REGISTERED CHARiff NUMBER.. 328223
ort of the Trustees and
Unaudited Financial Statements for the Year Ended 31 Janua
2024
for
BENGALI ASSOCIATION MIDLANDS
Virtual Accountancy Ltd
38 School Road
Birmingham
West Midlands
B28 8HU

BENGALI A
OCIATI
N MIDLANDS
Re
rt of the Trustees
for the Year Ended 31 J￿U
The trustees present their report with the financial statements of the charty for the yeaT ende(
31 January 2024. The trustees have adopted the provisons of Accountsng and Reporting by Chartlies
Statement of Recommended praCt￿e apph"cable to charilies preparin9 Ihthr accounts in accordance wrth th(
Financial Reporting Standard applicable in UK and Repl￿)11¢ of Ireland (FRS 102) (effective 1 Januarn
2019).
STrUCTURE, GOVERNANCE AND MANAGEMEpir
Governing document
The charity is controllad by its governir4J document, a deed of trust and constitute5 an u￿￿ncorPOrated charity.
REFERENCE ANO ADMINISTRATIVE DEfAILS
Registered Charlty number
328223
Princlpal addre
HEATH STREET
WINSON GREEN
BIRMINGHAM
West Midlands
B184EE
Trustees
Mrs M Mittra
Mr U K Ghosh
MrTSen
Mrs D Mazumdar
Mr R Bagchi
MrSDe
Mrs M Ghosh
Mr S Sarkar
Mr D Biswas
Dr R Baidya Ray
Mi T Mukheriee
Independent Examlner
Virtual Accountancy Ltd
38 School Road
Birmingham
Wesl Midlands
828 8HU
Approyed by order of the board of twstees on .... ............... . ...................... and sigrled on its behall by..
Dr R Ba*Jya Ray- Twstee
Page 1

Inde
ndent Examiner's Re
rt to the Trustees of
BENGALI ASSOCIATION MIDLANDS
Independent examiner's report to the trustees of BENGALI ASSOCIATION MIDLANDS
I report to the charty trustees on my examination of the accounts of BENGALI ASSOCIATION MIDLANDC
{the Trust) for the year ended 31 January 2024.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance witk
the requirements of the Charities Act 2011 ('the Act.).
I report in respect of my examination of the Trusvs accounts carried out under Section 145 of the Act and ir
carrying out my examination I have followed all applicable Directions given by the Charity Commission unde
Section 145{5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confim that no material matters have come to my attention in conneclior
with the examination giving me cause to believe that in any material respect."
accounting records were not kept in respect of the Trust as required by Section 130 of the Act,. or
the accounts do not accord with those records," or
the accounts do not comply the applicable requirements concerning the form and content o
account5 set out in the Charities (Accounts and Reports) Regulations 2008 other than any requiremen
Ihat the accounts give a true and fair view which is not a matter considered as part of an independen
examination.
I have no concems and have ¢ome across no other matters in connection with the examination to whictr
attention should be drawn in this report in order to enable a proper understanding of the accounts to bf
reached.
aqas Awan
irtual A¢countancy Ltd
38 School Road
Birmingham
West Midlands
B28 8HU
Date..
Page 2

BENGALI ASSOCIATION MIDLANDS
Statement of Financial Activities
for the Year Ended 31 Janua
2024
31.1.24
Total
funds
31.1.23
Total
funds
Unreslricted
fund
Restricted
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
60.526
60,526
120.556
Charitable activities
Cultural Events
Support Costs
GENERAL EVENTS
900
900
2,790
650
650
other trading activtties
Investment income
3,900
3.226
3.900
3,226
5,316
66
Total
69,202
69,202
128.728
EXPENDITURE ON
Raising funds
29.631
29.631
11,576
Charitable activities
Cultural Events
Support Costs
5.018
5.018
12.649
Total
34,649
34.649
24,225
NET INCOME
34,553
34,553
104,503
RECONCILIATION OF FUNDS
Total funds brought forward
166.932
215.687
382,619
278,116
TOTAL FUNDS CARRIED FORWARD
201,485
215,687
417.172
382,619
The notes form part of these financial statements
Page 3

DLANDS
Balan
31 Janua
2024
31.1.24
Total
lunds
31.1.23
Total
funds
Unrestricted Restricled
fund
fund
FIXED ASSErs
Tangible &%sets
152.109
213.672
365,781
347,188
CURREKf AS8Ers
Dèbtots
Cash at bank and in hand
26.406
23.934
26.406
25,949
2.015
36,395
50.340
2,015
52.355
36,395
CREDrroRS
Amounts falling due within one year
(964}
(964)
{964)
NET CURREKf ASSErs
49,376
2,015
51.391
35.431
TOTAL ASSETS LESS CURRENT
UABILITIES
201,485
215,687
417.172
382.819
NEf ASSETS
201.485
215.687
417,172
382,619
FUNDS
Unre8tTicted funds
Restncted funds
10
201.485
215.687
166,932
215,687
TOTAL FUKIS
417,172
382.619
The financial statements were apryoved ty Ihe 8o¥d of Truste88 and authorised for issue
and wer8 signed on its beh*f by..
IJ R Ba￿ya Ray- Trustee
Mr U K Ghosh - Tiustee
The notes fonn part of It*se financial statements
Pa9e 4

BENGALI ASSOCIATION MIDLANDS
Notes to the Financial Statements
for the Year Ended 31 Janua
2024
ACCOUNTING POLICIES
Basis of p￿parIng the financial statements
The financial statements of the charity. which is a public benefit entity under FRS 102, have beer
prepared in accordance with the Charilies SORP (FRS 1021 'Accounting and Reporting by Charities
Statement of Recommended Practice applicable to charities preparing their accounts in accordanct
with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effectiv*
1 January 2019)., Financial Reporting Standard 102 'The Financial Reporbng Standard applicable In th*
UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepare(
under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities On￿ the charty has entrtlement to thf
funds. it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabililies are recognised as expenditure as soon as there is a *al or constructive obligatioi
committing the charity to that expenditure, it is probable that a transfer of econofflic benefits will bt
required in settlement and the amount of the obligation can be measured reliably. Expenditure i:
accounted for on an accruals basis and has been classified under headings that aggregate all cos
related to the category. Where costs cannot be directly attributed to particular headings they have beer
allocated to activrties on a basis consistent with the use of resources.
Tanglble fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimatei
useful life.
Taxation
The chafity is exempt from tax on its charitable activits'es.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of th(
trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity
Restrictions arise when specrfied by the donor or vthen funds are raised for particular restricte(
purpose5.
Further explanation of the nature and purpose of each fund is included in the notes to the financia
slatements.
Page 5
continued...

BENGALI ASSOCIATION MIDLANDS
Notes to the Financial Statements - continued
for the Year Ended 31 Janua
2024
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
fund
fund
Total
funds
Charitable activities
Support Costs
12,649
12,649
Total
24,225
24,225
NET INCOME
104.503
104,503
RECONCILIATION OF FUNDS
Total funds brought forward
62,429
215,687
278.116
TOTAL FUNDS CARRIED FORWARD
166,932
215.687
382,619
TANGIBLE FIXED ASSErs
Fixtures
and
fittings
Freehold
property
Totals
COST
At 1 February 2023
Additions
341,806
19.400
35,413
377.21g
19.400
At 31 January 2024
361.206
35,413
396,619
DEPRECIATION
At 1 February 2023
Charge for year
30,031
807
30.031
807
At 31 January 2024
30,838
30.838
NET BOOK VALUE
At 31 January 2024
361.206
4,575
365.781
At 31 January 2023
341.806
5,382
347,188
Page 7
Continued...

8ENGALI ASSOCIATION MIDLANDS
Notes to the Financial Statements- continued
for the Year Ended 31 Janua
2024
DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24
31.1.23
Other debtors
26.406
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24
31.1.23
Other Creditors
964
964
10. MOVEMENT IN FUNDS
Net
movement
in funds
At
31.1.24
At 1.2.23
Unrestricted funds
General fund
166,932
34.553
201,485
Restricted funds
Restricted Fund - Land project Fund
215,687
215,687
TQTAL FUNDS
382,619
34.553
417,172
Net movement in funds. included in the above are as foll0v￿.
Incoming
resour￿$
Resources
expended
Movemenl
in funds
un￿strICted funds
General fund
69.202
(34,649)
34,553
TOTAL FUNDS
69.202
(34.649)
34,553
Page 8
continued..

BENGALI ASSOCIATION MIDLANDS
Notes to the Financial Statements - continued
for Ihe Year Ended 31 Janua
2024
10.
MOVEMENT IN FUNDS - continued
Comparatives for movement in fijnds
Net
movement
in funds
At
31.1.23
At 1.2.22
Unrestricted funds
General fund
62.429
104.503
166,932
Restricted funds
Restricted Fund - Land project Fund
215,687
215,687
TOTAL FUNDS
278.116
104,503
382,619
Comparative net movement in funds. included in the above are as follows".
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
128,728
124,225)
104.503
TOTAL FUNDS
128,728
(24,225)
104,503
A current year 12 months and prior lear 12 months combined position is as follows.
Nel
movemenl
in funds
At
31.1.24
At 1.2.22
Unrestricted funds
General fund
62,429
139.056
201,485
Restricted funds
Restricted Fund - Land project Fund
215.687
215,687
TOTAL FUNDS
278,116
139.056
417.172
Page 9
continued.-.

BENGALI ASSOCIATION MIDLANDS
Notes to the Financial Statements- continued
for the Year Ended 31 Janua
2024
10.
MOVEMENT IN FUNDS . continued
A current year 12 months and prior year 12 months combined net movement in funds. included in thE
above are as follows.
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
197.930
158.874)
139,056
TOTAL FUNDS
197,930
{58.874)
139,056
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 January 2024.
Page 10

BENGALI ASSOCIATION MIDLANDS
Detailed Statement of Financial Activities
for the Year Ended 31 Janua
2024
31.1.24
31.1.23
INCOME AND ENDOWMENTS
Donations and legacies
Gifts-Aid
Donations- General
E)onations - restricted
Membership Fees
26,406
26,744
8,857
16,197
89,400
6.102
7,376
e0,526
120,556
Other tradlng activities
Sponsorships
3.900
5,316
Investment income
Deposit Account Interest
3,226
66
Charitable activities
General events income
Senior Citizen Club
Hall Hire
1,715
400
675
650
900
1,550
2,790
Total incoming resources
69.202
128,728
EXPENDITURE
Raising donations and legacies
Pula Expenses
15,798
11,576
Charitable activities
Cultural Event
3,718
Support costs
Management
Postage and stationery
Cleaning
1,384
1.249
2.309
2,309
2,633
Finance
Bank charges
120
Other
Telephone
Carried forward
180
180
648
648
This page does not form part of the statutory financial statements
Page 11

BENGALI ASSOCIATION MIDiANDS
Detailed Statement of Financial Activrties
for the Year Ended 31 Janua
2024
31.1.24
31.1.23
Other
Brought forward
Fixtures and fittings
180
807
648
950
987
1,598
Other 3
Repairs
Insurance
Light and heat
Waste Disposal
5.984
1,123
4,103
1,683
1,069
4,497
769
11,210
8,018
Governance costs
Auditors, remuneration
Sundries
450
57
400
507
400
Total resources expended
34,649
24,225
Net income
34,553
104,503
This page does not form part of the statutory financial statements
Page 12

BENGALI ASSOCIATION IMIDLANDS
Contents of the Financial Statenients
for the Year Ended 31 Janua
Page
Report of the Trustees
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
Notes lo the Financial Statements
5 to 10
Detailed Statement of Financial Activities
11 to 12