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2021-03-31-accounts

Charity number: 1090200

The Ramgarhia Board

Report of the Trustees and Unaudited Financial Statements

For the year ended 31 March 2021

The Ramgarhia Board Contents Page For the year ended 31 March 2021

Report of the Trustees 1
Independent Examiner's Report to the Trustees 2
Statement of Financial Activities 3
Statement of Financial Position 4
Notes to the Financial Statements 5 to 8

The Ramgarhia Board Report of the Trustees

For the year ended 31 March 2021

The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 March 2021. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

The principal objects of the charity continue to be those of organising regular gathering of attendees to Sikh religion events and functions and the provision of facilities for recreation and leisure activities for the people of Leeds in the interests of social welfare and with a view to improve the conditions of life for the said inhabitants.

Objectives and aims

The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity The Ramgarhia Board Charity registration number 1090200 Principal address 8-10 Chapeltown Road Leeds LS7 3AP

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Mr Mohinder S Birdi Mr Ravinder S Birdi Mr Jagdish S Lota Mr Gurdev Singh Sagoo Mr Prithpal Singh Manku Mr Bahadur Singh bansal Independent examiners S H Yik & Co (Chartered Certified Accountant) 29 Barthorpe Crescent Leeds West Yorkshire LS17 5PE

Approved by the Board of Trustees and signed on its behalf by

............................................................................. Mr Gurdev Singh Sagoo

20 July 2021

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The Ramgarhia Board Independent Examiners Report to the Trustees

For the year ended 31 March 2021

I report to the trustees on my examination of the accounts of the charity for the year ended 31 March 2021.

Responsibilities and basis of report

As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiners statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

S H Yik & Co (Chartered Certified Accountant) 29 Barthorpe Crescent Leeds West Yorkshire LS17 5PE

20 July 2021

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The Ramgarhia Board Statement of Financial Activities

For the year ended 31 March 2021

Notes Unrestricted 2020
funds
£ £
Income and endowments from:
Donations and legacies 2 69,989 198,942
Investments 3 14,517 21,709
Total 84,506 220,651
Expenditure on:
Raising funds 4 (29,120) (31,102)
Charitable activities 5/6 (25,521) (38,213)
Other expenditure (7,849) (12,917)
Total (62,490) (82,232)
Net income 22,016 138,419
Reconciliation of funds
Total funds brought forward 1,971,574 1,833,155
Total funds carried forward 1,993,590 1,971,574

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The Ramgarhia Board Statement of Financial Position

As at 31 March 2021

Notes
Fixed assets
Tangible assets
11
Current assets
12
Debtors
Cash at bank and in hand
Creditors: amounts falling due within one year
13
Net current assets
Total assets less current liabilities
Net assets
The funds of the charity
Unrestricted income funds
Total funds
£
2021
1,481,343
1,481,343
20,091
640,260
660,351
(148,104)
512,247
1,993,590
1,993,590
1,993,590
1,993,590
£
2020
1,487,623
1,487,623
20,000
612,161
632,161
(148,210)
483,951
1,971,574
1,971,574
1,971,574
1,971,574

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

Mr Mohinder S Birdi Trustee 20 July 2021

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The Ramgarhia Board Notes to the Financial Statements For the year ended 31 March 2021

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011.

The Ramgarhia Board meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Funds

Fund are accounted for on a receipts basis.

Incoming resources

All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income: Offerings and donations - receipts basis.

Resources expended

Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure:

Costs of generating funds

Expenditures are accounted for on a payment basis, where made.

Charitable activites

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor vehicles

10% Reducing balance

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The Ramgarhia Board Notes to the Financial Statements Continued For the year ended 31 March 2021

2. Income from donations and legacies

2. Income from donations and legacies
Unrestricted funds
Donations received
Grants received
Gifts in kind
Donated goods and services
3. Investment income
Unrestricted funds
Income from investment
properties
Bank interest receivable
4. Expenditure on generating donations and legacies
Unrestricted funds
Legacies
5. Costs of charitable activities by fund type
Unrestricted funds
Support costs
6. Costs of charitable activities by activity type
Activity 2
2021
£
49,797
20,192
-
-
69,989
2021
£
14,387
130
14,517
2021
£
29,120
29,120
2021
£
25,521
2021
£
25,521
2020
£
129,486
-
32,661
36,795
198,942
2020
£
21,419
290
21,709
2020
£
31,102
31,102
2020
£
38,213
2020
£
38,213

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The Ramgarhia Board Notes to the Financial Statements Continued

For the year ended 31 March 2021

7. Analysis of support costs

nalysis of support costs
2021 2020
£ £
Governance costs 25,521 38,213

8. Net income/(expenditure) for the year

This is stated after charging/(crediting):

This is stated after charging/(crediting):
2021 2020
£ £
Depreciation of owned fixed assets 6,280 6,977
Accountancy fees 1,584 1,224

10. Comparative for the Statement of Financial Activities

The comparative year values on the Statement of Financial Activites are for unrestricted funds.

11. Tangible fixed assets

Cost or valuation
At 01 April 2020
At 31 March 2021
Depreciation
At 01 April 2020
Charge for year
At 31 March 2021
Net book values
At 31 March 2021
At 31 March 2020
Land and
buildings
£
1,424,826
1,424,826
-
-
-
1,424,826
1,424,826
Fixtures and
fittings
£
163,058
163,058
100,261
6,280
106,541
56,517
62,797
Total
£
1,587,884
1,587,884
100,261
6,280
106,541
1,481,343
1,487,623

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The Ramgarhia Board Notes to the Financial Statements Continued

For the year ended 31 March 2021

12. Debtors

Debtors
Amounts due within one year:
Amounts due by group and associated undertakings
Creditors: amounts falling due within one year
Amounts due to subsidary and associated undertakings
Other creditors
Accruals and deferred income
2021
£
20,091
20,091
2021
£
146,880
-
1,224
148,104
2020
£
20,000
20,000
2020
£
146,882
104
1,224
148,210

13. Creditors: amounts falling due within one year

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