REGISTERED CHARITY NUMBEIL. 10970(AS Report of the Trustees aDd Unadited FiD2ncig1 Statoments fr the Y¢Ar Ended 31 M8rch 2023 for TEMPLE BABA BALAKNATH JI EK HAI MALAK Brindlevs Limited ? Wljeeleys Road Edobaston BimiiTrgham W¢51 Midlanth B152LD
TEMPLE BABA BALAK NATH JI EK HAI MALAK Contents ofthe FiDantial StutezNent5 for the Year Ended 31 Marth 2023 Pagt R¢port of the Trustees Indndent Examiner's Report Statement of Financial A¢tivities B2lau¢¢ Shtet Notes t• tht Fin#nci¥l Statements S to 10 Detailed Ststement of Finan¢5al Aetivitie5
TEMPLE BABA BALAK NATH JI EK 1 MALAK R¢port of th¢ Tru5tt for the Year Euded 31 M3rch 2023 ThE trustee5 prese]ll their report with the financial statcmcnt5 of ihe ch21ity for the year ended 31 Mah 2023. The tDJ5tee5 have adopted the provision5 of Accoullting and Reponing by ChaTitLC5'. St21emeni of Recommended Prnclice applicable to charities preparing their accounts tn a¢¢ordan¢e WLth Ihc Financial R¢porting StstLdatd appliablc in the UK and Rcpubli¢ of Ireland IFRS 102} (effective l January 2019). srRUCTURE. GOVERNANCE AND IWIANAGEMENr Coverniug document The charity is controllcd by its govcrning documenL a deed of trust and constiwles an unincorrxjrated charity- REFEREN'CE ADMINISTIi4TIVE DETAILS Registcred Charity number 1097065 PrintRpg14ddrtrs 48 Sotncrsct Road Ha$WOrth Birmingham Wesl N4idlaAds B20 2JD TruEte Bhagal Ranjii Singh ji- Chair Surindcr Kaur- Tru5tec Harvinder Katsr- Trnstee Sukhjindcr Singh- Trnste¢ lndependè.nt F.¥2rnin*.r Kulwind¢r Singh Chawla F.C.C.A. Brindleys Liinitcd 2 Wheeley% Road Edgbasion Birniinglw West MidlAnds B152LD AwToved by order of the tAwd of tnJstee% on 4 March 2024 and Ei2nert nrt it% hp.half by. Bhagat Ranjit Srngh Ji-TnJslce Page I
Independent Ex#miNer'5 Report to the Trllstees of TePIe Baba Bglak Nath Ji Ek Hgi Maknk Independent examiner's report to the tn15tees of Tempk Baba Balak Natb Jl Ek Hai Malak I report lo the charity tnjsiees on my examination of the accounts of Temple B)ba Baiak N&th Ji Ek Hai Malak (the Trust) for the Ye ettded 31 Mgrch 2023. Responsibilities and basis of report A.% the charity Inislees of the Ttust you are responsibk for the ]xeparntion of ihc accoutjts in accorda¢ witji the requiTemcnts of thc Charities Act 2011 ('the Ac('). I Tqbrt in resFtct of rny examination of the Trusi's accounts eATried out under Section 145 of the Act and in carying wt my examination I have followed all applicable Directions given by the Charity Commission under Section 14515)(b} of ihc Act. Independent examlnÈr'$ 5taternent I have eompleted my examination. I confm ttllt no tnater2al matters have ¢otne to my atmtion in eonDection with the examination giving m¢ cause io believe that in ally tnaterial respect.. accouniit]8 records were not kept in Yes of the Trusl as required by Section 130 of the Act., or the accounts do not accord wilh those rccords. or the accounts do not comply ivith the applicable requirem(x)ts ConMIng the forni and eontent of accounts set out in the Charities {Accounts and Reports) Rcgulattons 21K>S other than any requirement that the accounts ve 8 ttue fair viewwhi¢h is rtot a n]attcr c(xJsidered as part of an iTLdcpcndcntexamiTJation. I bavc no concerns and have comc across no other matter5 in connection with the examination io which attention should be drawn inthis report in tsrderto enablea properundcTStanding ofthe accounts to be reached Kulwinder Singh Chawla F.C.C.A. Briodlws LiTnited 2 Wheeleys Road Edgba5ton Birn75ngham West Midlallds B152LD 4 March 2024 Page 2
TEMPLE BABA BALAK NATH JI EK HAI MALAK Stgtement of Finun¢iol Activities for the Year Ended 3J March 2023 202J UNrestTiCted fund 2022 Tal fjJnd5 Notes INCOME AND ENDOWMENTS FROM Donations and legacies 31,788 InVe5E1Il income Tot41 31,VJ3 36296 EXPENDITURE ON Charitsble activitie5 Wagc5 Repairs & Maintenance Heal Light Tclcphonc Expenses Depreciation thtrges Insurdn¢e Seeurity expcnscs Gro¢eryl catering eXS Waicr Rai¢s Accountancy char8CS 14,040 7,144 14,040 9,624 409 $058 1386 282 3.143 922 720 517 5,948 1,496 282 1591 812 720 Total 45.977 39,754 NET INCOMEl(EXPENDuRE) {14,1841 13.458) RECONCILIATION OF FUNDS Totsl funds brought forward 330.124 333,582 TOTAL Fuf4DS CARRIED FORWARD 31S940 330,124 The notc5 forni part ofthcse finart¢ial statements Page 3
TEMPLE BABA BALAK NATH JI EK HAI MALAK Bajantt Sheet 31 March 2023 2023 Unrestricted fund 2022 Totsl funds . Notcs FIXED ASSETS Tangiblc assets 182.829 188,687 CURRENT ASSETS Cash ai bank and in hand 131831 142,877 CREDITORS Alnounls falling duewithin or£ year io (720) 11.440) NET CURRENf ASSETS 133.ljl 141,437 TOTAL ASSETS LLSS CURRENT LIABILITIES 31S94 330.124 Nrf ASSETS 31&94(1 330.124 FUNDS Unre5tri¢lcd fid5 315,940 330.124 TOTAL FUNDS 315.940 330.124 The financial ststelllents were approvcd by th¢ Board of TTU5tCC5 and awtsotised for issue on 4 Mah 2024 and were si]ed ort its b¢half by". DhaBat Ranjit Sinsh Ji . Tru*ee The notes fom) part of these rjnanctal statements Page4
TEMPLE BABA BALAK NATH JI EK HAI MALAK Not¢5 to the F,Inancial St4t¢ment5 for the Year Ended 31 March 2023 ACCOUNTINC POLICIES Basis of preparing the finandal stst¢meN15 The financial slateznen15 of the charity. Ivhich is a public bcnefit ¢niity under FRS 102. Iwv¢ bccij ptepttted in accordancc with th¢ Ch2ritiCS SORP IFRS 1021 'Accounting and Reporting by Charitics-. st3MeI of RccoTnmenthd Practicc applicable io charities wparing their accounts in accordance with the Financial Rcportin8 Standard appli¢ablc ID th¢ UK and Republic of Ireland IFRS 102} lelyective l January 20191,. Financial Reporting Standaid 102 'Thc Ftnancial Reporting Standard applicable in ihe UK and Rcpublic of Ireland. ar)d the Charities Aci 2011. The flluncial s121eJnents have been prepared under the hi$Tical e05t conveniion. Income All income is reco)ised in the Staternent of Financi21 Auivities oncc the charity has eniitlcmeErt to the fvnds. it is probable that the t0c will bE r¢¢civ¢d and the atnount can be m¢a5urcd r¢liably. Expethdltur¢ Liabilities aTe ie¢ognised Ls expet)ditUT¢ as soon as Ihete is ll Icg81 or COll31iiictLVC obligation ¢omn)itting th¢ charity to ihat expcndiiure. it is probable tha¢ a traEJsfcr of eeonomic bcn¢fits will be requiTcd In seltk¥ncnt and the ainount of the oblIBaiion can measured reliably. Expenditure 15 aceounted for ¢)n an a¢¢tuals ba52s and has been classified ]dcr hcadin8S that aggregate all cost relatcd to the cat¢gory. whe costs cannot bc dir¢ctly attributcd to parti£uL4r headitlgs they have been allocated to acliyiucs on a basis con5iStcnt with the usc of rcsoutCC5. TADgible assets Depreciarion is provided at ilLE followiDg allnual fdtes in order to writc off each ass¢t over its cstimated usc1 lif¢. Taxatiort Thc charity i8 exempt from tsx on its charitablc 2ctivitie5. Fund accounting Unrestricted funds can be used tn 2ccordance with Ihe charitable objectives ai the disc110 of the trustees. Rutricted fjJnds can only b¢ uscd for particular rc8tricted purposes wiihin ihe objects of the chority. Restrictioos aTise when specifted by Ibe donor or when ft]nds are raised for particuiarrestricied pury)osc5. Furthcr¢xplanation of thc Ttaturc and pulpose of ¢ach thnd is iricludcd in the Trotes to the fittancial stateinentS. t)ONATION.S AND LEGACIES 2023 2022 Donalions 31.788 36.296 Page 5 continued...
TEMPLE BABA BALAK NATH Jt EK HAI MALAK NDt•È ts th4 Finoneiol Stlltem¢nts- eontltbucd for the Year Ended 31 M#reh Z023 INVESTMEwf INCOME 2023 2022 Dew>sit accowit intcrcst CHARITABLE ACTIVITIYS COSTS Supp)n e05ts15ee not¢ 5) Dire Costs Totr15 Wages RcDaiT5 & Maintenattce Heat Lieht T¢lcphtsDe Expcn5CS Deprc¢iation charges Insurance Securily ¢x]KllSC5 Gr(xervl catcrino expense$ Water Rale5 Accountancy charges 14.040 7.144 11.973 4119 5,858 1,486 282 J14J 922 14,040 7,144 11,973 409 $8S8 1,486 282 3.143 922 720 72 45,257 720 45,977 SUPPORT COSTS Govemancc costs A¢UnI3ncY charyes 720 TRUSTEES, REMUIYERATION AND BENEFITS Th¢TC w¢ie no trustecs, rcmun¢r8tion or other bencflts for the year endcd 31 March 2023 for tbe vear enthd 31 March 2022. Trustees. ¢xpen$es Therewere no trusiees. ex]$¢5 paid forthe year ended 31 March 2023 nor forthe year¢Dded 31 March 2022. Page 6 contsnucd...
TEMPLE BABA BAL4K NATH JI EK HAI MALAK for the year Ended 31 March 2023 STAr.r COSTS The avernge moDth]ynurnberof employees during the year wa5 follows: 2023 2022 Employees No cmployee5 receiv¢il ¢moluments in excL%5 of£60.000. COMPABATJVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES Unrestricted fund INCOME AND ENDOWMENTS FROM DonatioJJs and legll¢ic5 36290 EXPENDITURE ON Chgritabl¢ ietivitie5 Wages R¢paits & Maint¢nutKe 14,040 9,674 3.724 517 5,948 1,496 282 2,591 812 720 Hcat Lighi Telephone EXSeS Depreciation charg¢5 Insuran¢c Securitv expen5CS CTo¢¢ryJ Catoring Water Rates Accountancy charges Total 39,754 NET INCOMEI(EXPETr4DITUREI (3.458) RECONCILIAllON OF FUNDS Total fi]nds bwught fonvard 333,582 TOTAL FUNDS CARIUED FORWARD 330,124 Page 7 continued...
TEMPLE BABA BALAK NATH JI EK HAI MALAK No¢¢J to tke fillan(ial St74t¢ine&itS- i¥iiliMuvJ ror the Ytar Ended 31 MArch 2023 TANCIBLE FIXED ASSETS Fixiures Fh0]d PToperty fillitigs Tota15 COST Ai l April 2022 and 31 Nqarch 2023 274097 2S640 3QO,537 DEPRECIATION At l April 2022 Charge foryear 8&023 S495 23.827 363 5,858 At 3 1 M4rch 2023 93.518 24,190 117.708 NET BOOK VALUE At 31 Mateh 2023 181 J79 1.450 J82,829 Ai 31 March 2022 186,874 1,813 188,687 I CREDITORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR 2023 2022 Other crcditors 720 MOVEMENT IN FUNDS movemeni in fi]nds At 31.3.23 At 1.422 Ullrestrieted fun General fimd 330.124 114.184) 315,940 TOTAL Fuf4DS 330,124 {14.184) 31S,940 Net movement in filnds, inClded in the alx>ve are as follows.. Incoming resour¢e5 Rttources expended Movement in fimds Unrestricted funds General fund 31,793 14*977) 114.184) TOTAL FUNDS 31,793 (45,977) (14.1841 Page 8 continued...
TEMPLE BABA BALAK NATH JI EK HAI MALAK Note5 to the FI11 St4t¢rnents- for the Y¢ar Endcd 31 March 2023 MOVEMENT IN FUNDS_ Continued Comparatives for movement in fi2nd5 moveinent in funds At 31.3.22 At 1.4.21 Unrestrieted hnd5 General fund 333.582 13.4581 330,124 TOTAL FUND.S 333.582 13,458) 330,124 Compataiive nerrnovement in fund5. iDcluded iti the above are a5 follows.. ITLcomin¥ resources Resources exFnd¢d movem)1 in funds Unrestricted funds Gcncr41 fund 36.21)6 (39.754) {3,4581 TOTAL FUNDS 36.296 139.754} 13.4581 A cutt¢nt 12 rnonth5 attd prior year 12 motsths tombined rA)4itinn iq 2q fnllnwÈ' Net movement in funds At 31.3.23 At 1.421 Unrestricted funds Generdl fijnd 333.582 {17.642) 315.940 TOTAL Furffjs 333.582 117,642) 315,940 A Current year 12 mODths ard prior year 12 onthS combined M0ven]¢ in fimd5, Lnclllded in the above are as folloivs.. Incoming resources Rcsourc¢s expcnded Movemeni in fimds Unrestricted fund$ Gcnerdl fund 68,089 {85.731) 117.6421 TOTAL FUI¥DS 68,089 185.7311 (17,642) Page 9 conllnued...
TEMPLE BABA BALAK NATH JI EK HAI MALAK Not¢5 ttr thc Financial Statements- Iontinutd for the Year Ellded 31 March 2023 12. IIELATED PARTY DISCLOSURES There were no rel*ed party trat)saction5 for thc year ended 31 March 2023. Page 10
TEMPLE BABA BALAK NATH M EK HAI MALAK Dotjilod Ststornent of FinAn¢iol kntivities for the Year EThded 31 March 21123 2023 IP4COME AND ETr4DOWMENTS Donations aDd legacies Donations 31,788 36296 IDve5trnent income Deposit accoun¢ in*rest Total incoming r¢50urte5 31.793 36296 EXPENDITURE Chsritxble aetivilios WaRes Water tai¢s Insurance Light and heat TElcplione Gro] catering Repairs & Maintet)an¢e Sccurity Freeholdptoperty Fixtu$ and fitting5 14,040 922 1.486 11.973 409 3.143 7.144 282 S495 363 14.(HO 812 1,496 3.724 517 2.591 9,624 282 5.495 453 457 39,034 Support costs Governance costs Accountancy znd le9 fees 720 720 Totsl r¢50ur¢¢s expended 4S977 39,754 Nèt oxpèlldltsrè (14.184) 13.4581 This page dots not fornl part of tl?e statutory financial ststements Page II