Charity Registration No. 104S458
BRENT SIKH CENTRE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Rlchard Anthony
Chartered Accountants and Registered Auditors

BRENT SIKH CENTRE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr Avtar Singh Hoonjan
Mr Narinder Singh MLJdhar
Mrs Narinder Nathan
Mrs Surinder Kaur Sahola
Dr Mohinder Singh Sodhi
Mrs Satbir Kaur Sokhi
Mr Balkar Khurana
MrAshishpal Singh
Mrs Sunder Chi18
Mrs Kulwant Kaur
Mr Gunrit Singh Ahluwalia
Mr Paramjit Singh Sandhu
Charity number
1045458
Audltor
Richard Anthony
2nd Floor Gadd House
Arcadia Avenue
London
N3 2JU

BRENT SIKH CENTRE
CONTENTS
Page
Trustees, report
Statement of trustees, responsibilities
Independent audilorfs report
StatemerTrl of financial activities
Balance sheet
Notes lo the financial statemtsnts
9-14

BRENT SIKH CENTRE
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2021
The trustees present their report and accounts for the year ended 31 Decernber 2021.
The financial stslements have been prepared in accordance with the accounting policies sel out in notes lo the
financial statements and ¢omply with the Charities (Accounts and Reports) Regul81ions 2008, the Charities A¢1
2011 and 'Accounling and Reporting by Charities.. Ststement of Recommended Practice applicable lo charities
preparing their accounts in accord8n¢e with the Finanaal Reporting Standard applicable in the UK and Republic
of Ireland IFRS 1021" {as amended lor accounting periods commen¢ing from 1 January 20161
Obje¢tive$ and activities
Objectives and activities The Charitys principal activity throughout the year was in arranging services in
accordance with tenets of Sikhism and no change is envisaged In the immediate future. Th6 IrLJStees have paid
due regard lo guidance issued by Ihe Charity Commission in deciding what actiifjties the charity should
undertake.
The Iruslees have paid due regard lo guidance issued by the Charity Commission in deciding what activities the
charity should undertake.
Achievements and performance
2021 proved to be 8nother year of change for many. The COVID pandemic continLJed to present an impact on
the Centre's services and programrH6s as we continued to follow proto¢ol, albeit with many ongoing constraints.
The Centre was open daily for an hour in the morning and in the evening so that the Sangal could perform
Darshan. During the restrictions Weddings 8nd funerals continued as per Government guidelines. Many families
lost dear ones during 2020-2021 and we re¢ognise how hard this lime was for them and our pr8yers and
thoughts werts wth them. Volunteers provided and distributed food and other essentials for those who needed il
during the year. Our highly successful Onliné Punjabi lessons continued every Sunday. This provided some sort
ol Continuity and familiarity lo the children, this could not have been done, but for the selfless commitrn¢nt of our
dedicated teachers.
When Sunday Diwan programming was resumed in November the centre officially reopen8d its doors, the
services ¢ontinue to pick up following the pandemi¢ disruption. A¢hievemenls and performance during the year,
the charity continued ils philanthropic a¢livilies in support of religious, educational, and social servI￿s. W8 are
grateful lor all the help we received from volunteers during another challenging yéar. We continue lo grow. adjust
and develop, a￿ayS looking to improve our services and support for our Sangat and the wder community.
The proud history we have, I know we will all continue to build upon this legacy into 2Q22 and beyond.
Financlal r8view
The financial results of the Chafily's activities for the year ended 31 December 2021 are fully reflected in the
alta¢hed Financial Statements together with Notes thereon.
It is the policy of the ¢harity lo maintain unrestricted funds, whi¢h are the free resetve of the charity, al a level
whioh Ihe Trusl8$S think appropriate after considering the future commitments of the Charity and the likely
administrative ¢osts of the charity for the next year.
Undor the term of Trust deed, the Charity has the power to make any investment, which the trustees see fit.
The trustees regularly review the Charity's position and needs in respect of the investment poli¢y. The trustees
have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place lo
mitigate exposure lo the major risks.
The Iruslees plan lo continue to provide seNices and make improvements to the Centre and services and to
ensure that an appropriate level of reserves is maintained.

BRENT SIKH CENTRE
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
Stru¢tur•, governance and rnanagem•nt
The charity was eslabllshed by a eharrtable trust deed on 29th March 1995, as amended by doed on the 11th of
March 2001.
The day to day affairs of thg Charity is administered by the eouncil of Committee members. Nonè of the Trustees
have any bonèficial interest in the Ch81ity.
The trustees who served durlng thè year and up to the dato of signature of the financial 51alemonts w•re'.
MrAvtar Singh Hoonjan
Mr Narinder Singh Mudhar
Mrs Narinder Nathan
Mrs Surinder Kaur Sahola
Dr Mohinder Singh Sodhl
Mrs Satbir KauT Sokh
Mr Balkar Khur8na
MrAshishpal Singh
Mrs Sunder Chita
Mrs KU￿nt Kaur
Mr Gurmil Singh AhluwAlia
Mr Pararnjll Slngh Sandhu
Th8 Truste8s have applied suitable re¢Nitmènt and training procedures.
The trustees, report was approved by the Board of Trustees.
vtar Slngh Hoonjan
Trustee
Dated.. 7 February 2023

BRENT SIKH CENTRE
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2021
The trustees are responsible for preparing the Trustees. Report and the a¢¢ounts in accordance with applicable18W
and United Kingdom Accounting Standards Iuniled Kingdom Generally Accepted Accounting Pr8¢ti¢el.
The law applicable lo charities in England and Walès requires the Irusteos to prepare accounts for each financial
year which give a true and lair view of the state of affairs of the ¢h8rity and of the in¢oming ￿sOurceS and
application of resources of the charity for that year.
In preparing these accounts, the trustees are required lo..
seleol suitable ac¢ounting policies and then apply them consistently.,
observe the methods and principles In the Charities SORP.,
rnake judgements and eslimales that are reasonable and pnJdent-,
slate whelhÉr applicable accounting standards have bèen followed. subject 10 8ny material departures disclosed
and explained in the accounts., and
Prepare the accounts on the goino COn￿M basis unless it is inappropriate to presume that the charity will continue
in operation.
The trustees are respon51bl8 for keeping sufficient accounting records that disclose with reasonable a¢curacy al Sny
lime the financial position of the charity and enable them lo ensure that the accounts comply with the Charities Ad
2011, the Charity IA¢¢ounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also
responsible for safeguarding the assets of tho charity and hence for taking reasonable stops for the prevention and
detection of fraud and other irregularities.

BRENT SIKH CENTRE
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF BRENT SIKH CENTRE
Opinion
We have audited the financial stslemenls of Brent Sikh Centre Ithe 'charily'l for the year ended 31 December 2021
which comprise the statement of finan¢ial activities, the balance sheet and notes to the financial statements,
including significant accounting policies. The financial reporting framework that has been applied in their prsparation
is appli¢8ble law and United Kingdom A¢¢ounting Standards. including Finan¢ial Reportir)g Standard 102 The
Finan¢i41 Reporting Standard applic&bl8 in the UK and Republic of Ireland Iunited Kingdom Generally A¢¢epted
A¢¢ounling Practice).
In our opinion, the finanryal statements..
give a true and fair view of the state of the charity's affairs as al 31 December 2021 and of its incoming
resources and application ol resources. for the year then ended.,
have been properly prepared in accordance with United Kingdom Generally A¢¢epled Accounting Practlce.,
and
have been prepared in accordance with the requirernenls of the Ch8rllles Act 2011.
Basls for opinion
We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and appli¢8ble
law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for the sudit of
the financial slat&ments section of our report. We are independent of the charity in accordance with the ethical
requirements that are relevant to our audit of the financial stalerllenls in the UK, including the FRC'S Ethical
Stsndard, and we have fulfilled our other ethical responsibilities a¢¢ordance with these requirements. We believe
that th8 audit evidence we have obtsined is sufficient and appropriate lo provide a basis for our opinion.
Conclusions relatlng to going concern
In auditing the financial stslemenls, we have concluded that the trustees. use of the going concèrn basis of
accounting in the preparation of the financial statements is sppropriate.
Based on the work we have performed, we have not Idenlifled any material uncertainties relating to events or
Conditions that, individually or collectively, may cast significant doubt on the charity's ability to ¢ontinue as a going
concern for a period of al least twelve months frorn when tho financial statements are 8ulhorised for issue.
Our responsibilities and th8 responsibilities of tho IrLJs16es with respect lo going concem are described in thè
relevant sections of this report.
Other Information
The other information comprises the information included in the annual report other Ihan the financial stslements
and our audilorfs report thereon. The Iruslees are responsible for the other information contained within the annual
report. Our opinion on the financial slalemenls does not cover the other information and we do not express any form
of assurance oonclusion Ihereon. Our responsibilily is to read the other information and. in doing so, consider
whether the other information is materially inconsistenl with the financial statements or our knowledge obtsined in
the course of th8 audit, or otherwise appears lo be materially misslaled. If we identify such material inconsisl6ncies
or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement
in the financial statements themselves. If, based on the work we have performed, w8 conclude that there is a
material misstatement ol this other information, we are required lo report that fact.
We have nothing lo report in this regard.
Matters on which we are requlred to rèport by exceptlon
We have nothing lo report in respecl of the following matters in relation lo which the Charities IAccounts and
Reports) Regulations 2008 require us to report lo you if, in our opinion..
the information given in the finan￿al slalemenls is inconsislenl in any material respect with the trustees.
report,. or
sufficient accounting records have not been kept,. or
the financial slalements are not in agreement with the accounting re¢ords', or
we have not received all the information and explanations we requi￿ for our audit.

BRENT SIKH CENTRE
INDEPENDENT AUDITOR'S REPORT {CONTINUED)
TO THE TRUSTEES OF BRENT SIKH CENTRE
Responsibilities of trustees
As explained more fully in the slalement of Irustegs, responsibililias, the trustees are responsible for the preparation
of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as
the trustees determine is necessary to enable th6 preparation of financial s181tsments that are frée from material
misststemenl, whether due lo fraud or error. In preparing the financial stalemenls, the trustees are responsible for
assessing th8 Charity's ability lo continue as a going concern, disclosing, as applicable, matters related lo going
concern and using the going Concern basis ol accounting unless the trustees èither intend to ￿ase operations, or
have no realists'c alternative but to do so.
Audltor's responsibllities for the audit of the financial statements
We have been appointed as auditor under Saction 144 of the Charities Act 2011 and report in accordancg with the
Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material missl8lem8nt, whether due to fraud or error, and lo issue an auditor's report that includes our opinion.
Reasonable assurance is a high level of assuran¢e bul is not 8 guarantee that an audit conducted in accordance
with ISAS IUKI will always dele¢t a material rnisstatemenl when it exists. Misstatements arise from fraud or
error and are considered material if, individually or in the aggregate, they could reasonably be expected lo Influence
the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detsiled below.
A further description of our responsibilities is available on the Financial Reporting Council's website at.. https'.11
www.frc.org.uklaudilorsresponsibilities. This description forms part of our auditor's report.
Other matters
Your altention is drawn lo the fact that the charity has prepared financial 518lements in accordance with "A¢counting
and Reporting by Charities.. Statement of Recommended Pr8¢tice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard appli¢able in the UK and Republic of Ireland IFRS 1021" las
amended) in preference lo the Accounting and Reporting by Charities.. Statement of Recommended Practice issued
on 1 April 2005 which is réferred to in th8 extant regulations but has now been withdrawn.
This has been done in order for the financial statements to provide a true and fair view in accordance with Cu￿ent
Generally Accepted A¢¢ounting Practice.
Use of our report
This report is made solely to the Charity's trustees, as a body, in accordance with part 4 of the Charities IAccounts
and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitys Irusleès
those matters we are required lo slate to them in an auditor's Teport and for no other purpose. To the fullest exlenl
permitted by law, we do not accept or assume responsibility lo anyone other than the charity and the charity's
Iruslees as a body, for our audit work, for this report, or for the opinions we hav& formed.
Michael Barnett BA FCA (Senlor Statutory Auditor)
far and on behalf of Richard Anthony
Chartered Accountants
Statutory Auditor
2nd Floor Gadd House
Arcadia Avenue
London
N3 2JU

BRENT SIKH CENTRE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF BRENT SIKH CENTRE
Richard Anthony is eligible for appointrllenl as auditor of the charity by virtue of its eligibility for appointment as
auditor of a cofflpany under secb'on 1212 of the Companies Act 2006.

BRENT SIKH CENTRE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2021
un￿StrICted Unrestrlcted
funds
funds
2021
2020
Notas
Income from..
Donations and legacies
Investments
132,612
23,805
70,408
24,403
Total in¢ome
156,417
94,811
enditure on:
Charitable activities
127.501
123,709
Net incomellexpenditurel for the yearl
Net movèment in funds
28,916
128,8981
Fund bal8n¢es al 1 January 2021
4.171,210 4,200,108
Fund balances at 31 Decembèr 2021
4,200,126
4,171,210
The statement of financial a¢tivities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.

BRENT SIKH CENTRE
BALANCE SHEET
AS AT 31 DECEMBER 2021
2021
2020
Not•s
flxed assèts
Tangible assets
4,741,043
4,738,227
Curr•nt assèts
Debtors
Cash at bank and In hand
4,811
53,383
4,073
32,640
58,194
36,713
Cr•dltoTr- Amounts talllng due wlthln
one yèar
11
(19,614)
128,198)
Nel current assèts
38,580
8,515
Total Ass•ts l•s$ ¢urr•nt IlabllltlvJ
4,779,623
4.746,742
Credltorn: Amounts fAlllng du? aft•r
mor• than onè year
12
1579,497)
1575,5321
N•t •ss•ts
4,200,126
4.171,210
Incom• funds
General unfeslricted funds
R¢valualion
2,753,396
1.446.730
2,724,480
1,446,730
4.200.128
4,171,210
4,200.126
4,171,210
The financial statements were approved by the Trusloès on 7 Fabruary 2023
MrAvtaf Singh Hoonlan
Trustse

BRENT SIKH CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Accounting poll¢les
Charity information
Brent Sikh Centre is a UK Unincorporated Charity. The registered address is 241 Slag Lane, Kingsbury,
London NW9 OEF.
1.1 Accountlng conventlon
The financial slatamenls hava been prepared in accordance with the Charities Act 2011 and Accounting and
Reporting by Charities.. Slalement of Recommended Practice applicable to charities preparing their a¢¢ounts
in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021.
las amended for accounting periods commencing from 1 January 20161. The ¢harity is a Public 8enefit Entity
as defined by FRS 102.
The charity has taken advantage of the prowsions in the SORP for charities applying FRS 102 Update Bulletin
1 not to prepare a Slalement of Cash Flows.
The financial statements h8v$ departed from the Charities IAccounls and Reports) Regul81ions 2008 only to
the extent required lo provide a true and fair view. This departure has involved following the Ststement of
R&¢ommended Practice for charities applying FRS 102 rathor than the version of the Statement of
Recommended Practice which is referred to IN the Regulations bul which has since been withdrawn.
The finanaal stslements are prepared in slerling, which is the functional currency of the Charity. Monetary
amounts in these financial statements are rounded lo the nearest £.
The financial slalements have been prepared under the historical Cost convention, Imodified to includa the
revaluation of freehold properties and lo include investment properties and certain financial instruments al fair
valuel. The principal accounting policies adopted are sel out below.
1.2 Going concern
Al the lime of approving the financial st818ments, the trustees have a reasoneble expectation that the charity
has adequate resources lo Continue in operational existence for the foreseeable future. Thus the trustees
continLJe lo adopt the going ¢oncern basis of accounting in preparing the finan¢ial statements.
1.3 Charitable funds
Unrestricted funds are available for Ljse al the discretion of the trustees in furtherance of their charitsb5e
objethv8s.
Reslrictad funds are subject lo specific conditions by donors as to how Ihey may be used. Th& purposes and
uses of the reslricled funds are set out in the notes lo the financial statements.
Endowment funds are sublect lo specifi'c conditions by donors that the capllal musl be maintained by the
¢harity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been mel,
th8 amounts can be measured reliably, and il is probable Ihal income will be r8ceived.
Cash donations are recognised on re￿Ipt. Other donations a￿ recognised once the charity has been notified
of the donation, unless pérformance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under GM Aid or deeds of covenant is recognised al tha time of the donation.
Legaciés are recognised on receipt or otherwise if the charity has béen notified of an impending dislribulion,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
conlingenl asset.

BRENT SIKH CENTRE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
Accountln9 poli¢18s
(Continued)
The value of volunteer help received is not included in the accounts.
1.5 Expendlture
Expenditure is wognised once there is a legal or constructive obligation to transfer econornic benefit lo a
third party, il is probable that a transftsr of economic benefits will be required in settlement, and the amount of
the obligation can be measured reliably.
Expenditure Is classifled 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 allributable to 8 single
activity are allocated directly lo that activity. Shared costs which wntribule to more than one activity and
support costs which are not attributable to a single activity are apportioned between Ihose 8¢tivities on a basis
consistent with the use of resources. Central staff costs are alSo¢ated on the basis of time spent. and
depreciation charyes are allocated on the portion of the asset's use.
Grants payable without performance conditions are only ￿COgNised in the accounts when a commitment has
been made and there are no Conditions lo be met rel81ing to grant which remain in the control of the charity.
1.6 Tanglble fixed assets
Tangible fixed assets aro initially measured al cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreci8tion is recognised so as to write off the cost or valuation of assels18SS their residual values over their
useful lives on the following bases..
Freehold property
Leasehold property
Plant and machinery
Fixtur8s. litlings & equipment
Not dèpreciated
Not depreciated
15% reducing balance
150/0 reducing balance
Thts gain or loss arising on the disposal of an asset is determined as the differenc8 between the sale proce8ds
and the carrying value of the asset, and is reoognised in the statement of financial activities.
1.7 Impairment of fixed assèts
At eath reporting end dale, the charity reviews the carrying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the assèt is estimated in order to determine the exl8nt of the impairment
loss lif any).
1.8 Cash and cash aquivalents
Czsh and cash equivalents include cash in hand. deposits held at call with banks, other short-lerm liquid
investments with original malurilies of three months or less. and bank overdrafts. Bank overdrafts a￿ shown
within bormwings in ¢urrent li8bilities.
1.9 Flnanclal Instruments
The charity has elected lo apply the provisions of Section 11 'Basic Financia1 Instruments, and Section 12
'Olher Financial Instruments IssLJes' of FRS 102 to all ol its fin8ncial instruments.
Finan¢ial instruments are rècognised in the charity's balance sheet when the charity becom9s party lo the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial stalemenls, when
there is a legally enforceable right to sel off the recognised amounts and therts is an intention to sellle on a nel
basis or to realise the asset and settle the liability simultaneously.
10-

BRENT SIKH CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
A¢¢ounting pollcles
Icontlnued)
Bas1¢ flnancial assets
Basi¢ financial assets, which include debtors and cash and bank balances, ar8 initialty measured al
transaction price including transaction costs and are subséqijenlly carriod at amort1S8d cost using the effective
interest method unless the arrangement constilules a financing transaction, where the transaction is
measured 81 the present value of the future receipts discounted al 8 market rate of interest. Financial assets
Classified as receivable within one year are not amortised.
8asl¢ flnancial Ilabllilies
Basic financial liabilities, including creditors and bank loans are initially recognised at Iransa¢lion price un5ess
the arrangement constitutes a financing transaction, where the debt instrument is rneasured at the present
value of the future payments discounted at a market rate of inler&st. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried al arllortls￿ cost, using the effective interest rale meth<)d.
Trade crtsditors are obligations lo pay for goods or seNices that have been acouired in the ordinary course of
operations from suppliers. Amounts payable 8re classrfied 8s current liabilities if paymtsnt is due within one
year or less. If not, they are prasented as non-currenl liabilities. Trade credilors are recognised initially at
transaction price 8nd subsequently measured at amortised Cost using the effective interest method.
Derecognltlon of flnanclal liabilltlgs
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.10 Employoè benefits
The cost of any untjsed holiday entitlement is recognistsd in the period in which the employee's services are
r8ceived.
Temiination benefits are recognised immedialely a5 an expense when the charity is demonstrably committed
to lerminale the employment of an employee or to provide termin8tion benefits.
1.11 Rotlr8ment benafits
Payments to defined contribution retirement benefit schemes are Charged as an expense as they fall due.
Crltical accounting estim8tè$ and judgemants
In the application of the charity's a¢¢ounting policies, the trustees are required to make judgernents, estimates
and assLJmptions 8bout the carrying amount of assets and liabilities that are not readily apparent from other
Sour￿$. The estimates and aSS￿lated assumptions are based on hislori¢al experience and other factors that
are considered lo be relevant. Actual results may differ from these estimates.
The estimates and undedying assuTllPtions are reviewed on an ongoing basis. Revisions to accounting
estimates 8rè recognised in Ihe period in which the eslimate is révised where the revision affects only that
period, or in the period of the rewsion and future periods Whe￿ the revision affects both current and future
periods.

BRENT SIKH CENTRE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
Donatlons and legacies
2021
2020
Donations and gifts
GiftAid
132,612
51.525
18,883
132,612
70.408
Investments
Unrestricted Unreslri¢led
funds
funds
2021
2020
Rental income
23,805
24,403
Governance ¢osts
2021
2020
Staff costs
DepTeciation and impairment
R8tes
Insuran
48,171
2,283
3,844
6,596
52,473
1,786
5,908
7.294
F li
Light and heat
Repairs and maintenance
Telephone and fax
Cleaning
Sundry expenses
Bank charges
Bank Interest Paid
Audit fees
19,272
25,356
641
94
268
759
15,417
4,800
19,176
11,455
635
843
2,552
182
16.605
4,800
127,501
123,709
127.501
123,709
Trustees
None of the trustees lor any persons connected with them) received any remuneration during the year.
12

BRENT SIKH CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
Employ¢e$
Number of employees
The average monlhly number of employees during the year was..
2021
Numbor
2020
Number
Admlnistration
Employment costs
2021
2020
Wages and salaries
Social security costs
Other pension costs
46.788
49,213
871
2.389
1,383
48,171
52,473
Honorarium Cost amounting lo £18,100 12020.. £10,630) répresents the Cost of casual workers. who assist
various functions when the requirement arises.
There were no employees whose annual remuneration was £60.000 or more.
Tangibl& fixed assets
Freehold
propÈrty
Leasehold
property
Plant and
machinery
Flxture¥,
fltt¢ngs &
8qulpment
Total
Cost
Al 1 January 2021
1,167,738 3,560,364
3,668
27,105
4,758,875
Al 31 December 2021
1,167,738 3,560,364
3,668
27,105
4.758,875
Depre¢iatlon and impalrment
At 1 January 2021
DepTe¢iation charged in the year
3,184
12,450
2,198
15,634
2,198
At 31 December 2021
3,184
14.648
17,832
Carrying amount
At 31 De¢èmber 2021
1.167,738 3,560,364
484
12,457
4,741,043
At 31 December 2020
1,167,738 3,560,364
$69
9,556
4.738,227

BRENT SIKH CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
D¢btor$
2021
2020
Amounts falllng due withln one year:
Prepayments and accrued income
4,811
4,073
10 Loans and overdrafts
2021
2020
Bank loans
586,541
593,585
Payable withln one year
Payable after one year
7,044
579,497
18,053
575,532
The long-term loans ar8 se¢urgd by fixed charges over tha assets of the Charity.
The loan and interest is Tep8y8ble by 240 inslalrNenls of £3,634 from September 2018, however, addition81
repayments can be made al any time. Interest is charged at 2.5.10 per annum over base rate.
11 Creditors- amounts falling due ￿thIn one year
2021
2020
Notes
Bank loans
Other taxation and social security
Other creditors
Accruals and deferred income
10
7,044
809
6,961
4,800
18,053
780
2,165
7,200
19,614
28,198
12 Creditors-. amounts falling due after more than one year
2021
2020
Notes
Bank loans
10
579.497
575,532
13 Rèlated party transactlons
There were no disd0s8ble related party transactions during the year12020- nonel.
14-