IRIS Accounts Production v23.4.0.336 Other Company accounts True false Pounds 1.9.22 31.8.23 31.8.23 FY FRS 102 Independent examiner Large and medium-sized companies regime for accounts Full Charities SORP true true true true false true false true 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh091845492022-08-31091845492023-08-31091845492022-09-012023-08-31091845492021-08-31091845492021-09-012022-08-31091845492022-08-3109184549ns0:CharitableCompanyLimitedByGuarantee2022-09-012023-08-3109184549ns15:PoundSterling2022-09-012023-08-3109184549ns11:FRS1022022-09-012023-08-3109184549ns11:IndependentExaminationCharity2022-09-012023-08-3109184549ns11:LargeMedium-sizedCompaniesRegimeForAccounts2022-09-012023-08-3109184549ns11:FullAccounts2022-09-012023-08-3109184549ns11:CharitiesSORP2022-09-012023-08-3109184549ns16:EnglandWales2022-09-012023-08-3109184549ns11:RegisteredOffice2022-09-012023-08-3109184549ns0:Trustee22022-09-012023-08-3109184549ns0:Trustee32022-09-012023-08-3109184549ns0:Trustee12022-09-012023-08-3109184549ns0:Trustee42022-09-012023-08-3109184549ns10:WithinOneYear2023-08-3109184549ns10:WithinOneYear2022-08-3109184549ns0:TotalUnrestrictedFunds2023-08-310918454922022-09-012023-08-310918454962022-09-012023-08-310918454962021-09-012022-08-31
REGISTERED COMPANY NUMBER: 09184549 (England and Wales)
REGISTERED CHARITY NUMBER: 1163232
















REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2023

FOR

HEMALKASA HEALTH FOUNDATION UK

HEMALKASA HEALTH FOUNDATION UK






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31ST AUGUST 2023




Page

Report of the Trustees 1

Independent Examiner's Report 2

Statement of Financial Activities 3

Balance Sheet 4

Notes to the Financial Statements 5 to 8

HEMALKASA HEALTH FOUNDATION UK (REGISTERED NUMBER: 09184549)

REPORT OF THE TRUSTEES
for the Year Ended 31ST AUGUST 2023


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st August 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
09184549 (England and Wales)

Registered Charity number
1163232

Registered office
Woodside
Hook Crescent
Ampfield
Romsey
Hampshire
SO51 9DE

Trustees
R Mene Director
V Parnaik Director
A V Rokade Director
M Shrotri Director

Independent Examiner
T KUMAR
Underwood Barron LLP
Monks Brook House
13 - 17 Hursley Road
Chandlers Ford
Eastleigh
Hampshire
SO53 2FW

Approved by order of the board of trustees on 4th March 2024 and signed on its behalf by:





A V Rokade - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
HEMALKASA HEALTH FOUNDATION UK

Independent examiner's report to the trustees of Hemalkasa Health Foundation UK ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st August 2023.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.








T KUMAR
The Association of Chartered Certified Accountants

Underwood Barron LLP
Monks Brook House
13 - 17 Hursley Road
Chandlers Ford
Eastleigh
Hampshire
SO53 2FW

Date: .............................................

HEMALKASA HEALTH FOUNDATION UK

STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31ST AUGUST 2023

31.8.23 31.8.22
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 1,008 2,372

EXPENDITURE ON
Raising funds 2 830 1,165


NET INCOME 178 1,207


RECONCILIATION OF FUNDS
Total funds brought forward 7,027 5,820

TOTAL FUNDS CARRIED FORWARD 7,205 7,027

HEMALKASA HEALTH FOUNDATION UK (REGISTERED NUMBER: 09184549)

BALANCE SHEET
31ST AUGUST 2023

31.8.23 31.8.22
Unrestricted Total
fund funds
Notes £    £   
CURRENT ASSETS
Debtors 5 1,814 1,814
Cash at bank 6,050 5,823
7,864 7,637

CREDITORS
Amounts falling due within one year 6 (659 ) (610 )

NET CURRENT ASSETS 7,205 7,027

TOTAL ASSETS LESS CURRENT LIABILITIES 7,205 7,027

NET ASSETS 7,205 7,027
FUNDS 7
Unrestricted funds 7,205 7,027
TOTAL FUNDS 7,205 7,027

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 4th March 2024 and were signed on its behalf by:





A V Rokade - Trustee

HEMALKASA HEALTH FOUNDATION UK

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31ST AUGUST 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. RAISING FUNDS

Raising donations and legacies
31.8.23 31.8.22
£    £   
Sundries 13 450
Support costs 817 715
830 1,165

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st August 2023 nor for the year ended 31st August 2022.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31st August 2023 nor for the year ended 31st August 2022.



HEMALKASA HEALTH FOUNDATION UK

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31ST AUGUST 2023

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2,372

EXPENDITURE ON
Raising funds 1,165


NET INCOME 1,207


RECONCILIATION OF FUNDS
Total funds brought forward 5,820

TOTAL FUNDS CARRIED FORWARD 7,027

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade debtors 1,814 1,814

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade creditors 49 -
Accrued expenses 610 610
659 610

7. MOVEMENT IN FUNDS
Net
movement At
At 1.9.22 in funds 31.8.23
£    £    £   
Unrestricted funds
General fund 7,027 178 7,205

TOTAL FUNDS 7,027 178 7,205

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 1,008 (830 ) 178

TOTAL FUNDS 1,008 (830 ) 178


HEMALKASA HEALTH FOUNDATION UK

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31ST AUGUST 2023

7. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.9.21 in funds 31.8.22
£    £    £   
Unrestricted funds
General fund 5,820 1,207 7,027

TOTAL FUNDS 5,820 1,207 7,027

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 2,372 (1,165 ) 1,207

TOTAL FUNDS 2,372 (1,165 ) 1,207

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.9.21 in funds 31.8.23
£    £    £   
Unrestricted funds
General fund 5,820 1,385 7,205

TOTAL FUNDS 5,820 1,385 7,205

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 3,380 (1,995 ) 1,385

TOTAL FUNDS 3,380 (1,995 ) 1,385


HEMALKASA HEALTH FOUNDATION UK

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31ST AUGUST 2023

8. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st August 2023.