Registered Charity Number: SC048441 Report of the Trustees and Independently Examined Financial Statement for the Year Ended 31 March 2025 Souhrudam SCIO Registered Charity Number: SC048441 Voluntary Action East Renfrewshire SCIO 60 Busby Road Clarkston East Renfrewshire G76 7AT Registered Number: SCO28103 1 Registered Charity Number: SC048441 ## **Contents of the Financial Statements for the Year Ended 31 March 2025** |Report of the Trustees|3
| |---|---| |
Report of Independent Examiner|5
| |
Statement of Receipt and Payments|6| |
Statement of Balances|7| |
Notes to the Accounts|8| |
Analysis of Payment and Receipts|9| |
Breakdown of unrestricted funds|10| 2 Registered Charity Number: SC048441 Report of the Trustees for the Year Ended 31 March 2025 The organlsatlon became a SCIO Reglstered charlty on 06 June 2018 belng governed by a constitution. It has a two tier structure. Souhrudam SCIO SC048441 Trustee name Office (if any) Trustee recrultment and appolntment There must be a min1r￿M of Three Trustees. Trustees are e￿cted by majority M)te annual￿ al the AGM. Additional Trustees are appoint by majority K)te of the eyisting merrt)ers as the need arises to ensure the correct skill set is available for the organisation to achieva its Oblecb'￿. Charitable purposes "The advancenEnt of the arts, heritage. culture ¢x science"; "The womotion of religious or racial harmny" Registered Charity Number: SC048441 Report of the Trustees for the Year Ended 31 March 2025 ## **Summary of the main activities in relation to our objects** To organise year-round programs of visual, performing, and written arts unique to Kerala culture; Providing for observance of traditional festivals like Onam (harvest festival), Vishu (astronomical new year Hindu festival) and Christmas, thereby preserving historical traditions; Providing for instruction and the opportunity to converse in the Malayalam language. ## **Summary of main achievements** Souhrudam has been able to meet once every month. A hall was booked through the year for it. Cultural festivals were celebrated. Both indoor and outdoor activities were conducted. ## **The charity reserve policy** The charity held funds at 31st March 2025 of (£985), (£556 in 2023) which was unrestricted. It is the policy of the charity to maintain the unrestricted funds not committed ('the free reserves') at a level to support 3 months operational activity (£790). The Board is considering ways of achieving additional income. ## **Principal Funding Sources** Our main funds are generated by membership subscriptions. ## **Statement as To Disclosure of Information to Independent Examiner** So far as the Trustees are aware, there is no relevant information of which the Independent Examiner is unaware. ## **Independent Examiner** Independent Examiner will be proposed for re-appointment at the forthcoming Annual general Meetin ## Declaration **The trustees declare that they have approved the trustees’ report above.** ## **Signed on behalf of the charity’s trustees** **----- Start of picture text -----**
Signature(s) 28/11/25
Full name(s)
Position (e.g. President
Chair)
**----- End of picture text -----**
4 Registered Charity Number: SC048441 ## **Report of the Independent Examiner to the Trustees and Members of Souhrudam SCIO** I have examined the financial statements of Souhrudam SCIO for the year ended 31 March 2025 on pages Five to Ten. The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. Souhrudam SCIOis a registered Scottish Charity; my examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the organisation and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the 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. In the course of my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in any material respect the requirements: • to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and - to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. **Date:** 28/11/25 5 Registered Charity Number: SC048441 ## **Souhrudam SCIO Statement of Receipts & Payments For the Year Ended 31 March 2025** ||**Unrestricted**
**funds**|**Restricted**
**funds**|**Expendable**
**endowment**
**funds**||**Permanent**
**endowment**
**funds**|**Total funds**
**current period**|**Total funds last**
**period**| |---|---|---|---|---|---|---|---| ||**to nearest £**|**to nearest £**|**to nearest £**||**to nearest £**|**to nearest £**|**to nearest £**| |**A1 Receipts**|||||||| |Donations||||||**-**|**-**| |Legacies||||||**-**|| |Grants||||||**-**|| |Receiptsfrom fundraising activities||||||**-**|**255**| |Gross tradingreceipts||||||**-**|| |Income from investments other than
land and buildings||||||**-**|| |Rentsfrom land & buildings||||||**-**|| |Gross receipts from other charitable
activities|**3,500**|||||**3,500**|**2,880**| |||||||**-**|| |**_A1 Sub total_**|**3,500**|**-**|**-**||**-**|**3,500**|**3,135**| ||||||||| |**A2 Receipts from asset &**
**investment sales**|||||||| |Proceedsfromsale of fixed assets||||||**-**|| |Proceedsfromsale of investments||||||**-**|| |**_A2 Sub total_**|**-**|**-**|**-**||**-**|**-**|**-**| ||||||||| |**_Total receipts_ **|**3,500**|**-**|**-**||**-**|**3,500**|**3,135**| ||||||||| |**A3 Payments**|||||||| |Expenses for fundraising activities||||||**-**|| |Gross trading payments||||||**-**|| |Investment management costs||||||**-**|| |Payments relating directly to charitable
activities|
**3,160**|||||**3,160**|**3,430**| |Grants and donations||||||**-**|| |Governance costs:||||||**-**|| |Audit / independent examination||||||**-**|| |Preparation of annual accounts||||||**-**|| |Legal costs||||||**-**|| |Other||||||**-**|| |||||||**-**|| |**_A3 Sub total_ **|**3,160**|**-**|**-**||**-**|**3,160**|**3,430**| ||||||||| |**A4 Payments relating to asset and**
**investment movements**|||||||| |Purchases of fixed assets||||||**-**|| |Purchase of investments||||||**-**|| |**_A4 Sub total_ **|**-**|**-**|**-**||**-**|**-**|**-**| ||||||||| |**_Total payments_ **|**3,160**|**-**|**-**||**-**|**3,160**|**3,430**| ||||||||| |**_Net receipts / (payments)_**|**340**|**-**|**-**||**-**|**340**|**296)**
**(**| ||||||||| |**A5 Transfers to / (from) funds**||||||**-**|| ||||||||| |**_Surplus / (deficit) for year_**|**340**|**-**|**-**||**-**|**340**|**296)**
**(**| 6 Registered Charity Number: SC048441 Souhrudam SCIO Statement of Balances For the Year Ended 31 March 2025 )nw•itE B1 Cash lunts 556 4ttd b￿k t*1￿••t*￿d of 895 Deth tQW5t£ To Dets T*)tsl B5 ContmM T￿1￿1 Print Natne D*e 28111r￿S Registered Charity Number: SC048441 ## **Notes to the accounts For the Year Ended 31 March 2025** |**C1 Nature and purpose of**
**funds**_(may be stated on_
_analysis of funds worksheets)_|**Basis of accounting**
These accounts have been prepared on the Receipts and Payments basis in accordance with the
Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations
2006 (as amended)
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the
objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running
of the Charity.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the
donor or when funds are raised for specific purposes. During the year the charity did not recieve any
additional restricted funds.|**Basis of accounting**
These accounts have been prepared on the Receipts and Payments basis in accordance with the
Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations
2006 (as amended)
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the
objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running
of the Charity.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the
donor or when funds are raised for specific purposes. During the year the charity did not recieve any
additional restricted funds.|**Basis of accounting**
These accounts have been prepared on the Receipts and Payments basis in accordance with the
Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations
2006 (as amended)
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the
objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running
of the Charity.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the
donor or when funds are raised for specific purposes. During the year the charity did not recieve any
additional restricted funds.|**Basis of accounting**
These accounts have been prepared on the Receipts and Payments basis in accordance with the
Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations
2006 (as amended)
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the
objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running
of the Charity.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the
donor or when funds are raised for specific purposes. During the year the charity did not recieve any
additional restricted funds.|**Basis of accounting**
These accounts have been prepared on the Receipts and Payments basis in accordance with the
Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations
2006 (as amended)
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the
objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running
of the Charity.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the
donor or when funds are raised for specific purposes. During the year the charity did not recieve any
additional restricted funds.|**Basis of accounting**
These accounts have been prepared on the Receipts and Payments basis in accordance with the
Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations
2006 (as amended)
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the
objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running
of the Charity.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the
donor or when funds are raised for specific purposes. During the year the charity did not recieve any
additional restricted funds.|**Basis of accounting**
These accounts have been prepared on the Receipts and Payments basis in accordance with the
Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations
2006 (as amended)
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the
objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running
of the Charity.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the
donor or when funds are raised for specific purposes. During the year the charity did not recieve any
additional restricted funds.|**Basis of accounting**
These accounts have been prepared on the Receipts and Payments basis in accordance with the
Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations
2006 (as amended)
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the
objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running
of the Charity.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the
donor or when funds are raised for specific purposes. During the year the charity did not recieve any
additional restricted funds.|**Basis of accounting**
These accounts have been prepared on the Receipts and Payments basis in accordance with the
Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations
2006 (as amended)
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the
objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running
of the Charity.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the
donor or when funds are raised for specific purposes. During the year the charity did not recieve any
additional restricted funds.|**Basis of accounting**
These accounts have been prepared on the Receipts and Payments basis in accordance with the
Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations
2006 (as amended)
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the
objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running
of the Charity.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the
donor or when funds are raised for specific purposes. During the year the charity did not recieve any
additional restricted funds.| |---|---|---|---|---|---|---|---|---|---|---| |||||||||||| ||**Type of activity or project supported**||||||**Individual /**
**institution**||**Number of grants**
**made**|**£**| |**C2 Grants**||||||||||| |||||||||||| |||||||||||| |||||||||||| |||||||||**Total**||**-**| |||||||||||| |**C3a Trustee remuneration**|If no remuneration was paid during the period to any charity trustee or person connected to
a trustee cross this box (otherwise complete section 3b)|||||||||**x**| |||||||||||| |||||||||||| ||**Authority under which paid**|||||||||**£**| |**C3b Trustee remuneration -**
**details**||||||||||| |||||||||||| |||||||||||| |||||||||||| |**C4a Trustee expenses**|If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)||||||||this box|**x**| |||||||||||| |||||||||||| ||||||||||**Number of**
**trustees**|**£**| |**C4b Trustee expenses -**
**details**||||||||||| |||||||||||| |||||||||||| |||||||||||| |||||||||||| ||**Nature of relationship**||||**Nature of transaction**||||**Transaction**
**amount (£)**|**Balance**
**outstanding at**
**period end(£)**| |**C5 Transactions with**
**trustees and connected**
**persons**||||||||||| |||||||||||| |||||||||||| |||||||||||| |||||||||||| |**C6 Other information**||||||||||| 8 Registered Charity Number: SC048441 ## **Souhrudam SCIO Analysis of receipts and payments For the Year Ended 31 March 2025** |**1 Donations**||||||||| |---|---|---|---|---|---|---|---|---| ||**Unrestricted**
**funds**||**Restricted funds**|**Expendable**
**endowment**
**funds**|**Permanent**
**endowment**
**funds**|**Total current**
**period**||**Total last**
**period**| ||**to nearest £**||**to nearest £**|**to nearest £**|**to nearest £**|**to nearest £**||**to nearest £**| |Misc|**-**|||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |**Total**|**-**||**-**|**-**|**-**|**-**||**-**| |||||||||| ||**-**||**-**|**-**|**-**|**-**||**-**| |||||||||| |**2 Grants**||||||||| ||**Unrestricted**
~~**funds**~~||**Restricted funds**|||**Total current**
~~**period**~~||**Total last**
~~**period**~~| ||**to nearest £**||**to nearest £**|||**to nearest £**||**to nearest £**| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |**Total**|**-**||**-**|||**-**||**-**| |||||||||| ||**-**||**-**|||**-**||**-**| |||||||||| |**3 Gross receipts from other charitable activities**||||||||| ||**Unrestricted**
**funds**||**Restricted funds**|**Expendable**
**endowment**
**funds**|**Permanent**
**endowment**
**funds**|**Total current**
**period**||**Total last**
**period**| ||**to nearest £**||**to nearest £**|**to nearest £**|**to nearest £**|**to nearest £**||**to nearest £**| |Trips||||||**-**||| |Membership fees||||||**-**||**2,880**| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |**Total**|**-**||**-**|**-**|**-**|**-**||**2,880**| |||||||||| ||reference error||-|-|-|reference error||-| |||||||||| |**4 Payments relating directly to charitable activities**||||||||| ||**Unrestricted**
**funds**||**Restricted funds**|**Expendable**
**endowment**
**funds**|**Permanent**
**endowment**
**funds**|**Total current**
**period**||**Total last**
**period**| ||**to nearest £**||**to nearest £**|**to nearest £**|**to nearest £**|**to nearest £**||**to nearest £**| |Venue hire||||||**-**||| |Parties/ get togethers|**2,951**|||||**2,951**||**2,780**| |Stationary||||||**-**||| |Catering/events||||||**-**||| |Equipment|**209**|||||**209**||| |Sessional worker||||||**-**||| |Travel||||||**-**||| |Misc||||||**-**||**650**| |||||||**-**||| |||||||**-**||| |||||||**-**||| |**Total**|**3,160**||**-**|**-**|**-**|**3,160**||**3,430**| 9 Registered Charity Number: SC048441 ## **Souhrudam SCIO Breakdown of unrestricted funds For the Year Ended 31 March 2025** ||**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**||**Unrestricted**
**fund 2 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 3 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 4 - enter**
**name of fund**
**below**||| |---|---|---|---|---|---|---|---| |||||||**Total**
**unrestricted**
**funds**|**Total**
**unrestricted**
**funds last**
**period**| |**Receipts**|||||||| |Donations||||||**-**|**-**| |Legacies||||||**-**|| |Grants||||||**-**|| |Receiptsfrom fundraising activities||||||**-**|**255**| |Gross tradingreceipts||||||**-**|| |Incomefrom investments otherthan land and buildings||||||**-**|| |Rentsfrom land & buildings||||||**-**|| |Gross receipts from other charitable activities|**3,500**|||||**3,500**|**2,880**| |**_Sub total_**|**3,500**||**-**|**-**|**-**|**3,500**|**3,135**| |||||||-|| |**Receipts from asset & investment sales**|||||||| |Proceedsfromsale of fixed assets||||||**-**|| |Proceeds from sale of investments||||||**-**|| |**_Sub total_**|**-**||**-**|**-**|**-**|**-**|**-**| ||||||||| |**_Total receipts_**|**3,500**||**-**|**-**|**-**|**3,500**|**3,135**| |||||||-|| ||||||||| |**Payments**|||||||| |Expenses for fundraising activities||||||**-**|| |Gross trading payments||||||**-**|| |Investment management costs||||||**-**|| |Payments relating directly to charitable activities|**3,160**|||||**3,160**|**3,430**| |Grants and donations||||||**-**|| |Governance costs:||||||**-**|| |Audit / independent examination||||||**-**|| |Preparation of annual accounts||||||**-**|| |Legal costs||||||**-**|| |||||||**-**|| |||||||**-**|| |**_Sub total_**|**3,160**||**-**|**-**|**-**|**3,160**|**3,430**| |||||||-|| |**Payments relating to asset and investment**
**movements**|||||||| |Purchases of fixed assets||||||**-**|| |Purchase of investments||||||**-**|| |**_Sub total_**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| |**_Totalpayments_**|**3,160**||**-**|**-**|**-**|**3,160**|**3,430**| |||||||-|| |**_Net receipts / (payments)_**|**340**||**-**|**-**|**-**|**340**|**296)**
**(**| ||||||||| |**Transfers to / (from) funds**||||||**-**|| ||||||||| |**_Surplus / (deficit) for year_**|**340**||**-**|**-**|**-**|**340**|**296)**
**(**| |||||||-|| ||||||||| |**Nature andpurpose of funds**|||||||| ||||||||| 10