## **Trustees' Annual Report for the period**
Period start date Period end date **01 01 2020 31 12 2020 From To**
## Section A Reference and administration details
**Charity name**
SIKH RELIEF
**Other names charity is known by**
SIKH ORGANISATION FOR PRISONER WELFARE
**Registered charity number (if any)** 1125370
**Charity's principal address** SIKH ORGANISATION FOR PRISONER WELFARE 42 DUDLEY ROAD SOUTHALL, MIDDLESEX **Postcode UB2 5AS**
## **Names of the charity trustees who manage the charity**
||**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year **|**Name of person (or body) entitled**
**to appoint trustee (ifany)**|
|---|---|---|---|---|
||BALBIR SINGH||||
||BALDIP KAUR SIDHU||||
||JASWANT SINGH||||
||||||
||||||
||||||
||||||
||||||
||||||
## **Names of the trustees for the charity, if any, (for example, any custodian trustees)**
**Name Dates acted if not for whole year**
March **2012**
**TAR**
1
## **Names and addresses of advisers (Optional information)**
**Type of adviser Name Address**
## **Name of chief executive or names of senior staff members (Optional information)**
## **Section B Structure, governance and management**
## **Description of the charity’s trusts**
Type of governing document
CONSTITUTION
- (eg. trust deed, constitution)
How the charity is constituted
TRUST
- (eg. trust, association, company)
Trustee selection methods
APPOINTED
- (eg. appointed by, elected by)
## **Additional governance issues (Optional information)**
You **may choose** to include additional information, where relevant, about:
- policies and procedures adopted for the induction and training of trustees;
- the charity’s organisational structure and any wider network with which the charity works;
- relationship with any related parties;
- trustees’ consideration of major risks and the system and procedures to manage them.
## **Section C Objectives and activities**
**Summary of the objects of the charity set out in its governing document**
THE RELIEF OF NEED, HARDSHIP, POVERTY AND SICKNESS AMONG PERSONS WHO ARE OR HAVE BEEN IMPRISONED OR DETAINED IN ANY PART OF THE WORLD ("PRISONERS") AS THE TRUSTEES MAY DECIDE. IN CARRYING OUT THE OBJECT THE TRUSTEES MAY NOT ACT CONTRARY TO THE TENETS AND DOCTRINES OF SIKHISM. THE PREVENTION AND RELIEF OF POVERTY, TO BE FURTHERED BY THE ACTIVITIES OF HUMANITARIAN RELIEF AND AWARDS/ GRANTS.
March **2012**
**TAR**
2
WITH THE SUCCESS OF PREVIOUS YEARS, WE ARE ABLE TO START AND EXPAND EXISTING PROJECTS.
THIS YEAR WE HAVE FURTHERED OUR PROJECTS TO PROVIDE HELP AND ASSISTANCE TO THE POOR, NEEDY AND DESTITUTE PREDOMINANTLY IN INDIA BUT ALSO WORLDWIDE WHERE THERE IS A NEED.
ASSISTANCE INCLUDES PROVIDING AID VIA FUNDING AND GRANTS FOR:
**Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)**
1.HUMANITARIAN RELIEF WORK
2.MEDICAL AID
3.CHILDRENS EDUCATION
4.ENVIRONMENTAL CAUSES
5.PROMOTING SIKH ETHOS
6.SELF SUFFICIENCY AND REHABILITATION
7. AID/WELFARE FOR SIKH PRISONERS AND THEIR FAMILIES
WE HAVE ALSO STARTED A NEW PROJECT UNDER OUR “KIRAT KAMAI” PROGRAM; LEARN TO EARN.
## **Additional details of objectives and activities (Optional information)**
SIKH RELIEF’S SUCCESS IN ALL ITS ENDEAVORS IS DUE TO PRIMARILY TO ITS TEAM OF VOLUNTEERS WHO PROVIDE A CONSISTENT, DEDICATED & UNPAID SERVICE.
WE CANNOT BE GREATFUL ENOUGH FOR YOUR HARD WORK AND SUPPORT.
You **may choose** to include further statements, where relevant, about:
- policy on grantmaking;
WE WOULD ALSO LIKE TO THANK OUR SUPPORTERS AND DONORS WHO NOT ONLY HELP THE CHARITY GROW, BUT GIVE US NEW IDEAS AND PROJECTS TO WORK WITH. IT IS DOWN TO BOTH THE VOLUNTEERS AND SUPPORTERS THAT SIKH RELIEF IS A SUCCESS.
- policy programme related investment;
- contribution made by volunteers.
March **2012**
**TAR**
3
|Section D|Achievements and performance|
|---|---|
|**Summary of the main**
**achievements of the charity**
**during the year**||
||* COVID SUPPORT – WITH COVID BEING A GLOBAL
PANDEMIC, AFFECTING ALL WALKS OF LIFE, OUR
VOLUNTEERS ENSURED, THOSE WE SUPPORT ARE
CLOSELY MONITORED AND THE RIGHT HELP IS PROVIDED.
OUR VOLUNTEERS PROVIDED THE PUBLIC WITH MASKS,
ANTIBACTERIAL GELS, PPE AND ALSO DISINFECTED PUBLIC
PLACES SUCH AS GURDWARAS, MOSQUES, MANDIRS AND
CHURCHES. OUR TEAM ALSO PROVIDED LANGAR AND
OPENED VARIOUS ‘FREE KITCHENS’ TO ENSURE FOOD WAS
PROVIDED DURING THE CRISIS.
* KIRAT KUMAI PROJECT – A MASSIVE CONGRATULATIONS
TO THE 20 LADIES IN FARIDKOT, WHO GRADUATED AFTER 6
MONTHS OF TRAINING. THIS WILL HELP THEM FIND JOBS OR
WORK FREELANCE TO HELP SUPPORT THEIR FAMILIES.
WITH THE SUCCESS OF THIS PROJECT, WE HAVE ALSO
STARTED A NEW CAMP IN KARPUTHLA, WHERE AN
ADDITIONAL 20 LADIES WILL BE PROVIDED THE TRAINING
THEY NEED TO GRADUATE.
* PRISONERS RELEASED/BAILED – AFTER ANOTHER YEAR
OF HARD WORK, WE’D LIKE TO WELCOME BACK DAYA
SINGH LAHORIA, WHO HAS BEEN IMPRISONED FOR OVER 23
YEARS. AMONGST DAYA SINGH’S RELEASE AN ADDITIONAL
6 PEOPLE HAVE ALSO BEEN RELEASED/GRANTED BAIL.
* EVERY YEAR WE UNDERTAKE THE COMMITMENT TO
FULFIL EDUCATION FEES FOR THE CHILDREN WE SUPPORT.
WITH YOUR SUPPORT WE HAVE HELPED CHILDREN AS
YOUNG AS NURSERY AGE ALL THE WAY THROUGH TO
UNIVERSITY AND MASTER’S DEGREES. DUE TO THE HEAVY
FLOODS IN PUNJAB, 27 FAMILIES WERE HEAVILY AFFECTED
DUE TO THE DAMAGE OF THEIR CROPS. THIS RESULTED IN
FAMILIES BEING UNABLE TO FUND THEIR CHILDREN’S
EDUCATION, LET ALONE ADMISSION FEES. HOWEVER, WE
PAID FOR NOT ONLY THEIR ADMISSION, BUT THEIR BOOKS,
STATIONARY AND UNIFORMS.
* TOWARDS THE END OF THE YEAR, DUE TO LAW CHANGES
IN FARMING, THOUSANDS OF FARMERS PROTESTED THESE
LAWS. MANY OF THESE FARMERS WHO ARE ALREADY
SUFFERING DUE TO THE LACK OF SUPPORT FROM LOCAL
GOVERNMENT TOOK TO THE STREETS. TO SUPPORT THE
FARMERS, WITH THE SUPPORT OF THE COMMUNITY, WE
PROVIDED TENTS, FOOD, MEDICAL AID/SUPPORT AND
CLOTHING TO THE FARMERS.
WE WOULD ONCE AGAIN, LIKE TO THANK ALL OF OUR
VOLUNTEERS WHO HAVE CONTINOUSLY SUPPORTED
THOSE IN NEED. THIS PANDEMIC HAS REALLY PUT A LOT OF
STRESS ON OUR PROFESSIONAL AND PERSONAL LIVES,
YET OUR VOLUNTEERS HAVE ENSURED THAT NO ONE
FEELS ALONE AND HAS THAT CONTINOUS SUPPORT.|
March **2012**
**TAR**
4
## **Section E Financial review**
**Brief statement of the** THE TRUST DOES NOT HAVE A FORMAL RESERVE POLICY. **charity’s policy on reserves** FUNDING RAISED IS TYPICALLY EXPENDED AS NEEDS ARISE.
**Details of any funds materially** THE TRUST IS IN A NET SURPLUS POSITION. **in deficit**
## **Further financial review details (Optional information)**
You **may choose** to include additional information, where relevant about:
- the charity’s principal sources of funds (including any fundraising);
- how expenditure has supported the key objectives of the charity;
- investment policy and objectives including any ethical investment policy adopted.
## **Section F Other optional information**
## **Section G Declaration**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Signature(s) Full name(s)** BALBIR SINGH BAINS **Position (eg Secretary, Chair, etc)** TRUSTEE CHAIRMAN **Date** 31/10/2021
March **2012**
**TAR**
5
**----- Start of picture text -----**
Charity Name: Sikh Relief Charity No 1125370
Company No
Annual accounts for the period
Period end
Period start date 01/01/2020 To date 31/12/2020
**----- End of picture text -----**
## **Section A Statement of financial activities (including summary income and expenditure account)**
|Guidance Note
S01
S02
S03
S04
S05
S06
S07
**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on
investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of_**
**_funds:_**
S23
S24
Total funds brought forward
Gains and losses on revaluation of fixed assets for the
charity’s own use
Charitable activities
Separate material expense item
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
**_Total_**
**Recommended categories by activity**
**Income (Note 3)**
**Income and endowments from:**
Donations and legacies
Investments
Charitable activities
Other trading activities
**Net income/(expenditure) before tax for**
**the reporting period**
Raising funds
Separate material item of income
Other
Other|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03
289,623
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05|
|---|---|---|
|||289,623
214,198
-
-
-
-
-
68
-
-
-
-|
||289,623
-
-|289,623
214,266|
||27,428
-
-
92,103
-
-
637
7,476
-
-||
|||27,428
33,516
92,103
54,646
637
1,323
7,476
10,469|
||127,644
-
-|127,644
99,954|
||||
||161,979
-
-|161,979
114,312|
||-
-
-|-
-|
||161,979
-
-|161,979
114,312|
||-
-
-|-
-|
||161,979
-
-|161,979
114,312|
||-
-
-
-
-
-
-
-
-
-
-
-|-
-
-|
|||-
-
-
-|
||161,979
-
-|161,979
114,312|
||770,593
-
-|770,593
656,281|
||932,572
-
-|932,572
770,593|
||**Charity No**
**31/12/2020** Company No
**Charity Name: Sikh Relief**
**BALANCE AS AT**|**Charity No**
**31/12/2020** Company No
**Charity Name: Sikh Relief**
**BALANCE AS AT**|**Charity No**
**31/12/2020** Company No
**Charity Name: Sikh Relief**
**BALANCE AS AT**|**Charity No**
**31/12/2020** Company No
**Charity Name: Sikh Relief**
**BALANCE AS AT**|**1125370**|
|---|---|---|---|---|---|
|**Section B Balance sheet**||||||
|Guidance Note
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due within**
**one year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after**
**one year (Note 20)**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22||**Unrestricted**
**funds**
**£**
F01
-
1,200
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
-
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
- -
- 1,200
- -
- -|**Total last**
**year**
**£**
F05|
||||||-
500
-
-|
|||1,200|-|- 1,200|500|
|||-
-
-
936,172|-
-
-
-|- -
- -
- -
- 936,172||
||||||-
-
-
774,293|
|||936,172|-|- 936,172|774,293|
||||||-|
|||-|-|- -||
|||||||
|||936,172|-|- 936,172|774,293|
|||||||
|||937,372|-|**-**937,372|774,793|
||||||4,200
-|
|||4,800
-|-
-|- 4,800
- -||
|||||||
|||932,572|-|- 932,572|770,593|
|||-
932,572|-|-
-
- 932,572
-|-
770,593
-|
|||932,572|-|- 932,572|770,593|
_**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_
_**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_
_**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.**_
_**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_
|Signed by one or two trustees/directors on behalf of all the
trustees/directors|Date of
approval
dd/mm/yyyy
29/10/2021
**29/10/2021**
Mrs Baldip Kaur Sidhu
Print Name
Mr Balbir Singh Bain|
|---|---|
CC17a (Excel)
29/10/2021
2
**Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
- -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support _**Charity got healthy number of donors**_ the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**None**_ going concern assumption doubtful; Where accounts are not prepared on a going _**na**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.
|note { }.||||
|---|---|---|---|
|Yes*
||||
|||* -Tick as appropriate||
|No*||||
|**_Please disclose:_**||||
|**_(i) the nature of the change in accounting policy;_**||||
|**_(ii) the reasons why applying the new accounting policy_**||||
|**_provides more reliable_**|**_and more relevant information;_**|||
|**_and_**||||
CC17a (Excel)
29/10/2021
3
_**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.**_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
|Yes*
No*|* -Tick as appropriate||
|---|---|---|
|**_Please disclose:_**|||
|**_(i) the nature of any changes;_**|||
|**_(ii) the effect of the change on income and expense or_**|||
|**_assets and liabilities for the current period; and_**|||
|**_(iii) where practicable, the effect of the change in one or_**|||
|**_more future periods._**|||
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
**----- Start of picture text -----**
Yes*
* -Tick as appropriate
No*
Please disclose:
(i) the nature of the prior period error;
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
**----- End of picture text -----**
CC17a (Excel)
29/10/2021
4
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
**----- Start of picture text -----**
This standard list of accounting policies has been applied by the charity except for those deleted. Where a
different or additional policy has been adopted then this is detailed in the box below.
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING
PRACTICE
Please provide a description
of the nature of each change None
in accounting policy
Reconciliation of funds per previous GAAP to funds determined under FRS 102
Start of End of
period period
£ £
Fund balances as previously
stated
Adjustments:
Fund balance as restated
Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS
102
End of
£
Net income/(expenditure) as previously
stated
Adjustments:
Previous period net income/(expenditure)
as restated
**----- End of picture text -----**
CC17a (Excel)
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5
|**Section C Notes to the accounts**|**(cont)**|
|---|---|
|**Recognition of income**
**2.2 INCOME**
**Donated goods**
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Donated services and**
**facilities**
**Contractual income and**
**performance related**
**grants**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
**Government grants**
The charity has received government grants in the reporting period
**Legacies**
**Tax reclaims on**
**donations and gifts**
Legacies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity
or have been met.
**Income from interest,**
The charity has incurred expenditure on support costs.
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
**Offsetting**
**Grants and donations**
**Note 2 Accounting policies**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
it is more likely than not that the trustees will receive the resources;
the monetary value can be measured with sufficient reliability.
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is included in the accounts when receipt is probable and the amount receivable can|Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*|
CC17 FRS 102 SORP
29/10/2021
6
|**Grants with performance**
**conditions**
**2.4 ASSETS**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
**Governance and support**
**costs**
**Creditors**
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
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
recipient of the grant has provided the specified service or output.
**Investment gains and**
**losses**
**Settlement of insurance**
**claims**
**Investments**
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
The charity has creditors which are measured at settlement amounts less any trade
discounts
These are capitalised if they can be used for more than one year, and cost at least
**Income from membership**
**subscriptions**
**,**
**royalties and dividends**
**Heritage assets**
**Deferred income**
No material item of deferred income has been included in the accounts.
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
They are valued at cost.
**Tangible fixed assets for**
**use by charity**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Grants payable without**
**performance conditions**
The depreciation rates and methods used are disclosed in note 14.
**Intangible fixed assets**
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
**2.3 EXPENDITURE AND LIABILITIES**
The charity accounts for basic financial instruments on initial recognition as per paragraph
10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
FRS102 SORP.
p
p
be measured reliably.
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
Investments held for resale or pending their sale and cash and cash equivalents with a
f
1
They are valued at cost.
They are valued at cost.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 15.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 16.|
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*|
|---|---|
CC17 FRS 102 SORP
29/10/2021
7
maturity date of less than 1 year are treated as current asset investments
**Stocks and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or **progress** net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition **Debtors** at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has investments which it holds for resale or pending their sale and cash and **Current asset** cash equivalents with a maturity date less than one year. These include cash on deposit **investments** and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
|||||
|---|---|---|---|
||Yes*|No*|N/a*|
|||||
||Yes*|No*|N/a*|
|||||
|||No*|N/a*|
|||||
|||||
||Yes*|No*|N/a*|
|||||
||Yes*|No*|N/a*|
|||||
|||||
|||||
||Yes*|No*|N/a*|
|||||
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
CC17 FRS 102 SORP
29/10/2021
8
**Section C Notes to the accounts (cont)**
## **Note 3 Income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
Analysis of income funds funds funds Total funds Prior year
£ £
Donations Donations and gifts 289,623 - - 289,623 230,499
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities - - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 289,623 - - 289,623 230,499
Charitable
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income 68 - - 68 -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 68 - - 68 -
Separate - - - - -
material item - - - - -
of income - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 289,691 - - 289,691 230,499
Other information:
**----- End of picture text -----**
CC17a (Excel)
29/10/2021
9
## **Section C Notes to the accounts (cont)**
## **Note 6 Expenditure**
**----- Start of picture text -----**
This year Last year
Restricted Restricted
Unrestricted income Endowment Unrestricted income Endowment
Analysis funds funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - - - - -
Incurred seeking legacies - - - - - - - -
Incurred seeking grants - - - - - - - -
Operating membership schemes and social
lotteries - - - - - - - -
Staging fundraising events - - - - - - - -
Fudraising agents
- - - - - - - -
Operating charity shops - - - - - - - -
Operating a trading company undertaking
non-charitable trading activity - - - - - - - -
Advertising, marketing, direct mail and
publicity 27,428 - - 27,428 80,398 - - 80,398
Start up costs incurred in generating new
source of future income - - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - - - - -
Investment management costs: - - - - - - - -
Portfolio management costs
- - - - - - - -
Cost of obtaining investment advice
- - - - - - - -
Investment administration costs
- - - - - - - -
Intellectual property licencing costs
- - - - - - - -
Rent collection, property repairs and
maintenance charges - - - - - - - -
- - - - - - - -
Total expenditure on raising funds 27,428 - - 27,428 80,398 - - 80,398
Expenditure on charitable activities:
Donation to India
91,103 - - 91,103 - 99,991 - 99,991
Legal and Professional Fees 1,000 - - 1,000 2,108 - - 2,108
Donation
- - - - 2,450 - - 2,450
Total expenditure on charitable activities
92,103 - - 92,103 4,558 99,991 - 104,549
Separate material item of expense
Membership and Subscription 637 - - 637 - 1,328 - 1,328
- - - - - - - -
- - - - - - - -
Total 637 - - 637 - 1,328 - 1,328
Other
Accountants Fees 2,000 - - 2,000 1,500 - - 1,500
Travellings and Subsistence - - - - 1,210 - - 1,210
Website 2,921 - - 2,921 - - - -
Sundry 1,968 - - 1,968 758 - - 758
Bank Charges 87 87 78 - 78
Independent
Examinders Fees 500 500 700 - 700
Total other expenditure 7,476 - - 7,476 4,246 - - 4,246
TOTAL EXPENDITURE 127,644 - - 127,644 89,202 101,319 - 190,521
**----- End of picture text -----**
CC17a (Excel)
29/10/2021
10
## **Section C Notes to the accounts**
## **Note 10 Details of certain types of expenditure**
## **Note 10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than independent examination**|**This year**
**Last year**
**£**
**£**
700 700
- -
- -
- -
|
|---|---|
CC17a (Excel)
29/10/2021
11
## **Section C Notes to the accounts (cont)**
**----- Start of picture text -----**
Note 14 Tangible fixed assets
Please complete this note if the charity has any tangible fixed assets
14.1 Cost or valuation
Freehold land & Other land & Plant, machinery and Fixtures, fittings and Total
buildings buildings motor vehicles equipment
£ £ £ £ £
At the beginning of - - - 500 500
the year
Additions - - - 700 700
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year - - - 1,200 1,200
14.2 Depreciation and impairments
**Basis SL or RB (Straight SL or RB SL or RB SL or RB SL or RB
Line or Reducing
Balance)
** Rate
At beginning of the - - - - -
year
Disposals - - - - -
Depreciation - - - - -
Impairment - - - - -
Transfers* - - - - -
At end of the year - - - - -
14.3 Net book value
Net book value at the - - - 500 500
beginning of the year
Net book value at the - - - 1,200 1,200
end of the year
**----- End of picture text -----**
CC17a (Excel)
29/10/2021
12
## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
## _**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|
**This year**
**Last year**
**£**
**£**
**Accruals for grants payable**
- -
**Bank loans and overdrafts**
- -
**Trade creditors**
-
**Payments received on account for contracts**
**or performance-related grants**
- -
**Accruals and deferred income**
4,800 4,200
**Taxation and social security**
- -
**Other creditors**
- -
**Total** 4,800 4,200
**20.2 Deferred income**
**_Please explain the reasons why income is_**
**_deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**_Please complete this note if the charity has deferred_**
**_income_**
**This year**
**Balance at the end of the reporting period**
**Amounts falling due**
**within one year**|**This year**
**Last year**
**£**
**£**
- -
- -
-
- -
4,800 4,200
- -
- -
**Amounts falling due**
**within one year**|**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**Amounts falling due after**
**more than one year**|
|---|---|---|
||4,800 4,200|-
-|
|||**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
**Last year**|
|||-
-|
CC17a (Excel)
29/10/2021
13
## **Section C Notes to the accounts (cont)**
|**Other**
**Short term deposits**
**Cash at bank and on hand**
**Total**
**Note 24 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date)**|**This year**
**Last year**
**£**
**£**
-
-
-
-
936,172 774,293
-
-|
|---|---|
||936,172
774,293|
CC17a (Excel)
29/10/2021
14
## **Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an TRUE employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**_If a third party has been reimbursed for providing one or_**
**_more trustees, state the nature of the payment and_**
**_amount of the reimbursement._**
**_State the number of trustees to whom retirement benefits_**
**_are accruing under a defined contribution pension_**
**_scheme._**
**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**
**_Please give details of why remuneration or other_**
**_employment benefits were paid._**
**Name of trustee**
**Legal authority (eg**
**order, governing**
**document)**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
**£**
-
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**
**Amounts paid or benefit value**|
|---|---|
CC17a (Excel)
29/10/2021
15
## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**----- Start of picture text -----**
TRUE
**----- End of picture text -----**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
**----- Start of picture text -----**
Amounts paid or benefit value
Remuneration Pension Redundancy Other TOTAL
Legal authority (eg contribution (including
Name of trustee order, governing loss of
document) office)/ex
gratia
£ £ £ £
- - - - -
- - - - -
- - - - -
- - - - -
Please give details of why remuneration or other
employment benefits were paid.
Where an ex gratia payment has been made to a trustee,
provide an explanation of the nature of the payment.
If a third party has been reimbursed for providing one or
more trustees, state the nature of the payment and
amount of the reimbursement.
State the number of trustees to whom retirement benefits
are accruing under a defined contribution pension
scheme.
**----- End of picture text -----**
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
**No trustee expenses have been incurred (True or False)**
||**Type of expenses reimbursed**||**This year**
**£**||**Last year**
**£**|||
|---|---|---|---|---|---|---|---|
|**Travel**||||||||
|||||-|-|||
|**Subsistence**||||||||
|||||-|-|||
|**Accommodation**||||||||
|||||-|-|||
|**Other (please specify):**||||-|-|||
|||||-|-|||
|||**TOTAL**||-|
|-||
CC17a (Excel)
29/10/2021
16
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
**There have been no related party transactions in the reporting period (True or False)**
||||||||||**Amounts**|
|---|---|---|---|---|---|---|---|---|---|
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**||**Balance at**
**period end**||**Provision for bad debts**
**at period end**||**written off**
**during**
**reporting**|
||||||||||**period**|
||||**£**||**£**||**£**||**£**|
|||||-|
|-|
|-|-
|
|||||-|
|-|
|-|-
|
|||||-|
|-|
|-|-
|
|||||-|
|-|
|-|-
|
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
## **Last year**
**There have been no related party transactions in the reporting period (True or False)**
||||||||||**Amounts**|
|---|---|---|---|---|---|---|---|---|---|
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**||**Balance at**
**period end**||**Provision for bad debts**
**at period end**||**written off**
**during**
**reporting**|
||||||||||**period**|
||||**£**||**£**||**£**||**£**|
|||||-|
|-|
|-|-
|
|||||-|
|-|
|-|-
|
|||||-|
|-|
|-|-
|
|||||-|
|-|
|-|-
|
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
CC17a (Excel)
29/10/2021
17
**----- Start of picture text -----**
Charity Name: Sikh Relief Charity No 1125370
Company No
Annual accounts for the period
Period end
Period start date 01/01/2020 To date 31/12/2020
**----- End of picture text -----**
## **Section A Statement of financial activities (including summary income and expenditure account)**
|Guidance Note
S01
S02
S03
S04
S05
S06
S07
**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on
investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of_**
**_funds:_**
S23
S24
Total funds brought forward
Gains and losses on revaluation of fixed assets for the
charity’s own use
Charitable activities
Separate material expense item
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
**_Total_**
**Recommended categories by activity**
**Income (Note 3)**
**Income and endowments from:**
Donations and legacies
Investments
Charitable activities
Other trading activities
**Net income/(expenditure) before tax for**
**the reporting period**
Raising funds
Separate material item of income
Other
Other|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03
289,623
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05|
|---|---|---|
|||289,623
214,198
-
-
-
-
-
68
-
-
-
-|
||289,623
-
-|289,623
214,266|
||27,428
-
-
92,103
-
-
637
7,476
-
-||
|||27,428
33,516
92,103
54,646
637
1,323
7,476
10,469|
||127,644
-
-|127,644
99,954|
||||
||161,979
-
-|161,979
114,312|
||-
-
-|-
-|
||161,979
-
-|161,979
114,312|
||-
-
-|-
-|
||161,979
-
-|161,979
114,312|
||-
-
-
-
-
-
-
-
-
-
-
-|-
-
-|
|||-
-
-
-|
||161,979
-
-|161,979
114,312|
||770,593
-
-|770,593
656,281|
||932,572
-
-|932,572
770,593|
||**Charity No**
**31/12/2020** Company No
**Charity Name: Sikh Relief**
**BALANCE AS AT**|**Charity No**
**31/12/2020** Company No
**Charity Name: Sikh Relief**
**BALANCE AS AT**|**Charity No**
**31/12/2020** Company No
**Charity Name: Sikh Relief**
**BALANCE AS AT**|**Charity No**
**31/12/2020** Company No
**Charity Name: Sikh Relief**
**BALANCE AS AT**|**1125370**|
|---|---|---|---|---|---|
|**Section B Balance sheet**||||||
|Guidance Note
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due within**
**one year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after**
**one year (Note 20)**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22||**Unrestricted**
**funds**
**£**
F01
-
1,200
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
-
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
- -
- 1,200
- -
- -|**Total last**
**year**
**£**
F05|
||||||-
500
-
-|
|||1,200|-|- 1,200|500|
|||-
-
-
936,172|-
-
-
-|- -
- -
- -
- 936,172||
||||||-
-
-
774,293|
|||936,172|-|- 936,172|774,293|
||||||-|
|||-|-|- -||
|||||||
|||936,172|-|- 936,172|774,293|
|||||||
|||937,372|-|**-**937,372|774,793|
||||||4,200
-|
|||4,800
-|-
-|- 4,800
- -||
|||||||
|||932,572|-|- 932,572|770,593|
|||-
932,572|-|-
-
- 932,572
-|-
770,593
-|
|||932,572|-|- 932,572|770,593|
_**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_
_**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_
_**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.**_
_**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_
|Signed by one or two trustees/directors on behalf of all the
trustees/directors|Date of
approval
dd/mm/yyyy
29/10/2021
**29/10/2021**
Mrs Baldip Kaur Sidhu
Print Name
Mr Balbir Singh Bain|
|---|---|
CC17a (Excel)
29/10/2021
2
**Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
- -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support _**Charity got healthy number of donors**_ the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**None**_ going concern assumption doubtful; Where accounts are not prepared on a going _**na**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.
|note { }.||||
|---|---|---|---|
|Yes*
||||
|||* -Tick as appropriate||
|No*||||
|**_Please disclose:_**||||
|**_(i) the nature of the change in accounting policy;_**||||
|**_(ii) the reasons why applying the new accounting policy_**||||
|**_provides more reliable_**|**_and more relevant information;_**|||
|**_and_**||||
CC17a (Excel)
29/10/2021
3
_**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.**_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
|Yes*
No*|* -Tick as appropriate||
|---|---|---|
|**_Please disclose:_**|||
|**_(i) the nature of any changes;_**|||
|**_(ii) the effect of the change on income and expense or_**|||
|**_assets and liabilities for the current period; and_**|||
|**_(iii) where practicable, the effect of the change in one or_**|||
|**_more future periods._**|||
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
**----- Start of picture text -----**
Yes*
* -Tick as appropriate
No*
Please disclose:
(i) the nature of the prior period error;
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
**----- End of picture text -----**
CC17a (Excel)
29/10/2021
4
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
**----- Start of picture text -----**
This standard list of accounting policies has been applied by the charity except for those deleted. Where a
different or additional policy has been adopted then this is detailed in the box below.
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING
PRACTICE
Please provide a description
of the nature of each change None
in accounting policy
Reconciliation of funds per previous GAAP to funds determined under FRS 102
Start of End of
period period
£ £
Fund balances as previously
stated
Adjustments:
Fund balance as restated
Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS
102
End of
£
Net income/(expenditure) as previously
stated
Adjustments:
Previous period net income/(expenditure)
as restated
**----- End of picture text -----**
CC17a (Excel)
29/10/2021
5
|**Section C Notes to the accounts**|**(cont)**|
|---|---|
|**Recognition of income**
**2.2 INCOME**
**Donated goods**
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Donated services and**
**facilities**
**Contractual income and**
**performance related**
**grants**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
**Government grants**
The charity has received government grants in the reporting period
**Legacies**
**Tax reclaims on**
**donations and gifts**
Legacies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity
or have been met.
**Income from interest,**
The charity has incurred expenditure on support costs.
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
**Offsetting**
**Grants and donations**
**Note 2 Accounting policies**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
it is more likely than not that the trustees will receive the resources;
the monetary value can be measured with sufficient reliability.
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is included in the accounts when receipt is probable and the amount receivable can|Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
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Yes*
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Yes*
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No*
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Yes*
No*
N/a*
Yes*
No*
N/a*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*|
CC17 FRS 102 SORP
29/10/2021
6
|**Grants with performance**
**conditions**
**2.4 ASSETS**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
**Governance and support**
**costs**
**Creditors**
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
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
recipient of the grant has provided the specified service or output.
**Investment gains and**
**losses**
**Settlement of insurance**
**claims**
**Investments**
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
The charity has creditors which are measured at settlement amounts less any trade
discounts
These are capitalised if they can be used for more than one year, and cost at least
**Income from membership**
**subscriptions**
**,**
**royalties and dividends**
**Heritage assets**
**Deferred income**
No material item of deferred income has been included in the accounts.
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
They are valued at cost.
**Tangible fixed assets for**
**use by charity**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Grants payable without**
**performance conditions**
The depreciation rates and methods used are disclosed in note 14.
**Intangible fixed assets**
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
**2.3 EXPENDITURE AND LIABILITIES**
The charity accounts for basic financial instruments on initial recognition as per paragraph
10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
FRS102 SORP.
p
p
be measured reliably.
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
Investments held for resale or pending their sale and cash and cash equivalents with a
f
1
They are valued at cost.
They are valued at cost.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 15.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 16.|
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*|
|---|---|
CC17 FRS 102 SORP
29/10/2021
7
maturity date of less than 1 year are treated as current asset investments
**Stocks and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or **progress** net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition **Debtors** at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has investments which it holds for resale or pending their sale and cash and **Current asset** cash equivalents with a maturity date less than one year. These include cash on deposit **investments** and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
|||||
|---|---|---|---|
||Yes*|No*|N/a*|
|||||
||Yes*|No*|N/a*|
|||||
|||No*|N/a*|
|||||
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||Yes*|No*|N/a*|
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||Yes*|No*|N/a*|
|||||
|||||
|||||
||Yes*|No*|N/a*|
|||||
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
CC17 FRS 102 SORP
29/10/2021
8
**Section C Notes to the accounts (cont)**
## **Note 3 Income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
Analysis of income funds funds funds Total funds Prior year
£ £
Donations Donations and gifts 289,623 - - 289,623 230,499
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities - - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 289,623 - - 289,623 230,499
Charitable
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income 68 - - 68 -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 68 - - 68 -
Separate - - - - -
material item - - - - -
of income - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 289,691 - - 289,691 230,499
Other information:
**----- End of picture text -----**
CC17a (Excel)
29/10/2021
9
## **Section C Notes to the accounts (cont)**
## **Note 6 Expenditure**
**----- Start of picture text -----**
This year Last year
Restricted Restricted
Unrestricted income Endowment Unrestricted income Endowment
Analysis funds funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - - - - -
Incurred seeking legacies - - - - - - - -
Incurred seeking grants - - - - - - - -
Operating membership schemes and social
lotteries - - - - - - - -
Staging fundraising events - - - - - - - -
Fudraising agents
- - - - - - - -
Operating charity shops - - - - - - - -
Operating a trading company undertaking
non-charitable trading activity - - - - - - - -
Advertising, marketing, direct mail and
publicity 27,428 - - 27,428 80,398 - - 80,398
Start up costs incurred in generating new
source of future income - - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - - - - -
Investment management costs: - - - - - - - -
Portfolio management costs
- - - - - - - -
Cost of obtaining investment advice
- - - - - - - -
Investment administration costs
- - - - - - - -
Intellectual property licencing costs
- - - - - - - -
Rent collection, property repairs and
maintenance charges - - - - - - - -
- - - - - - - -
Total expenditure on raising funds 27,428 - - 27,428 80,398 - - 80,398
Expenditure on charitable activities:
Donation to India
91,103 - - 91,103 - 99,991 - 99,991
Legal and Professional Fees 1,000 - - 1,000 2,108 - - 2,108
Donation
- - - - 2,450 - - 2,450
Total expenditure on charitable activities
92,103 - - 92,103 4,558 99,991 - 104,549
Separate material item of expense
Membership and Subscription 637 - - 637 - 1,328 - 1,328
- - - - - - - -
- - - - - - - -
Total 637 - - 637 - 1,328 - 1,328
Other
Accountants Fees 2,000 - - 2,000 1,500 - - 1,500
Travellings and Subsistence - - - - 1,210 - - 1,210
Website 2,921 - - 2,921 - - - -
Sundry 1,968 - - 1,968 758 - - 758
Bank Charges 87 87 78 - 78
Independent
Examinders Fees 500 500 700 - 700
Total other expenditure 7,476 - - 7,476 4,246 - - 4,246
TOTAL EXPENDITURE 127,644 - - 127,644 89,202 101,319 - 190,521
**----- End of picture text -----**
CC17a (Excel)
29/10/2021
10
## **Section C Notes to the accounts**
## **Note 10 Details of certain types of expenditure**
## **Note 10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than independent examination**|**This year**
**Last year**
**£**
**£**
700 700
- -
- -
- -
|
|---|---|
CC17a (Excel)
29/10/2021
11
## **Section C Notes to the accounts (cont)**
**----- Start of picture text -----**
Note 14 Tangible fixed assets
Please complete this note if the charity has any tangible fixed assets
14.1 Cost or valuation
Freehold land & Other land & Plant, machinery and Fixtures, fittings and Total
buildings buildings motor vehicles equipment
£ £ £ £ £
At the beginning of - - - 500 500
the year
Additions - - - 700 700
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year - - - 1,200 1,200
14.2 Depreciation and impairments
**Basis SL or RB (Straight SL or RB SL or RB SL or RB SL or RB
Line or Reducing
Balance)
** Rate
At beginning of the - - - - -
year
Disposals - - - - -
Depreciation - - - - -
Impairment - - - - -
Transfers* - - - - -
At end of the year - - - - -
14.3 Net book value
Net book value at the - - - 500 500
beginning of the year
Net book value at the - - - 1,200 1,200
end of the year
**----- End of picture text -----**
CC17a (Excel)
29/10/2021
12
## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
## _**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|
**This year**
**Last year**
**£**
**£**
**Accruals for grants payable**
- -
**Bank loans and overdrafts**
- -
**Trade creditors**
-
**Payments received on account for contracts**
**or performance-related grants**
- -
**Accruals and deferred income**
4,800 4,200
**Taxation and social security**
- -
**Other creditors**
- -
**Total** 4,800 4,200
**20.2 Deferred income**
**_Please explain the reasons why income is_**
**_deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**_Please complete this note if the charity has deferred_**
**_income_**
**This year**
**Balance at the end of the reporting period**
**Amounts falling due**
**within one year**|**This year**
**Last year**
**£**
**£**
- -
- -
-
- -
4,800 4,200
- -
- -
**Amounts falling due**
**within one year**|**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**Amounts falling due after**
**more than one year**|
|---|---|---|
||4,800 4,200|-
-|
|||**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
**Last year**|
|||-
-|
CC17a (Excel)
29/10/2021
13
## **Section C Notes to the accounts (cont)**
|**Other**
**Short term deposits**
**Cash at bank and on hand**
**Total**
**Note 24 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date)**|**This year**
**Last year**
**£**
**£**
-
-
-
-
936,172 774,293
-
-|
|---|---|
||936,172
774,293|
CC17a (Excel)
29/10/2021
14
## **Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an TRUE employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**_If a third party has been reimbursed for providing one or_**
**_more trustees, state the nature of the payment and_**
**_amount of the reimbursement._**
**_State the number of trustees to whom retirement benefits_**
**_are accruing under a defined contribution pension_**
**_scheme._**
**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**
**_Please give details of why remuneration or other_**
**_employment benefits were paid._**
**Name of trustee**
**Legal authority (eg**
**order, governing**
**document)**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
**£**
-
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**
**Amounts paid or benefit value**|
|---|---|
CC17a (Excel)
29/10/2021
15
## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**----- Start of picture text -----**
TRUE
**----- End of picture text -----**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
**----- Start of picture text -----**
Amounts paid or benefit value
Remuneration Pension Redundancy Other TOTAL
Legal authority (eg contribution (including
Name of trustee order, governing loss of
document) office)/ex
gratia
£ £ £ £
- - - - -
- - - - -
- - - - -
- - - - -
Please give details of why remuneration or other
employment benefits were paid.
Where an ex gratia payment has been made to a trustee,
provide an explanation of the nature of the payment.
If a third party has been reimbursed for providing one or
more trustees, state the nature of the payment and
amount of the reimbursement.
State the number of trustees to whom retirement benefits
are accruing under a defined contribution pension
scheme.
**----- End of picture text -----**
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
**No trustee expenses have been incurred (True or False)**
||**Type of expenses reimbursed**||**This year**
**£**||**Last year**
**£**|||
|---|---|---|---|---|---|---|---|
|**Travel**||||||||
|||||-|-|||
|**Subsistence**||||||||
|||||-|-|||
|**Accommodation**||||||||
|||||-|-|||
|**Other (please specify):**||||-|-|||
|||||-|-|||
|||**TOTAL**||-|
|-||
CC17a (Excel)
29/10/2021
16
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
**There have been no related party transactions in the reporting period (True or False)**
||||||||||**Amounts**|
|---|---|---|---|---|---|---|---|---|---|
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**||**Balance at**
**period end**||**Provision for bad debts**
**at period end**||**written off**
**during**
**reporting**|
||||||||||**period**|
||||**£**||**£**||**£**||**£**|
|||||-|
|-|
|-|-
|
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|-|
|-|-
|
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|-|
|-|-
|
|||||-|
|-|
|-|-
|
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
## **Last year**
**There have been no related party transactions in the reporting period (True or False)**
||||||||||**Amounts**|
|---|---|---|---|---|---|---|---|---|---|
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**||**Balance at**
**period end**||**Provision for bad debts**
**at period end**||**written off**
**during**
**reporting**|
||||||||||**period**|
||||**£**||**£**||**£**||**£**|
|||||-|
|-|
|-|-
|
|||||-|
|-|
|-|-
|
|||||-|
|-|
|-|-
|
|||||-|
|-|
|-|-
|
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
CC17a (Excel)
29/10/2021
17