2021 2022
# > nishkam Nishkam Civic Association
Annual Report of the Trustees & Financial Statements ait oh ae V A\ ES S|
|CONTENTS|Pages|
|---|---|
|Patron's Statement|3|
|Chairman's Statement|4|
|Report of theTrustees|5to 15|
|Report of the Independent Auditors|16 to 19|
|Statement of Financial Activities|20|
|Balance Sheet|21|
|Cash flow Statement|22|
|NotestotheFinancialStatements|23to35|
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## PATRON’S STATEMENT- 2021 - 2022 Bhai Sahib, Bhai Mohinder Singh OBE KSG Nishkam Civic Association
It is an honour to have been appointed the first Patron of the Nishkam Civic Association in June 2021. As the founder and Chairman of the Board of Trustees since 2004, | decided to step down from this role in May 2021 to allow me to focus on the development of the Nishkam group of charities. The trustees undertook a review of the future governance of NCA and offered me the role of the Patron. The trustees also appointed Prof Upkar Singh Pardesi OBE, as its Chairman and Shaminder Singh Rai BEM, as Vice-Chair. Prof Pardesi has served as the board’s Vice-Chair since 2005 and Shaminder has chaired the trust’s Finance and General Purposes Committee. The board also reviewed the senior management of NCA and appointed Amrick Singh Ubhi to the post of Director of Nishkam Civic Engagement and Partnerships and Ajit Singh to the post of NCA Director.
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NCA has continued to remain grounded and focused on its founding mission — Civic Responsibility and Civic Engagement. This annual report attempts to share some of the challenges that post-Covid pandemic impacted on whole of humanity and successes and the associated impact that the work of NCA made to the lives of all communities locally, regionally, nationalty and internationally.
The Government is progressively recognising the importance that civil society, the voluntary sector and religious faith groups plays in the empowerment, regeneration and development of our communities. Faith groups are now required to play an integrat part in the Government's post-Brexit agenda for promoting community and economic wellbeing, social justice and community cohesion.
As the Patron and Trustees of NCA, our role is to provide strategic direction, good governance and to oversee the processes and scrutinise the numbers. We do this to ensure we are providing the best help we can, to the people who need it the most. We work closely with our executive team to aid the fundraising and income generation activities. With the Covid-19 global pandemic changing what will be “normal” in the future, we must plan to sustain and grow the NCA to meet the new challenges facing all our communities here in the UK and in developing countries. Over the next five years, there will also continue to be much uncertainty of economic growth and the implications of post-Brexit government policies. Whilst there was hope that the long period of austerity would be over in 2022, the evidence of economic decline and the repayment of the huge national debt arising from the Covid-19 crisis means that further and deeper cuts in funding of community services will become the new normal.
We know from first-hand experience of working with communities that disadvantage and lack of targeted opportunities continue unabated. We all have to completely and radically restructure the use of buildings and how we cater for our community needs while protecting them and our staff from the spread of infections. We will have to do more with less via active volunteering and deploy our energy and creativity to developing new income streams to meet the needs of all communities. The Nishkam Civic Association will be at the forefront of advancing community and economic wellbeing, promoting interfaith and intra-faith dialogue and championing sociat justice and inclusion.
As we come to the end of this reporting period, we see a period of uncertainty and challenge on the horizon with post-Covid recovery. We have seen the devastation it has caused globally and as a Board we are confident our team will remain agile and flexible to adapt and navigate any pending crises.
Our experience of working with communities that suffer from disadvantage and lack of targeted opportunities will not be fixed overnight. The social inequality and injustice, we fear, will be further exasperated by the economic downturn, rising energy prices, rising inflation and increasing interest rates over the next few years. Charities have always been on the forefront of providing essential, life changing functions, however, with the ever-dwindling resources, the ever-increasing need is placing huge demands on already stretched resources and capacities. During the year, many constructive strategic networks and partnership were developed at local and national levels which have enabled the NCA to go from strength to strength.
The NCA has made an impressive impact throughout the years. | look forward to seeing the impact of its strategic plan 2022/23 and the many new initiatives and partnerships. t wish the new chairman, vice-chairman, the executive and operational teams and the many volunteers good wishes and the success for the future.
Bhai Sahib, Bhai Mohinder Singh OBE KSG Patron
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## CHAIRMAN’S STATEMENT- 2021 — 2022 Upkar Singh Pardesi OBE Nishkam Civic Association
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| am delighted to welcome you to the NCA’s annual report as its new Chair. Having ABB ne Ny
previously served as the Vice-Chairman, | know of the complexity and breadth of the [xa ay i
charity’s work and have great pride in it. tam also in awe of the voluntary sector's \
work during the pandemic. My 40-years’ experience as a volunteer have taught me = 5 os :
many things, not least that charities, collectively, contribute massively to creating and &
sustaining loving and cohesive communities. Charities are often the first to respond to ( > Ve
disasters, or emerging problems, and are there, long after the cameras have left, — ja BS i
resolving intractable social ills, and promoting the toughest causes. Since taking up . J
the post of Chair in June 2021, | have had the pleasure of meeting a wide range of ey :
people involved in the work of NCA. | look forward to many more such encounters in \ ‘G % yp
the months ahead. | want to listen to the trustees, all staff, volunteers and many oa G '
partners who devote so much of their time and resources to help the most col
disadvantaged members of our local and regional communities and to learn from their
experience.
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The NCA’s work, ultimately, aims at protecting the most vulnerable and to providing personal development opportunities to the hard-to-reach communities who tend to get left behind in many levelling up investments. But we are a small organisation, with ambitious aspirations. We must work in such a way that our impact is. greater than the sum of our individual functions, inspiring the confidence of the funders, partners and benefactors.
We can do this, | believe, in two ways. First, we must be guided always by our core values. These values are simple to understand, but can be difficult to live up to consistently, and under my leadership, the Board will support the executive team, but we will also hotd it to account against those principles. Second, we must strengthen our use of data, ensuring we identify potential risks early, take effective action where needed, and deliver services in a way, and at a time, that best helps all our communities.
| am lucky to have inherited a sound organisation, thanks to the legacy of my predecessor and who is now our Parton. | can’t promise that the months ahead will be any less fraught. We will face serious challenges, of which the cost-of-living crisis is by far the greatest. We will feel the pinch from both ends. As central and local government tighten their belts, funding will be squeezed, and demand on NCA's services will almost certainly increase as more people turn to the voluntary sector to meet their basic needs.
We have a limited, but very important role in helping local communities weather this storm: we must help trustees understand and meet their duty of prudence, running NCA as efficiently and effectively as possible during straitened times.
The income for the year was £444,549 against outgoings of £576,456, however the costs less depreciation (largely buildings) were £516,286. The team has had to remain innovative and challenging, whilst ensuring exemplary levels of engagement and service.
We are proud that the NCA continues to fulfil its overall aim of improving the civic strength and well-being of the community by engaging, educating, empowering, enabling and uplifting. The organisation is recognised and seen by many as a real anchor organisation, trusted partner and regarded as an exemplar of what community and civic engagement should look like.
The Board of Trustees wishes to acknowledge and applaud the work and dedication of the staff in managing the services provided, and also all the volunteers, without whom much of this great work would be impossible to achieve. The Trustees are also grateful to all the organisations which have supported the NCA with financial or voluntary support; with their help and with good management we have continued to deliver our core deliverables, and so we offer sincere thanks to all our staff, volunteers, supporters and friends.
Finally, we must emphasise and credit the support and funding from the Guru Nanak Nishkam Sewak Jatha (GNNSJ), without it providing financial resources to fund critical services to be provided to communities in most need, many projects would not come to fruition. The Management Team and members of the Board are grateful for the commitment, dedication and resilience staff and volunteers exhibited during a productive but challenging year. As always, the volunteering (Nishkam Sewa) aspect of NCA’s work is crucial to its very existence. We thank all who have helped deliver another year of selfless service to many communities that most needed assistance during a very challenging period in human history. 4
Professor Upkar S Pardesi OBE
## TRUSTEES REPORT:
The trustees present their report with the financial Investment policy and objectives statements of the charity for the year ended 31 March Apart from retaining a prudent amount in reserves, 2022. The trustees have adopted the provicharity's funds are intended to be spent in the short sions of Accounting and Reporting by Charities: under the overarching policy of “service delayed is Statement of Recommended Practice applicable to denied". Consequently, there are no funds for charities preparing their accounts in accordance with the investment, although the Charity owns owns the premises Financial Reporting Standard applicable in the UK and Re- _ which the charity operates and provides services from. public of Ireland (FRS 102) (effective 1 January 2019).
Apart from retaining a prudent amount in reserves, all the charity's funds are intended to be spent in the short term, under the overarching policy of “service delayed is service denied". Consequently, there are no funds for long-term investment, although the Charity owns owns the premises from
The costs defrayed by the Charity in the year in delivering REFERENCE AND ADMINISTRATIVE DETAILS the charitable activities and support costs were £576,456 Registered Company number leaving a deficit of £131,907. Total reserves funds 04378505 (England and Wales) are £3,541,709 which the Trustees consider adequate to support the charity’s ongoing objectives, Registered Charity number 1100307 Going concern The accounts have been prepared on the basis of being a Registered Office going concern. The Trustees confirm that they have taken 6 Soho Road, Birmingham West Midlands B21 9BH inte account all available information about the future for at least 12 months from the date of the accounts were Trustees and Directors approved and conclude that there is no uncertainty relating Bhai Sahib, Bhai (Dr) Mohinder Singh Ahluwalia OBE KSG, °° 8°!N8 concern. Chairman {resigned 10 January 2022} 5 ‘ Prof Upkar Singh Pardesi , Vice Chairman Pay policy for salad statf Mr Parminder Singh Jhutti The pay of staff is reviewed annually by the Management Mr Jarnail Singh Bhinder Team and increased as and where appropriate. The senior Mrs Panjit Kaur Bahia management pay is reviewed by the Board of Trustees. All Mr Sandeep Singh Virdee directors give their time freely and no director received reMr Gurinder Singh Mandla inersier athe Teah Or Gopinder Kaur Sagoo . Mr Shaminder Singh Rai BEM ita hag pbdcaales : . F 3 . . Miss The trustees actively review the major risks which the Hernam Kaur Najran charity faces on a regular basis and believe that maintaining Mrs Herminder Kaur Channa reserves at current levels, combined with an annual review Mrs Harr-Joth Kaur Padam (appointed 27 March 2022) of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions. The Auditors trustees have also examined other operational and business Stanley Yule Chartered Accountants risks faced by the charity and confirm that they have Registered Auditors established systems to mitigate the significant risks. Waterside Business Park 1649 Pershore Road Governing document 830 3DR The charity is controlled by its governing document, a deed FIGGISEIAL of trust, and constitutes limited company, limited by HEWEW guarantee, as defined by the Companies Act 2006. Reserves Policy The present level of funding is adequate for the future Related Parties mCMICIUES of the charity and is assessed by the trustees ona Te charity set out its related party transaction in note 22 of regular basis. To avoid the necessity of realising fixed assets Shedinancisl'stafemenis held for the charity's use, the trustees endeavour to retain , net current assets equating to approximately 3 - 6 months STRUCTURE, GOVERNANCE and MANAGEMENT unavoidable running costs. The trustees monitor the cash Recruitment and appointment of Management Committee flows on a regular basis and are satisfied that sufficient tye directors of the company are also charity trustees for resources are held. the purposes of charity law and under the company’s Art — ; Principal icles are known as members of the Management CommitThe funding sources tee. Under the requirements of the Memorandum and ArtCharity's funding comes from various sources, in the _ icles of Association the minimum and maximum members of form of grants from public bodies funding specific the Management Committee shall be determined by the community initiatives, revenues from the use of the company in Annual General Meeting, but until so fixed there charity's facilities and donations from the public and other — chai be no maximum number and the minimum number of connected charities. members of the council shall be three. All member of the Management Committee give their time voluntarily and Fundraising received no benefits from the charity. 5 No fundraising events or activities tock place in the year.
## Recovery after a Global Pandemic
## Leaving lockdown (March to July 2021)
On 8 March 2021, England began a phased exit from lockdown. A four-step plan, known as the roadmap out of lockdown, intended to “cautiously but irreversibly” ease lockdown restrictions. The Government mostly lifted restrictions in all areas at the same time, as the level of infection was broadly similar across England.
England moved through the roadmap as planned, adding four weeks to allow more people to receive their first dose of the coronavirus vaccine. NCA through leadership at Board level and Senior Management team continued to ensure service continuation and put in place a very robust grant funding plan to leverage funding to support new and existing services, especially to support the continuation of critical existing services.
With lockdown easing, forward-thinking charities have been positioning themselves to be more resilient, service focused, strategically connected and relevant in the post-Covid world. As we witness cuts in public spending, reductions in the grants and other funding that became available for businesses and the third sector the need to reach out to the most disadvantaged communities is ever greater. The need to build on existing partnerships, given that interfacing with government agencies and other supporting organisations is crucial to innovating further solutions for communities affected by the pandemic.
The Nishkam family (staff and volunteers) eased back to office working, demonstrating an ability to continually adapt, with an overarching sense of purpose.
Working closely with volunteer subject matter experts NCA developed and delivered new courses and services to generate income and build capacity and capability across the sector.
NCA continues to advocate for self-reliance through capacity building and appealing for a change in mindset to take greater responsibility where possible for clients to manage their own affairs. This approach worked well during Covid-19 and continues with services for the most vulnerable with face to face services and mainly telephone services for self-empowerment, using new ways to communicate to provide support. We continually empower and promote behavioural change and provide a wrap-around holistic approach to meet clients needs especially taking into account the 8 Wellness Dimensions, focusing on emotional, physical, financial, intellectual, spiritual, occupational, social and environmental wellbeing.
As an organisation we continue to critically review and reposition the organisation, reprioritise and refocus through our new strategic plan, helping to guide and navigate our clients through the next few years. Asan organisation we continue to remain agile and embrace technology to meet the ever changing demands of the community. COVID-19 shone a spotlight by further amplifying existing social, educational, economic, and health inequalities which together we need to tackle at grassroot levels and beyond.
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Overview & Key Achievements Re-opened the the Nishkam centre in a safe safe and well managed managed 3 years years funding way. Redesigned and and readapting the the Nishkam Wellbeing Community Satety Net Satety Net Net Centre to meet meet post covid needs of community. of community. community. safeguarding a vital community service and two jobs and creating valley seiolie uncetoing re-design a uncetoing re-design a re-design a a nSEANas RMeaaa Developed new website new website website for Nishkam Apprenticeships and solutions to to remedy water ingress issues. water ingress issues. ingress issues. issues. exceeded
Re-opened the the Nishkam centre in a safe safe and well managed managed 3 years years funding application of £348k approved for way. Redesigned and and readapting the the Nishkam Wellbeing Community Satety Net Satety Net Net project (Advice Services) Centre to meet meet post covid needs of community. of community. community. safeguarding a vital community service and safeguarding two jobs and creating one new job. valley seiolie uncetoing re-design a uncetoing re-design a re-design a a nSEANas RMeaaa Developed new website new website website for Nishkam Apprenticeships and solutions to to remedy water ingress issues. water ingress issues. ingress issues. issues. exceeded Apprenticeships target of 35, by securing 42. Major phase one overhaul of Air Conditioning system, saving Care connector project between NCA- Nishkam Healthcare £92K in cost by working closely with contractors and specialist Trust started and staff allocated as Care Connector volunteers. Network for justice- NCA has been highlighted as Organisation wide digital transformation undertaken, full ee community advice provider and case study integrating of CRM System called ZOHO - Data management and focussed communications and marketing system. Reduce Vationwide spotlighted the Nishkam Civic Association - as staff time spent on administration functions by 40%, enabling at of their celebrations campaign for advice service. staff to focus on business engagement and service deliveryto Planned and facilitated, Locality annual convention visit of further enhance client experience and capacity. 20 delegates to Nishkam organisations Environmental endeavours and commitment- NCA has endeavours and commitment- NCA has commitment- NCA has NCA has has Hosted and and supported premier launch launch of Game of Game of of faith transitioned to being paperless, reducing printing and and energy Two interfaith week events events a. Covid Keeps 16th Nov 21 and consumption. Water wastage, consumption and Water wastage, consumption and wastage, consumption and consumption and and recycling b. Interfaith Bike Bike Ride in collaboration with Bahu trust 21st measures implemented. implemented. Nov 21 21
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Environmental endeavours and commitment- NCA has endeavours and commitment- NCA has commitment- NCA has NCA has has Hosted and and supported premier launch launch of Game of Game of of faith
transitioned to being paperless, reducing printing and and energy Two interfaith week events events a. Covid Keeps 16th Nov 21
consumption. Water wastage, consumption and Water wastage, consumption and wastage, consumption and consumption and and recycling b. Interfaith Bike Bike Ride in collaboration with Bahu trust
measures implemented. implemented. Nov 21 21
NCA contribution towards United Nations- Sustainable Development Goals (SDGs)
Sustainable Development Goals NCA- Activities
fe End poverty in ail its forms everywhere eNTTRaTTwith ZeroLangar Unde?
22, End hunger, achieve food security and improved nutrition and promote - Collaboration with Divine
aS) sustainable agriculture Onkar Mission and SWAT
3 Ensure healthy lives and promote well-being
- Nishkam Health Trust
~uj for all at all ages - Wellbeing Centre
re Ensure inclusive and equitable quality education and promote lifelong !
hd learning opportunities for all - Learning and Development
5 Sh Achieve gender equality and empower all women and girls -3 International Women's
g Days Events
-Board leve! gender equality
feed §=—- Promote sustained, inclusive and sustainable economic growth, full and ~ Paperless commitment
w« productive employment and decent work for all Supporting GNNSJ Kenya
- Advocacy and Self
Tam 6 -Reduce inequality within and among countries empowerment Initiative
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jem) Make cities and human settlements inclusive, safe, resilient and
sustainable
: , _ : - Collaboration with
ee Promote peaceful and inclusive societies for sustainable development, hrvurinea aan
renee provide access to justice for all and build effective, accountable and CRSTEE rat ij re Ald
% inclusive institutions at all levels lh ie
Reconciliation
Wee Strengthen the means of implementation and revitalize the global
& partnership for sustainable development 7
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## Strengthening Families and Welfare Services Programme
The NCA has established Strengthening Families and Welfare Services (SFWS) programme for the local community. To help and empower the Community through the Community Safety Net Net (CSN) Project. Our aim Our aim aim is to secure secure further funding funding for our South Asian Family Support Hub Hub (SAFSH) which came to end in September 2021.
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Safety Net Net (CSN) Project. Our aim Our aim aim is to secure secure further funding funding for our South Asian Family ——
Support Hub Hub (SAFSH) which came to end in September 2021. Cases and financial Targets
April 2021 tii March 2022
Projects: Advocacy Support and Advocacy Support and Support and and Empowerment Plus (ASEP) Plus (ASEP) (ASEP) and Community Safety Net Safety Net Net (CSN)
TOTAL TOTAL
Through the CSN the CSN CSN service we deliver essential we deliver essential deliver essential essential information, advice, guidance, (IAG) guidance, (IAG) (IAG) CASES CASES
services, a a hands-on service to members of diverse communitiesin communitiesinin Handsworth and and TARGET ACTUAL
currently to residents living within within 1.5 miles from NCA (B21 miles from NCA (B21 from NCA (B21 NCA (B21 (B21 9BH). Our IAG service IAG service service is free free 300 505
of charge, confidential, independent, charge, confidential, independent, confidential, independent, independent, impartial and open and open open to all. We are funded By We are funded By are funded By funded By By se
National Lottery Community Fund. We provide quality advice and advocacy service Lottery Community Fund. We provide quality advice and advocacy service Community Fund. We provide quality advice and advocacy service Fund. We provide quality advice and advocacy service We provide quality advice and advocacy service provide quality advice and advocacy service quality advice and advocacy service advice and advocacy service and advocacy service advocacy service service in key key = a
areas of Welfare Welfare Benefits, Debt and Debt and and Housing. The The services that we provide we provide provide to the the wo by 68%
community:
:
* Delivering essential information, advice, guidance, and hands-on services services to members of members of of
diverse communities. We communities. We We provide end-to-end casework from from advice to Appeal at
Tribunals in social welfare law.
, Free . . ‘ ‘ : ‘ TOTAL TOTAL
independent and impartial advice and support on Welfare benefits, Housing and FINANCIAL FINANCIAL
Debt TARGET ACTUAL
¢ Maximising benefits to support individuals to maintain their accommodation, improve £400,000Torget £807,448.68ame
financial, emotional wellbeing and quality of life exceeded by
New activities/servicesin 2021-22: 101% 4
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Projects: Advocacy Support and Advocacy Support and Support and and Empowerment Plus (ASEP) Plus (ASEP) (ASEP) and Community Safety Net Safety Net Net (CSN)
- Through the CSN the CSN CSN service we deliver essential we deliver essential deliver essential essential information, advice, guidance, (IAG) guidance, (IAG) (IAG) services, a a hands-on service to members of diverse communitiesin communitiesinin Handsworth and and currently to residents living within within 1.5 miles from NCA (B21 miles from NCA (B21 from NCA (B21 NCA (B21 (B21 9BH). Our IAG service IAG service service is free free of charge, confidential, independent, charge, confidential, independent, confidential, independent, independent, impartial and open and open open to all. We are funded By We are funded By are funded By funded By By National Lottery Community Fund. We provide quality advice and advocacy service Lottery Community Fund. We provide quality advice and advocacy service Community Fund. We provide quality advice and advocacy service Fund. We provide quality advice and advocacy service We provide quality advice and advocacy service provide quality advice and advocacy service quality advice and advocacy service advice and advocacy service and advocacy service advocacy service service in key key areas of Welfare Welfare Benefits, Debt and Debt and and Housing. The The services that we provide we provide provide to the the community:
- Delivering essential information, advice, guidance, and hands-on services services to members of members of of diverse communities. We communities. We We provide end-to-end casework from from advice to Appeal at Tribunals in social welfare law.
- We recruited a dedicated Development worker tasked with securing alternative grant funding, developing, and implementing fundraising initiativesto reduce reliance on grant funding from one funder, diversifying funding streams to create a more sustainable advice service. The development worker will also focus on developing a partnership and collaborative approach to the delivery of our advice services.
- Partnership development and collaboration with many local organisationsthat confidently refer to CSN and to whom we signpost to provide holistic wrap around support services.
- We secured funding for our Community Safety Net Project until 2024.
- ¢ We used funding from Nationwide from the 31st of April to end of November 2021 to create a bridged advice service as the core funding from National Lottery ended 31st March 2021. This ensured that we were able to offer a skeleton advice and advocacy service at a very critical time for vulnerable people and allowed us time to secure further funding beyond November 2021, through the National Lottery Fund. This ensured that a consistent service was available throughout this period. We adapted the service to meet the needs of the community.
- Exceeded financial target and exceeded case targets by 68%.
- The Advice Project was funded by Nationwide from April to November 2021 and The National Lottery Community Fund from Novemberto March 2022.
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We have a well-established Steering Group consisting of staff, beneficiaries, volunteers and local community groups who help shape and develop the project deliveryto be community-led to meet their needs.
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“| just want to say thank you to all of you guys for your assistance and support throughout our case and appeal. It was very distressing and upsetting for my parents. It's amazing to have the support of experts such as yourselves who agreed with my parents’ case and persevered. Again, thank you so much. My parents are so relieved and happy that this is resolved”. —Client referred from Chinese Centre
## Sikh Rogi Aasra (Chaplaincy Service)
Nishkam Sikh Rogi Aasra (Chaplaincy Services) was adapted to offer a listening ear remotely as well as face to face, providing much needed supportivechaplainsdedication throughout and care powerful to a diverse the UK, faith community, who values have of compassion, serveddelivered withby commitment, truthfulness,trained volunteer kindness, empathy and humility, sacrificing their time for others for the love of God in the spirit of “Sarbat Da Bhalla”. Through this project the team of volunteers has provided invaluable support and guidance to the local and wider community, Nightingale Hospitals in London and Birmingham, Health Trusts regarding the caring for Sikh patients in general and with particular focus on end-of-life care and support.
We also supported clients/patients through referrals from our in-house welfare team and family support hub, Guru Nanak Nishkam Sewak Jatha, Nishkam Healthcare Centre, Nishkam Educational Trust, via GPS and BCC Social Services.
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## Nishkam Apprenticeships
## HARNESSING THE INFINITE POTENTIAL OF INDIVIDUALS AND ORGANISATIONS
The Nishkam Centre has over 16 years of experience delivering excellent adult education and training. Through the selfless volunteers working groups extensive research and feasibility studies , the application for NCA to be a Main Apprenticeship Training Provider was successful. In May 2021 NCA signed up their first apprenticeship in Early Years Sector. Come June 2021 - NCA submitted their first Individual Learner Record {ILR) confirming start of apprenticeship delivery. From Aug to Dec 2021 NCA strengthened the Apprenticeship team by recruiting Operations Manager Jasvinder Kaur with apprenticeships being key area of responsibility and appointed apprenticeship lead - Jagtar Mohr.
NCA developed Apprenticeship website https://www.nishkamapprenticeships.org, created a new Apprenticeship brochure and established a delivery team of 9 assessors through new and existing networks. Exceeded year one target of 35 apprenticeships with actual apprenticeships equalling 42. With continual improvement, NCA created a robust governance system via the Nishkam Education Training and Apprenticeship Committee (NETAC). In Nov 2021 NCA was invited to re-apply to be on the Register of apprenticeship training providers (ROAPT) , new guidelines were reviewed, researched and through networks and new consultants NCA submitted RoaPT application. This was successful in April 2022. To date we are delivering over 45 apprenticeships, in 12 standards and working with over 26 employers. Our focus is on enhancing our delivery team, quality of teaching and instilling a values led approach.
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Accounting Association of Accounting
Technicians (AAT) Levels
2, 3 and 4
Business Management Business Administrator Level 3,
Business School Professional Level 4
Leadership and Operations management Level 5,
Management Senior Leader Level 7
Customer Service Specialist Customer Service Level 3
Early Years education Early Years Practitioner Level 2, Early
Years Educator Level 3
Health and Care Adult Care worker Level 2, Lead Adult
Care Worker Level 3, Leader in Adult
Care Worker Level 5
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## Learning and Development
Our Learning and Developmentwork focuses on offering our volunteers and students the opportunities to gain formal education and qualifications through the following:
- Professional Courses — AAT (Association of Accounting Technicians) Level 2, 3 and 4 - adapted to a blended learning approach, to further develop careers in accounting and finance.
- Lifelong Courses — Creative English— online learning
- ¢ Doing Things Differently Project (part of the Covid- 19 resilience program)- Designed to help and support learners to improve and gain confidence in English conversational skills and Basic ICT skills. Equipping students beyond COVID -19 to stay connected to friends, family and access key support services. Target of 50 registrations, completed 67 registrations thereby exceeding targets by 34%, this meant that we had to develop a waiting list.
## Enrichment courses —
- ¢ Beginners Sewing - the understanding of making a paper pattern, using a sewing machine, manufacture of chosen garments and prepare a portfolio of samples and instructions
- ¢ Intermediate Sewing -manufacture garment with zipper, collar, linings, working with difficult fabrics, adjusting pattern blocks and use variety of functions on the sewing machine.
- Punjabi Language — Learning the sounds of the Punjabi letters, vowels and symbols and creating small words and short sentences in Punjabi.
Continuing to provide virtual courses, blended learning approach, alternating virtual and in person lessons.
As lockdown eased, previous Jevel 2 cohort of 5 students resumed with classroom sessions. Students successfully completed level 2 and 60% progressed to Level 3. The average achievement rate for level 3 was 70%. From August 2021 to October 2021, we delivered “Devices and Digital Skills” project, funded by Good things Foundation, project aimed to improve people's quality of life. We provided access to digital technology and skills training so people could stay in touch with family and friends. Distributed 54 Lenovo Tablets with internet connectivity, 24gb of data and a 6-hour support session on how to use the tablets and meet their own goals around employability skills or improving financial health.
Also introduced our very first Online Punjabi course which was delivered by a dedicated volunteer with extensive classroom sessions experience, the course ran from February 2022 — May 2022. The feedback from the students was so positive that many of them would like to continue their learning in September 2022. We had an overall income of £35,540.17 from April 2020 - March 2021 Successfully developed and delivered a 100% virtual Lean Six Sigma course, supporting income generation and developing a range of courses offered.
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## Nishkam Aasra Hub
Post COVID-19 has deepened the importance of services that offer socialinteraction, tackle existing health conditions and improve mental, emotional and physical health.
The Nishkam Centre continued to provide a unique project to deal with the above, in order to offer vital social interaction whilst being in total accordance with Governmental guidelines. Sessions provided to engage individualsin a range of workshops and discussions with an overarching goal to reduce social isolation, to meet cultural needs and create a positive impact on emotional wellbeing.
Activities and workshops include ;
- ¢ Spiritual support
- Classical Music
- Physical and Art Therapy
- « Yoga
- ¢ Access to Hot Meats
During these programmes, those who required further support were noted and linked to the appropriate services within the Nishkam Healthcare Trust. We continually look to progress these workshops in accordance with Governmental restrictions. The model of the Nishkam Aasra Hub has proven to be highly successful and therefore we are now redesigning and repositioning our Nishkam Wellbeing Centre around the Aasra Hub model.
12
## Volunteers
Bhai Sahib Bhai Mohinder Singh, ‘Many people do not realise that the Nishkam Group is a small independent charity that relies heavily on its volunteersto provide a lifeline of support for all the projects we undertake’. NCA holds Investing in Volunteers (IIV) and provides best practice in the experience and support for our volunteers.” Investing IIV is the UK quality standard for good practice in volunteer management. NCA has started preparation for re-assessment of the IIV standard for July 2022.
**----- Start of picture text -----**
The Nishkam Centre was supported by 50 regular volunteers and many more occasional volunteers who offered
support on an informal basis. The volunteers offer a very wide range of support to the centre ranging from strategy and
governance, business development, teaching, centre support, administration, welfare services, wellbeing services,
maintenance, blue sky thinking group to diversify income streams, Community Safety Net steering group, chaplains,
apprenticeship working group, learning and development team, Aasra Hub team, conference and events, board
members and many more. Due to the wide range of activities and roles the Centre is able to connect individuals
wishing to volunteer and can offer more opportunities for their personal development.
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13
## COVID-19 engagement with Sikh Community
NCA was commissioned by Birmingham City Council and Public Health England to develop a range of COVID-19 specific messages and engagement tailored for the Sikh community.
NCA worked closely with Healthy Brum and other partners to amplify messages and widen participation. Due to the overwhelming success of the project, NCA was granted an extension and continued project delivery in 2021-22.
Using our tacit knowledge and excellent networks across the Sikh community we designed and developed a range of key messages aligned to PHE prioritiesto promote better understanding of COVID-19 guidelines, provide accurate information for communitiestomake informed decisionsto battle misinformation.
The project used an multi channel approach using existing and new social media platforms, community TV stations, virtual meetings and interviews with community leaders and health professionalsto provide balanced messaging in Punjabi and English.
## Civic Engagement
Post COVID-19 NCA continued to work collaboratively using key infrastructure developed by the charitable and faith sectors along with many members of the community.
Through collective efforts the Nishkam Centre has been able to provide key services to support our communities and Strategic Civic Engagement, through existing relationships and networks it enabled collaboration across networks to provide coherent, consistent messaging and strategic collaborations tor the greater good.
- ¢ Birmingham City Council
- ¢ Director of Public Health
- ¢ West Midlands Police
- + West Midlands Combined Authority
- Birmingham Voluntary Sector Council
- « NHS to share critical information and support Chaplaincy work
- ¢ National Spirituality and Mental Health Forum
- « West Midlands Together Steering Group
- ¢ Birmingham Faith Leaders Group
- ¢ Birmingham Council of Faiths
- West Midlands Police
- Faith Action Advisory Board
14
## NISHKAM CIVIC ASSOCIATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022
## STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees (who are also the directors of Nishkam Civic Association for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable taw and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financia! Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland"
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 Charity SORP;
- - make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
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.
- In so far as the trustees are aware:
- there is no relevant audit information of which the charitable company's auditors are unaware; and
- - the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.
## AUDITORS
The auditors, Stanley Yule Chartered Accountants, will be proposed for re-appointment at the forthcoming Annual General Meeting.
Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on.........3.12.2022................. and signed on the board's behalf by
## Vivieatie.
15
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF NISHKAM CIVIC ASSOCIATION
## Opinion
We have audited the financial statements of Nishkam Civic Association (the 'charitable company’) for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financiat reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’.
## In our opinion the financial statements:
- give a true and fair view of the state of the charitable company's affairs as at 31 March 2022 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’; and - have been prepared in accordance with the requirements of the Companies Act 2006.
## Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors’ responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## Other information
The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
16
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF NISHKAM CIVIC ASSOCIATION
## Opinions on other matters prescribed by the Companies Act 2006
- In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Report of the Trustees has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.
- We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees’ remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.
## Responsibilities of trustees
As explained more fully in the Statement of Trustees’ Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting untess the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
17
## REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF NISHKAM CIVIC ASSOCIATION
## Our responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
## The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:
- The engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
- - We identified the laws and regulations applicable to the charity through discussions with trustees and other management, and from our commercial knowledge and experience of the industry sector;
- - We focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charity including taxation legislation and data protection, anti-bribery, employment, environmental and health and safety legislation;
- - We assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence.
We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:
- Making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and
- - Considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.
To address the risk of fraud through management bias and override of controls, we:
- Performed analytical procedures to identify any unusual or unexpected relationships;
- - Tested journal entries to identify unusual transactions; - Assessed whether judgements and assumptions made in determining accounting estimates were indicative of potential bias; and
- - Investigated the rationale behind significant or unusual transactions. In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
- Agreeing financial statement disclosures to underlying supporting documentation;
- - Reading the minutes of meetings of those charged with governance; - Enquiring of management as to actual and potential litigation and claims; and - Reviewing correspondence with HMRC and other relevant parties.
There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the tess likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.
Materiat misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.
18
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
## NISHKAM CIVIC ASSOCIATION
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.
## Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors’ report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for thisAf
lan Bidmead FCA (Senior Statutory Auditor)
for and on behalf of Stantey Yule Chartered Accountants Statutory Auditors
Waterside House
Waterside Business Park 1649 Pershore Road
Birmingham West Midlands B30 3DR
Date: dNROQQ
19
## NISHKAM CIVIC ASSOCIATION
## STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022
**----- Start of picture text -----**
|||||||||
|---|---|---|---|---|---|---|---|
|2022|2021|
|Unrestricted|Restricted|Total|Total|
|fund|fund|funds|funds|
|Notes|fe|£|£|£|
|INCOME|AND|ENDOWMENTS|FROM|
|Donations and|legacies|2|102,959|-|102,959|56,482|
|Charitable|activities|
|Charitable|Activities|230,660|-|230,660|457,229|
|Other|trading|activities|3|54,524|-|§4,524|20,551|
|Investment|income|4|23,766|32,640|56,406|62,510|
|Total|411,909|32,640|444,549|596,772|
|EXPENDITURE|ON|
|Raising funds|6|95,483|1,815|97,298|55,613|
|Charitable|activities|7|
|Support Costs|138,703|-|138,703|116,576|
|Premises|Costs|44,274|-|44,274|36,326|
|Charitable|Activities|84,159|-|84,159|133,196|
|Governance|Costs|§,249|-|5,249|4,800|
|Staff Costs|206,773|.|206,773|137,983|
|Total|574,641|1,815|576,456|484,494|
|NET INCOME/(EXPENDITURE)|(162,732)|30,825|(131,907)|112,278|
|Transfers|between funds|20|4,896|(4,896)|-|-|
|Net movement|in|funds|(157,836)|25,929|(131,907)|112,278|
|RECONCILIATION|OF|FUNDS|
|Total funds|brought forward|3,058,969|614,647|3,673,616|3,561,338|
|TOTAL FUNDS CARRIED FORWARD|2,901,133|640,576|3,541,709|3,673,616|
**----- End of picture text -----**
The notes form part of these financial statements
20
## NISHKAM CIVIC ASSOCIATION
BALANCE SHEET 34 MARCH 2022
**----- Start of picture text -----**
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|2022|2021|
|Unrestricted|Restricted|Total|Total|
|fund|fund|funds|funds|
|Notes|£|£|£|£|
|FIXED|ASSETS|
|Intangible|assets|14|23,061|-|23,061|26,233|
|Tangible assets|15|2,978,326|-|2,978,326|2,972,502|
|Investments|
|Investments|16|1|-|1|1|
|Social|investments|17|°|492,252|492,252|492,252|
|3,001,388|492,252|3,493,640|3,490,988|
|CURRENT ASSETS|
|Debtors: amounts|falling due|within|one year|18|20,977|148,324|169,301|153,384|
|Cash|at|bank|and|in hand|134,113|-|134,113|324|583|
|155,090|148,324|303,414|477|967|
|CREDITORS|
|Amounts failing due within|one|year|19|(255,345)|-|(255,345)|(295,339)|
|NET CURRENT ASSETS|(100,255)|148,324|48,069|182,628|
|TOTAL ASSETS|LESS|CURRENT|
|LIABILITIES|2,901,133|640,576|3,541,709|3,673,616|
|NET ASSETS|2,901,133|640,576|3,541,709|3,673,616|
|FUNDS|20|
|Unrestricted|funds:|
|General|fund|2,901,133|3,058,969|
|Restricted|funds:|
|Restricted|Fund|840,576|614,647|
|TOTAL FUNDS|3,541,709|3,673,616|
**----- End of picture text -----**
The financial statements were approved by the Board of Trustees and authorised for issue on vecsseesevendD AS PrLAQLIm.... and were signed on its behalf by:
## USingh Pardesi- Trustee
**----- Start of picture text -----**
ww
G Kaur Sagée~ Trustee
**----- End of picture text -----**
The notes form part of these financial statements
21
## NISHKAM CIVIC ASSOCIATION
## CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2022
**----- Start of picture text -----**
|||||||||
|---|---|---|---|---|---|---|---|
|2022|2021|
|Notes|£|£|
|Cash|flows|from|operating|activities|
|Cash|generated|from|operations|1|(127,649)|223,538|
|Net cash|(used|in)/provided|by operating|activities|(127,649)|223,538|
|Cash|flows|from|investing|activities|
|Purchase|of intangible|fixed|assets|-|(24,000)|
|Purchase|of tangible|fixed|assets|(62,821)|(40,049)|
|Net|cash|used|in|investing|activities|(62,821)|(64,049)|
|Change|in|cash|and|cash|equivalents|
|in|the|reporting|period|(190,470)|159,489|
|Cash|and|cash|equivalents|at the|
|beginning|of the|reporting|period|324,583|165,094|
|Cash|and|cash|equivalents|at|the end|
|of the|reporting|period|134,113|324|583|
**----- End of picture text -----**
The notes form part of these financial statements
22
## NISHKAM CIVIC ASSOCIATION
## NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2022
## 1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
**----- Start of picture text -----**
||||||||
|---|---|---|---|---|---|---|
|2022|2021|
|£|£|
|Net|(expenditure)/income|for the|reporting|period|{as|per the|
|Statement of|Financial|Activities)|(131,907)|412,278|
|Adjustments|for:|
|Depreciation|charges|60,170|61,577|
|Increase|in|debtors|(15,918)|(127,762)|
|(Decrease)/increase|in|creditors|(39,994)|177,445|
|Net cash|(used|in)/provided|by|operations|(127,649)|223,538|
**----- End of picture text -----**
**----- Start of picture text -----**
||||||||
|---|---|---|---|---|---|---|
|oe|ANALYSIS|OF|CHANGES|IN|NET|FUNDS|
|At|1.4.21|Cash|flow|At|31.3.22|
|£|£|£|
|Net cash|
|Cash|at bank and|in hand|324,583|(190,470)|134,113|
|324,583|(190,470)|134,113|
|Total|324,583|(190,470)|134,113|
**----- End of picture text -----**
The notes form part of these financial statements
23
NISHKAM CIVIC ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
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 2019)', 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, with the exception of investments which are included at market value.
## 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 legat or constructive obligation committing the charitycharity 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.
## Allocation and apportionment of costs
Support costs have been allocated between governance costs and other support costs. Governance costs comprise ail costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include cost related to statutory audit and legal fees.
## Tangible fixed assets
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||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Depreciation|is|provided|at|the|following|annual|rates|in|order|to write|off each|asset over|its|estimated|
|useful|life.|
|Short|leasehold|-|£2000|per|annum|
|Improvements|to|property|-|10%|on|cost|
|Plant|and|machinery|-|20%|on|cost|
**----- End of picture text -----**
## Taxation
The charity is exempt from corporation tax on its charitable activities.
## Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## Grants
Revenue Grant is recognised in full in the Statement of Financial Activities in the year for which it is receivable and any abatement in respect of the period is deducted from income and recognised as a liability.
24
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2022
## NISHKAM CIVIC ASSOCIATION
1. ACCOUNTING POLICIES - continued
## Grants
Capital grants are recognised in full when there is an unconditional entitlement to the grant. Unspent amounts of capital grants are reflected in the balance sheet..
Income and Expenditure Account The Statement of Financial Activities discloses the identical information of the Income and Expenditure Account and as such no separate Income and Expenditure Account has been prepared.
## Going Concern
The account have been prepared on the basis of being a going concern as outlined in the Trustees’ report.
## Basic financial assets
Short term debtors ar measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
## Basic financial liabilities
Short term creditors are measured at the transaction price. Other financial liabilities, inctuding bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised costs using the effective interest method.
## Impairment of assets
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment toss is recognised immediately in profit and loss account.
## Donated Services
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated Item have been met and the receipt of economic benefit can be measured reliably. In accordance with the Charities SORP (FRS102), the general volunteer time of Volunteers is not recognised and refer to the trustee's annual report for more information about their contribution.
## Pension Costs
The Charity operates a defined contribution pension scheme, managed by Royal Scottish Life. Contributions payable to the Charity's pension scheme are charged to the unrestricted funds and are included in the Statement of Financial Activities in the period to which they relate. At the end of the period the Charity owed £4,603 (2021: £3,322} to the pension provider.
25
## NISHKAM CIVIC ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2022
|2.|DONATIONSAND LEGACIES|||
|---|---|---|---|
|||2022|2021|
|||£|£|
||Donations|102,959|56,482|
|3.|OTHER TRADING ACTIVITIES|||
|||2022|2021|
|||£|£|
||Seminars and presentations
Learning and development|26,981
24,848|-
20,514|
||Gym Membership& activities
Other income|-
2,695|(243)
___280|
|||$4,524|20,551|
|4,|INVESTMENT INCOME|||
|||2022|2021|
|||£|£|
||Rents received|56,406|62,509|
||Bank Interest|-|1|
|||56,406|62,510|
|5.|INCOME FROM CHARITABLE ACTIVITIES|||
|||2022|2021|
|||Charitable
Activities|Total
activities|
|||£|£|
||Grants|230,660|457,229|
||Grants received, included in the above, are as follows:|||
|||2022|2021|
|||£|:|
||Big Lottery Fund
Birmingham City Council|41,333
4,050|-
20,199|
||Heritage Lottery Fund
Access to Justice Foundation|7,107
2,865|27,359
45,834|
||Sport England|9,114|-|
||Power toChange|12,311|25,000|
||IAG|-|105,448|
||UK Community Foundation
National LotteryCommunity Fund|-
45,648|18,960
73,027|
||Trading income Support Scheme|-|49,061|
||Heart of England|-|15,300|
||Furlough Job Retention Scheme|21,633|77,041|
||DWP|6,000|-|
||Education & Skilt Funding Agency|45,663|-|
||Carriedforward|195,724|457,229|
26
## NISHKAM CIVIC ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2022
|5.|INCOME FROM CHARITABLE ACTIVITIES - continued|||
|---|---|---|---|
|||2022|2021|
|||£|E|
||Brought forward|195,724|457,229|
||Cadbury - Family Support Hub|25,000|-|
||Sandwell & West Birmingham|9,936|-|
|||230,660|457,229|
Due to the Covid-19 pandemic, various Government grants and support schemes were put in place, to which the company was entitled to utilise and are included in charitable income.
6. RAISING FUNDS
|Other trading activities|||
|---|---|---|
||2022|2021|
||£|£|
|Conferences and events|1,162|14,144|
|Learning and development|85,012|32,185|
|Gym|9,309|8,089|
||95,483|54,418|
Included in Learning and Development costs are costs associated with the provision of the apprenticeship programme.
||Investmentmanagementcosts||||
|---|---|---|---|---|
||||2022|2021|
||||£|gE|
||Investment management costs||1,815|1,195|
||Aggregateamounts||97,298|65,613|
|7.|CHARITABLE ACTIVITIES COSTS||||
|||Direct|Support||
|||Costs (see|costs (see||
|||note 8)|note 9)|Totals|
|||£|£|£|
||Support Costs
Premises Costs|154
-|138,549
44,274|138,703
44,274|
||Charitable Activities|84,159|-|84,159|
||Governance Costs|-|§,249|§,249|
||Staff Costs|:|206,773|206,773|
|||84,313|394,845|479,158|
27
## NISHKAM CIVIC ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2022
|8.|DIRECTCOSTS OFCHARITABLE ACTIVITIES||||
|---|---|---|---|---|
||||2022|2021|
||||£|£|
||Grant costs||84,159|433,196|
||Fundraising costs||154|-|
||||84,313|133,196|
|9,|SUPPORT COSTS||||
||||Governance||
|||Management
£|costs
£|Totals
£|
||Support Costs|138,549|-|138,549|
||Premises Costs
Governance Costs|44,274
449|-
4,800|44,274
§,249|
||StaffCosts|206,773|:|206,773|
|||390,045|4,800|394,845|
|10.|NETINCOME/(EXPENDITURE)||||
Net income/{expenditure) is stated after charging/(crediting):
||2022|2021|
|---|---|---|
||£|£|
|Auditors’ remuneration|4,800|4,800|
|Depreciation -owned assets|56,997|58,404|
|Computersoftwareamortisation|3,172|3,172|
11. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees’ remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.
## Trustees’ expenses
There were no trustees’ expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.
28
## NISHKAM CIVIC ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2022
## 12. STAFF COSTS
||2022|2021|
|---|---|---|
||£|£|
|Salaries and wages|304,190|267,870|
|Social security costs|20,447|16,498|
|Pension costs|11,996|10,454|
||336,633|294,822|
||2022|2021|
|The average number ofemployees during the yearwas:|||
|Activities and project staff|6|8|
|Administrative staff|10|af|
||ce|ee)|
All employee time involves providing either support to the governance of the charity or support services to charitable activities.
The trust considers its key management personnel comprise of the trustees and the Centre Director. The total employment benefits including employer pension contributions of the key personnel were £47,329 (2021: £47,666). No employees had employee benefits in excess of £60,000.
13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
||Unrestricted|Restricted|Total|
|---|---|---|---|
||fund|fund|funds|
||£|£,|£|
|INCOME AND ENDOWMENTS FROM||||
|Donations and legacies|56,482|-|56,482|
|Charitable activities||||
|Charitable Activities|457,229|-|457 229|
|Othertrading activities|20,551|-|20,551|
|Investment income|24,210|38,300|62,510|
|Total|558,472|38,300|596,772|
|EXPENDITURE ON||||
|Raising funds|54,418|1,195|§5,613|
|Charitable activities||||
|Support Costs|116,576|-|116,576|
|Premises Costs|36,326|-|36,326|
|Charitable Activities|133,196|-|133,196|
|Governance Costs|4,800|-|4,800|
|StaffCosts|137,983|-|137,983|
|Total|483,299|1,195|484,494|
|NETINCOME|75,173|37,105|112,278|
29
## NiSHKAM CIVIC ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2022
|43.|COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES - continued|COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES - continued|COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES - continued||
|---|---|---|---|---|
|||Unrestricted|Restricted|Total|
|||fund|fund|funds|
|||£|£|£|
||Transfers between funds|5,745|(5,745)|-|
||Netmovement in funds|80,918|31,360|112,278|
||RECONCILIATION OF FUNDS||||
||Total funds broughtforward|2,978,051|583,287|3,561,338|
||TOTALFUNDSCARRIEDFORWARD|3,058,969|614,647|3,673,616|
|14.|INTANGIBLE FIXEDASSETS||||
|||||Computer|
|||||software|
|||||£|
||COST||||
||At 1 April 2021 and 31 March 2022|||31,722|
||AMORTISATION||||
||At 1 April 2021|||5,489|
||Charge foryear|||3,172|
||At 31 March2022|||8,661|
||NET BOOKVALUE||||
||At 31 March 2022|||23,061|
||At31March2021|||26,233|
30
## NISHKAM CIVIC ASSOCIATION
## NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2022
|15.|TANGIBLE FIXEDASSETS||||||
|---|---|---|---|---|---|---|
||||Improvements||||
|||Short
leasehold|to
property|Plant and
machinery|Motor
vehicles|Totals|
|||£|£|£|E|£|
||CcOsT||||||
||At1April2021|3,998,169|57,606|74,562|14,700|4,145,037|
||Additions|-|62,821|-|-|62,821|
||At 31 March 2022|3,998,169|120,427|74,562|14,700|4,207,858|
||DEPRECIATION||||||
||At 1 April 2021|1,077,909|46,541|35,769|12,316|1,172,535|
||Charge foryear|39,981|6,630|9,909|477|56,997|
||At 34 March 2022|1,117,890|53,171|45,678|12,793|1,229,532|
||NET BOOKVALUE||||||
||At 31 March 2022|2,880,279|67,256|28,884|1,907|2,978,326|
||At31March2021|2,920,260|11,065|38,793|2,384|2,972,502|
16. FIXED ASSET INVESTMENTS
|FIXED ASSET INVESTMENTS|||
|---|---|---|
||Shares|in|
||group||
||undertakings||
||£||
|MARKET VALUE|||
|At 1 April 2021 and 31 March 2022||1|
|NET BOOK VALUE|||
|At 31 March 2022||1|
|At31March2021||4|
There were no investment assets outside the UK
The company's investments at the balance sheet date in the share capital of companies include the following:
## Nishkam Security Limited
Registered office: 18-20 Soho Road Handsworth, Birmingham, West Midlands, B21 9BH Nature of business: Security provider
Yo Class of share: holding Ordinary 25
3
## NISHKAM CIVIC ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2022
## 17. SOCIAL INVESTMENTS
|SOCIAL INVESTMENTS||
|---|---|
||Other|
||investments|
||£|
|MARKETVALUE||
|At 1 April 2021 and 31 March2022|492,252|
|NET BOOK VALUE||
|At 31 March 2022|492,252|
|At31March2021|492,252|
The Charity has taken part in the Empty Homes Community Grants Programme. The grant is a restricted grant for the purpose of bringing empty homes back into use. The total grant funding agreed by the Department for Communities and Local Government has been set at £550,000 to bring at least 5 empty homes or 16 units back into use. The Charity has not acquired further properties under the scheme in the year.
## 18. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
||2022|2021|
|---|---|---|
||£|£|
|Trade debtors|9,734|14,128|
|Other debtors|1,859|4,345|
|Fund balancing account|148,324|122,396|
|Prepayments|9,384|12,515|
||169,301|153,384|
## 19. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
||2022|2021|
|---|---|---|
||£|£|
|Trade creditors|19,450|23,996|
|Social security and othertaxes
Other creditors|8,137
7,496|10,958
10,659|
|Fund balancingaccount|148,324|122,396|
|Deferred income|16,234|16,234|
|Accrued expenses|10,053|10,645|
|Deferred government grants|45,651|100,451|
||255,345|295,339|
32
## NISHKAM CIVIC ASSOCIATION
## NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
**----- Start of picture text -----**
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|20.|MOVEMENT|IN|FUNDS|
|Net|Transfers|
|movement|between|At|
|At|1.4.21|In|funds|funds|31.3.22|
|£|f|£|£|
|Unrestricted|funds|
|General|fund|3,058,969|(162,732)|4,896|2,901,133|
|Restricted|funds|
|Restricted|Fund|614,647|30,825|(4,896)|640,576|
|TOTAL FUNDS|3,673,616|(1 31,907)|-|3,541,709|
|Net|movement|in|funds,|included|in|the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|411,909|(§74,641)|(162,732)|
|Restricted|funds|
|Restricted|Fund|32,640|(1,815)|30,825|
|TOTAL FUNDS|444,549|(576,456)|(131,907)|
|Comparatives|for movement|in funds|
|Net|Transfers|
|movement|between|At|
|At|1.4.20|in|funds|funds|31.3:21|
|£|£|£|re|
|Unrestricted|funds|
|General|fund|2,978,051|75,173|5,745|3,058.969|
|Restricted|funds|
|Restricted|Fund|583,287|37,105|(5,745)|614,647|
|TOTAL FUNDS|3,561,338|112,278|-|3,673,616|
**----- End of picture text -----**
33
## NISHKAM CIVIC ASSOCIATION
## NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2022
## 20. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
**----- Start of picture text -----**
||||||
|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|558.472|(483,299)|75.173|
|Restricted|funds|
|Restricted|Fund|38,300|(1,195)|37,105|
|TOTAL FUNDS|596,772|(484,494)|112,278|
**----- End of picture text -----**
## 21. RELATED PARTY DISCLOSURES
During the year the following connected parties and transactions were identified:
## Marg Sat Sabot Manufacturers
A company in which the trustees Mohinder Singh Ahluwalia, J S Bhinder and P S Jutti were directors
## Guru Nanak Nishkam Sewak Jatha (Birmingham) UK
An unincorporated charity in which the trustee Mohinder Singh Ahtuwatia, J S Bhinder and P S$ Jutti were trustee.
## Nishkam School Trust
A charity in which the trustee Mohinder Singh Ahluwalia was the patron, Upkar Singh Pardesi was a trustee and governor and Shaminder Rai was a governor.
## Nishkam Security Limited
25% owned subsidiary of Nishkam Civic Association.
## Nishkam Healthcare Trust
A charity and its subsidiaries in which the trustee Mohinder Singh Ahluwalia has significant influence.
## Guru Nanak Nishkam Education Trust
A charitable company in which trustee Mohinder Singh Ahluwalia was a trustee and director and J S Bhinder a trustee.
**----- Start of picture text -----**
|||||||||
|---|---|---|---|---|---|---|---|
|2022|2021|
|£|£|
|During|the|year the|charity|provided|the following|services:|
|Nishkam|Schoo!|Trust|1,635|1,635|
|During|the|year the|Charity|received the|following|donation:|
|Guru|Nanak|Nishkam|Sewak Jatha|(Birmingham)|UK|100,000|50,000|
|During|the|year the|charity|purchased|the|following|services:|
|Nishkam|Security|Limited|7,500|7,500|
|Nishkam|Healthcare|Trust|2,475|900|
|Nishkam|School|Trust|60|-|
|Marg|Sat|Santokh|Manufacturers|Ltd|7|9,814|
**----- End of picture text -----**
34
NISHKAM CIVIC ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2022
21. RELATED PARTY DISCLOSURES- continued
At the end of the year the following amounts were due by Nishkam Civic Association:
Marg Sat Santokh Manufacturers Ltd
: 3,696
## 22. ULTIMATE CONTROLLING PARTY
The Trustees consider that the charity is jointly controlled by the Trustees and there is no ultimate controlling party.
35