Charity registration number.. 328223 BENGALI ASSOCIATION MIDLANDS TRUSTEES, REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 Virtual Accountanry Ltd, Accountant5 77 Ho5yhead Road Imingha B21 OLG
BENGALI ASSOCIATION MIDLANDS Contents Page Trustees. Report Independent Exarniner's Report Statement of Financial Activitie5 Cornparative Staternent ol Financial Activities Statement of Financial Position Notes to the Financial Statements 7-10 The following page5 do not form part of the staturory accounts.. Detailed Statement of Financial Activities
BENGALI ASSOCIATION MIDLANDS Tru5tees' Report For The Year Ended 31 January 2025 The trustee5 presenr their report antj the financial 5taternent5 for the year ended 31 January 2025. Objectives and Artlvltles Alms and Objectives al The advancement of education in the Bengali language, cijlture, music, history and literaturÈ', bl The advancement of Hindu religion particularly by the performance of religious celebrations and preserving Bengall heritage and oromoting culture. social values, education, welfare and religions amongst the Bengali people and other interested communities and individuals. Publlc Beneflt We have been in continously brin9ing together Beng81i families and persons inierested in Bengali culture and tradition, irrespectlve of gender, race and religic>n. We are aiming to preserve BengaSi heritage and promote the Bengali language, culture, social values and religiou5 activities among rhe entire 5pectrurn of Bengali communities acr055 Ihe UK, and specifically the midlands.we also reach out to people of all age5. Wlth particular emphasis on younger people so that they can Join with their elders in order to understand the rich heritage of the Bpngali language so that its vibrant identity can be passed on future generatit>ns. The trustees r.onfirm that they have cornplied with the requirements of Section 17 01 the Charities Act 2011 to have due regard to the Charity Commission s guidance on public benefit. Reference and Administratlv• Detalls Trust Mr Ujjal Ghosh - General secretary Mr5 Madhuri Ghosh - Trustee Mr Santimoy De Trustee Mrs Debalina Mazurndar Trustee Mr Aahu1 Bagchi Trustee Mrs Manoshi Mittra Trusee (resigned 12107120251 Mr Tapas Sen - Trustee (resigned 1210712D25} Mr Deepanjan 8iswas Trustee (resigned 1210712025} Mr Rudraprasad Baidyaray Trustee (resiglled L2107120251 Mr Sagar Sarkar - Trustee Mr Joydip Dasgupta - Trustee (appainted 1210712025} Mr 8iman Chakraborty - Trustee (appointed 12107120251 Mr Sulakshana Biswas - Trustee (appointed 12107120251 Mr Tarak Mukheryee Trustee {appointed 12107120251 Charlty Number 328223 Principal Address St. Cuthberts House kteath Street Birmingham B18 4AG Independent Examiner Waqas Awan AFA, MIPA Virtual AccoLJntancy Ltd, Accountants 38 School Road Birmingham West Midlands B28 8HU Page I
BENGALI ASSOCIATION MIDLANDS Trustees, Report (continued) For The Year Ended 31 January 2025 The tru5tee5' report was approved by the board of trustee5 and slgned on behalf by.. Mr Ujjèl Ghosh Trustee 12108/2025 Page 2
BENGALI ASSOCIATION MIDLANDS Independent Examiner's Report to the Trustees of BENGALI ASSOCIATION MIDLANDS For The Year Ended 31 January 2025 I report to the trustees on my exarnination of the accounts of BENGAU ASSOCIATION MIDLANDS (the Trust) for the year entded 31 January 2025. Responsibilltle$ and Basis of Report As the charity tru5tee5 of the Trust you are responsible for the preparatlon ol the accounts in accordance with thè requirements ol the Charities Act 2011 1"the Act"), I report in respect of my &xaminatlDn ol the Trust's aecount5 carried out under section 145 of the 2011 Act and in carrying out my examination. I have followed the applicable Directions given by the Charity Commission under section 14515llb} of the Act. Indep¢ndent Examintr's Statement I have completed my examination. I confirm that no material mètter5 have corne to my attention in connection with the examination glving me cause to believe that in any material respect: l. accounting records were not kept in respect of the frust as required by sertion 130 of the Att- or 2. the accounts do not atcord with those records,. or 3. the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out In the Charities (Accounrs and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view, which 15 not a matter considered as part of an Independent examination. I have no concerns and have corne across DO Other matters in connection with the examination to which attent10n should be drawn in this port in order to enable a proper understanding ol the accounrs to be reached. Waq s Awan AFA, NIPA 1210812025 38 School Road Birmingham West Midlands 828 8HU Page 3
BENGALI ASSOCIATION MIDLANDS Statement of Financial Activities For The Year Ended 31 January 2025 2025 2024 Unre5trirted Restricted fund5 fund5 Total funds Total funds Notes INCOME AND ENDOWMEt4TS FROM: Donatlons and legacles Investments Other 42,263 42,263 64,426 3.226 1,550 2,320 2,320 44.585 44,585 69,202 expENDITURE ON: Raislng funds 134,3841 (34,3841 134,6491 NET INCOME 10,201 10,201 34,553 NET MOVEMENT IN FUNDS RECONCIUAnON OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 10,201 10,201 34.553 201,485 215,687 417,172 362,6Lg 13 211,686 215,687 427,373 417,172 The note5 on pagès 7 to IQ form part of these financlal statements. Page 4
BENGALI ASSOCIATION MIDLANDS Comparative Statement of Financial Activities For The Year Ended 31 January 2025 2024 Unrestrlcted Restrirted funds funds Total funds Notes XNCOME AND ENDOWMENTS FROM: Donations and legacie5 Investments Other 64,426 3,226 1,550 64,426 3,226 L,550 69,202 69,202 ExpeNDITURE ON: Rai51ng fund5 134.6491 134,6491 NET ZNCOME 34,553 34,553 NET MOVEMENT IN FUNOS RECONCILIATION OF FUNDS". Total funds brought forward 34,553 34,553 166,932 215,687 382,619 TOTAL FUNDS CARRIED FORWARD 13 201,485 215,687 417,172 The notes on pages 7 to 10 form part of these financial statements. Page 5
BENGALI ASSOCIATION MIDLANDS statement of Financial Posltion As At 31 January 2025 2025 2024 Unrestrirted Restricted funds funds Total funds Total funds 14otes FIXED ASSETS Tangible Assets io 151,423 213,672 365,095 365, 781 151,423 213,672 365,095 365,781 CURRENT ASSETS Debtors Cash at bank and in hand li 26,406 25,949 61,827 2,015 63,842 61,827 2,015 63,842 52,355 Credltors: Amounts Falling Due Within One Year 12 (1,5641 11,564) 19641 NET CURRENT ASSETS (LIABILITIES) 60.263 2,015 62.278 51,391 TOTAL ASSEfs LESS CURRENT LIABiunes 211.686 215,687 427,373 4L7,172 NET ASSETS 211.686 215,687 427.373 417,L72 FUNDS OF THE CHARITY Restricted Funds Unrestricted Fund5 215,687 211,686 215,687 2DI,485 TOTAL FUNDS 13 427,373 4L7,172 On behalf of the board Mr Ujjal Ghosh Trustee 1210812025 The notes on pagè$ 7 to 10 fomi part of these financial statements. Page 6
BENGALI ASSOCIATION MIDLANDS Notes to the Financial Statements For The Year Ended 31 January 2025 l. General Information BENGALI ASSOCIATION MIDLA,NDS Is an unincorporatetl charity registered with the Charity Commission, registered charity number 328223. rhe prin.ipal addre55 is St. Culhberts House. Heath Street, Birmingharn, B18 4AG. 2. Accounting Policies 2. 1. Basls of Preparatlon of Flnanclal Statfjm•nt$ The financial statements have been prepared In accordance with the Chadtles SORP (FRS 1021 'Accounting and Reporting by Charities.. Statement ol Recomlnenrted Practice applicable ro charitie5 preparing their accounts in accordance with the Flnancial Reporting Srandard applicable in the UK and Republic of Ireland IFRS 1021 (effective L January 20191" Financial Reporting Standard 102 "The Financial Reportlng Standard applicable In the UK and Republic ol Ireland" and the Charitie5 Act 2011. The charity Is a Public Benefit Entity as defined by FRS 102, 2.2. Incomlng R•sourc•s 2.3. Tanglbl• Flxed Asgets and Depreclatlon Tangible 15xed assets are measured ar c05t less accumulated depreclatlon and any accurnulared Impalrment losses. Depreciation is provlded at rates calculated to wrlte off the cost of the fi%ed assets, less thelr esllmated residual value, over rhelr expected useful lives on the followln9 ba5es'. Freehold Flxtures & Flttings O¥0 LS% 2,4, Cash and Cash Equlvalonts Cash and cash eqtsiva1ents are basic Iinancial assets and Include cash in hand and deposlt5 held at call with banks, other 5hort-term highly liqui¢Y investments that mature In no more than three month5 from the date ol acquisition and are rejdlly convertible ro a known amount of cash wlth InsSgniflcant rlsk of change In value, and bank overdrafts. 3. Income from Donatlonj and Le9acleo 202S 2024 Unrestrlcted Unrestrlct•d fundj fund• Donation5 and glfts Member subscriptlons and sponsorships Gift aid 29,637 12,626 26,744 11,276 26,406 42,263 64,426 4. Investm•nt Income 2025 2024 Unr•strlrt¢d Unr•strlrt•d rundj funds 8ank Interest receivable 3,226 Page 7
BENGALI ASSOCIATION MIDLANDS Notes to the Financial Statements (continued) For The Year Ended 31 January 2025 5. Other Incom• 2025 2024 Unrestrirted Unrestrlrted funds funds Income from Senior Citizen Club Income from Hall Hire 1,900 420 650 900 2,320 1,550 6. Net Incoma/(Expend5ture) The net income 15 Stated after charglngl(credlting): 2025 2024 Depreciarion of tangible flxed assets - owned 686 807 7, Analyl gf Exp•ndltur¢ 2025 A¢tlvStios undertakon directly Support costs (see flute 8) Total Raislng funds 2L,874 12,510 34,384 2024 Actlvltles undèrtaken dlr•ctlv Support costs (sèè noté 81 Tot•1 Raislng funds 19,5L6 15,133 34.649 8, Support Costs 2025 Ra151ng lunds Premlses expenses General admlnistratlan Depreciation 8.931 2,893 686 12,5LO Page 8
BENGALI ASSOCIATION MIDLANDS Notes to the Financial Statements (continued) For The Year Ended 31 January 2025 2024 Ralslng funds Premises expense5 General administration DepreciatlDn 12.396 1.930 807 15.133 9. Avera9e Number of employeeg Average number of employees during the year was.. NIL12024.' 1 10. Tangible Assets Land & Prgperty Freehold F5xtures & Flttln9S Total Cost As at l February 2024 361,206 35,413 396.619 As at 31 Jant*ary 2025 361,206 35,413 396,619 Depro¢latlon As at l February 2024 Provided during the period 30,838 686 30,838 686 As at 31 January 2025 31.524 31.524 Net Book Valu• As at 31 January 2025 361,206 3,889 365,095 As at l February 2024 361,2D6 4,575 365,781 11. Debtors 2025 2024 Due within tsne year Other debtor5 26,406 12. Credltors: Amounts Fallln9 Due Within One Year 2025 2024 Other creditors Accruals and dèferred income 964 600 964 1,564 964 Page 9
BENGALI ASSOCIATION MIDLANDS Notes to the Financial Statements (continued) For The Year Ended 31 January 2025 13. Movement In Funds Asati February 2024 Asat31 January 2025 Income Expendlture Unrestrlrted funds General.. General unrestricted fund Restrlrted funds Restricted Fund 201,485 44,585 134,384) 211.686 215,687 215,687 Total fund5 417,172 44,585 134,384) 427,373 Asatl February 2023 Asat31 Januarv 2024 Income Expenditure Unrestricted funds General.. General unstriCted fund Restricted funds Restricted Fund 166,932 69,202 134,649) 201,485 215,687 215.687 Total funds 382,619 69,202 134,6491 417,172 14. Transactlons wlth Trustees During the year the expen5e5 reimbursed to the trustees or paid directly to third parties were as follows.. 2025 2024 15. Related Party Disclosures Pagè 10
BENGALI ASSOCIATION MIDLANDS Detailed Statement of Financial Activities For The Year Ended 31 January 2025 2025 2024 Total fund5 Total fund5 INCOME AND ENDOWMENTS FROM: Donatlons and legacie5 Donations and gifts Membership subscriptions Sponsorships Gift ald 29,637 5,460 7,166 26,744 7,376 3,900 26.406 42.263 64.426 Investments Bank interest receivable 3.226 3,226 Othar Income from Senior Citizen Club Income from Hall Hire 1,900 420 650 9C>O 2,320 L.550 44.585 69.202 EXPENDITURE ON: Ratsing funds Puja Expenses Cultural Events Light and heat epairs and mainlenance Cleaning Insurance Telecommunications Independent examiner's fees Accountancy fees Bank charges Sundry expenses Depreciation OF fixtu$ and fitlings 116,2181 {5,6561 {8.5141 13671 (501 {1,6001 16931 115,798) 13,718) 14, ID3) 15,984) 12,309) {L.123) 1180) 14501 (600) (1201 1571 1807) 15861 {34.3841 134,6491 (34,3841 134,649) NET INCOME LO,201 34,553 Page 11