Registered Charity Number 1104110 ## SRI GURU GOBIND SINGH GURDWARA Report and Accounts For The Year Ended 31 March 2021 SRI GURU GOBIND SINGH GURDWARA REFERENCE AND ADMINSTATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2021 |**CONTENT PAGE**|| |---|---| ||**PAGE**| |Reference and Administrative Details|2| |Report of the Trustees|3| |Report of the Independent Auditors|10| |Statement of Financial Activities|11| |Balance Sheet|13| |Notes to the Financial Statements|14| |Detailed Statement of Financial Activities|17| Page | 1 PRESIDENT KIMAT SINGH DEPUTY PRESIDENT RASHPAL SINGH GENERAL SECRETARY PARKASH SINGH TREASURER ARJAN SINGH TRUSTEES BALBER SINGH RAGHBIR SINGH KARNAIL SINGH MAKHAN SINGH HARBHAJAN SINGH NIRMAL SINGH KIMAT SINGH RASHPAL SINGH SHAMSHER SINGH PRINCIPAL ADRESS REGISTERED CHARITY NUMBER 1104110 ACCOUNTANTS 57 UPPER CHOLTON ROAD WHALLEY RANGE MANCHESTER, M167RQ Yacoob Malik & Co Accountants 2 Brighton Range Manchester M18 7LP BANKERS Lloyds Bank Commercial Banking 7th Floor, 40 Spring Gardens, Manchester, M2 1EN SOLICITORS HSK Solicitors 474 Cheetham Hill Road Manchester M8 9JW Page | 2 SRI GURU GOBIND SINGH GURDWARA ## REFERENCE AND ADMINSTATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2021 The trustees present their annual report and accounts for the year ended 31 March 2021. The board of trustees is satisfied with the performance of the charity during the year and the position at 31 March 2021 and considers that the charity is in a strong position to continue its activities during the coming year and that the charity's assets are adequate to fulfill its obligations. ## **Name, registered office, and constitution of the charity** The full name of the charity is: ## **Sri Guru Gobind Singh Ji Sangat Bhatra Educational and Cultural Centre.** Date of information 09/12/2021 The Principal Office is 57 Upper Chorlton Road, Whalley Range, Manchester, M16 7RQ Charity Registration Number 1104110 Telephone number is 0161 226 7233 The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is an unincorporated association set up under a trust deed dated 3 June 2004 and subsequently amended. ## **Recruitment and appointment of new trustees** The board of trustees comprises the officers and management committee, who meet regularly. The management committee are appointed at the general meeting held on the last Sunday following Guru Nanak Dev Ji’s birthday in every second year or at revised date. The elections of trustees are held at the Annual General Meeting and serve a term of five years. In the event of a member resigning a notice of vacancy will be sent out to all members to make an application for the vacant position. If there is more than one application, then a voting criterion will be applied and person with the majority votes will be appointed. ## **Induction and training of new trustees** Trustees are inducted at their first committee meeting and are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role. Additionally shadowing and mentoring within the group has proven highly beneficial. ## **Organisational structure** The overall day to day management of the charity is carried out by the management committee who are the Sri Guru Gobind Singh Gurdwara Educational & Cultural Centre Parbhandak Committee. Significant decisions taken by the management committee are subject to the approval of the congregation (Sadh Sangat), gathered in the presence of the Sri Guru Granth Sahib Ji and on a following Sunday. ## **Wider network** The board of trustees ensure the charity is working within best practice of the charity regulation and towards the benefit of the organization and its members ## **Risk management** The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Page | 3 The trustees have formulated a risk management strategy so that risks faced by the charity are reviewed on a regular basis and that procedures can be developed to mitigate any new risks identified. This may include a new streamlined management system with enhanced accountability and oversight. Page | 4 SRI GURU GOBIND SINGH GURDWARA ## REFERENCE AND ADMINSTATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2021 ## **Governance and internal control** The board of trustees comprises the officers and management committee, who meet regularly. The trustees have implemented a formal risk management process to assess business risk and implement risk management strategies. This involves identifying the types of risks the charity faces, prioritising them in terms of potential impact and the likelihood of occurrence, and identifying means of mitigating the risks. As part of this process, the trustees have reviewed the adequacy of the charity's current internal controls. The close involvement of the trustees and other officials in the day to day running of the charity is also believed to enhance the internal controls and mitigate risks. ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The objects of the charity continue to be the furtherance of the Sikh religion and culture by providing a Sikh Gurdwara Sahib in Whalley Range and around the Greater Manchester area for the worship of Sikh religion by the Sikh community; maintaining and providing residence for a priest; teaching and education of young members of the Sikh community; celebration of historical events connected to Sikh Gurus; maintaining a library containing religious books; benefit of the Sikh community for recreation or other leisure time occupation in the interest of social welfare and with the object of improving the conditions of life; and promoting other charitable purposes by making donations as appropriate; The trustees consider that the charity continues to successfully meet its objects throughout the year. ## **Significant Activities** The charity’s main areas of activity this year were - The implementation of the objectives and aims of the Gurdwara. All the major religious milestones in the Sikh calendar were celebrated with invitations to prominent Sikh preachers and scholars. - Teaching of Punjabi and religious education to Sikh Children. Some of the children continue to prepare to take GCSE exams in Punjabi. - A programme of improvement of the fabric of the buildings has been in progress during the year. - A major programme of health and safety related improvements has been completed and is still ongoing. - Significant milestone in clearing the bank loan secured to complete the building. ## **Public benefit** The trustees confirm they have complied with the duty in the Charities Act 2011 to have due regard to the general guidance by the Charity Commission on public benefit. The charity is encouraged that the Charity Commission acknowledges the intangible spiritual benefits that the charity seeks to provide. Sri Gobind Singh Gurdwara Sahib promote the Sikh religion and culture by providing a Gurdwara in Manchester and near the boundary of Trafford for the worship of the Sikh Religion by the Sikh Community and None Sikhs. The Gurdwara is to provide for the benefit of the Sikh Community and of the inhabitants of the Manchester and Trafford District facilities for recreation and conference activities, The Gurdwara also provides facilities for improving the condition of lives of people not as fortunate as themselves by providing a place where meals can be taken. The charity supports the teaching and education of the Sikhism, the Gurdwara in the doctrines and practices of the Sikh religion and further to teach the Sikh children Page | 5 Punjabi and to promote the Sikh Culture to all so that they can go on and become valued members of the Sikh Community. ## **Volunteers** The charity benefits from significant voluntary donated time and is indebted to those volunteers for their commitment and support. Page | 6 ## SRI GURU GOBIND SINGH GURDWARA ## REFERENCE AND ADMINSTATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2021 ## **FINANCIAL REVIEW** ## **Availability and adequacy of assets of each of the funds** The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund. ## **Transactions and Financial position** The financial statements are set out on pages 13 to 24. The financial statements have been prepared implementing the 2005 Revision of the Statement of Recommended Practice for Accounting and Reporting by Charities issued by the Charity Commission for England and Wales (revised in June 2008) and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008) .As stated in the introduction to this report, the trustees consider the financial performance by the charity during the year to have been satisfactory. The Statement of Financial Activities show net incoming resources for the year of a revenue nature of **£53,407.** Free unrestricted liquid reserves amounted to £ 63,441 ## **Reserves policy** The trustees intend to maintain a buffer of unrestricted funds at a level of around six months normal expenditure. A policy has been established whereby the properties are represented by a designated fund within unrestricted funds. The remaining unrestricted funds are available for the day to day use towards meeting the objects of the charity. ## _**Specific changes in fixed assets**_ Changes in fixed assets are shown in detail in the notes to the accounts. Page | 7 ## **The members of the Board of Trustees of the Charity during the year-end 31 March 2021 were:-** BALBER SINGH UTAM SINGH HARBHAJAN SINGH KARNAIL SINGH KIMAT SINGH MAKHAN SINGH NIRMAL SINGH PARKASH SINGH RAGHBIR SINGH RASHPAL SINGH SHAMSHER SINGH ## **The members of the Board of Trustees of the Charity at the date the report and accounts were approved were:-** BALBER SINGH UTAM SINGH HARBHAJAN SINGH KARNAIL SINGH KIMAT SINGH MAKHAN SINGH NIRMAL SINGH PARKASH SINGH RAGHBIR SINGH RASHPAL SINGH SHAMSHER SINGH ## **Bankers** LLOYDS TSB, 53-55 KINGS ST, MANCHESTER, M2 4LQ ## **Independent Examiner** Mr. Yacoob Malik Yacoob Malik & Co Accountants 2 Brighton Range Manchester M18 7LP Page | 8 ## SRI GURU GOBIND SINGH GURDWARA ## REFERENCE AND ADMINSTATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2021 ## **Statement of Trustees' Responsibilities** The Charities Act requires the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to:- - select suitable accounting policies and then apply them consistently; - make judgements and estimates that are reasonable and prudent; and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business - state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are also responsible for the contents of the trustees' report, and the responsibility of the independent examiner in relation to the trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements. ## **This report was approved by the board of trustees on 11 November 2021** **___________________________ ___________________________** **BALBER SINGH Trustee** **PARKASH SINGH Trustee** Page | 9 Page | 10 ## _**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SRI GURU GOBIND SINGH GURDWARA**_ ## _**CHARITY REG. NO. 1104 110**_ _We report on the accounts of the trust for the year ended 31 March 2021 which are set out on pages 1 and 2_ ## _**Respective responsibilities of Trustees and examiner**_ _As the Charity's trustees, you are responsible for the preparation of the accounts; you consider that the audit requirement of section 144 (2) of the Charities act (the Act) does not apply._ _It is our responsibility to:_ - _-examine the accounts (under section 145 of the 2011 Act);_ - _-follow the procedures laid down in the General Directions given by the Charity Commissioners (under section47(3)(b) of the Act); and_ - _-state whether particular matters have come to our attention._ ## _**Basis of independent examiner's statement**_ _Our examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 a 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 we do not express an audit opinion on the accounts._ ## _**Independent examiner's statement**_ _In connection with our examination, no matter has come to our attention._ - _1 which gives us reasonable cause to believe that in any material respect the requirements:_ - _to keep accounting records in accordance with section 130 of the 2011 Act; and_ - _-to prepare accounts which accords with the accounting records and comply_ - _with the accounting requirements of the 2011 Act have not been met;_ _2 to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached._ …............................................. _Yacoob Malik Yacoob Malik & Co. 2 Brighton Range Manchester M18 7LP_ ## _**SRI GURU GOBIND SINGH GURDWARA**_ _**STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021**_ ## _**SRI GURU GOBIND SINGH GURDWARA PROFIT AND LOSS ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021**_ |**_CHARITY NO. 1104110_**
**_INCOMING RESOURCES_**
_(Note 3)_
_Voluntary Income_
_Other Income_
_Gift Aid_
_Interest_
**_TOTAL INCOMING RESOURCES_**
**_RESOURCES EXPENDED_**
_(Notes 4-8)_
_Charitable activities_
**_TOTAL RESOURCES EXPENDED_**
**_Net incoming/(outgoing) resources_**
_before transfers_
**_Gross Transfers between funds_**
**_Net movement in Funds_**
_before other recognised gains/(losses)_
**_OTHER RECOGNISED GAINS/(LOSSES)_**
_Gains and Losses on Revaluation_
_Gains and Losses on Investment assets_
**_NET MOVEMENT IN FUNDS_**
_TOTAL FUNDS BROUGHT FORWARD_
**_TOTAL FUNDS CARRIED FORWARD_**|**_Restricted_**
**_Unrestricted_**
**_Income_**
**_Total_**
_Total_
**_Funds_**
**_Funds_**
**_2021_**
_2020_
_54,369_
_-_
**_54,369_**
_139,216_
_35,600_
_-_
**_35,600_**
_91,994_
_6,808_
_-_
**_6,808_**
_8,699_
_2_
_-_
**_2_**
_-_| |---|---| ||**_96,779_**
**_-_**
**_96,779_**
_239,909_| ||_43,372_
_-_
**_43,372_**
_133,815_| ||_43,372_
_-_
**_43,372_**
_133,815_| ||_53,407_
_-_
**_53,407_**
**_106,094_**
_-_| ||**_53,407_**
**_-_**
**_53,407_**
**_106,094_**| ||_-_
_-_
**_-_**
_-_
_-_
_-_
**_-_**
_-_
_-_
_-_
**_-_**
_-_
**_-_**
_53,407_
_-_
**_53,407_**
**_106,094_**
**_-_**
_1,719,859_
_-_
**_1,719,859_**
_1,613,765_
**_-_**| ||**_1,773,266_**
**_-_**
**_1,773,266_**
**_1,719,859_**| 1 ## _**SRI GURU GOBIND SINGH GURDWARA BALANCE SHEET AS AT 31 MARCH 2021**_ |**_FIXED ASSETS_**
_TANGIBLE ASSETS_
_Note 9_
_Note 10_
**_TOTAL FIXED ASSETS_**
**_CURRENT ASSETS_**
_Stock and Work in Progress_
_Debtors_
_Note 11_
_(Short term) investments_
_Cash in Hand and at Bank_
**_TOTAL CURRENT ASSETS_**
_Creditors: amounts_
_Note 12_
_falling due within one year_
**_Net Current Assets/(Liabilities)_**
**_Total Assets Less Current Liabilities_**
_Creditors: amounts_
_Note 13_
_falling due after one year_
_Note 14_
_Provisions for Liabilities and Charges_
**_NET ASSETS_**
_FUNDS OF THE CHARITY_
_Unrestricted Funds_
_Restricted Income Funds_
_Endowment Funds_
**_TOTAL FUNDS_**
_Signature of Trustee(s)_|_Restricted_
_Unrestricted_
_Income_
**_Total_**
_Funds_
_Funds_
**_2021_**
_2020_
_1,711,420_
_-_
**_1,711,420_**
**_1,714,088_**
_-_
_-_
**_-_**
**_-_**| |---|---| ||_1,711,420_
_-_
**_1,711,420_**
**_1,714,088_**| ||_-_
_-_
**_-_**
**_-_**
**_-_**
_-_
_63,441_
**_63,441_**
_15,814_| ||_63,441_
_-_
**_63,441_**
_15,814_| ||_1,595_
**_1,595_**
_1,350_| ||_61,846_
_-_
**_61,846_**
_14,464_| ||| ||**_1,773,266_**
**_-_**
**_1,773,266_**
**_1,728,552_**| ||-
-
_-_
_-_
_8,693_
_-_
_-_
**_-_**
_-_| ||**_1,773,266_**
**_-_**
**_1,773,266_**
**_1,719,859_**| ||_1,773,266_
**_1,773,266_**
_1,719,859_
_-_
**_-_**
_-_| ||**_1,773,266_**
**_-_**
**_1,773,266_**
**_1,719,859_**| ||_------------------------------------------------------------------_| _Name_ _BALBER SINGH PARKASH SINGH_ _Date of Approval_ _----------------------------------------------------------------------_ 2 ## _**SRI GURU GOBIND SINGH GURDWARA**_ ## _**FOR THE YEAR ENDED 31 MARCH 2021**_ ## _**NOTE 1 BASIS OF PREPARATION**_ ## _**1.1 BASIS OF ACCOUNTING**_ _These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:_ _Accounting and Reporting by Charities- Statement of Recommended Practice (SORP 2005); and with Accounting Standards;_ _and with the Charities Act 1993_ ## _**1.2 CHANGE IN BASIS OF ACCOUNTING**_ _There has been no change to the accounting policies (valuation rules and methods of accounting) since last year_ ## _**1.3 CHANGES TO PREVIOUS ACCOUNTS**_ - _No changes have been made to accounts for previous years_ ## _**1.4 MATERIAL DONATIONS**_ _£_ _Material Donations include:_ 3 _**SRI GURU GOBIND SINGH GURDWARA FOR THE YEAR ENDED 31 MARCH 2021**_ ## _**Note 2 ACCOUNTING POLICIES**_ _This standard list of accounting policies has been applied by the charity._ ## _**INCOMING RESOURCES**_ ## _**Recognition of incoming resources**_ _These are included in the Statement of Financial Activities (SOFA) when:_ _the Charity becomes entitled to the resources;_ _the trustees are virtually certain they will receive the resources; and_ _the monetary value can be measured with sufficient reliability_ ## _**Incoming Resources with Related Expenditure**_ _Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported as gross in the SOFA_ ## _**Grants and donations**_ _Grants and donations are only included in the SOFA when the Charity has unconditional entitlement to the resources._ ## _**Tax reclaims on donations and gifts**_ _Incoming resources from Tax reclaims are included in the SOFA at the same time as the gift to which they relate._ ## _**Contractual income and performance related grants**_ _This is only included in the sofa once the related goods or services have been delivered_ ## _**Gifts in kind**_ _Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.._ _Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity._ _Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivale._ ## _**Donated services and facilities**_ _These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material._ _The value placed on these resources is the estimated value to the charity of the service or facility received_ ## _**Volunteer help**_ _The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report_ ## _**Investment income**_ _This is included in the accounts when receivable_ ## _**Investment gains and losses**_ _This includes any gain loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year._ 4 ## _**SRI GURU GOBIND SINGH GURDWARA FOR THE YEAR ENDED 31 MARCH 2021**_ ## _**EXPENDITURE AND LIABILITIES**_ ## _**Liability recognition**_ _Liabilities are recognised as soon as there is a legal construstive obligation committing the charity to pay out resources_ ## _**Governance costs**_ _Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and costs of any legal advice to trustees on governance or constitutional matters. They also include Premises costs, made up of Rent Lighting and Heating, Administrative costs including Telephone and internet, postage and stationery, as well as Travel and other Volunteers expenses_ ## _**Grant with performance conditions**_ _Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the receipient of the grant has provided the specific service or output._ ## _**Grants payable without performance condition**_ _These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity._ ## _**Support costs**_ _Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg alocating property costs by floor areas, or per capita,staff costs by the time spent and other costs by their usage._ ## _**ASSETS**_ ## _**Tangible fixed assets for use by the Charity**_ _These are capitalised if they can be used for more than one year, and cost at least £500.They are valued at cost or a reasonable value on receipt._ ## _**Investments**_ _Investments quoted on a recognised stock exchange are valued at market value at the yearend. Other investment assets are included at trustees' best estimate or market value._ 5 ## _**SRI GURU GOBIND SINGH GURDWARA FOR THE YEAR ENDED 31 MARCH 2021**_ ## _**Note 3**_ |**_Analysis of incoming resources_**
_Analysis_
_Gudwara Opening Donations_
_Ardasa_
_Members' (Bhajji Collection) Subsriptions_
_Wedding Bookings_
_Golak Model Collection_
_Gift Aid_
_Rental Income_
_Other Voluntary Income_
_Bank Iterest_
_Activities for generating funds_
**_Total_**
_Investment income_
**_Total_**
_Incoming resources from charitable activities_
**_Total_**|**_2021_**
**_£_**
**_-_**
**_-_**
**_-_**
**_-_**
**_-_**
**_6,808_**
**_35,600_**
**_54,369_**
**_2_**
**_96,779_**
_-_
_-_
_-_
_-_
_-_
_-_|_2020_
**_£_**
_-_
_-_
_-_
_-_
_-_
_8,699_
_28,000_
_203,909_
_-_| |---|---|---| |||_240,608_| |||_-_| |||_-_| |||| |||_-_| |||_-_| |||_-_| 6 _**SRI GURU GOBIND SINGH GURDWARA FOR THE YEAR ENDED 31 MARCH 2021**_ ## _Note 4_ ## _**Analysis of Resources expended**_ |_Costs of generating voluntary income_
_Analysis_
**_Total_**
_Fundraising and Publicity Costs_
**_Total_**
_Investment and management costs_
_Bank Loan Interest Charges_
_Bank charges_
**_Charitable activities_**
_Rates, water and service charges_
_Printing, Stationery & Advertising_
_Floor Cleaning/ Polishing_
_Premises/Machinery repairs and renewals_
_Health and safety costs_
_Service Costs_
_P B Projects_
_Insurance_
_Gurdwara running costs_
_Sundry expenses_
**_Total_**
_Governance costs_
_Annual 5 Tempels Event_
_Professional fees in support of charitable activities_|**_2021_**
_2020_
**_£_**
_£_| |---|---| ||**_-_**
_-_| ||| ||**_-_**
**_-_**| ||_-_
**_-_**
_-_| ||**_-_**
_-_| ||_-_
_-_
**_-_**
_-_
**_-_**
_-_
**_-_**
_-_
**_-_**
_-_
**_-_**
_-_
**_-_**
_-_
**_41,777_**
_133,815_
**_-_**
_-_| ||_41,777_
_133,815_| ||**_-_**
_-_
**_1,595_**
_1,350_| 7 ## _**SRI GURU GOBIND SINGH GURDWARA NOTES TO THE ACCOUNTS**_ |_Note 5_
_Support Costs_
_Fundraisin Charitable Governanc Total Cost_
_activity_
_activity_
_activity_
_Support cost type_
_None_
_None_
_None_
_None_
_Total_
_-_
_-_
_-_
_-_
**_Note 6_**
**_DETAILS OF CERTAIN ITEMS OF EXPENDITURE_**
**_6.1 Trustee expenses_**
**_2021_**
_Number of trustees who were paid expenses_
**_None_**
_Nature of expenses_
**_N/A_**
_Total amout paid_
**_6.2 Fees for examination or audit of the accounts_**
**_2021_**
_Independent examiner's or auditors' fees for_
**_1,595_**
_reporting on the accounts_
_Other fees (e.g. advise, consultancy, accountancy,_
**_-_**
_services) paid to the independent examiner or auditor._
**_1,595_**|_Fundraisin Charitable Governanc Total Cost_
_activity_
_activity_
_activity_
_None_
_None_
_None_
_None_|_Fundraisin Charitable Governanc Total Cost_
_activity_
_activity_
_activity_
_None_
_None_
_None_
_None_|_None_| |---|---|---|---| ||_-_
_-_
_-_
_-_||_-_| ||||_2020_
_None_
_N/A_| ||||_-_| ||||_2020_
_1,350_
_-_| |||**_1,595_**|_1,350_| 8 ## _**SRI GURU GOBIND SINGH GURDWARA NOTES TO THE ACCOUNTS**_ **----- Start of picture text -----**
Note 7
Paid employees
7.1 Staff costs
2021 2020
£
- -
Gross wages, salaries and Benefits in kind
- -
Total Staff costs
**----- End of picture text -----**
_There is no Pession Scheme in operation._ 9 ## _**SRI GURU GOBIND SINGH GURDWARA NOTES TO THE ACCOUNTS**_ _**Grantmaking 8.1 Total Value of grants Grants to Institutions** Individuals_ _**Total** £_ _**Total - 8.2 Grantmaking costs**_ _The Charity does not prepare accounts based on ''Activity Basis''_ ## _**8.3 Material Grants to Institutions**_ _Names of Institutions Purpose_ _**Total Grant Paid** £_ _**Total** -_ 10 ## _**SRI GURU GOBIND SINGH GURDWARA NOTES TO THE ACCOUNTS**_ ## _**Note 9 TANGIBLE FIXED ASSETS**_ ## _**9.1 cost or valuation**_ |_Balance b/fwd_
_Additions_
_Disposals_
_Transfers_
_Balance c/fwd_|_Freehold_
_Other_
_Land &_
_Land &_
_Buildings_
_Buildings_
_£_
_£_
_1,700,747_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_1,700,747_
_-_|_Fixtures,_
_Fittings &_
_Equipments_
_£_
_20,039_
_-_
_-_
_-_
_-_
_20,039_|**_Total_**
_£_
_1,720,786_
_-_
_-_
_-_
_-_
_-_| |---|---|---|---| ||||_1,720,786_| ## _**9.2 Accumlated depreciation and impairment provisions**_ |**_Basis_**
**_Rate_**
_Balance b/fwd_
_Charge for the year_
_Impairment provisions_
_Revaluations_
_Disposals_
_Transfers_
_Balance c/fwd_
**_9.3 Net book value_**
_Carried forward_
_Brought forward_|_SL or RB_
_SL or RB_
_0%_
_0%_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_1,700,747_
_-_
_-_
_1,700,747_
_-_
_-_|_SL or RB_
_20%_
_6,698_
_2,668_
_-_
_-_
_-_
_-_
_9,366.15_
_10,673_
_6,891_|_6,698_
_2,668_
_-_
_-_| |---|---|---|---| ||||_9,366.15_| ||||_1,711,420_
_1,707,638_| ## _**9.4 Revaluation**_ _The Charity has not revalue ant of her assets_ ## _**Note 10 Investment Assets**_ _-_ _-_ 11 ## _**SRI GURU GOBIND SINGH GURDWARA NOTES TO THE ACCOUNTS**_ ## _**Note 11 Debtors and Prepayments**_ |_Analysis of debtors_
_Trade debtors_
_Amounts due from subsidiary and associated_
_undertakings_
_Other debtors_
**_Total_**|**_2021_**
_2020_
**_2021_**
_2020_
**_£_**
_£_
_£_
_£_
**_-_**
_-_
_-_
_-_
**_-_**
_-_
_-_
_-_
**_-_**
_-_
_-_
_-_
**_-_**
_-_
_-_
_-_
_Amounts falling due_
_within one year_
_Amounts falling due after_
_more than one year_| |---|---| ||**_-_**
_-_
_-_
_-_| ## _**Creditors and Accruals**_ |_12.1 Analysis of creditors_
_Loans and overdrafts_
_Amounts due to subsidiary and asscoiated_
_Undertakings_
_Other creditors_
_Accurals and deferred income_
**_Total_**|**_2021_**
_2020_
_2021_
_2020_
**_£_**
_£_
_£_
_£_
**_-_**
_-_
_-_
_-_
**_-_**
_-_
_-_
_-_
_-_
_-_
**_1,595_**
_1,350_
_Amounts falling due Amounts falling due after_
_within one year_
_more than one year_| |---|---| ||**_1,595_**
_1,350_
_-_
_-_| ## _**12.2 Security Over Assets**_ _No Creditor holds a charge or other security over any of the Charity's assets_ 12 ## _**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SRI GURU GOBIND SINGH GURDWARA**_ ## _**CHARITY REG. NO. 1104 110**_ _We report on the accounts of the trust for the year ended 31 March 2021 which are set out on pages 1 and 2_ ## _**Respective responsibilities of Trustees and examiner**_ _As the Charity's trustees, you are responsible for the preparation of the accounts; you consider that the audit requirement of section 144 (2) of the Charities act (the Act) does not apply._ _It is our responsibility to:_ - _-examine the accounts (under section 145 of the 2011 Act);_ - _-follow the procedures laid down in the General Directions given by the Charity Commissioners (under section47(3)(b) of the Act); and_ - _-state whether particular matters have come to our attention._ ## _**Basis of independent examiner's statement**_ _Our examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 a 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 we do not express an audit opinion on the accounts._ ## _**Independent examiner's statement**_ _In connection with our examination, no matter has come to our attention._ - _1 which gives us reasonable cause to believe that in any material respect the requirements:_ - _to keep accounting records in accordance with section 130 of the 2011 Act; and_ - _-to prepare accounts which accords with the accounting records and comply_ - _with the accounting requirements of the 2011 Act have not been met;_ _2 to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached._ …............................................. _Yacoob Malik Yacoob Malik & Co. 2 Brighton Range Manchester M18 7LP_