Caseware UK (AP4) 2024.0.164 2024.0.164 Caseware UK (AP4) 2024.0.164 2024.0.164 423988427098423988No description of principal activity2024-11-01false002025-10-31 06038553 2024-11-01 2025-10-31 06038553 2025-10-31 06038553 2024-10-31 06038553 2024-11-01 2025-10-31 06038553 2023-11-01 2024-10-31 06038553 2025-10-31 06038553 2024-10-31 06038553 2024-11-01 06038553 2023-11-01 06038553 c:RegisteredOffice 2024-11-01 2025-10-31 06038553 d:Buildings d:LongLeaseholdAssets 2024-11-01 2025-10-31 06038553 d:Buildings d:LongLeaseholdAssets 2025-10-31 06038553 d:Buildings d:LongLeaseholdAssets 2024-10-31 06038553 d:FurnitureFittings 2024-11-01 2025-10-31 06038553 d:FurnitureFittings 2025-10-31 06038553 d:FurnitureFittings 2024-10-31 06038553 d:ComputerEquipment 2024-11-01 2025-10-31 06038553 d:ComputerEquipment 2025-10-31 06038553 d:ComputerEquipment 2024-10-31 06038553 d:CurrentFinancialInstruments 2025-10-31 06038553 d:CurrentFinancialInstruments 2024-10-31 06038553 d:CurrentFinancialInstruments 1 2025-10-31 06038553 d:CurrentFinancialInstruments 1 2024-10-31 06038553 c:FRS102 2024-11-01 2025-10-31 06038553 b:IndependentExaminationCharity 2024-11-01 2025-10-31 06038553 c:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 06038553 b:Trustee1 2024-11-01 2025-10-31 06038553 b:Trustee2 2024-11-01 2025-10-31 06038553 b:Trustee4 2024-11-01 2025-10-31 06038553 b:Trustee5 2024-11-01 2025-10-31 06038553 b:UnrestrictedFundsGeneral 2024-11-01 2025-10-31 06038553 b:UnrestrictedFundsGeneral 2023-11-01 2024-10-31 06038553 b:UnrestrictedFundsGeneral 2025-10-31 06038553 b:UnrestrictedFundsGeneral 2024-10-31 06038553 b:Activity1 2024-11-01 2025-10-31 06038553 b:Activity1 2023-11-01 2024-10-31 06038553 b:Activity1 b:TotalUnrestrictedFunds 2024-11-01 2025-10-31 06038553 b:Activity1 b:TotalUnrestrictedFunds 2023-11-01 2024-10-31 06038553 b:Activity3 2024-11-01 2025-10-31 06038553 b:Activity3 2023-11-01 2024-10-31 06038553 b:Activity3 b:TotalUnrestrictedFunds 2024-11-01 2025-10-31 06038553 b:Activity3 b:TotalUnrestrictedFunds 2023-11-01 2024-10-31 06038553 b:TotalUnrestrictedFunds 2025-10-31 06038553 b:TotalUnrestrictedFunds 2024-10-31 06038553 b:TotalRestrictedIncomeFunds 2025-10-31 06038553 b:TotalRestrictedIncomeFunds 2024-10-31 06038553 c:FullAccounts 2024-11-01 2025-10-31 iso4217:GBP xbrli:pure

Registered number: 06038553
Charity number: 1135224










Maharashtra Mandal UK Ltd
(A company limited by guarantee)







Unaudited

Trustees' report and financial statements

For the Year Ended 31 October 2025

 
Maharashtra Mandal UK Ltd
 
(A company limited by guarantee)
 

Contents



Page
Reference and administrative details of the Company, its Trustees and advisers
1
Trustees' report
2 - 6
Independent examiner's report
7
Statement of financial activities
8
Balance sheet
9 - 10
Notes to the financial statements
11 - 21

 
Maharashtra Mandal UK Ltd
 
(A company limited by guarantee)
 

Reference and administrative details of the Company, its Trustees and advisers
For the Year Ended 31 October 2025



Trustees
Sushil Waman Gaikwad, Chairman
Govind Shankar Kanegaonkar, Trustee
Vaibhav Ramesh Khandge, Trustee
Vasant P Ranade, Finance Trustee


Company registered number
06038553

Charity registered number
1135224

Registered office
306 Dollis Hill Lane
Cricklewood
London
NW2 6HH

Accountants
Mantax Lynton
Chartered Accountants and Statutory Auditors
Suite 207 Equitable House- 2nd Floor
7 General Gordon Place
London
SE18 6FH

Page 1

 
Maharashtra Mandal UK Ltd
 
(A company limited by guarantee)
 
  
Trustees' report
For the Year Ended 31 October 2025

The Trustees present their annual report together with the financial statements of Maharashtra Mandal UK Ltd (the Company) for the year 1 November 2024 to 31 October 2025. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
Structure, Governance and Management 
The company is a company limited by guarantee incorporated on 2nd January 2007 and is governed by the memorandum and articles of association incorporated on 16th May 2009 as amended by the special resolution of 23rd February 2010. The company was granted charitable status on 26th March 2010. The memorandum and articles of association of the company were further updated and amended on 5th March 2014.
The company is controlled by another entity; Maharashtra Mandal London which has similar charitable activities and common trustees. As per the Articles of Association, every member of Maharashtra Mandal London is also a member of the company.
The organization structure of the Company consists of a Board of Trustees (BOT) who are responsible for the finances, investments and custody of its funds and property.
 
The trustees who are also directors for the purposes of company law, and who served during the year and up to the date of signature of the financial statement were: 
Govind Shankar Kanegaonkar, Chairman (appointed on 18 June 2022) 
Sushil Waman Gaikwad , Trustee (appointed on 18 June 2022) 
Vaibhav Ramesh Khandge , Trustee (appointed on 18 June 2022) 
Vasant Purushottam Ranade, Trustee (appointed on 1 April 2023) 
The Following portfolios were allocated: 
Chair Trustee : Sushil Gaikwad 
Building Trustee: Sushil Gaikwad 
Finance Trustee: Vasant Ranade 
Fund Raising Trustee: Vaibhav Khandge  
A nomination committee is appointed who is responsible to scout for appropriate trustees candidates. After interviewing the candidates and on assessing their qualifications, experience and commitment the committee invites them to join the board of trustees. After the incumbent has accepted the invitation, the nomination committee then recommends them to the General Body for their approval of trustee appointment in the members Annual General meeting. None of the trustees has any beneficial interest in the company. All trustees are members of the company and guarantee to contribute £1 in the event of a winding up of the Company.
 
Page 2

 
Maharashtra Mandal UK Ltd
 
(A company limited by guarantee)
 
a. Constitution 
Maharashtra Mandal UK Ltd is registered as a charitable company limited by guarantee and was set up by a Trust deed.
 
b. Methods of appointment or election of Trustees 
The management of the Company is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
 
c. Pay policy for key management personnel 
Trustees and key management personnel do not take any remuneration from the company.  
d. Financial risk management 
The Trustees have assessed the major risks to which the Company is exposed, in particular those related to the operations and finances of the Company, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks. 
Objectives and activities
 
a. Policies and objectives 
 
The charity's objects are, inter alia:

To advance education in Marathi culture, language, music, dance and art amongst Marathi speaking people, their spouses and descendants (hereinafter referred to as Maharashtrians) through the provision of centre, library, exhibitions, displays and other facilities and activities.
To advance religion amongst Maharashtrians.
To preserve and protect good health and to relieve sickness and poverty amongst Maharashtrians.
To do all such activities that will help Maharashtrians to integrate with British culture and society such that Maharashtrians are benefited by best of both cultures and make their living in the United Kingdom a fulfilling journey. Such activities may not only be traditional Maharashtrian but in the spirit of aforesaid object could cover activities like Sports Club, Education courses, celebration of British national days and so on. This list is not exhaustive and may cover activities that are in the spirit of mutually beneficial cultural co-existence. 
 
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'. 
b. Activities undertaken to achieve objectives 


Freehold of the Maharashtra Mandal London Building  
The offer for the freehold purchase of the building is still on the table with the landlord, the Church of England Diocese. We are actively updating them on the progress of our fundraising efforts. We have successfully secured the necessary funding from the Government of Maharashtra to purchase the freehold of the building, and the process is currently underway. Our fundraising trustee, Mr. Vaibhav Khandge, will provide a detailed update on his progress at the upcoming Annual General Meeting (AGM).
 
Building Management and Maintenance  

During the year the trustees strengthened arrangements for the stewardship of the premises to support safe, effective and community?focused use of the facilities.
 
Page 3

 
Maharashtra Mandal UK Ltd
 
(A company limited by guarantee)
 
A part-time caretaker was appointed to provide day-to-day support across the building. The caretaker’s core responsibilities include regular cleaning of communal areas and activity rooms, routine maintenance tasks such as minor repairs and weekly checks of fire exits and emergency lighting, and event assistance including set-up, changeovers and close-down. These arrangements have improved operational readiness, volunteer coordination and turnaround between events, while supporting compliance with health, safety and fire precautions.
Building Maintenance Report
During the reporting period the charity prioritised essential renewals to enhance safety, accessibility and the user experience for community events and educational activities. The following items were installed and commissioned:
A new fridge for the community kitchen to improve food hygiene controls and capacity.
A gas stove to support catering for cultural programmes and larger gatherings.
An LED television to facilitate presentations, educational sessions and information displays.
A new projector to support talks, film screenings and language and culture classes.
An updated audio system to provide clearer speech reinforcement and programme sound.
Stage lighting to improve visibility and production quality for performances and ceremonies.
Planned and pending works are timetabled to proceed once earmarked funding is received and, where relevant, following completion of the freehold purchase of the property. These works include accessibility improvements, roof and fabric works, energy-efficiency upgrades, compliance testing and certification, and
interior refurbishment, together with associated professional surveys and permissions where required. The sequencing will be aligned to cash flow milestones and the legal completion timetable for the freehold acquisition.
c
. Main activities undertaken to further the Company's purposes for the public benefit 

The trustees have complied with their duty in section 17 of the Charities Act 2011 to have due regard to the guidance published by the Charity Commission. 
Achievements and performance 

a. Key performance indicators 

This year, the hall hire income of £ 32,827 was very close to last year’s income of £35,345. We had one main hirer in the year under review who mainly contributed to this hire income. The other main source of Income was donations of £61,500 (2024: £37,500) receivable from Maharashtra Mandal London. It has been our priority to keep users safe and we have been vigilant in updating our hirers about changes to government guidelines.
Overall income in 2025 of £ 94,327 was higher compared with 2024 of £ 70,640 which was due to the ability to put on more fundraising events this year. Increased fundraising events also caused expenses to increase as the element of variable costs (e.g food) for each event is generally higher, the final outcome of this being a small profit of £1,554. After earning this small profit, the Company still had unrestricted funds to carry forward into 2025-26 financial year in excess of £213,500.

Financial review 
 
a. Going concern 

After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Also, Maharashtra Mandal London (MML), a charity under common control by the same Trustees, has agreed to provide financial assistance to the
Page 4

 
Maharashtra Mandal UK Ltd
 
(A company limited by guarantee)
 
company to enable it to continue to trade for the foreseeable future. For this reason, the trustees continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies. 
 
b. Reserves policy 

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three- and six-month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. 
 
c. Principal risks and uncertainties 

The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks. 

d. Principal funding 

Apart from income from hall hire, the main funding for the company is received from Maharashtra Mandal London (MML), which is a registered charity with Charity Commissions and under the management of common Trustees. For the year under review, like many previous years MML has committed a donation of £61,500 (2024: £37,500) to the company.  
 
Page 5

 
Maharashtra Mandal UK Ltd
 
(A company limited by guarantee)
 

Statement of Trustees' responsibilities 

The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
 
Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles of the Charities SORP (FRS 102);
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business. 

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 
 

 

Approved by order of the members of the board of Trustees and signed on their behalf by:




Sushil Waman Gaikwad
Chairman




Vasant P Ranade
Finance Trustee

Date: 28 March 2026

Page 6

 
Maharashtra Mandal UK Ltd

(A company limited by guarantee)
 
 
 
Independent examiner's report
For the Year Ended 31 October 2025

Independent examiner's report to the Trustees of Maharashtra Mandal UK Ltd ('the Company')

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


Responsibilities and basis of report


As the Trustees of the Company (and 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 the Company's accounts 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.


This report is made solely to the Company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008My work has been undertaken so that I might state to the Company's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Company and the Company's Trustees as a body, for my work or for this report.


Signed:      Dated: 28 March 2026

Janak Raj Pokhrel ACA , FCCA     

Mantax Lynton
Chartered Accountants and Statutory Auditors
Suite 207 Equitable House- 2nd Floor
7 General Gordon Place
London
SE18 6FH
Page 7

 
Maharashtra Mandal UK Ltd
 
(A company limited by guarantee)

 
 
Statement of financial activities (incorporating income and expenditure account)
For the Year Ended 31 October 2025


Unrestricted funds
2025
Total
funds
2025
Total
funds
2024
Note
        £
        £
        £

Income from:






Donations and legacies

3

61,500

61,500

37,500
 
Hall hire income

4

32,827

32,827

32,321
 
Other income

5

-

-

819
 
Total income
94,327
94,327
70,640
Expenditure on:






Charitable activities

6

92,772

92,772

100,524
 
Total expenditure
92,772
92,772
100,524

Net movement in funds
  
1,555
1,555
(29,884)

Reconciliation of funds:

  




Total funds brought forward

  

211,994

211,994

241,878
 
Net movement in funds

  

1,555

1,555

(29,884)
 
Total funds carried forward
  
213,549
213,549
211,994

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 11 to 21 form part of these financial statements.

Page 8

 
Maharashtra Mandal UK Ltd
 
(A company limited by guarantee)
Registered number: 06038553

 
 
Balance sheet
As at 31 October 2025


2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 10 
186,829
174,965

  
186,829
174,965

Current assets
  

Debtors
 11 
44,363
50,060

Cash at bank and in hand
  
2,980
15,954

  
47,343
66,014

Current liabilities
  

Creditors: amounts falling due within one year
 12 
(20,623)
(28,985)

Net current assets 
  
 
 
26,720
 
 
37,029

Total assets less current liabilities
  
213,549
211,994

Net assets excluding pension asset 
  
213,549
211,994

Total net assets 
  
213,549
211,994


Charity funds
  

Restricted funds
 13 
-
-

Unrestricted funds
 13 
213,549
211,994

Total funds
  
213,549
211,994

Page 9

 
Maharashtra Mandal UK Ltd
 
(A company limited by guarantee)
Registered number: 06038553

 
 
Balance sheet (continued)
As at 31 October 2025

The Company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

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

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:




Sushil Waman Gaikwad
Chairman



Vasant P Ranade
Finance Trustee

Date: 28 March 2026


The notes on pages 11 to 21 form part of these financial statements.

Page 10

 
Maharashtra Mandal UK Ltd

(A company limited by guarantee)
 
 
 
Notes to the financial statements
For the Year Ended 31 October 2025

1.


General information

Maharashtra Mandal UK Ltd is a private company limited by guarantee incorporated in England and Wales. The registered office is 306 Dollis Hill Lane, London, NW2 6HH. The charity meets the definition of a public benefit entity under FRS 102.


2.Accounting policies

  
2.1

Basis of preparation of financial statements

The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Maharashtra Mandal UK Ltd meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

  
2.2

Income

All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Company has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Company, can be reliably measured. 

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

Page 11

 
Maharashtra Mandal UK Ltd

(A company limited by guarantee)
 
 
 
Notes to the financial statements
For the Year Ended 31 October 2025

2.Accounting policies (continued)

  
2.3

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

 
2.4

Tangible fixed assets and depreciation

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following bases:

Long-term leasehold property
-
Over the term of the lease
Fixtures and fittings
-
33.33% p.a. on a straight line basis
Computer equipment
-
33.33% p.a. on a straight line basis

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of financial activities.

  
2.5

Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

  
2.6

Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Page 12

 
Maharashtra Mandal UK Ltd

(A company limited by guarantee)
 
 
 
Notes to the financial statements
For the Year Ended 31 October 2025

2.Accounting policies (continued)


2.7

Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

  
2.8

Financial instruments

The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

  
2.9

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.

Investment income, gains and losses are allocated to the appropriate fund.

Page 13

 
Maharashtra Mandal UK Ltd

(A company limited by guarantee)
 
 
 
Notes to the financial statements
For the Year Ended 31 October 2025

3.

Income from donations and legacies



Unrestricted funds
2025
Total
funds
2025
        £
        £
 


Donations

61,500

61,500




Unrestricted funds
2024
Total
funds
2024
        £
        £


Donations

37,500

37,500



4.

Investment income



Unrestricted funds
2025
Total
funds
2025
        £
        £



Hall Hire income

32,827

32,827




Unrestricted funds
2024
Total
funds
2024
        £
        £



Hall Hire income

32,321

32,321



5.

Other incoming resources


Total
funds
2025
        £

Page 14

 
Maharashtra Mandal UK Ltd

(A company limited by guarantee)
 
 
 
Notes to the financial statements
For the Year Ended 31 October 2025

5.Other incoming resources (continued)



Unrestricted funds
2024
Total
funds
2024
        £
        £



Other income

819

819



6.

Analysis of expenditure on charitable activities


Summary by fund type



Unrestricted funds
2025
Total
2025
        £
        £



Support costs

55,347

55,347

Event costs

37,425

37,425

Total 2025


92,772
92,772



Unrestricted funds
2024
Total
2024
        £
        £



Support costs

86,145

86,145

Event costs

14,379

14,379

Total 2024


100,524
100,524

Page 15

 
Maharashtra Mandal UK Ltd

(A company limited by guarantee)
 
 
 
Notes to the financial statements
For the Year Ended 31 October 2025

7.

Analysis of expenditure by activities




Activities undertaken directly
2025
Support costs
2025
Total
funds
2025
        £
        £
        £




Charitable activities - support cost

-

55,347

55,347

Charitable activities - event costs

37,425

-

37,425

Total 2025


37,425
55,347
92,772


Analysis of support costs



Activities
2025
Total
funds
2025
        £
        £



Staff costs

2,238

2,238

Depreciation

10,406

10,406

Accountancy fees

1,000

1,000

Council tax and rates

1,744

1,744

Insurance

9,338

9,338

Telephone & Communication

612

612

Computer costs

418

418

Repair & Maintenance

5,192

5,192

Cleaning and Gardening

13,182

13,182

Printing and Stationery

320

320

Bank charges

365

365

Light & Heat

8,892

8,892

Subscription

982

982

Website

658

658



55,347
55,347



Page 16

 
Maharashtra Mandal UK Ltd

(A company limited by guarantee)
 
 
 
Notes to the financial statements
For the Year Ended 31 October 2025

7.Analysis of expenditure by activities (continued)

Analysis of support costs (continued)

Activities
2024
Total
funds
2024
        £
        £



Staff costs

8,736

8,736

Depreciation

18,180

18,180

Accountancy fees

1,000

1,000

Council tax and rates

162

162

Insurance

8,585

8,585

Telephone & Communication

729

729

Exp type 5

87

87

Repair & Maintenance

31,964

31,964

Cleaning & Gardening

7,960

7,960

Ground rent

47

47

Exp type 14

427

427

Legal & Professional fees

180

180

Light & Heat

6,695

6,695

Subscription

667

667

Website

726

726



86,145
86,145


8.

Independent examiner's remuneration

The independent examiner's remuneration amounts to an independent examiner fee of £1,000 (2024 - £1,000).

9.


Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).

During the year ended 31 October 2025, no Trustee expenses have been incurred (2024 - £NIL).

Page 17

 
Maharashtra Mandal UK Ltd

(A company limited by guarantee)
 
 
 
Notes to the financial statements
For the Year Ended 31 October 2025

10.


Tangible fixed assets




Long-term leasehold property
Fixtures and fittings
Computer equipment
Total

£
£
£
£


Cost or valuation

At 1 November 2024
197,742
136,337
6,089
340,168

Additions
-
-
22,269
22,269


At 31 October 2025

197,742
136,337
28,358
362,437


Depreciation

At 1 November 2024
31,909
130,975
2,319
165,203

Charge for the year
2,151
4,255
3,999
10,405


At 31 October 2025

34,060
135,230
6,318
175,608


Net book value


At 31 October 2025
163,682
1,107
22,040
186,829


11.



Debtors


2025
2024
£
£


Due within one year

Trade debtors
6,660
4,860

Other debtors
4,394
660

Prepayments and accrued income
4,011
5,755

Donations receivable
29,298
38,785

44,363
50,060

Page 18

 
Maharashtra Mandal UK Ltd

(A company limited by guarantee)
 
 
 
Notes to the financial statements
For the Year Ended 31 October 2025

12.



Creditors: Amounts falling due within one year


2025
2024
£
£


Trade creditors
20,377
3,378

Other taxation and social security
-
342

Accruals and deferred income
246
1,750

Covid fund disbursement outstanding
-
23,515

20,623
28,985


13.

Statement of funds


Statement of funds - current year

Balance at 1 November 2024
£
Income
£
Expenditure
£
Balance at 31 October 2025
£

Unrestricted funds





General Funds - all funds

211,994

94,327

(92,772)

213,549
 



Statement of funds - prior year

Balance at
1 November 2023
£
Income
£
Expenditure
£
Balance at
31 October 2024
£

Unrestricted funds





General Funds - all funds

241,878

70,640

(100,524)

211,994
 




Page 19

 
Maharashtra Mandal UK Ltd

(A company limited by guarantee)
 
 
 
Notes to the financial statements
For the Year Ended 31 October 2025

14.

Summary of funds


Summary of funds - current year

Balance at 1 November 2024
£
 
Income
£
 
Expenditure
£
 
Balance at 31 October 2025
£
 
General funds

211,994

94,327

(92,772)

213,549
 


Summary of funds - prior year

Balance at
1 November 2023
£
 
Income
£
 
Expenditure
£
 
Balance at
31 October 2024
£
 
General funds

241,878

70,640

(100,524)

211,994
 


15.

Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted funds
2025
Total
funds
2025
        £
        £


Tangible fixed assets

186,829

186,829

Current assets

47,343

47,343

Creditors due within one year

(20,623)

(20,623)

Total 


213,549
213,549


Page 20

 
Maharashtra Mandal UK Ltd

(A company limited by guarantee)
 
 
 
Notes to the financial statements
For the Year Ended 31 October 2025

15.Analysis of net assets between funds (continued)


Analysis of net assets between funds - prior year

Unrestricted funds
2024
Total
funds
2024
        £
        £


Tangible fixed assets

174,965

174,965

Current assets

66,014

66,014

Creditors due within one year

(28,985)

(28,985)

Total 

211,994
211,994


16.


Members' liability

Each member of the charitable company undertakes to contribute to the assets of the company in the event of it being wound up while he/she is a member, or within one year after he/she ceases to be a member, such amount as may be required, not exceeding £1 for the debts and liabilities contracted before he/she ceases to be a member.



17.


Related party transactions

During the year Maharashtra Mandal London (MML)  a charity controlled by the same Trustees have provided donations to the company of £61,500 (2024:£37,500). Amount owed by MML to the company at the year end was £29,298 (2024:£38,785). 


18.


Controlling party

The charitable company is controlled by the board of Trustees.

Page 21

 
Maharashtra Mandal UK Ltd

(A company limited by guarantee)
 
 
 
Income and expenditure account
For the Year Ended 31 October 2025



2025
2025
2024
2024
£
£
£
£

Income

Hall Hire
32,827
32,321

Other income
-
819

Donation from MML
61,500
37,500



94,327


70,640

Gains on investments



-


-

Gross income in the reporting period

94,327

70,640

Less:

Charitable activites

Event costs
37,425
14,379

General & Water rates
1,744
162

Insurance
9,338
8,585

Light & Heat
8,292
5,948

Repairs & Maintenance
4,356
31,067

Cleaning & Gardening
13,182
7,960



74,337


68,101

Support Costs

Website & Hosting
658
726

Licence fees & IT
418
87

Depreciation
10,406
18,180

Wages and salaries
2,238
8,736

Subscription
982
667

Telephone & Internet
612
729

Printing,postage and stationery
320
47

Building security
836
897

Accountancy
1,000
1,000

Bank fees
365
427

Book keeping charges
600
650

Staff training
-
80

Travel
-
17

Legal and professional
-
180



18,435


32,423
 Page 22

 
Maharashtra Mandal UK Ltd

(A company limited by guarantee)
 
 
 
Income and expenditure account (continued)
For the Year Ended 31 October 2025



2025
2025
2024
2024
£
£
£
£

Total expenditure

92,772

100,524

Net income/(expenditure) before taxation for the reporting period

1,555

(29,884)

Tax payable



-


-

Net income/(expenditure) for the reporting period

1,555

(29,884)

Surplus/(Deficit) for the reporting period
1,555
(29,884)

Surplus brought forward at 1 November 2024
211,994
241,878

Surplus carried forward at 31 October 2025

213,549

211,994

The notes on pages 11 to 21 form part of these financial statements.
 Page 23