Registered number 04630683
Registered Charity number 1099336
## Bhat Singh Sabha (Highgate)
## Accounts
31 March 2021
RF POLKADOT & ELLIS
Incorporating P&W Social Accountants
## Bhat Singh Sabha (Highgate) Company Information
## Trustees
Mr Sukhchain Singh Mr Pritpal Singh Mr Mukhtiar Singh Mr Manjeet Singh Mr Mahinderpal Singh Mr Jindur Singh Mr Balwinder Singh
Key personnel: Chief Executive Officer & Company Secretary Mr Vijay Singh Gola
Accountants RB Welch MA FCA P&W Social Accountants Lid The Barn 173 Church Road Northfield Birmingham B31 2LX
Bankers Lloyds Bank 36/38 New Sireet Birmingham B2 4LP
Registered office 256 Moseley Road Highgate Birmingham B12 0BS
Registered company number 04630683
Registered charity number 1099336
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## Bhat Singh Sabha (Highgate) Registered number: 04630683 Trustees’ Report
## Introduction
The Trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report and accounts 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 Republic of Ireland (FRS 102) effective 1 January 2015.
## Main Activities
We have referred to the guidance contained in the charity commission's general guidance on public benefit when reviewing our aim and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.
## Financial Review
On the 23rd March 2020 The UK went into a national lockdown requiring the organisation to suspend all activities as required by law. This continued into the 2021 financial year.
This presented many challenges in the form of cancellations of services previously booked and confirmed and a further decline in the take up of services - due to government-imposed restrictions, across the nursery and conference, meeting & banqueting facilities.
As a result of this there was an overall decrease in turnover from service utilisation across all services totalling £119,641, down to £119,857 from £311,498 the previous year. The year ended with a shortfall of £6,469.
Legal proceedings resulting from an unlawful occupation of the charity premises in February 2018, whilst delayed due to the Covid 19 pandemic, continued throughout the 2020/2021 financial year and were still ongoing at the year end.
## Future Plans
The trustees and senior management of the Saffron Centre are committed to ensuring the sustainability of the organisation beyond the challenges of the Covid 19 Pandemic and endeavour to continue current services and explore further opportunities as per the aims and objectives of the organisation.
## Objectives, Activities, Achievements and Performance
## Childcare provision
Our Mission: "Shaping Children for the future by providing quality learning and development"
Due to the Covid 19 pandemic, many parents chose to refrain from returning their children to nursery once lockdown restrictions had been lifted, in fear of the impact of contracting the virus.
Despite being subsidised through government funding during the lockdown period, the Childcare Provision has seen a decrease in the overall turnover by £9,884 to £106,196 against the previous year's turnover of £116,080.
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## Bhat Singh Sabha (Highgate) Registered number: 04630683 Trustees’ Report
Facilitles for recreation, leisure time occupation in the interest of social welfare The Saffron Conference & Meeting facilities were suspended due to government-imposed lockdown through to September 2020 when some restrictions were lifted. However, whilst the facilities were available, take-up was very minimal due to clients’ own concerns and difficulties in holding events.
The decrease on the turnover for the conference & meeting room bookings was £161,951, to £13,662 against the previous year's figure of £175,613.
Due to Covid 19 related governmeni-imposed restrictions, the Saffron Suite Banqueting was not utilised throughout the financial year.
## Public benefit
The trustees confirm that they have complied with the duty in section 17 of the Charities Act 2011, and have referred to and taken due regard to the Charity Commission guidance on public benefit and consider the charity's activities are for the public benefit.
## Structure Governance and Management
## Governing document and charity constitution
The organisation is a charitable company limited by guarantee, incorporated on 8th January 2003, amended by special resolution on 4th October 2003, amended on 7th December 2018, amended on 12th February 2019, and registered as a charity on 9th September 2003.
The Company was established under a Memorandum of Association, which established the objects and powers of the charitable company, which is governed under its Articles of Association.
## Recruitment and appoiniment of new trustees
Trustees are nominated by the members of the charitable company and elected by ordinary resolution at the Annual General Meeting where they have the necessary skills to contribute to the management and development of the charity.
## Organisational structure and decision making
The charity is managed by a Board of Directors who are also Trustees. All trustees are members of the charity. A Chief Executive Officer is appointed by the trustees to administer day-to-day activities.
Induction and training of new trustees
All Trustees receive ongoing training and a full induction to Bhat Singh Sabha. The members are also the directors of the Company. The directors have a policy to recruit Trustees with appropriate and complementary skills as required.
## Risk management
The directors actively review the major risks which the charity faces on a regular basis. These risks are recorded on a Risk Register which, combined with risk assessments, enable the charity to effectively manage and mitigate risk.
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## Bhat Singh Sabha (Highgate) Registered number: 04630683 Trustees’ Report
## Trustees
The following persons served as trustees during the year:
- Mr Sukhchain Singh Mr Pritpal Singh
Mr Mukhtiar Singh
- Mr Manjeet Singh Mr Mahinderpal Singh
- Mr Jindur Singh Mr Balwinder Singh
## Statement of Trustees’ Responsibilities
The trustees (who are also the directors of Bhat Singh Sabha (Highgate) for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- - observe the methods and principles in the Charities SORP; - make judgements and estimates that are reasonable and prudent; _ departuresState whetherdisclosedapplicableand UKexplainedaccountingin thestandardsfinancial havestatements;been followed, subject to any material
- __ preparepresumethethatfinancialthe charitystatementswill continueon thein goingbusiness.concern basis unless it is inappropriate to
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
This report was approved by the board of trustees on 30 December 2021 and signed on its behalf by:
MP LL Mahinderpal Singh Director
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## Bhat Singh Sabha (Highgate)
## Independent Examiner's report to the Trustees of Bhat Singh Sabha (Highgate) for the year ended 31 March 2021
## Respective responsibilities of charity trustees and examiner
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. The charity's gross income exceeded £250,000 and | am qualified to undertake the examination by being a qualified member of Institute of Chartered Accountants in England and Wales.
Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent examination, it is my responsibility to:
- examine the accounts under section 145 of the 2011 Charities Act,
- - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5){b) of the Charities Act; and
- state whether particular matters have come to my attention.
## Basis of independent examiner's statement
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## Independent examiner's statement
- In connection with my examination, no matter has come to my attention to indicate that: - accounting records have not been kept in accordance with section 386 of the Companies Act 2006;
- the accounts do noi accord with such records;
- where accounts are prepared on an accruals basis, whether they fail; or to comply with relevant accounting requirements under section 396 of the Companies Act 2006, or are not consistent with the Charities SORP (FRS102)
- any matter which the examiner believes should be drawn to the attention of the reader to gaina proper understanding of the accounts.
RB Welch MA FCA
P&W Social Accountants Ltd The Barn 173 Church Road Northfield Birmingham B31 2LX
30 December 2021
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## Bhat Singh Sabha (Highgate) Statement of Financial Activities incorporating an Income and Expenditure Account for the year ended 31 March 2021
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|||||||
|---|---|---|---|---|---|
|Current|year|Prior|year|
|Unresiricted|Unrestricted|
|and|Totai|and|Total|
|Funds|Funds|
|2021|2020|
|£|£|
|Income|&|Endowments|
|Charitable|activities|119,857|311,498|
|Total|income|119,857|311,498|
|Expenditure|on|charitable|activities|(142,341)|(170,510)|
|Gross|(loss)/profit|(22,484)|140,988|
|Administrative|expenses|(50,904)|(132,218)|
|Other|operating|income|76,210|539|
|Operating|profit|2,822|9,309|
|Interest|payable|(9,291)|(9,824)|
|Loss|before taxation|(6,469}|(515)|
|Tax|on|loss|-|-|
|Loss|for the|financial|year|(6,469)|(515)|
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|Bhat Singh Sabha (Highgate)|Bhat Singh Sabha (Highgate)|||||
|---|---|---|---|---|---|
|Registered number:||04630683||||
|Balance Sheet||||||
|as at 31 March 2021||||||
||Notes||2021||2020|
||||£||£|
|Fixed assets||||||
|Tangible assets|8||2,153,141||2,156,326|
|Current assets||||||
|Debtors|9|6,268||21,798||
|Cash at bank and in hand||19,252||3,211||
|||26,520||25,009||
|Creditors: amounts falling due||||||
|within oneyear|10|(99,052)||(129,255)||
|Netcurrent liabilities|||(73,532)||(104,246)|
|Total assets less current||||||
|llabilities|||2,079,609||2,052,080|
|Creditors: amounts falling due||||||
|after more than oneyear|14||(237,464)||(203,466)|
|Net assets|||1,842,145||1,848,614|
|Capital and reserves||||||
|Profit and loss account|||1,842,145||1,848,614|
|Shareholder'sfunds|||1,842,145||1,848,614|
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounis.
The accounis have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
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Mahinderpal Singh
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Director
Approved by the board on 30 December 2021
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Bhat Singh Sabha (Highgate) Notes to the Accounts for the year ended 31 March 2021
## 1 Accounting policies
## Basis of preparation
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared 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 2015)', Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
## Vehicles
Vehicles 25% reducing balance Fixtures, fittings, tools and equipment 25% reducing balance
## Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
## Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
## Income
All income is recognised in the statement of financial activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants awarded are included in the statement of financial activities when approved by the trustees and agreed with the recipient. The value of grants unpaid at the year end is accrued. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
## Taxation
The charity is exempt from corporation tax on its charitable activities.
## Pensions
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the statement of financial activities in the period to which they relate.
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Bhat Singh Sabha (Highgate) Notes to the Accounts for the year ended 31 March 2021
## Fund accounting
Unrestricted general funds may be used in accordance with the charity's objects at the discretion of the trustees. Designated funds are amounts set aside by the trustees out of unrestricted general funds for specific future purposes or projects.
|2|Employees|2021|2020|
|---|---|---|---|
|||Number|Number|
||Average number of persons employed by thecompany|10|14|
|3.|Charltable activities costs|2021|2020|
|||£|£|
||Direct costs (note 4}|143,328|171,728|
||Support costs (note 5)|59,210|140,825|
||Total|202,538|312,553|
|4|Direct costs of charitable activities|2021|2020|
|||£|£|
||Staff costs|141,665|151,176|
||Corporate catering|606|17,303|
||Nursery food & provisions|1,057|3,249|
||Total direct costs of charitable activities|143,328|171,728|
|5|Support costs for charitable activities|2021|2020|
|||£|£|
||Indirect employee costs|352|1,453|
||Premises Costs|20,619|43,765|
||Administrative overheads|28,859|36,900|
||Legal & professional fees|6,429|50,800|
||Depreciation of assets used forcharitable purposes|3,185|4,247|
||Accountancyfees|(734)|3,160|
||Examination fee|500|500|
||Totalsupportcostsforcharitableactivities|59,210|140,825|
## 6 Trustees' remuneration and benefits
The aggregate amount of expenses paid to trustees was £0 (2020: £0) Neither the trustees nor any persons connected with them have received any renumeration from the charity or any related entity, either in the current or prior year.
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## Bhat Singh Sabha (Highgate) Notes to the Accounts for the year ended 31 March 2021
|7|Staff costs|||2021|2020|
|---|---|---|---|---|---|
|||||£|£|
||Gross Salaries|||131,339|140,143|
||Employer's National Insurance|||8,805|9,186|
||Pension|||1,521|1,847|
|||||141,665|151,176|
||The average number of employees during the yearwas as||follows:|2021|2020|
||Management|||1|1|
||Others|||9|10|
||No employees received emoluments in excess of £60,000|||||
|8|Tangible fixed assets|||||
|||||Nursery||
|||Freehold||Fixtures&|Fixtures&|
|||Property||Fittings|Fittings|
||||£|£|£|
||Asset cost, valuation or revalued amount|||||
||At1 April 2020|2,143,587||142,973|99,898|
||Additions||-|-|-|
||At 31 March 2021|2,143,587||142,973|99,898|
||Depreciation and impairment provisions|||||
||At1 April 2020||-|139,601|91,086|
||Charge forthe year||-|843|2,203|
||At 31 March 2021||-|140,444|93,289|
||Net book vaiue|||||
||At 31 March 2021|2,143,587||2,529|6,609|
||At 31 March 2020|2,143,587||3,372|8,812|
|||Motor||Computer||
|||vehicle||equipment|Totals|
||||£|£|£|
||Asset cosi, valuation or revalued amount|||||
||At1 April 2020||16,772|4,453|2,407,683|
||Additions||-|-|-|
||At 31 March 2021||16,772|4,453|2,407,683|
||Depreciation and Impalrment provisions|||||
||At1 April 2020||16,772|3,898|251,357|
||Charge forthe year||-|139|3,185|
||At 31 March 2021||16,772|4,037|254,542|
||Net book value|||||
||At 31 March 2021||-|416|2,153,141|
||At31March2020||-|555|2,156,326|
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## Bhat Singh Sabha (Highgate) Notes to the Accounts for the year ended 31 March 2021
|9|Debtors||2021|2020|
|---|---|---|---|---|
||||£|£|
||Trade debiors||5,074|20,604|
||Prepayments and accrued income||1,194|1,194|
||||6,268|21,798|
|10|Creditors: amounts falling duewithin oneyear||2021|2020|
||||£|£|
||Bank loans and overdrafts||82,482|77 836|
||Trade creditors||9,958|24,937|
||Deferred income||2,045|2,045|
||Accruals||1,625|7,337|
||Taxation and social security costs||(987)|6,170|
||Other creditors||3,929|10,930|
||||99,052|129,255|
|11|Creditors: amounts falling due after oneyear||2021|2020|
||||£|£|
||Bank loans morethan 5 years by instalment||237,464|203,466|
|12|Fund balances||||
|||Opening|Movement|Closing|
|||funds|in funds|funds|
|||£|£|£|
||Unrestricted funds|1,848,614|(6,469)|1,842,145|
|||1,848,614|(6,469)|1,842,145|
The purposes for which the funds are held by the charity are:
Unresiricted funds These funds are held for the objectives of the charity, and to provide free reserves for future activities, and, subject to charity legislation are free from all restrictions on their use.
## 13 Controlling party
The charity is wholly under the control of the board of Trustees.
## 14 Other information
Bhat Singh Sabha (Highgate) is a charitable company limited by guarantee and incorporated in England. Its registered office is:
256 Moseley Road Highgate Birmingham Bi2 OBS
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## Bhat Singh Sabha (Highgate)
## Scheduk to the Statement of Financial Activities
## for the year ended 31 March 2021
This schedule is an intrinsic part of the accounts required to comply with the 2008 Revision of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, revised June 2008. However, it is not a part of the statutory accounts required under the provisions of the Companies Act 2006 in relation to incorporated charities
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||||||||||
|---|---|---|---|---|---|---|---|---|
|Unrestricted|Unrestricted|Total|Prior|Perlod|
|Funds|Funds|Funds|Total|Funds|
|Community|
|Hall|Nursery|
|2021|2021|2021|2020|
|£|£|£|£|
|Incoming|Resources|
|Donations &|Legacies|
|Donations|-|-|-|:|
|Total|.|-|:|“|
|Charitable|activities|
|Chikicare|fee|-|106,196|106,196|116,080|
|Corporate|events|13,662|-|13,662|175,613|
|Hire|of|mini|bus/van|-|-|:|:|
|Private|avents|-|.|-|19,807|
|Other|76,210|-|76,210|§39|
|Total|89,872|106,196|196,068|312,039|
|Total|Incoming|Resources|89,872|106,196|196,068|312,039|
|Expenditure|on|Charitable|Activities|
|Direct|costs|
|Gross wages and|salaries|-|charitable|activities|30,340|100,989|131,339|140,143|
|Employers’|NI|- Charitable|activities|-|4,260|4,545|8,805|9,186|
|Pension|contrioutions|charitable|employees|811|710|1,521|1,847|
|Corporate|catering|provision|606|:|606|17,303|
|Nursery food|&|provisions|:|1,057|1,057|3,249|
|36,017|107,311|143,328|171,728|
|Management and administration|costs|
|in support of charitable activities|
|indirect employee|costs|
|Training|and|waffare|239|113|352|1,453|
|239|413|352|1,453|
|Premises|Cosis|
|Rates,|water and|service charges|2,544|1,197|3,741|10,188|
|Insurance|2,887|1,358|4,245|4,965|
|Repairs,|maintenance &|renewal|1,615|760|2,375|6,260|
|Light|and|heat|6,283|2,957|9,240|20,927|
|Cleaning|692|326|1,018|1,425|
|14,021|6,598|20,619|43,765|
|General administrative expenses:|
|Telephone|ans fax|972|458|1,430|1,683|
|Bad|debt|-|-|-|-|
|Dry cleaning|84|40|124|2,808|
|Nursary provision|insurance|-|1,624|1,624|1,714|
|Software|and|IT Casts|5,150|2,424|7,574|7,551|
|Bank|loan|interest|9,291|.|9,291|9,824|
|Audio visual|equipment|§35|-|535|629|
|Membership|&|annual|fees|968|.|968|461|
|Stationery|and|Printing|126|59|185|616|
|General|Office|Running|Costs|3,011|1,417|4,428|6,518|
|Refuse|&|sanitary|collection|1,319|621|1,940|2,683|
|Advertising|and|PR|170|80|250|641|
|Bank|charges|347|163|510|1,772|
|Mini|bus|expense|:|.|-|:|
|21,973|6,886|28,859|36,900|
|Professional|fees|in support of charitable activities|
|Other|Legal|&|Professional|4,372|2,057|6,429|50,800|
|4,372|2,057|6,429|50,800|
|Other support cosis|
|Depreciation|of assets|used|for charitable|purposes|2,342|843|3,185|4,247|
|28,342|
|Governance|costs|8a|854,247|
|Examination|Fee|340|160|500|500|
|Other fees|paki|to the|Examiners|(499)|(235)|(734)|3,160|
|(159)|(75)|(234)|3,660|
|Total expended|on|Charitabls|Activities|78,805|123,733|202,538|312,553|
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