099 159 3,710 9,074 3,500 348 881 - 1,729 1,294
				37,906

13

THE BRAHMIN SOCIETY NORTH LONDON

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
7 Donations payable Unrestricted £ Donations & Funding 1,250 Donations to institutions relating to community Program comprise BEHT - Education Fund 500 MacMillan Cancer Support 250 Diabetes Research & Wellness 250 Pumping Marvellous Foundation 250 St.Lukes Hospice - 1,250	Restricted £ -	2025 £ 1,250 500 250 250 250 - 1,250	2024 £ 1,000
			500 250 - - 250
			1,000

8 Trustees

Trustees or any persons connected with them, have not received any remuneration during the year.

9 Employees

There were no employees during the year.

10	Tangible fixed assets Cost As at 31 August 2024 Additions Cost As at 31 August 2025 Depreciation As At 1 September 2024 Charge for the year Depreciation As At 31 August 2025 Net book value As At 31 August 2025 As At 31 August 2024	Freehold Land £ 207,175 - 207,175 - - - 207,175 207,175	Freehold buildings £ 362,884 - 362,884 141,529 7,257 148,786 214,098 221,355	Fixtures, fittings & equipment £ 16,869 - 16,869 16,869 - 16,869 - -	Total £ 586,928 -
					586,928
					158,398 7,257
					165,655
					421,273
					428,530

14

THE BRAHMIN SOCIETY NORTH LONDON NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

11 Debtors and prepayments Other Debtors Prepayments 12 Creditors: amounts falling due within one year Accurals and deferred Income 13 Funds Unrestricted Fund Analysis of net assets Fund balances at 31 August 2025 are represented by: Tangible fixed assets Net Current assets Creditors: amounts falling due within one year	Balance as at 31 August 2024 £ 1,057,778	2025 £ 12,510 16,248 28,758 2,025 £ 17,692 Movement in funds Incoming resources Resources expended £ £ 120,765 (45,211)	2024 £ 16,567 2,802
			19,369
			2,024 £ 11,360
			Balance as at 31 August 2025 £ 1,133,332
			Total funds £ 421,273 729,751 (17,692)
			1,133,332

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