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2021-12-31-accounts

SHREE BIRMINGHAM PRAGATI MANDAL (Registered Charity No: 513210)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

ONYX ACCOUNTANTS Onyx House,12 Phoenix Business Park Avenue Close Birmingham, B7 4NU

1

SHREE BIRMINGHAM PRAGATI MANDAL

Registered Charity No: 513210

CONTENTS

PAGE
REPORT OF THE TRUSTEES 2 - 5
INDEPENDENT EXAMINER'S REPORT 6
STATEMENT OF FINANCIAL ACTIVITIES 7
BALANCE SHEET 8
NOTES TO THE FINANCIAL STATEMENTS 9 - 16

2

SHREE BIRMINGHAM PRAGATI MANDAL

REPORT OF THE TRUSTEES TO THE MEMBERS OF SHREE BIRMINGHAM PRAGATI MANDAL FOR THE YEAR ENDED 31 DECEMBER 2021

The trustees present their report with the financial statements of the charity for the year ended 31 December 2021. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in January 2015.

REFERENCE AND ADMINISTRATIVE DETAILS

Status and Registered Charity Number

Shree Birmingham Pragati Mandal herein known as “the Mandal” has been constituted as a charity since 1982, and has been registered with the Charity Commission in England and Wales under Charity number 513210. The Charity Commissioners have now authorised the trustees to adopt the new constitution as from September 2017. The members were consulted on the draft prior to approval of this revised constitution.

Principal Address

10 Sampson Road, Sparkbrook, BIRMINGHAM B11 1JL

Trustees & Executive Committee

During 2021, the Exec team had continued to service the samaj in the same operational capacity. Roles were continued as per the previous year allowing us to develop the wider team during the 2021 year. The members of the Council of Trustees and the Executive Committee during the year ended 31 December 2021 were:

Trust Board Executive Team
Vinaybhai D. Parmar (Chairman) Ramanbhai V. Bulsara (CEO)
Anushkaben A. Parmar (Vice Chair/Secretary) Kishorbhai D. Parmar (Deputy CEO)
Prabhubhai K. Chauhan (Trustee) Kantibhai R. Chauhan (Deputy CEO)
Nishaben M. Parmar (Trustee) Ashwinbhai G. Parmar (Deputy CEO/PRO)
Ashokbhai U. Bodhani (Trustee) Jayantibhai A. Surti (Advisor)
Sarikaben P. Rama (Secretary)
Artiben H. Chauhan (Assistant Secretary)
Executive Support Committee
Sunilbhai N. Parmar (Lead. Treasurer)
Jayselbhai K. Parmar (Asst. Treasurer)
Anilbhai T. Chauhan (Asst. Treasurer)
Harshaben P. Rama (Internal Auditor)

The Council of Trustees and the Executive Committee Members are elected in accordance with the rules as laid down in the constitution. Their role is honorary and the committee members do not receive any remuneration whatsoever.

Professional Advisors

Independent Examiner: Solicitors: Bankers: Bankers: Paresh Bodhani, ACMA Veale Wasbrough Vizards LLP Barclays Bank Plc HSBC Plc Onyx Accountants Ltd Second Floor Shirley Branch New Street Branch Onyx House 3 Brindley Place 201 Stratford Road 130 New Street 12 Phoenix Business Park BIRMINGHAM Shirley, Solihull BIRMINGHAM Avenue Close B1 2JB B90 3AT B2 4JU BIRMINGHAM, B7 4NU

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REPORT OF THE TRUSTEES TO THE MEMBERS OF SHREE BIRMINGHAM PRAGATI MANDAL FOR THE YEAR ENDED 31 DECEMBER 2021

SHREE BIRMINGHAM PRAGATI MANDAL

GOVERNANCE, STRUCTURE AND MANAGEMENT

Governing Document

Shree Birmingham Pragati Mandal “BPM” is constituted as a charitable trust registered with the Charity Commission in 1982 under charity number 513210. It is governed by a deed of trust last updated in September 2017.

Organisational Structure

The charity trustees are responsible for the general control and management of the charity. Trustees give their time freely and receive no remuneration or other financial benefits.

The trustees meet together as a body regularly and are responsible for all decisions taken in relation to running of the organisation and the activities provided by the charity. To assist in the smooth running of the charity, the trustees have set up a management committee consisting of the executive team, management committee and sub-committees. The executive team and the management committee are delegated with the responsibility for the day-to-day management of the building, its facilities and events and to report back with recommendations to the trustees at predetermined joint consultation meetings.

Recruitment and appointment of Trustees

The existing trustees are responsible for the recruitment of new trustees but in so doing the trustees seek views and recommendations of the executive. Trustees believe this approach ensures that new trustees are respected members and also have the required skills, aptitude, management skills and knowledge of governance to carry out the role.

In selecting new trustees, we seek to identify people who attend events and functions organised by the charity and are willing to volunteer to help in broader community work organised by the charity. Potential trustees are invited to attend an interview and to attend trustee meetings as observers and will be given more details of the charities aims and activities and, if all trustees agree, they are then proposed as new trustees at the subsequent trustees meeting. This process allows due consideration of the persons eligibility, personal competence, specialist knowledge and skills.

Induction and Training of Trustees

Following appointment, new trustees are introduced to the new role and directed to the trust deed and policies and proceduresadopted by the charity. Direction is given to a number of publications from the charity commission are also provided including the guidance of charities on the advancement of religion and public benefit and the welcome pack for Trustees. This ensures that new trustees are aware of the scope of their responsibilities under the Charities Act.

Risk Management

Trustees assess the risks of the charity regularly at meetings and identify any major risks of concern and these are addressed appropriately. Trustees are satisfied that systems are in place to manage the risks that are identified. In particular, insurance cover is in place for buildings and contents as well as trustee liability insurance and these are kept under review annually. Proper criminal records bureau checks, supported by regularly reviewed policies are made for all those who work at BPM including those who work with children or other vulnerable groups within the organisation.

OBJECTIVES AND ACTIVITIES

The objective of the charity are set out in the charities trust deed and are summarised as follows:

Advancement of education,

Relief of person suffering in conditions of need, hardship and distress, Advancement of Hindu religion,

To advance the social, cultural and sports recreation or other leisure activities with the object of improving the quality of life.

Our Objectives

Our objectives are set out to reflect our faith and community aims. Our trustees review these as an ongoing exercise to ensure our objectives and activities continue to reflect our aims. In carrying out this review the trustees have considered the charity commission's general guidance on public benefit and in particular its supplementary public guidance on the advancement of religion for the public benefit.

Our aims remain to provide a facility where our members can worship to provide a community facility for all members in the area of benefit. Our long-term ambition is to continue to build and provide first class facilities for all our members.

ACHIEVEMENTS AND PERFORMANCE

Overview We began 2021 with fresh hope as we emerged from the grip of the COVID pandemic. Our focus over the last 12 months has been on the recovery of BPM both from a participation and engagement perspective as well as financial.

The Board of Trustees is again extremely proud of the dedication, tireless work, and sacrifice of our team of volunteers. The Executive Committee, the entire Management Committee and Sub Committees, have again excelled in delivering services for our community.

Achievements

Below are just some of the key achievements during 2021:

4

SHREE BIRMINGHAM PRAGATI MANDAL

REPORT OF THE TRUSTEES TO THE MEMBERS OF SHREE BIRMINGHAM PRAGATI MANDAL (cont'd…) FOR THE YEAR ENDED 31 DECEMBER 2021

ACHIEVEMENTS AND PERFORMANCE - Cont'd

PERFORMANCE

We have enjoyed a restart on activities at BPM including cultural events, weddings, engagements, bereavement services and other commercial hall hire. As a result of this we have recovered our income to pre-pandemic levels. We continue to learn from experience and feedback making improvements to our facilities and offering to ensure we deliver for our Samaj, the wider community, and customers.

In last year’s report we encouraged more of young people to participate, and they have answered that call with real energy. Under new leadership, the sports committee have a well-run programme around football with girls and boys of all ages taking part. They have a team of coaches who support young players and develop their skills, as well as using connections with local football clubs to expose these young players to the world of professional football. But it is not just football, they have other sports including cycling, golf, cricket, and others sports for people at all levels.

Despite the rise of the Omicron variant of COVID and some restrictions still in place, BPM held well attended Navaratri Festivities, Diwali activities and a Bestu Varas gathering which bought smiles on lots of faces.

Our bereavement services continue to be in high demand. We have used our experience to refine and develop our proposition to ensure that we continue to provide the highest levels of service to families at such a difficult time. We offered bereavement services online during 2021 and started to offer services for last rites at our hall in a dedicated space complete with streaming facilities so family members can observe via video conferencing.

FINANCIAL REVIEW

BPM income was up from £74,588 (2020) compared to £133,575 (2021). this was largely due to the fact that the hall was open as usual following Covid-19. The surplus for 2021 was £31,935 versus £1,965 in 2020.

BPM’s current bank balance is at a healthy £243,429 (2021) compared to last years of £196,222 (2020).

BPM Reserve policy and funds remain unchanged.

VOTE OF THANKS

The Board of Trustees greatly recognise the support of all its volunteers and teams who have contributed to BPM. These individuals give up their precious time and energy to ensure that our samaj operates smoothly for us all.

A special and heartfelt thanks goes to the Executive Team, Treasury Team, Technical IT Team, Rasoi Team, Garba and Cultural Team, BPM Women’s Network Team, Maintenance and Projects Team, and all the other committee members and co-opt members.

We would also like to thank all of you, our wonderful community members for your ongoing support of BPM and for all your kind donations.

BPM will always be indebted to you for all your support, passion and dedication towards our BPM community and hall.

We would like to pay a special tribute to Umeshbhai Makwana who sadly died in October 2021. He was a valued member of our treasury team and will be remembered for his dedication, positive attitude, and infectious personality.

:-FUTURE IMPROVEMENT PROPOSALS - Year 2022/2023

RESERVES POLICY

The BPM reserves policy remains unchanged ensuring enough funds to meet operating costs for a period of six months which we believe amounts to £50,000. This is currently held in a high interest bank account. The charity has no long-term investments. Money in accounts are held in either current or deposit accounts. The interest earned is retained.

5

SHREE BIRMINGHAM PRAGATI MANDAL

REPORT OF THE TRUSTEES TO THE MEMBERS OF SHREE BIRMINGHAM PRAGATI MANDAL (cont'd…) FOR THE YEAR ENDED 31 DECEMBER 2021

ACCOUNTING AND REPORTING RESPONSIBILITIES

The Charities Act 2011 requires the Trustees and Executive Committee of the Charity to prepare financial statements for each financial year which give a true and fair view of the Charity’s financial activities during the year and of its financial position at the end of the year. In preparing the financial statements giving a true and fair view the Trustees and Executive Committee should follow best practice and:

The Trustees and Executive Committee are responsible for keeping accounting records which are such as to disclose, with reasonable accuracy, the financial position of the Charity at any time, and to enable them as trustees to ensure that the financial statements comply with the Charity Law. They are also responsible for health and safety the Charity’s assets, and hence for taking reasonable steps for prevention and detection of fraud and other irregularities.

Signed for and on behalf of the Trustees on 26th August 2022

----- Start of picture text -----
by ........................................................ Vinaybhai D. Parmar - Chairman of Trustees
----- End of picture text -----

6

SHREE BIRMINGHAM PRAGATI MANDAL INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF SHREE BIRMINGHAM PRAGATI MANDAL FOR THE YEAR ENDED 31 DEMBER 2021

I report on the accounts of the Shree Birmingham Pragati Mandal for the year to 31 December 2021 which are set out on pages 7 to16.

Respective Responsibilities of Trustees and Examiner

The charity’s trustees consider that an audit is not required for this year under section 145(1)(a) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed by a person listed under section 145(4).

It is my responsibility to:

Basis of Independent Examiner's Statement

My examination was carried out in accordance with General Directions given by the Charity Commissioners. 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 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 I do not express an audit opinion on the accounts.

Independent Examiner's Statement

In the course of my examination, no matter has come to my attention:

7

SHREE BIRMINGHAM PRAGATI MANDAL

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021

INCOMING RESOURCES
Incoming Resources from Generated Funds
Voluntary income
Investment income
Incoming Resources from Charitable Activities
Community and Religious Activities
Other Incoming Resources
TOTALINCOMING RESOURCES
RESOURCES EXPENDED
Costs of Generating Funds:
Costs of generating voluntary income
Charitable activities
Governance costs
TOTAL RESOURCES EXPENDED
NET INCOMING RESOURCES FOR THE YEAR
RECONCILIATION OF FUNDS
TOTAL FUNDS BROUGHT FORWARD
TRANSFER BETWEEN FUNDS
TOTAL FUNDS CARRIED FORWARD		 Notes
2
3
4
5
6
7
9		 Unrestricted
Funds
£
62,219
5
60,382
0
122,606
7,952
82,667
7,258
97,877
24,729
793,442
0
£818,171		 Restricted
Funds
£
6,140
2
4,827
0
10,969
2,073
1,690
0
3,764
7,206
18,703
0
£25,909		 Total Funds
31.12.21
£
68,359
7
65,209
0
133,575
10,025
84,357
7,258
101,640
31,935
812,145
0
£844,080		 Total Funds
31.12.20
£
38,423
43
36,122
0
74,588
12,634
54,081
5,908
72,623
1,965
810,180
0
£812,145

The notes set out on pages 9 to 16 form part of these accounts

8

SHREE BIRMINGHAM PRAGATI MANDAL

BALANCE SHEET AS AT 31 DECEMBER 2021

F IXED ASSETS
Tangible Assets
URRENT ASSETS
Stock of Plates
Debtors and Prepaid Expenses
Balances at Bank
Cash in Hand
ESS: CURRENT LIABILITIES
Creditors - amounts due within one year
ET CURRENT ASSETS
ET ASSETS
EPRESENTED BY:
UNDS
UNRESTRICTED INCOME FUNDS
General Purpose Income Funds (Page 7)
Designated Income Funds
RESTRICTED FUNDS
Restricted Income Funds (Page 7)
TOTAL FUNDS		 NOTES
14
15
16
18
11
10/11
11/13		 31.12.21
£
1,400
3,480
243,429
927
249,236
7,074
7,074		 £
601,918
242,162
£844,080
739,171
79,000
818,171
25,909
£844,080		 £
1400
2,294
196,222
65
199,981
2,050
2,050
31.1		 £
614,214
197,931
2.20
C
L
N
N
£812,145
R
F		 719,942
73,500
793,442
18,703
£812,145

Approved by the Executive Committee on 26th August 2022 and signed on its behalf by:

………………………………......………. Ramanbhai V Bulsara - CEO

…………………………………………………..

Vinaybhai D. Parmar - Chairman of Trustees

The notes set out on pages 9 to 16 form part of these accounts

;

9

SHREE BIRMINGHAM PRAGATI MANDAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

a BASIS OF PREPARATION

The financial statements have been prepared under historical cost convention and in accordance with the Statement of Recommended Accounting Practice (SORP), 'Accounting and Reporting for Charities' published in January 2015 and applicable accounting standards.

b FUND ACCOUNTING

General funds are unrestricted funds which are available for use at discretion of the trustees in furtherance of general objectives of the charity and which have not been designated for other purposes; and the Restricted funds are funds which are used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purpose. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each of such restricted fund is set out in the notes to the financial statements.

c INCOMING RESOURCES

All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

d RESOURCES EXPENDED

All expenditure is accounted for on an accruals basis and has been classified under heading that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with use of the resources.

e TANGIBLE FIXED ASSETS AND DEPRECIATION

Tangible fixed assets are stated at cost less depreciation. The depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, with the exception of Freehold Land, by equal annual instalments as under:

Freehold Buildings Over 50 Years Utensils 10% Reducing Balance Method Furniture & Fixtures 10% Reducing Balance Method Furniture Fixtures and Equipment 25% Reducing Balance Method

f RESERVES POLICY

The Trustees and the Executive Committee, review the reserves policy which include a consideration of the nature of the income and expenditure streams, the requirement to match variable income with fixed commitments and a consideration of nature of the reserves. This review allows the trustees to manage the Charity efficiently and to ensure that sufficient resources are available to provide uninterrupted services after setting aside, out of general fund, reasonable funds in respect of specific expenditure which is envisaged in the ensuing year.

g TAX STATUS

The charity has a nil tax status.

VOLUNTARY INCOME
Temple Donations and Collections
Shrajanjali / Beswanu
Restricted Donations & Sponsors
Grants
Gift Aid Income Tax Reclaim Provision		 Un restricted
Funds
£
28,231
3,477
0
10,675
19,835
62,219		 Restricted
Funds
£
2,189
0
3,951
0
0
6,140		 Total Funds
31.12.21
£
30,420
3,477
3,951
10,675
19,835
68,358		 Total Funds
31.12.20
£
11,141
280
6,401
10,675
9,925
38,423

Temple donations and collections are received from the devotees where donations are pledged in the Mandir Area. Restricted donations & sponsors of £3,951 was for maintenance & restricted event donations (sports and KMK) that were used to spend against the temple and sports and KMK events. There was also a covid grant of £10,675. The £30,420 was made up of general donations during events held virtually of which £2,189 was mandir safe donations.

The detail for the restricted donations and sponsors is detailed in Restricted Funds income section in note 13.

10

SHREE BIRMINGHAM PRAGATI MANDAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

3 INVESTMENT INCOME
Bank Deposits Interest		 U nrestricted
Funds
£
5
5		 Restricted
Total Funds
Funds
31.12.21
£
£
2
7
2
7		 Total Funds
31.12.20
£
43
43

Interest receivable from bank deposit accounts in the year for both funds are not subject to corporation tax owing to the Charitable Status of the Mandal

4 INCOMING RESOURCES FROM CHARITABLE ACTIVITIES

5
6		 COMMUNITY AND RELIGIOUS ACTIVITIES
Halls, Rooms, Catering and Utensils Hire
Annual BBQ Event
Navratri Festival and Havan Income
Diwali Programme Income
Indian Republic Day Income
Janmastmi Festival Income
Partner Charity Event
One Off BPM Events
Hanuman Chalisa & Shiv Pooja
Shaadh Bhajan Recital Programme
Sponsorship
Fees & Sports Income
Functions & Stalls Sales
New Years Party Collection
Krishna Milan Kendra (KMK) Collections
Woman's Network Income
OTHER INCOMING RESOURCES
Registry Wedding Service Income
COST OF GENERATING VOLUNTARY INCOME
Maintenance of the Hall		 U NOTES
7.1
7.2
7.3
7.4
7.5
7.6
7.7
7.8
7.9
7.10
7.11
nrestricted
Funds
£
0
0
nrestricted
Funds
£
7,952
7,952		 Unrestricted
Funds
£
26,059
0
3,329
703
0
0
25,721
1,863
1,772
935
0
0
0
0
0
0
60,382
Restricted
Funds
£
0
0
Restricted
Funds
£
2,073
2,073		 Restricted
Funds
£
0
0
0
0
0
0
0
0
0
0
0
2,668
861
0
1,299
0
4,827
Total Funds
31.12.21
£
0
0
Total Funds
31.12.21
£
10,025
10,025		 Total Funds
31.12.21
£
26,059
0
3,329
703
0
0
25,721
1,863
1,772
935
0
2,668
861
0
1,299
0
65,209		 Total Funds
31.12.20
£
0
0
Total Funds
31.12.20
£
12,634
12,634		 Total Funds
31.12.20
£
12,974
0
6,939
576
0
0
12,316
2,452
250
0
0
570
0
45
0
0
36,122
U

The above includes repairs and maintenance, cleaning and general premises expenses costs such as fire extinguishers and pest control. The restricted amount of £2,073 includes painting and repairs and renovations to PA/Projector room

11

SHREE BIRMINGHAM PRAGATI MANDAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

7 CHARITABLE ACTIVITIES
EXPENDITURE
NOTES
Annual BBQ Event
7.2
Navratri Festival and Havan
7.3
Diwali Programme
7.4
Indian Republic Day
7.5
Janmastami Festival
7.6
Partner Charity Event (Excl Donations)
7.7
One Off BPM Events
7.8
Hanuman Chalisa & Shiv Pooja
7.9
Shradh Bhajan Costs
7.10
Appreciation Meal Costs - Committee Members
Hall, Catering & Event Mgt Costs
Repairs Renewals and Maintenance - Moved to Note 6
Capital Expenditure and Maintenance Costs
Cleaning Hygiene Garden and Refuse
Support Costs
8
Trophies, Awards & Refreshments
Football, Cricket, Sports etc Workshops
Exercise, Music and Yoga Classes Costs
Krishna Milan Kendra (KMK)
Religious Functions via Grants
Teachers & Examination Fees
Functions & Stalls Expenses
New Years Party Expenses
7.11
Coach Hire & Transport Costs		 Unrestricted
Funds
£
0
75
195
0
0
26,551
94
0
0
0
17,861
0
0
0
37,891
0
0
0
0
0
0
0
0
0
82,667		 Restricted
Funds
£
0
0
0
0
0
0
0
0
0
0
80
0
0
0
0
0
1,610
0
0
0
0
0
0
0
1,690		 Total Funds
31.12.21
£
0
75
195
0
0
26,551
94
0
0
0
17,941
0
0
0
37,891
0
1,610
0
0
0
0
0
0
0
84,358		 Total Funds
31.12.20
£
0
0
0
0
0
12,500
81
0
0
0
2,446
0
0
175
37,425
0
1,554
0
0
0
0
0
-100
0
54,081

7.1 HALLS, ROOM AND UTENSILS HIRE & DAMAGES

Hall hire and catering income had increased in 2021 from £12,974 in 2020 to £26,059 due to the hall being re-opened following Covid-19. These events include weddings, religious events and funeral services.

The net income for the hall hire was £8,118.

7.2
7.3		 A NNUAL BBQ EVENT
Income - Ticket Sales
Less
:Catering & Activity Expenses
SURPLUS/(DEFICIT)
No event held due to COVID-19
AVRATRI FESTIVAL AND HAVAN
Income
Havan and Donations
Entrance Fees
Aarti Collection - Thali & Pledges
Less
: Expenses
SURPLUS/(DEFICIT)*		 31.12.21
£
0
0
0
0
£
995
1,138
1,196
3,329
(75)
£3,254		 31.12.20
£
0

N
0
0
0
£
6,148
0
791
6,939
0
£6,939

12

SHREE BIRMINGHAM PRAGATI MANDAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

7.4 DIWALI PROGRAMME 31.12.21 31.12.21 31.12.20 31.12.20
£ £
Income
Donations and Prizes 703 576
Entrance Fees 0 0
Charity Collections 0 0
Raffle Ticket Sales 0 0
703 576
Less
: Expenses		 (195) 0
SURPLUS/(DEFICIT) £508 £576
* Diwali donations
7.5 INDIAN REPUBLIC DAY CELEBRATION £ £
Income
Donations 0 0
Entrance Fees and Raffle Ticket Sales 0 0
0 0
Less
: Expenses		 0 0
SURPLUS/(DEFICIT) £0 0
* No event held due to COVID-19
7.6 JANMASTAMI FESTIVAL
£ £
Income
Donations and Collections 0 0
Aarti Collection 0 0
0 0
Less
: Expenses		 0 0
SURPLUS/(DEFICIT) £0 £0
* No event held due to COVID-19
7.7 PARTNER CHARITY EVENT
£ £
Income
Annual Partner Charity Event 25,721 12,316
Less
: Expenses		 0 0
Less
:Partner Donations to NHS Hospital		 (26,551) (12,500)
SURPLUS/(DEFICIT) (830) (184)
*Donation income was used for a Covid-19 donation in India.
7.8 ONE OFF BPM EVENTS £ £
Income
Sharadhanjali 1,646 2,452
Childrens Parties 0 0
Other Events (Norinam, Holi and others) 217 0
1,863 2,452
Less
: Expenses
Sharadhanjali 0 0
Children's Parties 0 0
Other Events (Norinam, Holi and others) (94) (81)
(94) (81)
SURPLUS/(DEFICIT) 1,769 2,371

*Donation income received for the events held online and out of pocket expenses for expenditure

13

SHREE BIRMINGHAM PRAGATI MANDAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

7.9
7.10
7.11		 H ANUMAN CHALISA & SHIV POOJA
Income
Donations and Pledges
Less
: Expenses
SURPLUS/(DEFICIT)
HRADH BHAJAN RECITAL PROGRAMME
Income
Donations and Aarti Collection
Less
: Expenses
SURPLUS/(DEFICIT)
EW YEARS EVE PARTY
Income
Ticket Revenue
Less
: Expenses
SURPLUS/(DEFICIT)
* No event held due to COVID-19		 31.12.21
£
1,772
0
£1,772
£
935
0
£935
£
0
0
£0		 31.12.20
£
250
S
0
£250
£
0
0
N
£0
£
45
100
£145

14

SHREE BIRMINGHAM PRAGATI MANDAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

8 SUPPORT COSTS

Activity

Management

Basis of allocation

Support costs consisting of office costs of the Mandal including depreciation have been split between charitable and governance activities on the basis of estimated time spent, floor area and its usages as shown in the table below.

9 Water Rates
Insurance
Electricity
Gas
Postage, Telephone and IT Costs
Printing Stationery Publicity and Advertising
Security Costs - Alarm
Management Meetings & AGM Expenses
Depreciation - Freehold Building
Depreciation - Fixtures and Fittings
Depreciation - Utensils
GOVERNANCE COSTS
Accountancy and Independent Examiners Fees
Professional & Legal Costs - Kitchen Extension
Bank Charges
Bad Debts Written Off
Support Costs (See Note 8)		 G ov ernance
Activities
£
24
140
280
108
162
13
109
0
1,506
1,844
25
£4,210
31.12.21
£
1,502
1,418
128
0
4,210
£7,258		 Charitable
Activities
£
216
1,263
2,516
969
1,459
119
977
0
13,552
16,594
226
£37,891		 Ac
3

This represents the committed expenditure (as per accounting policy note 1f) as agreed and approved by the trustees and management committee, as under:

11 Charitable Causes
Kitchen and Outside Storage
India Relief Fund
Youth Development Project
Accessibility Project
Environmental and Carbon Reduction
Other Building Improvement and Maintenance Fund
IT (Website and Audio/Visual Displays)
MOVEMENTS IN FUNDS
NOTE
UNRESTRICTED FUNDS
General Purpose Income Funds (See Page 6)
Transfer From Restricted Funds
Transfer To Designated Funds
10
UNRESTRICTED DESIGNATED INCOME FUNDS
Designated Income Funds
Transfer From General Purpose Funds
10
RESTRICTED FUNDS
Restricted Income Funds
13
Transfer From General Purpose Funds
TOTAL FUNDS		 AT
01.01.21
£
634,582
158,860
(73,500)
719,942
0
73,500
73,500
177,563
(158,860)
18,703
£812,145		 31.12.21
£
0
60,000
0
5,000
3,000
4,000
0
7,000
£79,000		 NET
MOVEMENT
IN FUNDS
£
24,729
0
(5,500)
19,229
0
5,500
5,500
7,206
0
7,206
£31,935		 31.12.20
£
5,000
30,000
25,000
0
0
0
10,000
3,500
£73,500		 AT
31.12.21
£
659,311
158,860
(79,000)
739,171
0
79,000
79,000
184,768
(158,860)
25,908
£844,079

At 31 December 2021, there were no material capital commitments for which provision has not been made in the accounts.

12 CAPITAL COMMITMENTS

15

SHREE BIRMINGHAM PRAGATI MANDAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

13 RESTRICTED FUNDS' INCOME AND EXPENDITURE

INCOME
Donations & Sponsors
Mandir Safe Donations
Fees & Sports Income
Functions, Events & Stalls Sales
New Years Party Collection
Woman's Network Income
Vrudh Samelan Collections
Bank Interest Received
Transfer of Bank Interest
from Revaben Education Trust
LESS: EXPENSES
Sports Activities, Hall Hire
Trophies & Refreshments
Football, Cricket & Other Sports
Catering Costs & Refreshments
Krish Milan Kendra Expenses
Religious Functions
Teachers & Examination Fees
Coach Hire & Transport Costs
Functions, Events & Stalls Expenses
New Years Party Expenses
Printing, Stationery & Postage
Capital Expenditure & Maint'ce
Sundry & Cleaning Expenses
Donations Paid Out
Tfr of Surplus Restricted Funds
RESTRICTED FUNDS'
SURPLUS/(DEFICIT) IN YEAR
BALANCES B/F
AS AT 31 DECEMBER 2020
BALANCES C/F
AS AT 31 DECEMBER 2021*		 (a)
KMK
£
2,375
0
0
0
0
0
1,299
0
0
0
3,673
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3,673
2,000
£5,673		 (b)
BPM
Youth
£
0
0
2,668
0
0
0
0
2
0
0
2,670
1,375
0
0
0
0
0
0
0
0
0
235
0
0
0
0
1,610
1,060
5,000
£6,060		 (c)
Woman's
Network
£
75
0
0
861
0
0
0
0
0
0
936
0
0
0
0
0
0
0
0
80
0
0
0
0
0
0
80
856
2,000
£2,856		 (d)
Restricted
Donation
Fund
£
1,501
2,189
0
0
0
0
0
0
0
0
3,690
0
0
0
0
0
0
0
0
0
0
0
2,073
0
0
0
2,073
1,617
9,703
£11,319		 31.12.21
TOTAL
£
3,951
2,189
2,668
861
0
0
1,299
2
0
0		 31.12.20
TOTAL
£
5,901
0
570
12,316
45
0
0
0
0
0
10,969 18,832
1,375
0
0
0
0
0
0
0
80
0
235
2,073
0
0
0
3,764
7,205
18,703
£25,908		 0
0
1,554
0
0
0
0
0
12,500
-100
0
692
1,187
0
138,544
154,377
(135,545)
154,247
£18,703

Restricted Donation Funds include Temple Safe donations which must be used to either give to Charity or specific spends on the mandal such as the refurbishment where specific donations have been made for such a purpose. Payments to Charity Organisations will now form part of this category too.

16

SHREE BIRMINGHAM PRAGATI MANDAL

14 TANGIBLE FIXED ASSETS
COST
At 1 January 2021
Additions in Year
Disposals in Year
DEPRECIATION
At 31 December 2020
Charge for the Year
Written off on Disposals
NET BOOK VALUE
AT 31 DECEMBER 2021*
AT 31 December 2020		 NOTES TO THE FINANC I AL STATEM ENTS FOR TH E Y EAR ENDED 31 DECEMB ER 2021
TOTAL
£
1,049,890
21,450
0
Land and
Buildings
£
752,865
0
0
752,865
246,765
15,057
0
261,822
£491,043
£506,100		 Furniture
Fixtures &
Equipment
£
290,606
20,958
0
311,564
184,510
18,438
0
202,949
£ 108,616
£106,096		 Utensils
£
6,419
492
0
6,911
4,400
251
0
4,651
£ 2,260
£2,018
1,071,341
435,676
33,746
0
469,422
£601,918
£614,215
15
16
17
18		 DEBTORS AND PREPAYMENTS
Insurance Prepaid
Gift Aid Rebate - Provision
Sponsors & Donations Outstanding
BALANCES AT BANK
Barclays Bank - BPM Main Current Account
- BPM Main High Interest Account
- Donations Scheme Account
HSBC Bank - BPMYSA Youth Current Account
CASH IN HAND
Cash In Hand - BPM Account
Cash In Hand - BPMYSA
banked in 2022
CREDITORS
-amounts due within one year
Hall Hire Deposits and Payments in Advance
Hall Hire Refundable Deposits
Creditors - Monies outstanding to suppliers and expenses
Accruals - provisions for costs incurred and invoiced later*		 31.12.21
£
1,078
2,311
90
£3,480
£
167,951
54,403
15,111
5,964
£243,429
£
771
156
£927
£
0
1,000
4,144
1,930
£7,074		 31.12.20
£
1,082
1,212
0
£2,294
£
96,231
54,398
14,838
30,754
£196,222
£
0
65
£65
£
0
300
0
1,750
£2,050

*creditors outstanding as at the year end paid in 2022

**includes provision for accountancy fees for year ended 2021 and late expense claims