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2020-12-31-accounts

Registered Charity Number 1071296

The United Sikh Association Guru Gobind Singh Gurdwara

Report and Accounts

For The Year Ended 31 December 2020

Guru Gobind Singh Gurdwara Report and accounts Contents

Page
Charity's information 1
Trustee's Report 2
Statement of trustees' responsibilities 5
Independent Examiner's Report 6
Statement of Financial Activities 8
Income and Expenditure account 9
Statement of total recognised gains and losses 10
Movements in Accumulated Funds 10
Balance sheet 11
Notes to the accounts 12
Detailed Statement of Financial Activities 18

Guru Gobind Singh Gurdwara Company Information

Trustees

Karenjeet Kaur Rajwinder Singh Gill Satnam Singh Gurjit Singh Balwinder Singh Bains

President

Ajit Singh Gill

Secretary

Mohinder Singh Maan

Accountants

Sidhu & Co 4 Albert Road Queensbury Bradford West Yorkshire BD13 1PB

Bankers

Barclays Bank PLC 10 Market Street Bradford BD1

Solicitors

Avisons Solicitors Carter House 723 Leeds Road Bradford BD3 8DG

Registered office

Gobind Marg (Malvern Street) Bradford West Yorkshire BD3 9JN

Registered number 1071296

1

Guru Gobind Singh Gurdwara

The report of the trustees for the year ended 31 December 2020

Introduction

The trustees present their annual report and accounts for the year ended 31st December 2020. The financial statements have been prepared in accordance with the accounting policies set out on page 6 and comply with the charity's constitution.

The board of trustees are satisfied with the performance of the charity during the year and the position at 31st December 2020 and consider that the charity is in a strong position to continue its activities during the coming year, and that the charity's assets are adequate to fulfil its obligations.

Name, registered office and constitution of the charity

The full name of the charity is Guru Gobind Singh Sikh Temple

Date of formation 02 Septmber 1978 The Principal Office is Gobind Marg, Bradford, BD3 9JN Charity Registration Number 1071296 The telephone number is 01274 727938

A summary of the objects of the charity as set out in its governing document.

The charity is governed by its constitution and its main objects are:-

(B) To advance education both generally and in the principles of the Sikh faith.

(C) To provide assistance to the poor and needy.

(D) To provide facilities for recreational and social activities.

(E) To run the Gurdwara according to the Constitution.

(F) To propagate Sikhism and Amrit Parchar.

(G) To educate generally in the principles of the Sikh faith, in the relevant language.

(H) To help the faithful who believe in the teachings of the Ten Gurus and the Guru Granth Sahib.

(I) To arrange events for the Sikh Sangat and others for the understanding of the mission and life histories of the Gurus.

(J) To organise events for the celebration of the birth anniversaries and commemoration of the martyrdom days of the Gurus and Sikh festivals.

(K) To arrange weddings and other ceremonies according to Sikh traditions (means Gurmaryada) and the laws of this country.

(L) To support organisations at local, national and international levels which promote harmony and understanding amongst different communities and faith groups.

(M) To support and promote charitable causes for helping the poor and needy around the world.

(N) To organise and encourage the young and the children to take part in Panjabi (Gurmukhi) classes.

(O) To provide day care facilities for the elderly and the disabled; creche provisions for the children under 5 and after school educational facilities in IT, English and Maths for the young aged 6-18 as well as education and training provisions for adults.,

(P) To provide information, advice and guidance and counselling on a range of matters.

(Q) To encourage and promote the elimination of all forms of discrimination.

2

Guru Gobind Singh Gurdwara

The report of the trustees for the year ended 31 December 2020

Achievements and Performance of the Charity

  1. The charity is fulfilling its main object of providing a place of worship and other related activities for the local Sikh Community satisfactorily.

  2. Religious ceremonies are performed regularly on a daily and weekly basis

  3. Punjabi teaching school has approximately 150 students attending regularly.

  4. Religious dignitaries are encouraged to lecture or give performances on Sikhism.

  5. Provide day care centre facilities for elderly peoples.

Fundraising activities

The charity is financed by voluntary contribution by its members and visitors of the temple. However because of distruption caused by COVID-19 lockdown restrictions, there has been a big drop in voluntary donations receivable. Inspite of the set back experienced by the charity, the current year has been fairly successful in meeting its financial objectives in order to provide the regular services. The charity is also able to raise funds in form of gift aid rebate from HM Revenue & Customs.

Structure, Governance and Management

Nature of the Governing Document and constitution of the charity

The charity is managed by the office bearers and committee members. The trustees do not take part in the management of the temple. All the real property of the charity is vested in the trustees and are responsible for the safe custody and conduct of all funds of the temple.

The methods adopted for the recruitment and appointment of new trustees

According to the contstitution the following considerations are appllicable for the appointment of trustees:-

1.) Five trustees are elected for a period of four years only by the general body of members.

2.) Out of total of five trustees at least one must be female.

5.) Each prospective trustee is required to pay non refundable nomination fee of £200. 6.) On the matter of general membership eligibility, only a person who has been attending the Gurudwara regularly for at least two years prior to date of current election will be considered for membership.

The organisational structure of the charity and how decisions are made.

The charity is governed by the Board of Trustees,which is responsible for the policies of the organisations. The trustees meet as frequently as necessary but at least once in two months and delegate the general management of the charity to the management committee. The management committee also meet regularly once every month to deal with routine administrative matters. All major decision are taken in conjunction with the agreement of the Board of trustees.

3

Guru Gobind Singh Gurdwara

The report of the trustees for the year ended 31 December 2020

Financial Review

Policies on reserves

It is the policy of the charity to maintain unrestricted funds at a level which equate to approximately 6 months unrestricted expenditure. This provides sufficient funds to cover management and administration and support costs. Unrestricted funds are maintained at least at this level throughout the year.

Principal funding sources and how expenditure in the year under review has supported the key objectives of the charity.

The Charity is financially sound and will be able to conduct its affairs in order to carry out its objectives for the foreseeable futures.

During the year the charity was sucessful in meeting its contractual obligations against both the comercial and flexible mortgages.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Transactions and Financial position

The financial statements are set out on pages 8 to 11. The financial statements have been prepared implementing the 2005 Revision of the Statement of Recommended Practice for Accounting and Reporting by Charities issued by the Charity Commission for England and Wales (revised in June 2008) and in accordance with the Financial Reporting Standard for Smaller Entities ( effective April 2008) . Inspite of reduced income due to COVID-19 lockdown, the trustees consider the financial performance by the charity during the year to have been fairly satisfactory.

The Statement of Financial Activities show net incoming resources for the year of a revenue nature of £322,958 and net realised incoming resources of a capital nature of £75,540 making net overall realised incoming resources of £4,560,769.

The reserves at the year end after accounting for unrealised losses stand at £4,560,769.

A majority of the expenditure is spent on management and administration of the charity.

Specific changes in fixed assets

Changes in fixed assets are shown in detail in the notes to the accounts.

Capital expenditure during the year in respect of (1) land & building, improvments and refurbishments was NIL (2) Fixture, Fittings and Equipments was £510.

4

Guru Gobind Singh Gurdwara

The report of the trustees for the year ended 31 December 2020

Solicitors

Avisons Solicitors Carter House 723 Leeds Road Bradford

Fountain House 4 South Parade Leeds, LS1 5QX

Statement of Trustees' Responsibilities

Charity Law requires the Board to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-

The trustees are also responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are also responsible for the contents of the trustees' report, and the responsibility of the independent examiner in relation to the trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements.

Karenjeet Kaur Trustee

5

Guru Gobind Singh Gurdwara Independent Examiner's Report to the trustees of the charity

Report of the Independent Examiner to the trustees

on the accounts of the Charity for the year ende 31 December 2020

I report on the financial statements of the Charity on pages 8 to 11 which have been prepared in accordance with the Charities Act 1993 and with the Financial Reporting Standard for Smaller Entities (FRSSE), effective January 2007 , adapted to meet the needs of unincorporated organisations, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2005, revised in June 2008, under the historical cost convention and the accounting policies set out on page 12.

Respective responsibilities of trustees and examiner

As described on page 5 , the Charity's trustees are responsible for the preparation of the financial statements. The trustees consider that the audit requirement of Section 43(2) of the Charities Act 1993 (the Act) does not apply, and that there is no requirement in the governing document or constitution of the Charity for the conducting of an audit. It is my responsibility to state , on the basis of the procedures specified in the General Directions given by the Charity Commissioners for England & Wales under Section 43(7)(b) of the Act , whether particular matters have come to my attention.

Basis of opinion and scope of work undertaken

I conducted my examination in accordance with the General Directions given by the Charity Commissioners for England & Wales in relation to the conducting of an independent examination. An independent examination includes a detailed review of the accounting records kept by the Charity and of the accounting systems employed by the Charity and a comparison of the financial statements with those records. It also includes consideration of any unusual items or disclosures in the financial statements , and seeking explanations from you as trustees concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of the Charities legislation and that the financial statements comply with the Statement of Recommended Practice issued by the Charity Commissioners for England & Wales (effective April 2005), on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.

The procedures undertaken do not provide all the evidence that would be required in an audit , and information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity.

We planned and performed our examination so as to satisfy ourselves that the objectives of the independent examination are achieved and before finalising the report we obtain written assurances from the trustees of all material matters.

6

Independent Examiner's Statement, report and opinion

Subject to the limitations upon the scope of my work as detailed above , in connection with my examination , no matter has come to my attention :

1) which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 41 of the Act; and to prepare financial statements which accord with the accounting records and to comply with the accounting requirements of the Act or of the Charities (Accounts and Reports) Regulations 2005 have not been met or

2) to which, in my opinion , attention should be drawn to enable a proper understanding of the accounts to be reached.

This report is in respect of an examination carried out under section 43 of the 1993 Act and in accordance with any directions given by the Commissioners under subsection (7)(b) of that section which are applicable.

Sidhu & Co

Chartered Certified Accountants

4 Albert Road Queensbury Bradford West Yorkshire BD13 1PB

The date upon which my opinion is expressed is :- 17 October 2021

7

Guru Gobind Singh Gurdwara Statement of Financial Activities for the year ended 31 December 2020

Notes
Incoming resources
Incoming resources from generated funds
Voluntary Income
Activities for generating funds
Incoming resources from charitable activities
Total incoming resources
Costs of charitable activities
Governance costs (Wages + Casual)
Other resources expended (Bank Interest)
Total resources expended
Net incoming resources
before transfers between funds
Net incoming resources before
Other recognised gains and losses
Other recognised gains and losses
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total Funds carried forward
Funds
Funds
Funds
Total Funds
2020
2020
2020
2019
£
£
£
£
313,839
-
313,839
482,909
8,967
-
8,967
11,580
152
-
152
15
322,958
-
322,958
494,504
188,519
-
188,519
220,219
56,191
-
56,191
66,348
2,708
-
2,708
4,461
247,418
-
247,418
291,028
75,540
-
75,540
203,476
75,540
-
75,540
203,476
75,540
-
75,540
203,476
4,485,229
-
4,485,229
4,281,753
4,560,769
-
4,560,769
4,485,229

The net movement in funds referred to above is the net incoming resources as defined in the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commission for England & Wales and is reconciled to the total funds as shown in the Balance Sheet on page 11 as required by the said statement.

All activities derive from continuing operations

The notes on pages 12 to 19 form an integral part of these accounts.

8

Guru Gobind Singh Gurdwara Statement of Financial Activities for the year ended 31 December 2020

Income and Expenditure Account for the year ended 31 December 2020

Turnover
Direct costs of turnover
Gross surplus
Governance costs (Wages + Casual)
Operating surplus
Interest payable (Bank Interest)
Surplus on ordinary activities before tax
Surplus for the financial year
Gift Aid Payments
Retained surplus for the financial year
All activities derive from continuing operations
2020
£
322,958
188,519
134,439
56,191
78,248
(2,708)
75,540
75,540
-
75,540
2019
£
494,504
220,219
274,285
66,348
207,937
(4,461)
203,476
203,476
-
203,476

The notes on pages 12 to 19 form an integral part of these accounts.

9

Guru Gobind Singh Gurdwara Statement of Financial Activities for the year ended 31 December 2020

Statement of Total Recognised Gains and Losses
for the year ended 31 December 2020
Excess of income over expenditure before realisation of assets
Profit per Profit and Loss account
Net Movement in funds before taxation
2020
2019
75,540
203,476
75,540
203,476
75,540
203,476

Movements in revenue and capital funds for the year ended 31 December 2020

Revenue accumulated funds
Accumulated funds brought forward
Recognised gains and losses before transfers
Closing revenue accumulated funds
Unrestricted Restricted
Total
Last year
Funds
Funds
Funds
Total Funds
2020
2020
2020
2019
£
£
£
£
4,485,229
-
4,485,229
4,281,753
75,540
-
75,540
203,476
4,560,769
-
4,560,769
4,485,229
4,560,769
-
4,560,769
4,485,229
£
£

The notes on pages 12 to 19 form an integral part of these accounts.

Summary of funds **Designated ** **Unrestricted ** Restricted Total Last Year
Funds Funds Funds Funds Total Funds
2020 2020 2020 2020 2019
Revenue accumulated funds - 4,560,769 - 4,560,769 4,485,229

The statement of changes in resources applied for fixed assets for Charity use is shown in the notes

The notes on pages 12 to 19 form an integral part of these accounts.

10

Guru Gobind Singh Gurdwara Balance Sheet as at 31 December 2020

Notes
2020
£
The assets and liabilities of the charity :
Tangible assets
6
4,462,828
Total fixed assets
4,462,828
Current assets
Stocks & Work in progress
8,827
Debtors
7
704
Cash at bank and in hand
320,801
Total current assets
330,332
amounts due within one year
8
(117,074)
Net current assets
213,258
Total assets less current liabilities
4,676,086
Creditors:-
amounts due after more than one year
9
(115,317)
Net assets including pension asset / liability
4,560,769
The funds of the charity :
Unrestricted income funds
Unrestricted revenue accumulated funds
4,560,769
Designated revenue funds
-
Unrestricted capital funds
Designated fixed asset funds
-
Total unrestricted funds
4,560,769
Restricted income funds
Restricted capital funds
Total restricted funds
-
Total charity funds
4,560,769
Karenjeet Kaur
Trustee
Approved by the trustees on 17 October 2021
The notes on pages 12 to 19 form an integral part of these accounts.
8,827
631
245,638
2019
£
4,482,534
255,096
4,485,229
-
-
4,600,546
(115,317)
4,485,229
4,485,229
-
4,485,229

11

Guru Gobind Singh Gurdwara Notes to the Accounts for the year ended 31 December 2020

1 Accounting policies

Basis of preparation of the accounts

The financial statements have been prepared in accordance with the Financial Reporting Standard for Smaller Entities (FRSSE), effective April 2008 , and all other applicable accounting standards, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, (revised June 2008) adapted to meet the needs of unincorporated organisations . The accounts have been drawn up in accordance with the provisions of the Charities Acts , and include the results of the charity's operations which are described in the Trustees' Report, all of which are continuing.

Insofar as the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, (revised June 2008) requires compliance with specific Financial Reporting Standards other than the FRSSE then the specific Financial Reporting Standards have been followed where their requirements differ from those of the FRSSE.

Accounting convention

The financial statements are prepared,on a going concern basis, under the historical cost convention as modified by the revaluation of freehold land and buildings and fixed asset investments.

The charity is entirely dependent on continuing donations, grants and gift aid rebates and as a consequence the going concern basis is also dependent on the continuing donations, grants and gift aid rebates.

Incoming Resources

Donations, grants and gift aid rebates are accounted for as received by the charity. Where funding is specifically for spending in a subsequent accounting period then the relevant portion is deferred and included within creditors. Incoming resources also includes income from the sale of publications and other items, and hire of kitchen and hall facilities.

Recognition of liabilities

Liabilities are recognised on the accruals basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the Statement of Recommended Practice for Accounting and Reporting (revised June 2008) , issued by the Charity Commissioners for England & Wales .

Fixed assets and depreciation

Free hold properties are not depreciated as the trustees do not consider that there has been any impairment in value.

12

Guru Gobind Singh Gurdwara Notes to the Accounts for the year ended 31 December 2020

2 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to the Sharomani Gurdwara Parbandhak Committee, Amritsar, Panjab, India.

3 Surplus for the financial year
2020
2019
£
£
This is stated after crediting :-
Revenue Turnover from ordinary activities
322,958
494,504
and after charging:-
Depreciation of owned fixed assets
20,214
23,623
Legal fees
17,640
5,941

Funds belonging to the charity have been used for the purchase of insurance to protect the charity from loss arising from the neglect or defaults of its trustees,employees or agents, or to indemnify its trustees,employees or agents, against the consequences of any neglect or default on their part. The sum expended on such insurance was as indicated in the above schedule.

4 Statement that no expenses were paid to trustees or connected persons

No expenses were paid to trustees or persons connected with them.

13

Guru Gobind Singh Gurdwara Notes to the Accounts

for the year ended 31 December 2020

5 Staff Costs and Emoluments 2020 2019
£ £
Gross Salaries 56,191 66,348
Numbers of full time employees or full time equivalents 2020 2019
Engaged on charitable activities 3 3
There were no fees or other remuneration paid to the trustees
There were no employees with emoluments in excess of £60,000 per annum

Neither the trustees nor any persons connected with them have received any remuneration, either in the current year or the prior year.

6 Tangible functional fixed assets

Freehold
Land and
buildings
£
Asset cost, valuation or revalued amount
At 1 January 2020
4,313,814
Additions
-
Disposals
-
At 31 December 2020
4,313,814
Accumulated depreciation and impairment provisions
At 1 January 2020
-
Depreciation on revaluation
-
Charge for the year
-
At 31 December 2020
-
Net book value
At 31 December 2020
4,313,814
At 31 December 2019
4,313,814
7
Debtors
Prepaid expenses
Plant,
Machinery &
Vehicles
£
410,943
510
(2)
411,451
242,223
-
20,214
262,437
149,014
168,720
2020
£
704
Total
£
4,724,757
510
(2)
4,725,265
242,223
-
20,214
262,437
4,462,828
4,482,534
2019
£
631

14

Guru Gobind Singh Gurdwara Notes to the Accounts for the year ended 31 December 2020

8
Creditors: amounts falling due within one year
Bank loans and overdrafts
Accrued expenses
9
Creditors :- Amounts Falling due after one year
Bank loans and overdrafts
10 Analysis of the Net Movement in Funds
Net movement in funds from Statement of Financial Activities
Net resources applied on functional fixed assets
Net movement in funds available for future activities
2020
£
108,408
8,666
117,074
2020
£
115,317
2020
£
75,540
(512)
2019
£
126,734
10,350
137,084
2019
£
115,317
2019
£
203,476
(29,985)
75,028 173,491
**11 ** Particulars of Individual Funds and analysis of Particulars of Individual Funds and analysis of assets and liabilities representing funds assets and liabilities representing funds assets and liabilities representing funds
funds funds funds Funds
£ £ £ £
Tangible Fixed Assets 4,462,828 - - 4,462,828
Current Assets 330,332 - - 330,332
Current Liabilities (117,074) - - (117,074)
Long Term Liabilities (115,317) - - (115,317)
4,560,769 - - 4,560,769
£ £ £ £
At 1 January 2020 Unrestricted Designated Restricted Total
Tangible Fixed Assets 4,482,534 - - 4,482,534
Current Assets 255,096 - - 255,096
Current Liabilities (137,084) - - (137,084)
Long Term Liabilities (115,317) - - (115,317)
4,485,229 - - 4,485,229

15

Guru Gobind Singh Gurdwara Notes to the Accounts for the year ended 31 December 2020

Funds at
2019
£
Voluntary Income
-
Activities for generating funds
-
Incoming resources charitable activ
-
Costs of charitable activities
-
Governance costs
-
Other resources expended
-
Unrestricted revenue accumulated f
4,485,229
4,485,229
Movements
in
Funds
as below
£
313,839
8,967
152
(188,519)
(56,191)
(2,708)
-
75,540
Transfers
Between
funds
£
-
-
-
-
-
-
-
-
Funds at
2020
£
313,839
8,967
152
(188,519)
(56,191)
(2,708)
4,485,229
4,560,769

Analysis of movements in funds as shown in the table above

Incoming
Resources
£
Voluntary Income
313,839
Activities for generating funds
8,967
Incoming resources charitable activ
152
Costs of charitable activities
-
Governance costs
-
Other resources expended
-
322,958
Outgoing
Resources
£
-
-
-
188,519
56,191
2,708
247,418
Gains &
Losses
£
-
-
-
-
-
-
-
Movement
in funds
£
313,839
8,967
152
(188,519)
(56,191)
(2,708)
75,540

16

Guru Gobind Singh Gurdwara Schedule to the Statement of Financial Activities for the year ended 31 December 2020

Status of this schedule to the Statement of Financial Activities

The schedules on the following pages are required by the disclosure requirements of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2005.

As such, they form a part of the accounts required by the Charities (Accounts and Reports) Regulations 2008.

**Unrestricted ** Restricted Total Prior Period
Funds Funds Funds Total Funds
2020 2020 2020 2019
£ £ £ £
Incoming Resources
Voluntary Income
Grants, legacies and donations
Government and public bodies
Incoming resources of a revenue nature
Revenue Grants & Donations 136,023 - 136,023 407,981
Gift aid rebate 119,327 - 119,327 60,948
Total 255,350 - 255,350 468,929
Total Grants,Legacies & Donations Received 255,350 - 255,350 468,929
Other voluntary income
Members' Subscriptions 100 - 100 3,055
Sponsorship income 58,389 - 58,389 10,925
Total other voluntary income 58,489 - 58,489 13,980
Total Voluntary Income 313,839 - 313,839 482,909
Activities for generating funds
Fundraising activities 4,812 - 4,812 4,520
Shop income from sale of bought in goods 405 - 405 760
Temporary letting and licensing of charitable propert 3,750 - 3,750 6,300
Total of activities for generating funds 8,967 - 8,967 11,580
Incoming resources from charitable activities
Other charitable activities 152 - 152 15
charitable activities 152 - 152 15
Total Incoming Resources 322,958 - 322,958 494,504
Costs of generating funds
Charitable expenditure
Management and administration costs
in support of charitable activities
Direct support costs
Travel , Camps, Sports - - - 4,130
Gurpurb Celebrations / Fireworks - - - 5,282
- - - 9,412
Employee costs:
Training and welfare 1,241 - 1,241 -
Motor expenses 3,438 - 3,438 4,323
Communal meals 9,425 - 9,425 62,062
14,104 - 14,104 66,385

17

Guru Gobind Singh Gurdwara Schedule to the Statement of Financial Activities for the year ended 31 December 2020

Status of this schedule to the Statement of Financial Activities

The schedules on the following pages are required by the disclosure requirements of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2005.

As such, they form a part of the accounts required by the Charities (Accounts and Reports) Regulations 2008.

Premises Costs
Rates, water and service charges
Insurance
Light and heat
Cleaning
Premises repairs and renewals
General administrative expenses:
Telephone and fax
Stationery and printing
Information and publications
Subscriptions
Equipment expenses
Bad debts
Advertising and PR
Bank charges
Sundry expenses
Professional fees in support of charitable activities
Legal fees
Depreciation of fixed assets used for governance
Total Support costs
Grants paid as shown in the detailed schedule
Support costs for grants paid
Total Expended on Charitable Activities
Unrestricted Restricted
Total
Prior Period
Funds
Funds
Funds
Total Funds
2020
2020
2020
2019
£
£
£
£
11,935
-
11,935
23,433
9,705
-
9,705
6,669
21,679
-
21,679
38,275
5,200
-
5,200
2,689
29,942
-
29,942
21,443
78,461
-
78,461
92,509
2,311
-
2,311
2,325
471
-
471
1,341
1,993
-
1,993
3,799
-
-
-
67
1,487
-
1,487
-
-
-
-
261
150
-
150
1,290
987
-
987
1,811
201
-
201
255
7,600
-
7,600
11,149
17,640
-
17,640
5,941
20,214
-
20,214
23,623
37,854
-
37,854
29,564
138,019
-
138,019
209,019
50,500
-
50,500
11,200
188,519
-
188,519
220,219

Governance costs that are not direct management functions inherent in generating funds, service delivery and programme or project work (including management and administration costs)

Specific governance costs
Salaries - Administrative staff
Total governance costs
56,191
-
56,191
66,348
56,191
-
56,191
66,348

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Guru Gobind Singh Gurdwara Schedule to the Statement of Financial Activities for the year ended 31 December 2020

Status of this schedule to the Statement of Financial Activities

The schedules on the following pages are required by the disclosure requirements of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2005.

As such, they form a part of the accounts required by the Charities (Accounts and Reports) Regulations 2008.

Unrestricted Restricted Unrestricted Restricted Total Prior Period
Funds Funds Funds Total Funds
2020 2020 2020 2019
£ £ £ £
Other resources expended
Interest payable 2,708 - 2,708 4,461
Total Other Resources Expended 2,708 - 2,708 4,461
A Detailed schedule of grants paid to achieve the objects of the charity
2020 2019
£ £
Grants to Institutions
Grants payable in furtherance of the charity's object 50,500 - 50,500 11,200
Total Institutional grants 50,500 - 50,500 11,200
Total of all grants paid 50,500 - 50,500 11,200

Appendices to the Statement of Financial Activities for the year ended 31 December 2020

The following appendices are attached to detail the activity analysis required by the 2005 Revision of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2005.

1. Analysis of Total Incoming & Outgoing Resources by Activity

2. Analysis of Total Support Costs by Activity

3. Analysis of charitable expenditure by activity

4. Analysis of grants made by activity

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