CHARITY REGISTRATION NUMBER." 516936
Hindu Cultural Society
Unaudited Financial Statements
31 December 2023
GENERAL & MEDICAL ACCOUNTANTS LIMITED
Chartered Accountants
The Wedgwood Big House
1 Moorland Road
Stoke on Trent
Staffordshire
ST6 1DJ

Hindu Cultural Society
Financial Statements
Year ended 31 December 2023
Page
Trustees. annual report
Chartered accountants report to Hindu Cultural Society on the
unaudited financial information
Statement of financial activities
Statement of financial position
Notes to the financial statements
The following pages do not form part of the financial statements
Detailed statement of financial activities
16

Hindu Cultural Society
Trustees. Annual Report
Year ended 31 December 2023
The trustees presenl their report and the unaudited financial statements of the charity for the year ended
31 December 2023.
Reference and administrative details
Registered charity name
Hindu Cultural Society
Charlty registration numbèr
516936
Principal office
Hindu Cultural Society
115 Keelings Road
Northwood
'Stoke-on-Trent
Slaffordshire
The trustees
U Tiguti
A Goel
C Cheruvu
A Menon
A K Garlapati
R Rajan
M Annappa
M Parekh
A¢countants
General & M8dical Accountsnts Limited
Chartered Accountants
The Wedgwood Big House
1 Moortand Road
Stoke on T￿nt
Staffordshire
ST6 1DJ

Hindu Cultural Society
Trustees. Annual Report (contlnu8d)
Year ended 31 December 2023
Structure, governance and management
Since the acquisition of Hindu Temple and Cultural centre at Keelings Road, Stoke-on-Trent as the
ntre for delivering the charity's activities, all necessary policies for safety, governanc8, recruitment,
maintenan￿. organisational restructuring and sub committees were put in place in October 2016 in
accordance with society's constitution. Temple sub committee was formed with Bye-Laws enacted for
day to day activities of temple and cultural centre. This committee reports directly to the Hindu Cultural
SOCi6ty's Trust Board.
Structure:
(1) The charity and its property shall be managed and administered by a committee comprising the
officers and other members elected in accordance with the society's constitution. The officers and other
members of the committee shall be Ihe trustees of the Charity and in the society's constitution are
together called 'the trustees,.
(2) The charity shall have the following officers..
la) A Chair,
(b) A Secretary.
{c) A Treasurer.
(3) A trustee must be a member of the charity or the nominated representative of an organisation that
is a member ofthe charity.
{4) No one may be ap￿inted a trustee rf he or she would be disqualified from acting under the provisions
of clause 20 of the society's constitutions.
{5} The maximum number of trustees will be eleven and the minimum number will be three (unless
otherwise delermined by a resolution of the charity in general meetingl-
(6) A trustse may not appoint anyone to act on his or her behalf at meetings of the trustees.

Hindu Cultural Society
Trustees. Annual Report (contlnued)
Year ended 31 December 2023
Objectives and actlvitles
Objectives:
1. To promote the principles and practÉces of Hindu religion. with acceptance and tolerance, to all faiths
and religions.
2. To set-up and maintain a (x)mmunity centre and temple in Staffordshire.
3. To actively encourage. facilitate and promote cullural, educational and social recreation of its
members with a view of advancement of educatton in Hindu philosophy. literature. history, music and
4. To nurture and foster Hindu culture and traditions and celebrate its diversty.
5. To support members in undetstanding their identity and encourage better integration with the wider
community.
6. To enhance social contact, reduce isolalion. pr(xnote healthy lrfestyle.
Activities:
1. Running of the temple for religious actiwties.
2. Celebration of Hindu festivals.
3. Conducting Cultural activities.
4. Educalion and training adivities including dance, music and drama.
All activities are open to general public and community, and Hindu Cultural Society has always abided
by the charity commissions guidance for public benefit.
Achievements and performance
Hindu Cultural Society has continued to celebrate various festivals and brought together the whole
communily for these activities, with a lot of sharing of culture and values. More fundraising events have
taken place during this year compared to the previous few years as we return to normal life following
the pandemic.
Financial revlew
Hindu Cultural Society has in principle delegated a savings accounl for holding at least a sum of£20,000
as reserve monies for emergencies (this sum has been held su￿ssIu11Y for last four years).
The rest of the capital, expenses and investments are documented in the cu￿ent financial statements
for the year.

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71'iJ8lp.p8' Aiiriijal l?pi)ni"I
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Hindu Cultural Society
Chartered Accountants Report to Hindu Cultural Society on the Unaudited
Financial Information of Hindu Cultural Society
Year ended 31 December 2023
As described on the statement of financial positi￿, the trustees of the charity are responsible for the
preparation of the financial statements for the year ended 31 De￿mber 2023, which comprise the
statement of finanaal activities. statement of financbal posrtion and the related notes.
You consider that the charity is exempt fr￿ an audit under the Charities Act 2011.
In accordance with your instructions we have compiled these financial statements in order to assist you
to fulfil your statutory responsibilities. from the accounting records and from infomiation and
explanations supplied to us.
GENERAL & MEDICAL ACCOUNTANTS LIMITED
Chartered Accountants
The Wedgwood Big House
1 Moorland Road
Stoke on Trent
Stsffordshire
ST61DJ
11 (Ji,&L4J."A

Hindu Cultural Society
Statement of Financial Activities
Year ended 31 December 2023
2023
Unrestricted
funds Total funds
2022
Total funds
Income and endowments
Donations and legacies
Other trading activities
Investment income
other income
23,046
22.001
313
1.317
23,046
22,001
313
1,317
12,987
16,922
40
255
Total income
46,677
46,677
30,204
Expenditure
Expenditure on raising funds..
Costs of raising donations and legacies
Costs of other trading activities
Expenditure on charitable activities
Total expenditure
1,380
4,186
25,001
1,380
4.186
25.001
96
4,664
10,600
30,567
30.567
15,360
Net income and net movement in funds
16,110
16.110
14,844
Reconciliation of funds
Total funds brought foNard
Total funds carrled lorward
335,964
335.964
352.074
321,120
335,964
352,074
The statement of financial activrties includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 8 10 14 form part of these financial statements.

Hlndu Culturnl Soclety
stsithient of Flnanclrél Po3ltlon
31 D•c•mber 2023
2023
22
Ilot•
265,0¥2
Tanwble fix8d w•ls
291,026
12
5,4OQ
66,132
71,532
Cash 81 bar* In hond
53.852
61.852
Crndllorn: amounts f•Mlng d￿• wltNn on• y•
14•t ovr•nt •M•ls
T<rtal Il•blMtI••
804
ei,048
70.872
335,964
335.96¢
352.074
352.074
Funds of th• ch•rfty
Unr¢slnclad fijnds
T¢Aal ch•rfty luTrJ•
These finanual sta¢en*nts wwe •¥rcv••d ty the trol￿ of tNstsè$ and authorisad for on 15
Odotw2024. and $¥l)ed ￿ behDltof lh• to3nJ ty..
335.g64
335,964
352,Q74
352,074
14
U Tiguo
TNstee
A K G8rl•paii
Th• nots• p•g•• 410 14 lorm p•n ol Ih••• Iln•ncl•l •lal•m•nh.

Hindu Cultural Society
Notes to the Financial Statements
Year ended 31 December 2023
General information
The charity is a public benefrt entity and a registered charity in England and Wales and is
unincorporated. The address of the principal office is 115 Keelings Road, Northwood, Stoke-on-
Trent, Staffordshire, ST16PA.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102. The Financial
Reporting Standard applicable in Ihe UK and the Republic of Ireland,, the 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 1021 (Charities
SORP {FRS 102)) and the Charities Act 2011.
Accounting policies
Basis of preparatlon
The financial statements have been prepared on Ihe historical cost basis. as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are p￿pared in slerling, which is Ihe functional currency of the entity.
Going concern
There are no matérial uncertainties about the charity's ability to continue.
Dlsclosure exemptions
The charity satisfies the criteria of being a qualfying entity as defined in FRS 102. As such,
advantage has been taken of the following disdosure exemptions available under p8ragraph 1.12
of FRS 102:
(a) No cash flow statement has been presented for the charity.{b} Disclosures in respect of financial
instruments have not been presented.

Hindu Cultural Society
Notes to the Financial Statements (contlnu•d)
Year ended 31 December 2023
Accounting policies (eonthiued)
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates
and assumptions that affect the amounts reported. These estimates and judgements are
continually reviewed and are based on experience and other factors, including expectations of
future events that are believed to be reasonable under the circumstances.
Significant judgements
No significantjudgements {apart from those involving estimations) has been made by management
in the process of applying the entity's accounting policies.
Accounting estimates and assumptions are made conceming the future and, by their nature, will
rarely equal the related actual outcome. The key assumptions and other sources of estimation
uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of
assels and liabilities within the next financial year are as follows..
Freehold property - no deprecialion has been provided as ,in the opinion of the trustees. the
carrying value of the freehold property will be equal to at least its current present value.
Fund accounting
Unrestricted funds are available for use at the discretion of the tnjstees to further any of the
charrtvs purposes.
Designated funds are unrestricted funds eamiarked by the trustees for particular future projed or
commitment.
Restricted funds are subjected to ￿striCtl0nS on their expenditure dedared by the donor or through
the terms of an appeal. and fall into one of two subdasses.. restncted income funds or endowment
funds.

Hindu Cultural Society
Notes to the Financial Statements (¢ontinuedJ
Year ended 31 December 2023
Accounting policies (continued)
Incoming resources
All incoming reSoUr￿S are included in the statement of financial activities when entitlement has
passed to the charity., it is probable that the economic benefits associated with the transaction will
flow to the charity and the amount can be reliably measured. The following specÉfic policies are
applied to particular categories of income:
income from donations or grants is rec(y3nised when there is evidence of entitlement to the
gift. receipt is probable and its amount can be measured reliably.
legacy income is re￿gnised ￿en receipt is probable and entitlement is estsblished.
income from d¢Jnated goods is measured at Ihe fair value of the goods unless this is
impradical to measure reliably. in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the accounts
when received rf the value can be reliably measured No amounts are included for the
contribution of general volunteers.
income from contracts for the supply of Services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless Ihere is 8 contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incJrred. Expenditure includes any
VAT which cannot be fully recovered, and is dassified under headings of the statement of financial
activities to which it relates-
expenditure on raising funds includes the costs of all fundraising activities. events, non-
charitable trading activities, and the sale of donated goods.
expenditure on charitsble activities includes all costs incurred by a charity in undertaking
activities that further its charitsble aims for the benefrt of its beneficiaries, including those
support costs and costs relating to the govemance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the charty
nor part of its expenditure on charitable acts'vities.
All costs are allocated to expendrture categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable, justifiable and consislent basis.
Tangible assets
Tangible assets are initially recorded al cost, and subsequently stated at cost less any accumulated
depreciation and impaimienl losses. Any langible assets carried at revalued amounts are recorded
at the fair value at the date of revaluation less any Subsequent accumulated depreciation and
subsequent accumulated impairment losses.
10

Hindu Cultural Society
Notes to the Financial Ststements (eofttlnued)
Year ended 31 December 2023
Accounting policies (contlnu•d)
Tangible assets (eoneinued)
An increase in the caTrying amount of an asset as a result of a ￿ValUatiOn, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the slatement of finanaal activitEs.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value,
over the useful economic lrfe of that asset as follows..
Fixtures and r￿Ing$
20D/o straight line
Impaimient of fixed assets
A review for Indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impaim*nts are also reviewed for
possible reversal at each ￿porting date.
For the purposes of impaimient testing, when it is not possible to estimate the recoverable amount
of an indiwdual asset, an estimate is made of the recoverable amount of the cash-generating unit
to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets
that includes the asset and generates cash inflows that largely independenl ot the cash inflows
from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from Ihe
acquisition date, allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination. irrespeclive of whether other assets or liabilities of the charity
are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charty becomes a party to the
contractual provisions of the instrumenl.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction wsts.
Current assets and current liabilities a￿ subsequently measured at the cash or other consideration
expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amrtised cost.
Where investrnents in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequenlly measured at fair value WFth changes in fair value
recognised in income and expendtture. All other such investments are subsequently measured at
st less impairment.
11

Hindu Cultural Society
Notes to the Financial Statements (contsnu8d)
Year ended 31 December 2023
Accounting policies (contlnued)
Financial instruments {¢onllnuedJ
Other finanaal instruments, induding derivatives. are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business tems or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised
in the ststement of financial activities, with the exception of hedging instruments in a designated
hedging ￿latIonshIp.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each rewrting date. If Ihere is objective evidence of impaimient, an
impairment loss is recognised under the appropriate heading in the statement of financial activities
in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually
significant. these are assessed individually for impairment. Other financial assets are either
assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are wognised immediately, to the extent that the reversal does not
result in a carrying amount of the financial asset that eX￿edS what the carying amount would
have been had the impainnent not previously been ￿CognISed.
Donatlons and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Donations
Individual donations
23,046
23,046
12.987
12,987
Other trading activities
Unrestn'cted Totsl Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Fundraising events
22.001
22,001
16,922
16,922
Investment incomo
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Bank interest received
313
313
40
40
12

Hindu Cultural Society
Notes to the Financial Statements (¢onlinuedJ
Year ended 31 December 2023
Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Hall hire
1,317
1,317
255
255
Net income
Net income is stated after chargingl(crediting):
2023
2022
Depreciation of tangible fixed assets
3,281
4.409
Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2023
2022
Wages and salaries
1,200
The average head count of employees during the year was 1 (2022.. Nil).
No employee received employee benefits of more than £60,000 during the year (2022: Nill.
10. Trustee remuneration and expenses
No remuneration or other benefits from employmenl wth the charity or a related entity were
received by the trustees.
11. Tangible fixed assèts
Freehold Fixtures and
propety
fittings
Total
Cost
At 1 January 2023
Additions
260.532
23.005
49,029
6.210
309,561
29,215
At 31 December 2023
283.537
55,239
338,776
Depreciatlon
At 1 January 2023
Charge for the year
At 31 December 2023
44,469
3,281
44,469
3,281
47,750
47,750
Carrying amount
At 31 December 2023
283.537
7,489
291,026
At 31 December 2022
260,532
4,560
265,092
13

Hindu Cultural Society
Notes to the Financial Statements (Continued)
Year ended 31 December 2023
12. Debtors
2023
2022
Other debtors
8.000
5,400
13. Creditors: amounts falling due within one year
2023
2022
Accruals and deferred income
804
660
14. Analysis of charitable funds
Unrestricted funds
At
1 January
2023
At
31 December
2023
Income Expenditu
General funds
335,964
46,677
(30,567)
352,074
At
1 January
2022
At
31 December
2022
Income Expenditure
General funds
321,120
30.204
115.360)
335,964
15. Analysis of net assets between funds
Unrestricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
291,026
61,852
1804)
352,074
291,026
61.852
1804)
352.074
Unrestricted Total Funds
Funds
2022
Tangible fixed assets
Cu￿ent assets
Creditors less than 1 year
Net assets
265,092
71,532
(660)
335,964
265,092
71,532
1660)
335.964
14

Hindu Cultural Society
Management Infonnation
Year ended 31 December 2023
The followlng pages do not forni part of the financlal ststements,
15

Hindu Cultural Society
Detailed Statement of Financial Activities
Year ended 31 December 2023
2023
2022
Income and endowments
Donations and legacies
Individual donations
23,046
12.987
Other trading activities
Fundraising events
22,001
16,922
Investment income
Bank interest received
313
40
other income
Hall hire
1.317
255
Total income
46,677
30,204
Expenditure
Costs of raising donations and legaciès
Wages
Subscriptions
1,200
180
96
1.380
96
Costs of other trading activities
Food costs
Cleaning
3.440
746
3.900
764
4,186
4,664
Expenditure on charltable actlvlties
Rates and water
Light and heat
Repairs and maintenance
Insurance
Legal and professional fees
General expenses
Depreciation
704
2,042
14,527
839
3,212
396
3,281
495
3,272
654
981
660
129
4,409
25,001
10,600
Total expenditu
30,567
15,360
Net income
16,110
14,844
16