CHARITY REGISTRATION NUMBER: 516936
Hindu Cultural Society
Unaudited Financial Statements
31 December 2024
GENERAL & MEDICAL ACCOUNTANTS LIMITED
Chartered Accountants
The Wedgwcod Big House
1 Moorland Road
Stoke on Trent
Staffordshire
ST6 1DJ

Hindu Cultural Society
Financial Ststements
Year ended 31 December 2024
Page
Trustees, annual report
Chartcrcd 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 fomi part of the financial statements
Detailed staternent of financial activities
17

Hindu Cultural Society
Trustees. Annual Report
Year ended 31 December 2024
The trustees present their report and Ihe unaudited financial statements of the charity for the year
ended 31 De￿mber 2024.
Reference and administrative details
Registered charity name
Hindu Cultural Souety
Charlty reglstratlon number
516936
Principal office
Hindu Cultural so￿ety
115 Keelings Road
NorthwocKJ
Stoke•on-Trent
Staffordshire
The trustees
U Tiguti
AG￿1
C Cheruvu
A K Garlapati
R Rajan
M Annappa
M Parekh
A¢¢ountsnts
General & Medical Accountants Limtted
Chartered Accountants
The Wedgwood Big House
1 Moorland Road
Stoke on Trent
Staffordshire
ST6 1DJ

Hindu Cultural Society
Trustees. Annual Report {¢¢)ntlnuedJ
Year ended 31 December 2024
structure, governance and management
Since the acquisFtion of Hindu Temple and Cultural centre at Keelings Road. Stoke-on-Trenl as the
centre for delivering the charitys activities. all necessary policies for safety. govemance, recruttment.
maintenance, organisational reslructuring 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 c￿turaL ￿ntre. This ￿mmIttee reports dIrec￿Y to tho Hindu Cultural
societys Trust Board.
Structure:
(1) The charity and tts propety shall be managed and administered by a comTnittee comprising the
officers and other members elected in accordance with the ￿￿ety'S conststution. The Offi￿r$ and
other members of the committee shall be the trustees of the Charity and in the society's constituti
are together called 'the trustees,.
(2) The charity shall have the following officers:
{a) A Chair,
{bl A Secretary,
(c) A Treasurer.
(3) A trustee must be a member of the charity or the nominated representative of an organisation Ihat
is a member of the charity.
(4) No one m8y be appointed a trustee if he or she would be disqualified from acting under the
provisions of clause 20 of the society's conslitutions.
{51 The maximum number of truslees will be eleven and the minimum nun*)er will be three (unless
otherwise determined by a resolution of the charity in general meeting).
(6} A trustee may not appoint anyone to act on his or her behalf at meetings of the trustees.

Hindu Cultural Society
Trustees. Annual Report (conun
Year ended 31 December 2024
Objectives and activities
Objectives..
1. To promote the principles and practices of Hindu religion. with acttptance and toleran￿. to all
faiths and religions.
2. To set-up and maintsin a community centre and temple in Stsffordshire.
3. To actively encourage, faGilitate and promote cultural, educational and social recreation of its
members with a view of advancement of education in Hindu philosophy, literature, history. music and
art.
4. To nurture and foster Hindu cutture and traditions and ￿leb￿te its diversity.
5. To support rnembers in understanding their identity and encourage better integration with the wider
community.
6. To enhance social contact. reduce isolation, promote hearthy lifestyle.
Activities:
1. Running of the temple for rel￿J10uS aclivities.
2. Celebration of Hindu festivals.
3. Conducting Cuttural activilies.
4. Education and tranlng activilies induding dan￿. music and drama.
All activities are open to general public and communty. and Hindu Cutbjral Socaety has always abided
by the charity commissions guidance for public ber￿fIt.
Achievements and perfomiance
Hindu Cultural Society has continued to celebrate various festivals and brought together the whole
community for these activities, wth 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 retum to normal life
following the pandemtc.
Flnancial review
Hindu Cultural Soctety has in prin￿pIe delegated a saving5 account for holding at least a sum of
£20.000 as reserye mnies for emergenues (this sum has been held successfully for last four years).
The rest of the capital, expenses and investments are documented in the current finanaal statements
for the year.

Hindu Cultural Society
Trnstees. Annual Report <aonthiwdJ
Year ended 31 Decèmber 2024
The trustees, annual rewt Was approved on 6 Odobar 2025 and signed on behalf of the board of
trustees by:
K Garlapati
Tfustee

Hindu Cultural Society
Chartered Accountants Report to Hindu Cultural Society on the Unaudited
Financial Information of Hindu Cultural Society
Year ended 31 December 2024
As described on the ststement of financtal posttion. the trustees of the tharity are responsible for the
preparation of the financial statements for the year ended 31 December 2024, which (x)mprise the
ststement of financial activities. statement of financial F*)Srtion and the related notes.
You consider that the charity is exempt from an audit under the Charities Act 2011.
In accordance with your instructions we have cornpiled 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
Th8 Wedgwood Big House
1 Moorfand Road
Stoke on Trent
Staffordshire
ST6 1DJ

Hindu Cultural Society
ststement of Financlal ActlvEties
Year ended 31 December 2024
2024
2023
Unrestricted
funds Totsl funds Totsl funds
Nole
Income and endowrnents
Donations and legacies
Other trading activities
Investment income
other income
92.982
92.982
23.046
22.001
313
1,317
392
1.604
392
1,604
Total Income
99.443
99.443
46.677
Expendlture
Expendrture on raising funds:
Costs of raising donations and ￿g8cleS
Costs of other trading activities
Expenditure on charitsble aGtiwties
Total expendltu
1,380
4,186
25,001
1,838
30,386
1.838
30,386
32,224
32,224
30,567
Net Income and net movement In funds
67.219
67,219
16,110
Reconclllallon of funds
Totsl funds brought forward
Total funds Garried forward
352,074
352,074
335.964
419,293
419,293
352,074
The statement of financial activities indudes all gains and losses re￿gnised in the year.
l income and expenditure derive from continuing activities.
The notes on pages 8 to 15 form part of thgstr financlal statements.

Hindu Cultural Society
Statement of Financial Position
31 December 2024
2024
21Y23
Flxed assets
Tangl￿e fixed a&8ets
11
334.886
291,026
Currènt assets
Debtors
Cash al b8nk and in hand
12
16,6W
68,611
85,211
8.00
53,852
61.852
CreditOT5: amownts falling due wllhin one year
Net current a55ets
13
804
84,407
61.048
Total assets less currpnt Ilablll¢los
419.293
419.293
352.074
Net assets
352.074
Funds of the chafity
Unrestricted funds
419293
41*293
352.074
Totsl charity funds
14
352,074
Ttwe fmncial statements were approved by the boafd of twstees and 8uthorised for issue on 6
0￿0￿r 2025. and a￿ signed on behaf ol Ihe board by.
U r￿Ul1
K Garfapali
Th9 nolos on pa9K 8 to 15 foffli part of th￿* ftnaftclat statmnt&

Hindu Cultural Society
Notes to the Financial Statements
Year ended 31 December 2024
General Infonnatlon
The charity is a public benefit entity and a registered charity in England and Wales and is
unincorporated. The a￿d￿sS of the principal offi(* 1$ 115 Keelings Road, NorthwocKI,
Stoke-On-Trent, Staffordshir8. ST1 6PA.
Statement of compliance
These financial ststements have been prepared in compliance with FRS 102, The Financial
Reporting Standard applicable in the UK and Ihe Republic of Ireland,. the Statement of
Recornmended Pradice applicable to charities preparing their accounts in accordance with the
Flnancial Rewrting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 102)) and the Charities Act 2011.
Accountlng policles
Basis of preparallon
The financial statements have been prepared on the 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 prepared in sterling, which is the fijnctional currency of the entity.
Golng concern
There are no material uncertainties about the charty's ability to Gontinue.
Disclosure exemptions
The charity satisfies the criteria of being a qualifying enttty as defined in FRS 102. As such.
advantage has been tsken of the following disclosure exemptions available under paragraph
1.12 of FRS 102:
(a) No cash flow statemont has been presented for the chaiity.(b) Disclosures in respecl of
financial instruments have not been presented.

Hindu Cultural Society
Notes to the Financial Ststements (Oyrfbl(￿dJ
Year ended 31 December 2024
A¢¢ounllng pollcles (conthi
Judgements and key sources of estlmatlon uncertainty
The preparation of the financial ststements 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. induding expectations
of future events that are believed to be reasonable under Ihe circumstances.
Signrficant judgements
No significant judgements (apart from those involwng estimations) has been made by
management in the process of applying the entity's accounting poliaes.
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 significanl risk of causing a material adjustment to the carrying arnounts
of assets and liabiltties within the next financial year are as follows-.
Freehold property - no depreciation has been provided as ,in the opinion of the trustees. the
carying value of the freehold property will be equal to at least its cu￿ent present value.
Fund accounting
Unrestrcted funds a￿ aval￿ble for use at the discretion of the trustees to further any of the
charity's purposes.
Designaled funds are unrestricted funds earmarked by the trustees for particular future project or
commitrnent.
Restricted funds are subjected to restrtctions on their expendilure declared by the donor or
through Ihe temis of an appeal, and fall into one of two sub-classes- restricted income funds or
endowment fijnds.

Hindu Cultural Society
Notes to the Financial Statements {coftllnued)
Year ended 31 December 2024
Accounting pollcles (wKrtlnu•d)
Incoming resources
All incoming resources are included in the statement of financial activitses when entitlement has
passed to the charity; it is probable that the econoTlliC benefrts associated with the transactio
will flow to the charity and the amount can be ￿llabty measured. The following spectfic policies
are applied to particular categories of income:
income from donations or grants ts recognised when there is eviden￿ of entitlement lo the
gift, receipt is probable and its amount can be measured reliably.
legacy income is reC￿gniSed when re￿Ipt is probab￿ and entitlement is established.
income from donated gcK)ds is measured at the fair value of the goods unless this is
impractical to measure reliably. in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilibes and services are recognised in the
aixount5 when re￿iVed if 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 dassified as unrestricted funds unless there is a contractual
requirement for tt to be spent on a particular purpose and retumed if unspent. in which case
it may be regarded as restricted.
Resources expended
Expendtture is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered. and is classFfied under headings of the ststement of
financial activities to which it relates:
expendtture raising funds includes the costs of all fundraisirKJ activities. events,
non-charital￿e trading activities, and the sale of donated goods.
expenditure on charitsble actimtles indudes all costs incurred by a charity in undertaking
actimttes that further its charitable aims for the benefit of its beneficiaries, including those
SUPPOrt costs and costs relating to Ihe govemance of the charity apporboned to ¢haritabSe
activities.
other expenditure indudes all expenditure that is neilher related lo raising funds for the
charity nor part of its expenditure on charitable activities.
Ail costs are allocated to expenditijre categories rellecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activty. Shared c￿SIS are apporttoned
belN4een Ihe activities they contribute to on a reasonable. justifiable and consistent basis.
10

Hindu Cultural Society
Notes to the Financial Statements (￿ntInued)
Year ended 31 December 2024
Accounting policies {conllnu￿)
Tanglble assets
Tangible assets are initially recorded at Cost. and subsequently stated at cost less any
accumulated depreciation and impairment losses. Any tangible 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.
An increase in the G3frytng amount of an asset as a result of a revaluation. is recognised in other
recognised gains and losses, unless tt reverses a charge for impaimient that has previously been
recognised as expendf(ure 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 vh]ich case the loss is shown within
other recognised gains and losse5 on the statement of financial acttvities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an assel. less its residual
value, over the useful economic lrfe of that asset as follovts:
Fixtures and fittings
20% straight line
Impaimient of flxed assets
A review for indicators of impairment is Ca￿led out at each reporting date. with the recoverable
amount being estimated where such indicators exist. Where the carying value eX￿edS the
recoverable amount. the asset is impaired accordingly. Prior impaimients are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing. when it is not possible to estimate the recoverable
atTK)unt of an individual asset. an estimate is made of th8 recoverable amount of the
cash-generating unit to which the asset belongs. The cash-generating unit is the smallest
identffiable group of assets that includes the asset and generates cash inflows that Largely
independent of the cash infiows from other assets or groups of assets.
For impairment testing of go(xlwill, the g(x)dwill acquired in a business combination is, from the
acquisition date. allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination. irrespective of whether other assets or liabillties of the charity
are assigned to those units.
FlnancSal Instruments
A financial asset or a financial liakn'lity is recognised onty ￿en the charty becomes a paty to the
contractual provisions of the instrument.
Basic financtal instruments are initsally recognised at the amount receivable or payable induding
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or re￿prfed and not discounted.
11

Hindu Cultural Society
Notes to the Financial Statements (¢¢JnthJu
Year ended 31 December 2024
Accountlng pollcies (eontlnued)
Financial Instruments (¢onllnu8d)
Debt inslruments are subsequenty measured at arnortised cost
Where investments in shares are publicty traded or their fair value can otherwise be measured
ieliably. the inve5trrtent is subsequently measured at fair value wrth changes in fair value
recognised in income and expenditure. Al other such investrnents are subsequenly measured at
st les5 impaimient.
Other financial instrjments, including derivatNes. are initially recognised al fair value, unless
payment for an asset is deferred beyond normal business terms 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 financrdl instruments are subsequenty measured at fair value, with any changes
recognised in the stalemenl of financial actiV[t￿$. with the exception of hedging instruments in a
designated hedging relats'onship.
Financial assets that are measured at cost or amorbsed cost are reviewed for objective eviden
of impairrnent at the end of each reporting date. If there is objective evidence of impaiment, an
impainnent loss is reccNJnised under the appropriate heading in the stalement of financial
activities in which the initial gain was recognised.
For all equity instruments regardless of significan￿. and other financial assets that are
individually significant, these are assessed indivtdually for impairment. other financial assets are
either assessed individually or grouped on the basis of similar credtt risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not
resu5t in a carrwng amount of the finan(ial asset that exceeds what the carying amount woukj
have been had the impaimient not previously been recognised.
Donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Donations
Individual donati¢y)s
92.982
92.982
23,046
23,046
Other trading actlvlties
Unrestricted Totsl Funds Unrestricted Totsl Funds
Funds
2024
Funds
2023
FurKlraising events
4,465
4,465
22.001
22.001
12

Hindu Cultural Society
Notes to the Financial Statements (eonlwnu•dJ
Year ended 31 December 2024
Investment Income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Bank interest re￿1Ve￿
392
392
313
313
Other income
Unrestricted Total Funds Unrestricted Totsl Funds
Funds
2024
Funds
2023
Hall hire
1,604
1.317
1.317
Net income
Net income is stated after chargin￿[Crediting).
2024
2023
Depreciation of tsngible fixed assets
3.021
3,281
Staff costs
The total staff costs and employee beneffts for the rew)rting period are anatysed as follows:
2024
2023
Wages and salaries
1,200
The average head count of empk)yees during the year was Nil (2023: 1).
No employee rec£Ned employee benefits of more than £60,OCQ during the year {2023: Nil).
10. Trustee remuneration and expenses
No remuneratton or other beneffts from employment with the charity or a related entity were
re￿iVed by the trustees.
13

Hindu Cultural Society
Notes to the Financial Ststements (ththued)
Year ended 31 December 2024
11. Tanglble fixed assets
Freehold Fixtures and
property
ffttings
Total
Cost
At 1 January 2024
Additions
283.537
46,881
55.239
338.776
46,881
At 31 December 2024
330,418
55,239
385,657
Depreciation
At 1 January 2024
Charge for the year
At 31 December 2024
47,750
3,021
47,750
3,021
50.771
50,771
Carrylng amount
Al 31 December 2024
330.418
4,468
334,886
At 31 De￿rnber 2023
283.537
7,489
291,026
12. Debtors
2024
2023
other debtors
16,600
8,000
13. Creditors: amounts falling due within one year
2024
2023
Accruals and deferred income
804
804
14. Analysls of charitable funds
Unrestrlcted funds
At
1 January
2024
At
31 December
2024
Income Expendf(ure
General funds
352,074
99.443
(32,224)
419.293
At
1 January
2023
At
31 December
2023
Income
Expenditure
General funds
335,964
46,677
(30.567)
352,074
14

Hindu Cultural Society
Notes to the Financial Statements (¢onthiued)
Year ended 31 December 2024
l & Analysis Of net assets between funds
Unrestricted Total Funds
Funds
2024
Tangible fixed a&sets
Current assets
Creditors less than 1 year
Nel assets
334.885
82.412
(804)
416,493
334.885
82.412
(8041
416,493
Unrestrtcted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
291.026
61.852
(804)
352.074
291,026
61.852
(804)
352.074
15

Hindu Cultural Society
Management Infonnation
Year ended 31 December 2024
The followlng pages do not forni part of the financlal statements.
16

Hindu Cultural Society
Detailed Statement of Financial Activities
Year ended 31 December 2024
2024
2023
Income and endowments
Donations and legacies
Individual donations
92,982
23,046
Ollier trading activilies
Fundraising events
4,465
22,001
Investment income
Bank interest received
392
313
Other income
Hall hire
1.604
1,317
Total Income
99,443
46.677
Expenditure
Costs of ralslng donatlons and legacies
Wages and salaries
Subscriptions
1.200
180
1,380
Costs of other tradlng actlvltles
Purchases
Other establishment
1,494
3,440
746
1.838
4,186
Expendlture on charltable actlvltles
Rates and water
Light and heat
Repairs and mainlenan
Insuran
Legal and professional fees
other office costs
Depreciation
581
1.469
19,507
704
2.042
14,527
839
3.212
396
3,281
4.736
128
3,021
30,386
25.001
Total expendlture
32,224
30,567
Net income
67,219
16,110
17