## **Trustees' Annual Report for the period** Period start date Period end date **01 01 2022 31 12 2022** **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 RELIEF 42 DUDLEY ROAD SOUTHALL, MIDDLESEX **Postcode UB2 5AS** ## **Names of the charity trustees who manage the charity** |1
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20|**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** **TAR** March **2012** 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) TRUST How the charity is constituted - (eg. trust, association, company) APPOINTED Trustee selection methods - (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. **TAR** March **2012** 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. **TAR** March **2012** 3 Section D Achievements and performance |**Summary of the main**
**achievements of the charity**
**during the year**|MEDICAL ASSISTANCE: DESPITE THE GLOBAL AVAILABILITY
OF THE COVID VACCINE, WE ENSURED THAT INDIVIDUALS
IN LOCAL VILLAGES RECEIVED THE NECESSARY
PROTECTION AND SUPPORT. IN ADDITION TO THIS, WE
EXTENDED OUR ASSISTANCE TO THOSE SEEKING
TREATMENT FOR POLIO AND PROVIDED URGENT MEDICAL
CARE TO CANCER PATIENTS.
FAMILY SUPPORT: SUPPORTING FAMILIES, ESPECIALLY
DURING CHALLENGING TIMES, IS A CORNERSTONE OF OUR
CHARITABLE WORK. WE ARE COMMITTED TO PROVIDING
THE RIGHT SUPPORT TO THOSE WHO NEED IT THE MOST,
WHETHER IT'S FAMILIES AFFECTED BY IMPRISONMENT OR
FAMILIES GRIEVING THE LOSS OF THEIR LOVED ONES.
PRISONER RELEASE/BAILOUTS: THIS YEAR, WE
SUCCESSFULLY SECURED THE RELEASE OR BAIL FOR
MORE THAN 15 PRISONERS WHO HAD BEEN WRONGFULLY
INCARCERATED.
EDUCATION COMMITMENT: EVERY YEAR, WE MAKE IT OUR
MISSION TO COVER THE EDUCATION FEES FOR THE
CHILDREN WE SUPPORT. THIS YEAR, AMIDST THE
FARMERS' PROTEST, SIKH RELIEF ENSURED THAT
CHILDREN HAD THEIR SCHOOL ADMISSIONS COVERED AND
GAINED ACCESS TO QUALITY EDUCATION.
PROMOTING FITNESS & SPORTS: WE ARE ACTIVELY
ENCOURAGING OUR VOLUNTEERS AND SUPPORTERS TO
EMBRACE HEALTHIER LIFESTYLES. OUR VOLUNTEERS AND
SUPPORTERS PARTICIPATED IN VARIOUS PHYSICAL
CHALLENGES, SUCH AS 10KM RUNS, MARATHONS, AND THE
IMPRESSIVE FEAT OF CLIMBING MOUNT SNOWDON. THIS
INCLUDES OUR ANNUAL 5KM WALK AROUND VIRGINIA
WATER.
MISCELLANEOUS ACHIEVEMENTS: WE WOULD LIKE TO
EXPRESS OUR GRATITUDE TO GURPREET KAUR, THE
DAUGHTER OF A POLITICAL PRISONER, HARPREET SINGH.
GURPREET NOT ONLY PARTICIPATED IN OUR "LEARN TO
EARN" PROJECT BUT ALSO NOW MANAGES THE
EMBROIDERY TRAINING CENTRE.
WE WOULD ONCE AGAIN, LIKE TO THANK ALL OF OUR
VOLUNTEERS WHO HAVE CONTINUOUSLY 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 CONTINUOUS SUPPORT.| |---|---| **TAR** March **2012** 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** 31/10/2023 **TAR** March **2012** 5 |**Charity Name:Sikh Relief**|**Charity Name:Sikh Relief**|Charity No|**1125370**|**1125370**|| |---|---|---|---|---|---| |||CompanyNo|||| |Annual accounts for the period|||||| |Period start date|**01/01/2022**|**To**|Period end
date|**31/12/2022**|| ## **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
**Net income/(expenditure) before tax for**
**the reporting period**
Raising funds
Separate material item of income
Other
Other
Donations and legacies
Investments
Charitable activities
Other trading activities
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
**_Total_**
**Recommended categories by activity**
**Income (Note 3)**
**Income and endowments from:**
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**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05| |---|---|---|---|---|---| ||255,901|-|-|255,901|306,937| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||255,901|-|-|255,901|306,937| ||||||| ||37,533|-|-|37,533|28,253| ||84,826|-|-|84,826|109,311| ||562|||562|-| ||24,467|-|-|24,467|10,941| ||147,388|-|-|147,388|148,505| ||||||| ||108,513|-|-|108,513|158,432| ||-|-|-|-|-| ||108,513|-|-|108,513|158,432| ||-|-|-|-|-| ||108,513|-|-|108,513|158,432| ||-|-|-|-|| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||108,513|-|-|108,513|158,432| ||||||| ||1,091,004|-|-|1,091,004|932,572| ||1,199,517|-|-|1,199,517|1,091,004| ||**Charity Name: Sikh Relief**|**Charity Name: Sikh Relief**|**Charity Name: Sikh Relief**|**Charity No**||**1125370**| |---|---|---|---|---|---|---| ||**BALANCE AS AT**||**31/12/2020**|CompanyNo||| |**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|**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04||**Total last**
**year**
**£**
F05| |||-|-|-|-|-| |||2,919|-|-|2,919|1,271| |||-|-|-|-|-| |||-|-|-|-|-| |||2,919|-|-|2,919|1,271| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||1,201,293|-|-|1,201,293|1,093,733| |||1,201,293|-|-|1,201,293|1,093,733| |||||||| |||-|-|-|-|-| |||||||| |||1,201,293|-|-|1,201,293|1,093,733| |||||||| |||1,204,212|-|**-**|1,204,212|1,095,004| |||||||| |||4,695|-|-|4,695|4,200| |||-|-|-|-|-| |||||||| |||1,199,517|-|-|1,199,517|1,090,804| |||||||| |||-|||-
-
1,199,517
-|-| ||||-|-||-| |||1,199,517||||1,091,004| |||||||| |||||||| |||1,199,517|-|-|1,199,517|1,091,004| _**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|Print Name|Date of
approval
dd/mm/yyyy| |---|---|---| ||Mr Balbir Singh Bain|31/10/2023| ||Mrs BaldipKaur Sidhu|**31/10/2023**| CC17a (Excel) 31/10/2023 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 { }. 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) 31/10/2023 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). **----- Start of picture text -----**
Yes* 
* -Tick as appropriate
No*
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.
**----- End of picture text -----**
## **1.5 Material prior year errors** **----- Start of picture text -----**
No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
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) 31/10/2023 4 ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** _**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** CC17a (Excel) 31/10/2023 5 ## **Section C Notes to the accounts (cont)** |**Recognition of income**
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).
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.
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.
**Offsetting**
**Grants and donations**
**Note 2 Accounting policies**
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.
**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.
The charity has incurred expenditure on 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.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
**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**|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*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| CC17 FRS 102 SORP 31/10/2023 6 |**Grants with performance**
**conditions**
**2.4 ASSETS**
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.
This is included in the accounts when receipt is probable and the amount receivable can
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.
**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.
**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.
They are valued at cost.
**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**
**Income from membership**
**subscriptions**
**Income from interest,**
**royalties and dividends**
**Heritage assets**
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
**Investment gains and**
**losses**
**Settlement of insurance**
**claims**
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
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.
**Investments**|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*| |---|---|---|---| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
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No*
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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*||| CC17 FRS 102 SORP 31/10/2023 7 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. Investments held for resale or pending their sale and cash and cash equivalents with a 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 net realisable value. ## **progress** 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 **Debtors** recognition 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*||| |||| |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 31/10/2023 8 **Section C Notes to the accounts (cont)** ## **Note 3 Income** |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations andgifts
255,901 - - 255,901306,937
Gift Aid
- - - - -
Legacies
- - - - -
General grants provided by government/other
charities
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donatedgoods,facilities and services
- - - - -
Other
- - - -
**Total** 255,901 - - 255,901 306,937
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total** - - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total** - - - - -
Interest income
- - - -68
Dividend income
- - - - -
Rental and leasingincome
- - - - -
Other
- - - - -
**Total** - - - -68
- - - - -
- - - - -
- - - - -
- - - - -
**Total** - - - - -
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
propertyrights
- - - - -
Other
- - - - -
**Total** - - - - -
255,901 - - 255,901 307,005
**TOTAL INCOME**
**Charitable**
**activities:**
**Separate**
**material item**
**of income**
**Other:**
**Income from**
**investments:**
**Other trading**
**activities:**
**Analysis of income**
**Donations**
**and legacies:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**| |---|---|---|---|---|---|---| ||Donations andgifts|255,901|-|-|255,901|306,937| ||Gift Aid|-|-|-|-|-| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|-|-|-|-|-| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|| ||**Total**|255,901|-|-|255,901|306,937| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interest income|-|-|-|-|68| ||Dividend income|-|-|-|-|-| ||Rental and leasingincome|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|68| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||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
propertyrights|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||255,901|-|-|255,901|307,005| **Other information:** CC17a (Excel) 31/10/2023 9 **Section C Notes to the accounts (cont)** ## **Note 6 Expenditure** |**Note 6 Expenditure**||||||||| |---|---|---|---|---|---|---|---|---| |**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|||||||| |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|37,533|-|-|37,533|28,253|-|-|28,253| |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**|37,533|-|-|37,533|28,253|-|-|28,253| |**Expenditure on charitable activities:**||||||||| |Donation to India|84,826|-|-|84,826|101,311|-|-|101,311| |Legal and Professional Fees|-|-|-|-|8,000|-||8,000| |Donation|-|-|-|-|-|-|-|-| |**Total expenditure on charitable activities**|84,826|-|-|84,826|109,311|-|-|109,311| |**Separate material item of expense**||||||||| |Membership and Subscription|562|-|-|562|-|637|-|637| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total**|562|-|-|562|-|637|-|637| |**Other**||||||||| |Accountants Fees|4,000|-|-|4,000|5,700|-|-|5,700| |Travellings and Subsistence|1,509|-|-|1,509|500|-|-|500| |Website|4,673|-|-|4,673|2,003|-|-|2,003| |Sundry|2,092|-|-|2,092|1,686|-|-|1,686| |Bank Charges|399|||399|234|-||234| |Training|276|||276||||| |Wages and Salary|8,337|||8,337||||| |Rent and Storage|2,022|||2,022||||| |Depreciation|359|||359|318|||| |Independent
Examinders Fees|800|||800|500|-||500| |**Total other expenditure**
**TOTAL EXPENDITURE**|24,467|-|-|24,467|10,941|-|-|10,623| ||147,388|-|-|147,388|148,505|637|-|148,824| CC17a (Excel) 31/10/2023 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) 31/10/2023 11 ## **Section C Notes to the accounts (cont)** ## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ **14.1 Cost or valuation** |**Freehold land &**
**buildings**
**Other land &**
**buildings**
**Plant, machinery and**
**motor vehicles**
**Fixtures, fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of
the year
- - - 1,589 1,589
Additions
- - - 2,007 2,007
Revaluations
- - - - -
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
- - - 3,596 3,596
****Basis** SL or RB (Straight
Line or Reducing
Balance)
SL or RB
SL or RB
SL or RB
SL or RB
**** Rate**
At beginning of the
year
- - - 318 318
Disposals
- - - - -
Depreciation
- - - 359 359
Impairment
- - - - -
Transfers*
- - - - -
At end of the year
- - - 677 677
Net book value at the
beginning of the year
- - - 1,271 1,271
Net book value at the
end of the year
- - - 2,919 2,919
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant, machinery and**
**motor vehicles**
**£**|**Fixtures, fittings and**
**equipment**
**£**|**Total**
**£**| |---|---|---|---|---|---| ||-|-|-|1,589|1,589| ||-|-|-|2,007|2,007| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|3,596|3,596| ||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB| ||||||| ||||||| ||-|-|-|318|318| ||-|-|-|-|-| ||-|-|-|359|359| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|677|677| ||||||| ||-|-|-|1,271|1,271| ||-|-|-|2,919|2,919| CC17a (Excel) 31/10/2023 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** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts**
**or performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within one year**|**Amounts falling due**
**within one year**|**Amounts falling due after**
**more than one year**|**Amounts falling due after**
**more than one year**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||1,109|-|-|-| ||-|-|-|-| ||3,586|4,200|-|-| ||-|-|-|-| ||-|-|-|-| ||4,695|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**
**Balance at the end of the reporting period**
**_Please complete this note if the charity has deferred_**
**_income_**
**This year**|**_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**
**Balance at the end of the reporting period**
**_Please complete this note if the charity has deferred_**
**_income_**
**This year**||| |---|---|---|---| ||**This year**|**Last year**|| ||||| ||||| |||**This year**
**£**|**Last year**
**£**| |||-|-| |||-|-| |||-|-| |||-|-| CC17a (Excel) 31/10/2023 13 ## **Section C Notes to the accounts (cont)** **Note 24 Cash at bank and in hand** |**Other**
**Short term deposits**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||1,201,293|1,093,733| ||-|-| ||1,201,293|1,093,733| CC17a (Excel) 31/10/2023 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.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| |||**£**|**£**|**£**|**£**|**£**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| _**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.**_ CC17a (Excel) 31/10/2023 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)** **TRUE** _**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.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| |||**£**|**£**||**£**|**£**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| _**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.**_ ## **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)**||**_FALSE_**| |---|---|---| |||| |**Type of expenses reimbursed**|**This year**|**Last year**| ||**£**|**£**| |**Travel**|-|-| |**Subsistence**|-|-| |**Accommodation**|-|-| |**Other (please specify):**|-|-| ||-|-| |**TOTAL**|-|-| CC17a (Excel) 31/10/2023 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)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**_TRUE_**|**_TRUE_**| |---|---|---|---|---|---|---|---| ||||||||| |**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**||**Amounts**
**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)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**_TRUE_**|**_TRUE_**| |---|---|---|---|---|---|---|---| ||||||||| |**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**||**Amounts**
**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) 31/10/2023 17 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Sects'on A Independent Examiner's Report Report to the trusteesl rnembers of Sikh Rel*f On accounts for the year onded 3111212022 Charity no {if any) 1125370 Set oul on pages 1 and 2 ofAnnual I repY>rt lo the trustees ￿ my examination of the a¢￿Unts of the above charity llhe Trust'l for the year ended 3111212022. Re8ponsibllltle8 and basis of report As the chartys trustees, you are responsib￿ for the preparation of the accounts in accordan￿ wrth the requirements of the Charities Act 2011 I rewrt in respect of my examinat￿n of the Trust's accounts carried out under seCI￿n 145 of the 2011 Act and in carrying out my examination, I have followed all the appluble Direct￿$ given by the Charity Commissic under section 145151{b} of the Acl. Independent l am qualif￿ to undertake the examinat￿ by being a qualified ￿mber of examlnerfs statement The Assockqlh)n of Chartered Certif￿1 Accountants. I have comp1818J my examK*ation. I confim that no material maftefs have coffe to my attent￿n in conneclK)n with the examinatk)n- vthich gives n ause to bel*Nt that in, any material ￿sPeCt.. the accounting records were not kept in accordance wtih section 130 of the CharitEs Act.. or the accounts dhy not accord wth the aCc￿nting records., or the accounts not comply wrth the applicable wuiremenls nceming the fomi and content of accounts sel out in the Chanties IAc¢ounls and ReFortsl Regulations 2008 other than any requirement thal the acc£fyunls give a 'lrue and vthv which ts not a matter consKlered as part of an indepeThJent examination. I have no concems arKI have come across no other matters in connèction wrth the examinat￿n lo wh￿h attention should be drawn in this report in order lo enabÈ a proper understanding of the accounts lo be reached. Signed: Dats: 0111112023 Name: Kaman Singh Waiba Relevant professional qualification(s) or t)ody lif any): The ASsoc￿l0n of Chartered Certrf*d Accountants IER Oct 2018 Address: Vists Centre, 50 Salisbury.Road, Hounslow. TW4 6JQ Section B Disclosure Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts= dire¢lions and guidance for examiners). Glve here brlèf dotails of any items that the examiner wish88 to dlsc1058. None IER Oct 2018