EK NIWAS UNIVERSAL DIVINE TEMPLE REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 Charity Commission Reference No: 1056024 CONfENTS Page Reference and administrative details Trustees, Report Independent Examiner's Report Rtteipts and payments account Statement of assets and liabilities Notes to the accounts EK NIWAS UNIVERSAL DIVINE TEMPLE REFERENCE AND ADMINISTRATIVE DETAILS For the year ended 31 December 2023 Charit), reg. No: 1056024 Principal Office: 71-72 Dudley Road Wolverhampton West Midlands WV2 3BY Trustees: Mr Gurieet Singh Mr Dalbir Chand Mr Malkiat Singh Mr Manjit Singh Bhamrn Bankers: Barclays Bank PIC Queens Square Wolverhampton Accountants: Mahmood Ahed & Co Chartered Certified Accountants 784 Alum Rock Road Bimingham B8 ?TE EK NIWAS UNIVERSAL DIVINE TEMPLE TRUSTEES, ANNUAL REPORT For the year ended 31 December 2023 Structure, Governance and management Ek Niwas is registered as a charity with Charity Commission under charity no: 1056024 on 10 June 1996. It is governed by its constitution adopted on 27 January 1995. The executive Committee is responsible for the general control and management of the chariti,. The executive committee meets monthly and is responsible for all decisions taken in relation to running the Temple and the community facililies and the activities provided by the charity. The day to day managiement of the temple and community facilities and projects are delegjated to volunteers. Objectives and activities The Objects of the charity are: to advance r¢ligion - to promote the education of persons who through their social and economic circumstances are in need and unable to gain employment to provide facilities and recreation and leisure time occupation - to advance education by providing advice and guidance upon questions of housing, social welfare benefits, unemployment and related topics. The charity carries out wide range of activities in pursuance of its charitable aims. The executive committee consider that these activities sum17]arised below and others provide benefit to the local and wider community. 'fhe main activities undertaken for the public benefit in relation to these objects include Counselling service. freefoo(V langyar. Music tuition. probation services, University and school trips. Heritsge open days and visiting patients in hospitals. Statement of public benefit The trustees confinn that they have complied with their duty to have due regard to the guidance on public benefit published by Charity commi￿]0￿ in exercising their powers and duties. The public benefit of the charity's activities are outlined under (Objectives and activities) above. Achievements and perfornianee Counselling services to unemployed. illiterate. disabled, bereave(L alcoholics, drug addicts. mentally unstable and others whoever requires guidance. rree foo¢ll Langar are popular which are prepared on Tuesdays, Thursdays, and Sundays for devotees, visitors and the homeless. On other days prashad ( blessed food) is given lo all attendees. Universily and school trips are provided. Educational establishments contact the charity to arrange for coaches to visit the temple and to receive our teachings of tolerance and acceptance of different beliefs and religions. Financial review The charily's only source of income is donations received. Total receipts on ordinary unrestricted funds were £ 74.051 (2022- £56,852) Volunteers are important resources in both our faith and community work. Volunteers are involved in mosl of our community activities and we have over 20 people regularly giving their time. We encourage all members of the temple to be involved in voluntary activities and to share their skills with others. The charity is grateful for the considerable number of volunteers that assisl with its activities Risk management The trustees have assessed the major risks to which the charity is exposed. in particular those related to the operations and finances of the project , and are satisfied that systems are in place to mitigate our exposure to major risks. Reserves policy The Reserve Fund represents unrestricted funds. The Trustees aim to maintain sufficient reserves so as to give flexibility to cover temporary, timing differences for donations received. adequate working capital for core costs and which allow them to respond quickly to ihe needs of the Charity. The report was approved by the Trustees on 20 August 2024 and signed on their behalf by Gurjeei Singh . Trustee Registered charity no: 1056024 Independent Examiner's Report to the Trustees of Ek Niwas Universal Divine Temple I report to the Trustees on my examination of the accounts of Ek Niwas Universal Temple for the year ended 31 December 2023 whlch are set out on pages S to 7 . Respectlve responslbllltles and basis of report A8 the charity's trustees. you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (°the Act"). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5){b) of the Act. Independent examlnerf8 Statement I have completed my examination. I confinn that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: the accounting records were not kept in accordance wth section 130 of the Charities Act,. or the accounts did not accord with the accounting records; or I have no concems and have come across no other matters in connection with the exarnination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. MAHMOOD AHED CHARTERED CERTIFIED ACCOUNTANT 784 Alum Rock Road Ward End Birmingham B8 2TE 20 August 2024 EK NIWAS UNIVERSAL DIVINE TEMPLE Registered charity no: 1056024 RECF.IPTS AND PAYMENTS ACCOUNTS For the year ended 31 December 2023 Unrestricted Funds 2023 Total Funds 2022 RECEIPTS Donations Otlier income Gift Aid donations 60.1?8 500 27,851 56.852 3,350 TOTAL RECEIPTS 88,479 60,202 PAYMENTS Donaiions Food purchases Wa&)es Rates and water Insurance 14eat and light Telephone Post and stationery Motor and travelling Repairs and renewals Cleaning and hygiene Sundry expenses Paye paid Accountancy fee Motor vehicle Plaiil and machinery 4.375 756 12,000 2,494 3,991 29,754 1,238 192 1.250 1.705 12,000 2,869 3,502 6.433 1.347 120 761 8.091 905 14 55 650 4.000 5.747 6.601 912 700 1,280 TOTAL PA YMENTS 66.692 49,449 NET RECEIPTS/(PAYMENTS) 21,787 10,753 TOTAL CASH BROUGHT FORWARD 22,876 12,123 TOTAL CASH CARRIED FORWARD 44.663 ?2,876 EK NIWAS UNIVERSAL DIVINE TEMPLE Registered charity no: 1056024 STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 2022 2023 2022 Cash funds Bank current account Cash in hand 44.038 625 21.494 1,382 Assets at Cost retained for the Charity's use (unrestricted funds) Motor vehicle Furniture and equipment 4.000 26.956 4,000 26.956 Liabilities (unpaid at the year end) Accouniancy fee 700 650 Approved by the Trustees on 20 August 2024 and signed on their behalf by Mr Gurjeet Singh Gurjeet Singh -ChairniAn EK NIWAS UNIVERSAL DIVINE TEMPLE Registered charity no: 1056024 NOTES TO THE ACCOUNTS For the year ended 31 December 2023 I. ACCOUNTING POLICIES (a) Basis ofpreparalion The accounts have been prepared on a receipts payments basis as pennitted under section 133 of the Charities Act 2011 (b) Fund oeeounling General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. 2. TRUSTEES, REMUNEII4TION AND EXPENSES During the year, no trustee received nor waived any remuneration for the services or any reimbursement of expenses (2022- nil) 3.GOING CONCERN "rrusiee's are satisfied ihat the charity will be able to continue its activities as place of worships ate now allowed lo reopen. Also there should be no impac( on charities reserve policy.