OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-12-31-accounts

Registered Charity Number 1071296

The United Sikh Association Guru Gobind Singh Gurdwara

Report and Accounts

For The Year Ended 31 December 2021

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 17

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 2021

Introduction

The trustees present their annual report and accounts for the year ended 31st December 2021. 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 2021 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 2021

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.

3.) Should two or fewer nominations are received, then the election shall be cancelled and the current holding trustees terms of office be extended for a further four years period.

4.) Each trustee must be a home owner.

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 2021

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 £280,522 and net realised incoming resources of a capital nature of £93,300 making net overall realised incoming resources of £4,654,069.

The reserves at the year end after accounting for unrealised losses stand at £4,654,069.

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 £13,000 (2) Fixture, Fittings and Equipments was NIL.

4

Guru Gobind Singh Gurdwara

The report of the trustees for the year ended 31 December 2021

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 2021

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 2021

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
2021
2021
2021
2020
£
£
£
£
266,246
-
266,246
313,839
12,955
-
12,955
8,967
1,321
-
1,321
152
280,522
-
280,522
322,958
141,469
-
141,469
188,519
44,449
-
44,449
56,191
1,304
-
1,304
2,708
187,222
-
187,222
247,418
93,300
-
93,300
75,540
93,300
-
93,300
75,540
93,300
-
93,300
75,540
4,560,771
-
4,560,771
4,485,231
4,654,071
-
4,654,071
4,560,771

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 2021

Income and Expenditure Account for the year ended 31 December 2021

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
2021
£
280,522
141,469
139,053
44,449
94,604
(1,304)
93,300
93,300
-
93,300
2020
£
322,958
188,519
134,439
56,191
78,248
(2,708)
75,540
75,540
-
75,540

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 2021

Statement of Total Recognised Gains and Losses
for the year ended 31 December 2021
Excess of income over expenditure before realisation of assets
Profit per Profit and Loss account
Net Movement in funds before taxation
2021
2020
93,300
75,540
93,300
75,540
93,300
75,540
Movements in revenue and capital funds
for the year ended 31 December 2021
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
2021
2021
2021
2020
£
£
£
£
4,560,771
-
4,560,771
4,485,231
93,300
-
93,300
75,540
4,654,071
-
4,654,071
4,560,771
4,654,071
-
4,654,071
4,560,771
£
£
The notes on pages 12 to 19 form an integral part The notes on pages 12 to 19 form an integral part of these accounts. of these accounts.
Summary of funds **Designated ** **Unrestricted ** Restricted Total Last Year
Funds Funds Funds Funds Total Funds
2021 2021 2021 2021 2020
Revenue accumulated funds - 4,654,071 - 4,654,071 4,560,771

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 2021

Notes
2021
£
The assets and liabilities of the charity :
Tangible assets
6
4,458,457
Total fixed assets
4,458,457
Current assets
Stocks & Work in progress
7,922
Debtors
7
819
Cash at bank and in hand
199,549
Total current assets
208,290
amounts due within one year
8
(12,678)
Net current assets
195,612
Total assets less current liabilities
4,654,069
Creditors:-
amounts due after more than one year
9
-
Net assets including pension asset / liability
4,654,069
The funds of the charity :
Unrestricted income funds
Unrestricted revenue accumulated funds
4,654,069
Designated revenue funds
-
Unrestricted capital funds
Designated fixed asset funds
-
Total unrestricted funds
4,654,069
Restricted income funds
Restricted capital funds
Total restricted funds
-
Total charity funds
4,654,069
Karenjeet Kaur
Trustee
Approved by the trustees on 31 October 2022
The notes on pages 12 to 19 form an integral part of these accounts.
8,827
704
320,801
2020
£
4,462,828
330,332
4,560,771
-
-
4,676,086
(115,317)
4,560,769
4,560,771
-
4,560,771

11

Guru Gobind Singh Gurdwara Notes to the Accounts for the year ended 31 December 2021

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 2021

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
2021
2020
£
£
This is stated after crediting :-
Revenue Turnover from ordinary activities
280,522
322,958
and after charging:-
Depreciation of owned fixed assets
17,371
20,214
Legal fees
4,699
17,640

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 2021

5 Staff Costs and Emoluments 2021 2020
£ £
Gross Salaries 44,449 56,191
Numbers of full time employees or full time equivalents 2021 2020
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 2021
4,313,814
Additions
13,000
At 31 December 2021
4,326,814
Accumulated depreciation and impairment provisions
At 1 January 2021
-
Depreciation on revaluation
-
Charge for the year
-
At 31 December 2021
-
Net book value
At 31 December 2021
4,326,814
At 31 December 2020
4,313,814
7
Debtors
Prepaid expenses
Plant,
Machinery &
Vehicles
£
411,451
-
411,451
262,437
-
17,371
279,808
131,643
149,014
2021
£
819
Total
£
4,725,265
13,000
4,738,265
262,437
-
17,371
279,808
4,458,457
4,462,828
2020
£
704

14

Guru Gobind Singh Gurdwara Notes to the Accounts for the year ended 31 December 2021

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
2021
£
-
12,678
12,678
2021
£
-
2021
£
93,300
(13,000)
2020
£
108,408
8,666
117,074
2020
£
115,317
2020
£
75,540
(512)
80,300 75,028
**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 4,458,457 - - 4,458,457
Current Assets 208,290 - - 208,290
Current Liabilities (12,678) - - (12,678)
4,654,069 - - 4,654,069
£ £ £ £
At 1 January 2021 Unrestricted Designated Restricted Total
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)
4,560,771 - - 4,560,769

15

Guru Gobind Singh Gurdwara Notes to the Accounts for the year ended 31 December 2021

Funds at
2020
£
Voluntary Income
-
Activities for generating funds
-
Incoming resources charitable activ
-
Costs of charitable activities
-
Governance costs
-
Other resources expended
-
Unrestricted revenue accumulated f
4,560,771
4,560,771
Movements
in
Funds
as below
£
266,246
12,955
1,321
(141,469)
(44,449)
(1,304)
-
93,300
Transfers
Between
funds
£
-
-
-
-
-
-
-
-
Funds at
2021
£
266,246
12,955
1,321
(141,469)
(44,449)
(1,304)
4,560,771
4,654,069

Analysis of movements in funds as shown in the table above

Incoming
Resources
£
Voluntary Income
266,246
Activities for generating funds
12,955
Incoming resources charitable activ
1,321
Costs of charitable activities
-
Governance costs
-
Other resources expended
-
280,522
Outgoing
Resources
£
-
-
-
141,469
44,449
1,304
187,222
Gains &
Losses
£
-
-
-
-
-
-
-
Movement
in funds
£
266,246
12,955
1,321
(141,469)
(44,449)
(1,304)
93,300

16

Guru Gobind Singh Gurdwara Schedule to the Statement of Financial Activities for the year ended 31 December 2021

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
2021 2021 2021 2020
£ £ £ £
Incoming Resources
Voluntary Income
Grants, legacies and donations
Government and public bodies
Incoming resources of a revenue nature
Revenue Grants & Donations 231,283 - 231,283 136,023
Gift aid rebate 27,803 - 27,803 119,327
Total 259,086 - 259,086 255,350
Total Grants,Legacies & Donations Received 259,086 - 259,086 255,350
Other voluntary income
Members' Subscriptions 2,675 - 2,675 100
Sponsorship income 4,485 - 4,485 58,389
Total other voluntary income 7,160 - 7,160 58,489
Total Voluntary Income 266,246 - 266,246 313,839
Activities for generating funds
Fundraising activities 4,650 - 4,650 4,812
Shop income from sale of bought in goods 905 - 905 405
Temporary letting and licensing of charitable propert 7,400 - 7,400 3,750
Total of activities for generating funds 12,955 - 12,955 8,967
Incoming resources from charitable activities
Other charitable activities 1,321 - 1,321 152
charitable activities 1,321 - 1,321 152
Total Incoming Resources 280,522 - 280,522 322,958
Costs of generating funds
Charitable expenditure
Management and administration costs
in support of charitable activities
Employee costs:
Training and welfare 709 - 709 1,241
Motor expenses 5,223 - 5,223 3,438
Communal meals 15,419 - 15,419 9,425
21,351 - 21,351 14,104

17

Guru Gobind Singh Gurdwara Schedule to the Statement of Financial Activities for the year ended 31 December 2021

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
Equipment expenses
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
2021
2021
2021
2020
£
£
£
£
6,660
-
6,660
11,935
7,678
-
7,678
9,705
25,104
-
25,104
21,679
6,767
-
6,767
5,200
26,223
-
26,223
29,942
72,432
-
72,432
78,461
2,727
-
2,727
2,311
4,431
-
4,431
471
2,658
-
2,658
1,993
750
-
750
1,487
-
-
-
150
1,150
-
1,150
987
100
-
100
201
11,816
-
11,816
7,600
4,699
-
4,699
17,640
17,371
-
17,371
20,214
22,070
-
22,070
37,854
127,669
-
127,669
138,019
13,800
-
13,800
50,500
141,469
-
141,469
188,519

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
44,449
-
44,449
56,191
44,449
-
44,449
56,191

18

Guru Gobind Singh Gurdwara Schedule to the Statement of Financial Activities for the year ended 31 December 2021

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
2021 2021 2021 2020
£ £ £ £
Other resources expended
Interest payable 1,304 - 1,304 2,708
Total Other Resources Expended 1,304 - 1,304 2,708
A Detailed schedule of grants paid to achieve the objects of the charity
2021 2020
£ £
Grants to Institutions
Grants payable in furtherance of the charity's object 13,800 - 13,800 50,500
Total Institutional grants 13,800 - 13,800 50,500
Total of all grants paid 13,800 - 13,800 50,500

Appendices to the Statement of Financial Activities for the year ended 31 December 2021

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

19