**Bengali Association of Merseyside & North of England Accounts for the Year Ended** **31 December 2023** ## **Bengali Association of Merseyside & North of England** ## **Index** |Officers and advisers|1| |---|---| |Accountants’ report|2| |Approval of financial information|3| |Profit and Loss Account|4| |Balance Sheet|5| |Notes to the accounts|6| ## **Bengali Association of Merseyside & North of England** ## **Officers and advisers** ## **For the year ended 31 December 2023** **Management Committee** Sandip Chatterjee – President Niladri Ghosal – General Secretary Arijit Dey - Treasurer **Accountants** Myersons Chartered Accountants 32 Derby Street Ormskirk Lancashire L39 2BY **Registered Charity** Charity number: 513023 Page 1 ## **Bengali Association of Merseyside & North of England** ## **Accountants Report** ## **For the year ended 31 December 2023** We report on the accounts of Bengali Association of Merseyside & North of England for the year ended 31 December 2023 which are set out on pages 4 to 6. ## **Respective responsibilities of the Committee and Examiner** As the Charity’s Committee you are responsible for the preparation of the accounts; you consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is our responsibility to examine the accounts under section 145 of the 2011 Act; follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and state whether particular matters have come to our attention. ## **Basis of the Independent Examiner’s Report** Our examination was carried out in accordance with the General Directions given by the Charity Commission. That 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 you as 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 our examination, no matter has come to our attention: 1. which gives us reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 130 of the 2011 Act; and to prepare accounts which accord with the accounting records and to comply with accounting requirements of the 2011 Act have not been met; or 2. to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Myersons Chartered Accountants 32 Derby Street Ormskirk Lancashire L39 2BY Page 2 ## **Bengali Association of Merseyside & North of England** ## **Approval of Financial Statements** We hereby approve the financial statements for the year ended 31 December 2023 and acknowledge our responsibility for them, particularly for the appropriateness of the accounting basis and for providing all information and explanations necessary to the accountants for their compilation. The Management Committee: Sandip Chatterjee – President ……………………………………………. Niladri Ghosal – General Secretary ……………………………………………. Arijit Dey - Treasurer …………………………………………… Dated ……………………………………. Page 3 ## **Bengali Association of Merseyside & North of England Profit and Loss Account** ## **For the year ended 31 December 2023** |**Income**
Membership Donations

Brochure Income
Ticketed Cultural Event (RNJ)

Stall Booking
Other Income
Meal Coupon

**Expenses**
Kitchen / Food
Hall Hire
Storage / Logistics

Puja Samagri
Administrative Costs
Accountancy
Brochure Costs
Other Printing Costs
Cultural Events

Ticketed Cultural Event (RNJ)
Banking Charges

Postage
Donations
Depreciation

Surplus/-Deficit before gift aid

Gift aid
Net surplus for the year
|**2023**
**£**
**£**
18,069
7,605
2,907
740
1,329

4,390
35,040

10,827
8,430

1,726
664
1,539

600
968
135

1,749
2,433
382
38
-
273
29,764
£ 5,276

4,583
£ 9,859|**2022**
**£ £**
18,747
947
-
542
870
-
21,106
11,102
6,960
1,694
793
2,230
600
799
790
1,007
-
115
479
600
400
27,569
£ (6,463)
4,311
£ (2,152)| |---|---|---| Page 4 ## **Bengali Association of Merseyside & North of England** ## **Balance Sheet** ## **As at 31 December 2023** |
**Fixed assets**
Tangible assets (Note 1,Page 6)
**Current assets**
Bank Account (Note 2, Page 6)

Fixed Term Deposit

Other Debtors (Note 3, Page 6)
Cash
**Current Liabilities**
Accruals
**Net current assets**
Net assets
**Financed by:**
**Capital accounts**
Balance as at 1 January 2022
Surplus/-Deficit for year|**2023**
**£ £**
2,856
17,730
85,000
4,583
-
107,313
-600
-600
106,713

109,569
99,710

9,859
109,569|**2022**
**£**
**£**
2,481
93,518
4,311
-
97,829
-600
-600
97,229
99,710
101,862
-2,152
99,710| |---|---|---| ||-600|| ||




|| Page 5 ## **Bengali Association of Merseyside & North of England** ## **Notes to the Accounts** ## **For the year ended 31 December 2023** ## **Note 1 Tangible fixed assets** |**Cost**
At 1 January 2023
Additions during year
At 31 December 2023
**Depreciation**
At 1 January 2023
Charge for the year
At 31 December 2023
**Net book value**
At 31 December 2023
At 31 December 2022|**Fixtures &**
**Total**
**Fittings**
**Equipment**
**£**
389
3,672 4,061
-648 648
389
4,320 4,709
389
1,191
1,580
-273 273
389
1,464
1,853
- 2,856 2,856
-2,481 2,481| |---|---| ## **Note 2 Cash at Bank** The bank current account balance shown in the financial statements is represented by; Balance per statement 31/12/2023 £17,730 Less: Un-presented cheques £NIL Plus: Un-lodged receipts £NIL Balance per financial statements £17,730 ## **Note 3** ## **Other Debtor** s The balance represents the amount owed from HMRC for a gift aid claim on donations received. Page 6