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2022-12-31-accounts

Page
Report ofthe Custodian
Trustees
I to 2
Report ofthe Independent
Auditors
3 to 5
Statement ofFinancial Activities
Balance Sheet
Notes to the Financial Statements 8 to 14
Detailed Statement ofFinancial Activities I5 to l6

REFERENCE AND REFERENCE AND ADMINISTRATIVE DETAILS
Registered
Charity
number
1107100
Principal address
50 Wilbury
Way
Hitchin
Herts
SG4 OTP
Custodian
Trustees
Baldev Singh
Jhalman
Singh Lidder
Shangar Singh Thind
Sucha Singh Phgura
Harchet Singh Bains
Auditors
Mr Domenico Maurello
FCCA
Keelings Limited
Statutory
Auditors,
Chartered Tax Advisers
and Chartered
Certified Accountants
Broad House
I The Broadway
Old Hatfield
Hettfordshire
AL9 SBG

2022 2021
Unrestricted Restricted Total Total
fund funds funds funds
Notes f
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 200,486 200,486 222,426
Investment income 3 113400 113~0 122,902
Total ~313986 313,986 345,328
EXPENDITURE ON
Raising funds (150,182)
199,018 199,018 150,513
Total 199,018 199,018 331
NET INCOME 114,968 114,968 344,997
RECONCILIATION OF FUNDS
Total funds brought forward 3,816,883 3,816,883 3,471,886
TOTAL FUNDS CARRIED FORWARD 3,931,851 - ~3,931851 ~3816,883

BALANCE SHEET
31DECEMBER2022
2022 2021
Unrestricted Restricted Total Total
fund funds funds funds
Notes
FIXEDASSETS
Tangible assets 9 2,411,655 2,411,655 2,442,700
Investment
properties
10 ~1525000 ~1,525000 ~1525,000
3,936,655 3,936,655 3,967,700
CURRENT ASSETS
Debtors
Cash at bank and in hand
ll 14,100
~83 49
14,100
83,549
23,930
237,698
97,649 97,649 261,628
CREDITORS
Amounts
falling due within
one year l2 (14,406) (14,406) (6,865)
NET CURRENT ASSETS 83,243 83443 254,763
TOTAL ASSETSLESSCURRENT LIABILITIES 4,0192)98 4,019,898 4,222,463
CREDITORS
Amounts
falling due afier more than one year
13 (88,047) (88,047) (405,580)
NET ASSETS ~331,851 3,931,851 3,816,883
FUNDS
Unrestricted
funds
3,931,851 3,661,883
Restricted funds 155,000
TOTAL FUNDS 3,931,S51 3,816,883

DONATIONS AND LE GACI ES
2022 2021
f
Donations 137,809 145,660
Gift aid 25,488
Grants 5,879
Donated
services and facilities
59,377 45,399
Other income 3,300
200,486 222,426
Grants received, included in the above, are as follows:
2022 2021
Job Retention Scheme grant 5,879
INVESTMENT INCOME
2022 2021f
Rents received 113,500 ~122 902
SUPPORT COSTS
Governance
Management
f.
Finance
6
Otherf costs Totals
Other resources expended 26,742 15,271 117,768 2,782 162,563

FOR THE YEAR ENDED 31DECEMBE R 2022
7. STAFFCOSTS
2022 2021
Wages and salaries 36,028 30,336
Other pension costs 427 273
36,455 30,609
The average
monthly
number ofemployees during the year was as follows:
2022 2021
Religious workers 4 4
No employees
received emoluments
in excess off60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fundf fundsf fundsf
INCOME AND ENDOWMENTS FROM
Donations
and legacies
222,426 222,426
Investment
income
122,902 122,902
Total ~345 328 ~345 328
EXPENDITURE ON
Raising funds 4,818 (155,000) (150,182)
Other 150,513 150,513
Total ~155331 ~155000) 331
NET INCOME 189,997 155,000 344,997
RECONCILIATION OF FUNDS
Total funds brought forward 3,471,886 3,471,886
TOTAL FUNDS CARRIED FORWARD 3,661,883 155,000 3,816,883

TANGIBLE FIXEDASSETS
Fixtures
Freehold and Motor
property fittings vehicles Totals
COST
At I January 2022 and 31 December 2022 2,612,419 113,652 17,128 2,743,199
DEPRECIATION
At I January 2022 178358 111,035 11,106 300,499
Charge for year 28,681 858 1,506 31,045
At 31 December 2022 207,039 111,893 12,612 331,544
NET BOOKVALUE
At 31 December 2022 2,405080 1,759 4,516 2,411,655
At 31 December 2021 2,434,061 2,617 6,022 2,442,700
10, INVESTMENT PROPERTIES INVESTMENT PROPERTIES
FAIRVALUE
At I January 2022
and 31 December 2022 1,525,000
NET BOOKVALUE
At 31December 2022 1,525,000
At 31 December 2021 ~1,525 000
Included
in investment
properties is freehold land valued atf275,000 (2021 - f275,000).
Fair value at 31December 2022 is represented by:
g
Valuation
in 2020
565,000
Valuation
in 2021
155,000
Cost 805,000
1,525,000
11. DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
6 f.
Trade debtors 14,100 14,100
Other debtors 9,830
14,100 23,930

FOR THE YEAR ENDED 31DECEMBER 2022 THE YEAR ENDED 31DECEMBER 2022 THE YEAR ENDED 31DECEMBER 2022
12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
Trade creditors 190
Social security and other taxes 700 80
VAT 3,525 2,350
Other creditors and accruals 10,181 4245
14,406 6,865
13. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2022 2021
f
Bank loans (see note 14) 88,047 ~405 580
14. LOANS
An analysis ofthe maturity ofloans is given below:
2022
f
202lf
Amounts
falling due between two
and five years:
Bank loans - 2-5years 88,047 405.580
15. MOVEMENT IN FUNDS
Net
movement At
At l.l.22 in funds 31.12.22
f f f
Unrestricted funds
General fund 33)16,883 114,968 3,931,851
TOTAL FUNDS ~3,816883 114WS 3,931,851
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended
f
in funds
f
Unrestricted funds
General fund 313,986 (199,018) 114,96S
TOTAL FUNDS 313,986 iI199,01S) ~114968

Net
movement At
At 1.1.21 in funds 31.12.21
f f.
Unrestricted
funds
General
fund
3,471,886 189,997 3,661,883
Restricted funds
Fair value reserve 155,000 155.000
TOTAL FUNDS 3,471,886 344,997 ~3,816883
Comparative
net movement
in funds, included in the above are as follows:
Incoming Resources Movement
resources expended
f
in funds
Unrestricted
funds
General fund 345,328 (155,331) 189,997
Restricted funds
Fair value reserve 155,000 155,000
TOTALFUNDS 345,328 ~331) 344,997
A current year 12months and prior year 12months combined position is as follows:
Net
movement At
At 1.1.21 in funds 31.12.22
f
Unrestricted
funds
General fund 3,471,886 304,965 3,776,851
Restricted funds
Fair value reserve 155,000 155,000
TOTAL FUNDS 3,471,886 459,965 3,931,851
Incoming Resources Movement
resources expended
f.
in fundsf
Unrestricted
funds
General
fund
659,314 (354,349) 304,965
Restricted funds
Fair value reserve 155,000 155,000
TOTAL FUNDS ~659 314 (199,349) 459,965

FORTHE YEA R ENDED 31DECEMBER 2022
2022f 2021
f
INCOME AND ENDOWMENTS
Donations
and legacies
Donations 1372109 145,660
Gift aid 25,488
Grants 5,879
Donated services
Other income
and facilities 59477
~300
45,399
200,486 222,426
Investment
income
Rents received 113000 122,902
Total incoming resources 313,986 345,328
EXPENDITURE
Other
Wages &social security 36,028 30,336
Pensions 427 273
36,455 30,609
Support costs
Management
Telephone 1,316 956
Postage and stationery 461 756
Advertising 250 225
Sundries 449 651
Food and consumables 7,809 2,828
Motor, travel and subsistence 155 150
Sikh preaching &Keertan 11,440 3,367
Youth related activities 74 6,038
Audio and visual 411 1,674
Professional
fees
77 3,176
Gurbani classes 4400
26,742 19,821
Finance
Bank charges 528 3,553
Bank interest ~14 743 4,818
15,271 8,371
Other
Rates, water and utilities 16,662 2,474
Insurance 3,283 5,929
Light and heat 26,719 22,149
Repairs and renewals 40,059 28,588
Freehold property 28,681 29,266
Fixtures and fittings
Motor vehicles
858
1~6
3,238
2,007
117,768 93,651

FORTHE YE AR ENDED 31DECEMBER 2022
2022f 2021
Other
Gain/loss
on
revaluation on assets
Gain on revaluation (155,000)
Governance costs
Auditors'
remuneration
1,250 1,250
Accountancy and legal fees 1,532 1,629
~2782 2,879
Total resources expended 199,018 331
Net income 114,968 344,997