REGISTERED COMPANY NUMBER: 05512710 (England and Wales)

REGISTERED CHARITY NUMBER: 1114457

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

INDIAN HINDU WELFARE

ORGANISATION (NORTHAMPTON) LIMITED

Page

Report of the Trustees

1

to

2

Independent Examiner's Report

3

to

4

Statement of Financial Activities

5

Balance Sheet

6

to

7

Notes to the Financial Statements

8

to

14

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 31 March 2025. 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

05512710 (England and Wales)

Registered Charity number

1114457

Registered office

Artisans' House

7 Queensbridge

Northampton

Northamptonshire

NN4 7BF

Trustees

Mrs N Singh Consultant

Mr M Mistry Biomedical Science

Mr C D Parmar Director (resigned 1.11.24)

Mr P Singh Director

Miss S Karavadra Trustee

Mrs R Shah Trustee

Mr N Parekh Trustee

Mr S Patel Trustee

Company Secretary

Mrs N Singh

Independent Examiner

Cobley Desborough

Chartered Certified Accountants

Chartered Tax Advisers

Artisans' House

7 Queensbridge

Northampton

Northamptonshire

NN4 7BF

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 17 December 2025 and signed on its behalf by:

Mrs R Shah - Trustee

Independent examiner's report to the trustees of Indian Hindu Welfare Organisation (Northampton) Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

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.

Mr David Dawks

Cobley Desborough

Chartered Certified Accountants

Chartered Tax Advisers

Artisans' House

7 Queensbridge

Northampton

Northamptonshire

NN4 7BF

17 December 2025

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

26,841

6,609

33,450

36,350

Investment income

2

25,115

8,997

34,112

22,614

Total

51,956

15,606

67,562

58,964

EXPENDITURE ON

Raising funds

17,516

4,784

22,300

6,512

Charitable activities

Temple

-

-

-

127

Weston Favell Parish Hall

12,904

-

12,904

14,240

Total

30,420

4,784

35,204

20,879

NET INCOME

21,536

10,822

32,358

38,085

Transfers between funds

9

(63,502

)

63,502

-

-

Net movement in funds

(41,966

)

74,324

32,358

38,085

RECONCILIATION OF FUNDS

Total funds brought forward

99,909

631,222

731,131

693,046

TOTAL FUNDS CARRIED FORWARD

57,943

705,546

763,489

731,131

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

6

1,738

210,412

212,150

213,894

CURRENT ASSETS

Debtors

7

2,487

195,250

197,737

195,511

Cash at bank

54,020

300,011

354,031

322,155

56,507

495,261

551,768

517,666

CREDITORS

Amounts falling due within one year

8

(302

)

(127

)

(429

)

(429

)

NET CURRENT ASSETS

56,205

495,134

551,339

517,237

TOTAL ASSETS LESS CURRENT LIABILITIES

57,943

705,546

763,489

731,131

NET ASSETS

57,943

705,546

763,489

731,131

FUNDS

9

Unrestricted funds

57,943

99,909

Restricted funds

705,546

631,222

TOTAL FUNDS

763,489

731,131

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 17 December 2025 and were signed on its behalf by:

Mrs R Shah - Trustee

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

10% on cost

Computer equipment

-

20% on reducing balance

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.	INVESTMENT INCOME

2025

2024

£

£

Rents received

25,115

21,833

Deposit account interest

8,997

781

34,112

22,614

3.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025

2024

£

£

Depreciation - owned assets

1,744

1,744

4.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

5.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

14,672

21,678

36,350

Investment income

22,614

-

22,614

Total

37,286

21,678

58,964

EXPENDITURE ON

Raising funds

5,034

1,478

6,512

Charitable activities

Temple

-

127

127

Weston Favell Parish Hall

14,240

-

14,240

Total

19,274

1,605

20,879

NET INCOME

18,012

20,073

38,085

Transfers between funds

(133,910

)

133,910

-

Net movement in funds

(115,898

)

153,983

38,085

RECONCILIATION OF FUNDS

Total funds brought forward

215,807

477,239

693,046

TOTAL FUNDS CARRIED FORWARD

99,909

631,222

731,131

6.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Computer

property

fittings

equipment

Totals

£

£

£

£

Cost

At 1 April 2024 and 31 March 2025

210,412

17,434

1,401

229,247

Depreciation

At 1 April 2024

-

13,952

1,401

15,353

Charge for year

-

1,744

-

1,744

At 31 March 2025

-

15,696

1,401

17,097

Net book value

At 31 March 2025

210,412

1,738

-

212,150

At 31 March 2024

210,412

3,482

-

213,894

7.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,487

261

Associated company loan

195,250

195,250

197,737

195,511

8.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

429

429

9.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1/4/24

in funds

funds

31/3/25

£

£

£

£

Unrestricted funds

Revenue reserve

57,530

4,910

(62,440

)

-

Revenue 3 year contingency

30,000

-

-

30,000

Weston Favell Parish Hall

12,379

10,466

-

22,845

Navratri 3 year contingency

-

5,098

-

5,098

Chai & Chat

-

1,062

(1,062

)

-

99,909

21,536

(63,502

)

57,943

Restricted funds

Temple

631,222

10,822

63,502

705,546

TOTAL FUNDS

731,131

32,358

-

763,489

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

Revenue reserve

18,330

(13,420

)

4,910

Weston Favell Parish Hall

25,114

(14,648

)

10,466

Navratri 3 year contingency

6,696

(1,598

)

5,098

Chai & Chat

1,816

(754

)

1,062

51,956

(30,420

)

21,536

Restricted funds

Temple

11,680

(858

)

10,822

Sanatan Mandir

3,926

(3,926

)

-

15,606

(4,784

)

10,822

TOTAL FUNDS

67,562

(35,204

)

32,358

Comparatives for movement in funds

Net

Transfers

movement

between

At

At 1/4/23

in funds

funds

31/3/24

£

£

£

£

Unrestricted funds

Revenue reserve

45,367

12,163

-

57,530

Revenue 3 year contingency

30,000

-

-

30,000

Weston Favell Parish Hall

102,530

5,849

(96,000

)

12,379

Navratri 3 year contingency

23,491

-

(23,491

)

-

Chai & Chat

8,550

-

(8,550

)

-

Asha Deep Project

5,869

-

(5,869

)

-

215,807

18,012

(133,910

)

99,909

Restricted funds

Temple

477,239

20,073

133,910

631,222

TOTAL FUNDS

693,046

38,085

-

731,131

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

Revenue reserve

15,453

(3,290

)

12,163

Weston Favell Parish Hall

21,833

(15,984

)

5,849

37,286

(19,274

)

18,012

Restricted funds

Temple

21,678

(1,605

)

20,073

TOTAL FUNDS

58,964

(20,879

)

38,085

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

Net

Transfers

movement

between

At

At 1/4/23

in funds

funds

31/3/25

£

£

£

£

Unrestricted funds

Revenue reserve

45,367

17,073

(62,440

)

-

Revenue 3 year contingency

30,000

-

-

30,000

Weston Favell Parish Hall

102,530

16,315

(96,000

)

22,845

Navratri 3 year contingency

23,491

5,098

(23,491

)

5,098

Chai & Chat

8,550

1,062

(9,612

)

-

Asha Deep Project

5,869

-

(5,869

)

-

215,807

39,548

(197,412

)

57,943

Restricted funds

Temple

477,239

30,895

197,412

705,546

TOTAL FUNDS

693,046

70,443

-

763,489

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

Revenue reserve

33,783

(16,710

)

17,073

Weston Favell Parish Hall

46,947

(30,632

)

16,315

Navratri 3 year contingency

6,696

(1,598

)

5,098

Chai & Chat

1,816

(754

)

1,062

89,242

(49,694

)

39,548

Restricted funds

Temple

33,358

(2,463

)

30,895

Sanatan Mandir

3,926

(3,926

)

-

37,284

(6,389

)

30,895

TOTAL FUNDS

126,526

(56,083

)

70,443

Temple Fund - Is money ringfenced to spend on the Kutumbh Project, developing and building community centre and temple in Northampton.

Sanatan Mandir- Is building purchased to work as a temporary temple whilst work continues to raise funds for the Kutumbh Project. The restricted temple fund is to be utilised to cover the running costs of Sanatan Mandir, this building will be sold once the new Temple as been built.

10.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.