## **HINDU COUNCIL (BRENT)**
**Registered Charity No: 291907**
**TRUSTEE'S REPORTS AND ACCOUNTS**
**YEAR ENDED 31 MARCH 2022**
## **HINDU COUNCIL (BRENT)**
## **CONTENTS**
||**Page**|
|---|---|
|**Legal and Administrative Inforrmation**|1|
|**Trustee's Report**|2 to 5|
|**Independent Examiner's Report**|6|
|**Statement of Financial Activities**|7|
|**Balance Sheet**|8|
|**Notes to the Accounts**|9 to 12|
## **HINDU COUNCIL (BRENT)**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
## **AS AT 31 MARCH 2022**
## **Charity Registration No: 291907**
## **Trustees**
Chairperson
Mr Ashwin Galoria
Secretary General:
Mr Manubhai Makwana
Treasurer:
Mr Mahendra Pattni
## **Principal address:**
4 Hemery Road Greenford, Middlsex UB6 0SL
## **Principal Bankers:**
Santander Bank Plc 62 Hagley Road Birmingham B16 8PE
## **Accountant:**
Bipin Patel Business Accounting Services Accountants 24 Tadworth Road Neasden London NW2 7UD
**Page 1**
## **HINDU COUNCIL (BRENT)**
## **TRUSTEE'S REPORT**
## **YEAR ENDED 31 MARCH 2022**
The trustees present their report and financial statements for the year ended 31 March 2021
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's trust deed, the Charities Act 2011 and the statement of Recommended Practice, " Accounting and Reporting by Charities" .
## **Structure, Governance and Management**
The charity is an unincorporated charity registerd with the Charity Commission with registration number 291907. The charity is governed by a consitution as amended in 1987. The charity is an umbrella organisation and it's membership is made of properly consituted voluntary and community organisations. Each member organisation has two appointed individuals who have the right to attend and vote at AGM and other HCB meetings.
The trustees (who are also the excecutive committee members) who served during the year are:
Mr Ashwin Galoria Chairperson Mr Jayanti Popat Vice Chairman Mr Manubhai Makwana Secretary General Mr Mahendra Pattni Treasurer Mrs Rupal Pandya Public Relations officer Mr Upendra Solanki Mr Sumantrai Desai Mr Ashwin Halai Mr Pramod Patel Mr Hiren Patel Mr Bharat Patel Mr Arvind Dhutia Mrs Anjana Thaker Mrs Nirmala Patel Mrs Harsha Trivedi Mrs Nilima Raval
The Executive committee meet regularly in order to monitor the running of the charity. The day to day running of the charity is delegated to a sub committee comprising of members of the Executive committee.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
The charity's policy is that the Executive Committee and Trustees shall be elected at the Annual General Meeting bi-annually by a majority vote from amongst the representatives of the Member Organisations present at such meeting except that the absent representative may stand for election and be elected provided a written explanatory consent from him/her is produced at the meeting by the proposer.
**Page 2**
## **HINDU COUNCIL (BRENT)**
## **TRUSTEE'S REPORT**
## **YEAR ENDED 31 MARCH 2022**
## **Objectives and Activities**
Hindu Council ( Brent ) is a charity with the following objectives:
- 1) To promote the advancement of the Hindu religion.
- 2) To promote the relief of poverty and sickness.
- 3) To promote the advancement in Hindu cultural and religious education
The main activities are:
- 1) To provide the means and facilities for education, religious, cultural and recreational activities and where possible, provide Hindu Priests for the communities.
- 2) To support other local charitable organizations or institutions having objectives similar to those of the society provided they are of a non-political nature.
- 3) To promote and foster activities pertaining to the philosophy of the Hindu religion amongst the people of Greater London and exchange views and ideas with communities of other religions.
The trustees have paid due regards to guidance issued by the Charity commission in deciding what activities the charity should undertake.
## **Achievements and Performance**
## **How our activities deliver public benefit**
In setting out the objectives and planning the activities, the trustees' have given careful consideration to complying with the duty in Section 4 of the Charities Act 2011 to have regards to the public benefit guidance published by the Charity Commission.
With this public benefit in mind the charity carries out a wide range of activities in pursuance of it's charitable aims. The trustees' consider that these activities, summarised below, provide public benefit to those who attend the and participate and in the wider community of Greater London and home counties.
The year 2022/22 has been the a difficult year for activities due to the contnung impact of the Covid 19 Pandemic. Many of activities were suspended because of lockdowns or overnment restrictions. Limited actities were possible during part of the year when restrictions were lifted. The various affliated organisations also had to suspend their activities.
Despite the difficulties the charity continued it's activities by organising virtual events for the benenfit of its members.The committee was able to organise Naratri celebrations and sone of the affliated members did organise Navratri festival albeit with many precautions.
During the year, the charity organised Shiv Pooja at the Golders Green crematorium where the Shiv murti was installed some 22 years years ago. The evnt was attended by affiliated organisations and invited guests Bob Blacman MP, Krupesh Hiran GLA member, Cllr Mohd Butt leader of Brent council manager of the Golders Green creamatorium.
Many affiliated organisation continued to organised virutal Navratri festival events which were well. received by the public.
**Page 3**
## **HINDU COUNCIL (BRENT)**
## **TRUSTEE'S REPORT**
**YEAR ENDED 31 MARCH 2022**
## **Achievements and Performance ( continued)**
During the year HCB organised virtual Sharad Bhajans for all the community. Sharad is a period before the start of Navratri during which chanting of devotional songs in memory of the departed souls
The charity was able to organised the annual Holi event again in March 2022. The event was well attended.
The Executive committee is satisfied with the successful attainment of its objectives during the year.
## **Financial Review**
The trustees have considered the effect of the Covid-19 outbreak. the outbreak has caused some disruption to the charity’s activities to date, however during the year 2021/22 ssome in person events were organised and also continued to hold virtual events via Zoom.
Accordingly, the trustees have a reasonable expectation that the charity has adequate resources to continue in operation for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
The charity's policy is to divide its funds between those that are restricted and those that are unrestricted.
Restricted funds are generally used for the specific purpose for which they are raised and/or collected. Unrestricted funds are used primarily to make ad-hoc donations to help maintain liquidity and run the organisation from year to year. As part of the restricted fund the Trustees have set up a Buidling fund which will used for the acquisition of premises for the charity
From time to time the Executive Committee recommends to its membership that excess unrestricted funds be transferred to restricted funds. This recommendation is made primarily to achieve the long-term objective of the charity.
In a year in which the outgoing resources exceed incoming resources such that the administrative expenses cannot be met out of the year's net incoming resources, the charity will resort to making good the shortfall by drawing on accumulated reserves. This treatment is consistent with the charity's objectives as in the opinion of the Executive Committee all resources expended by the charity has the ultimate aim of fulfilling its stated objectives.
## **Covid 19 Pandemic**
The Covid 19 pandemic continued to have an impact on the activities at the beginning of the year, however from July 2021 onwards the restrictions were eases it was possible to start arraning in persion events.
**Page 4**
## **HINDU COUNCIL (BRENT)**
## **TRUSTEE'S REPORT**
## **YEAR ENDED 31 MARCH 2022**
## **Reserves Policy**
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to at least twelve months expenditure and funding for the activities for that period. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
## **Use of volunteers**
Volunteers are an important resource in our community work. Volunteers are involved in most of the activities of the community who regularly give up their time and are available whenever the Samaj needs their services All of the trustees and volunteer members give their time freely. We encourage all members of the community to be involved in voluntary activities and to share their skills with others.
The trustees are responsible for preparing the Trustees report and the accounts in accordance with applicable law and of Statement Recommended Practice, " Accounting and Reporting by Charities", issued by United Kingdom accounting standards.
The law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year which gave a true fair view of the state of affairs of the charity, of the incoming resources and application of resources of the charity for that year.
In preparing these accounts, the trustees are required to :
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts; and
prepare the accounts on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011 the Charity ( Accounts and Reports ) Regulations and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
On behalf of the board of trustees
Mr Ashwin Galoria Trustee ( Chairperson )
Dated: 23rd June 2022.
**Page 5**
## **HINDU COUNCIL (BRENT)**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES**
## **YEAR ENDED 31 MARCH 2022**
I report on the accounts of the Hindu Council (Brent), registered charity no. 291907 for the year ended 31 March 2022 set out on pages 8 to 12. These accounts have been prepared in accordance with the accounting policies set out on page 9.
## **Respective Responsibilities of Trustees and Examiner**
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 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention.
- h examine the accounts under section 43 of the 1993 Act,
- h to follow procedures laid down in the general Directions given by the Charity Commission (under section 43(7)(b) of the 1993 Act), and
- h to state whether particular matters have come to my attention.
## **Basis of the Independent Examiner's Statement**
My examination was carried out in accordance with 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**
The trustees have prepared the accounts and the Trustees' Report
In connection with my examination, no matter has come to my attention :
- 1 which gives me reasonable cause to believe that in, any material respect, the requirements:
- h to keep accounting records in accordance with section 130 of the Charities Act; and h to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
- 2 to which, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
_________________________
Bipin Patel Business Accounting Services Accountants 24 Tadworth Road London NW2 7UD
Dated: 23rd June 2022.
**Page 6**
## **HINDU COUNCIL (BRENT)**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## **FOR THE YEAR ENDED 31 MARCH 2022**
|**Notes**
**Incoming resources from generated funds**
Fund raising activities
**4**
Donations received
**5**
Affiliation fee
Navratri Receipts
Gift Aid
Voluntary Income
Bank interest receivable
**6**
Total incoming resources
**Resources expended**
Navratri Hall Payments
Cost of generating funds
**7**
Donations
Total resources expended
Net income for the year/
Net movement in funds
Administration expenses
**9**
Governance Costs
**10**
Net Incoming / (Outgoing) resources
Total Funds B/Fwd
brought forward
Funds Balance carried forward|**Restricted**
**£**
-
-
-
-
-
0
-
-
-
0
-
-
-
-|**Unrestricted**
**£**
5,293
427
1,300
18,013
949
250
98
26,329
18,121
4,939
651
23,711
2,619
(1,774)
(500)
344
35,167|**2022**
**£**
5,293
427
1,300
18,013
949
250
98
26,329
18,121
4,939
651
23,711
2,619
(1,774)
(500)
344
35,167|**2021**
**£**
551
256
1,100
20,622
-
-
633|
|---|---|---|---|---|
|||||23,162|
|||||1,749
151
101|
|||||2,001|
|||||21,161
(1,257)
(250)|
|||||19,654
15,514|
||-|35,512|35,512|35,167|
**Page 7**
## **HINDU COUNCIL (BRENT)**
## **BALANCE SHEET**
## **AS AT 31 MARCH 2022**
|**Notes**
**Current Assets**
Sundry debtors & prepayments
**11**
Balance at Bank
Cash in Hand
**Less: Creditors falling due within**
twelve months
**12**
Net current (Liabilities)/ assets
Total Net Assets
**Funds of the Charity**
Unrestricted funds
**13**
Restricted funds
**14**
Building
**15**
**16**|**£**
8,421
120,111
-||**2022**
**£**
-
92,812|**£**
3,358
120,873
164||**2021**
**£**
-
92,467|
|---|---|---|---|---|---|---|
||128,532
35,720|||124,395
31,928|||
||-|||-|||
||||92,812|||92,467|
||||35,512
-
57,300|||35,167
-
57,300|
||||92,812|||92,467|
Approved by the Board of Trustees' on 23 June 2022 and signed on its behalf:
Mr Ashwin Galoria Chairperson
Mr Manubhai Makwana Secretary General
**Page 8**
## **HINDU COUNCIL (BRENT)**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## **1 Accounting Policies**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
## **Going Concern**
These financial statements have been prepared on the going concern basis, on the understanding that the trustees conisder that that the charity has sufficient funds during this uncertain period to continue its activities for thefirseeabel future.
## **2 Incoming Resources**
£ 26,329
Donations and grants are dealt with in the year in which they are received.
## **3 Tangible Fixed Assets and Depreciation**
These are capitalised as they can be used for more than a year, and cost at least £500. They are valued at cost, or if gifted at the value to the Charity's receipt. Depreciation has been provided at the following annual rates in order to write off each asset over its estimated useful life:
Computer equipment 25% on straight line Fixtures & equipment 15% on reducing balance
|**4**
**Incoming Resources from Charitable Activities**
Holi Income
Sharad Bhajans
Football
**5**
**Donations**
Sharad Bhajans
Shiv Pooja
**6**
**Investment Income**
Bank Interest|**Unrestricted**
**funds**
4,294
-
999|**Unrestricted**
**funds**
4,294
-
999|**Restricted**
**funds**|**Restricted**
**funds**|**2022**
**£**
4,294
-
999|**2021**
**£**
450
101
-|
|---|---|---|---|---|---|---|
|||**funds**
4,294
-
999|||||
|||5,293||-|5,293|551|
|||325
102||-|325
102|256
-|
|||427||-|427|256|
|||98||-|98|633|
**Page 9**
**HINDU COUNCIL (BRENT)**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2022**
|**7**
**Cost of Generating Funds**
( Note 17)
Holi Expenditure
Sharad Bhajans
Shiv Pooja
Football
**8**
**Festivals**
**Income**
**Holi**
**Independe**
**nce Day**
**Prog**
**Sharad**
**Bhajan**
Donations
4,294
0
Fees
4,294
-
-
**Expenditure**
Premises Hire
150
Catering
60
Volunteer Expenses
1,020
Barriers & Lighting
1,275
Fire Extinguishers
200
Trophies
100
PA System/ Music
-
Transport
15
Digi Van
750
Donations
-
Cleaning & Skip Hire
200
Advertising
450
General Expenses/ Post
50
4,270
-
-
Surplus/ (Deficit)
24
-
-|**7**
**Cost of Generating Funds**
( Note 17)
Holi Expenditure
Sharad Bhajans
Shiv Pooja
Football
**8**
**Festivals**
**Income**
**Holi**
**Independe**
**nce Day**
**Prog**
**Sharad**
**Bhajan**
Donations
4,294
0
Fees
4,294
-
-
**Expenditure**
Premises Hire
150
Catering
60
Volunteer Expenses
1,020
Barriers & Lighting
1,275
Fire Extinguishers
200
Trophies
100
PA System/ Music
-
Transport
15
Digi Van
750
Donations
-
Cleaning & Skip Hire
200
Advertising
450
General Expenses/ Post
50
4,270
-
-
Surplus/ (Deficit)
24
-
-|**Unrestricted**
**funds**
4,270
-
171
499|**Restricted**
**funds**
-
-
-
-|**2022**
**£**
4,270
-
171
499|**2021**
**£**
50
101
-
-|
|---|---|---|---|---|---|
|||4,939|-|4,939|151|
|||**Diwali**|**Football**
**Shiv Pooja**
**Total**
650
4,944
349
349|||
||4,294
-
-|-|999
-
5,293|||
||150
60
1,020
1,275
200
100
-
15
750
-
200
450
50||-
349
499
60
1,020
1,275
200
150
250
-
15
750
-
200
450
171
220|||
||4,270
-
-|-|499
171
4,939|||
||24
-
-|-|500
(171)
353|||
## **Note**
Shiv Poojs - Expenses relate to payment to priest and genrela expense. Donations of £ 102 was received against the expenses.
|**Administration Expenses**
Advertising
Insurance
Printing Postage and Stationery
Affiliation Fee
AGM Expenses|850
-
662
57
-
100
-
106
-|**2022**
**£**
850
662
57
100
106|**2021**
**£**
-
-
1,157
100
-|
|---|---|---|---|
||1,774
-|1,774|1,257|
## **9 Administration Expenses**
**Page 10**
## **HINDU COUNCIL (BRENT)**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2022**
|**10**
**Governance Costs**
Independent Examiners Fees
Accountancy
**11**
**Debtors**
Navratri Deposits
Holi Income
Other Deposits and Prepayments
**12**
**Creditors**
Navratri Deposits
Navratri Deposits
Navratri Hall Accruals
Other Creditors and accruals
**13**
**Unrestricted Funds**
Balance Brought forward
Net outgoing resources for the year
Balance carried forward
**14**
**Restricted Funds**
Balance|250
-
250
-||**2022**
**£**
250
250|**2021**
**£**
-
250|
|---|---|---|---|---|
||500
-||500|250|
||||**2022**
**£**
5,500
-
2,813
108|**2021**
**£**
2,500
-
750
108|
||||8,421|3,358|
||||**2022**
**£**
24,625
4,803
-
6,292|**2021**
**£**
24,625
3,000
4,303|
||||35,720|31,928|
||||**2022**
£
35,167
344|**2021**
£
15,514
19,654|
||||35,512|35,167|
||||**2022**
**£**
-|**2021**
**£**
-|
||||-|-|
**Page 11**
**HINDU COUNCIL (BRENT)**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## **15 Building Fund**
|Balance b/fwd
Transfer from Unrestricted Funds
**16 Analysis of Net Assets Between Funds**
Fund balances at 31st Mar 2022 represented by:
Tangible fixed assets
Current assets
Creditors: amount falling due within one year||**2022**
**£**
57,300
-|**2021**
**£**
57,300
-|
|---|---|---|---|
|||57,300|57,300|
||**Total**
**£**
-
128,532
(35,720)
92,812|||
## **17 Corporation Tax**
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen on the charity.
## **18 Trustees Donations, Remuneration and Expenses**
During the period the charity entered into following transactions with members of the trustees:
|Included in donations received and fund raising avtivities are :
Donations received from Trustees|**2022**
**£**
304|**2021**
**£**
404|
|---|---|---|
## **a) Payments made:**
No members of the trustees , or any persons connected with them received fees or expenses in the year. The total amount of £ Nil (2021: £nil) was paid in the period in respect of fees and expenses.
## **19 Employees**
There were no employees during the year.
**Page 12**