## **Trustees’ Annual Report for the period** **From** 01/04/2020 **To** 31/03/2021 **Charity name:** Shri Guru Tegh Bahadhur Gurdwara **Charity registration number:** 1146231 ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|**To advance the Sikh religion in Nuneaton**
**for the benefit of the public. **| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identifiedinthe accounts.|Para 1.17 and
1.19|**Holding of prayer meetings.**
**Holding of seminars.**
**Public celebration of religious festivals. **| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|**Confirmed.**| ## **Additional information (optional)** ## You may choose to include further statements where relevant about: SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers Other ## **Achievements and Performance** ||SORP reference|| |---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|**The continued maintenance and upkeep**
**of the Gurdwara, and the advancement of**
**the Sikh religion in Nuneaton.**| |**Additional information (optional)**
You may choose to include further statements|**Additional information (optional)**
You may choose to include further statements|where relevant about:| |---|---|---| |Achievements against
objectives set|Para 1.41|| |Performance of fundraising
activities against objectives
set|Para 1.41|| |Investment performance
against objectives|Para 1.41|| |Other||| ## **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|**Despite being forced to close for long**
**periods during the year as a result of**
**Covid-19, the Charity’s reserves have**
**increased over the year. The loan on the**
**premises has now also been fully repaid. **| |Statement explaining the
policy for holding reserves
statingwhy they areheld|Para 1.22|**All reserves held are unreserved, and are**
**therefore available to all aspects of the**
**Gurdwara**| |Amount of reserves held|Para 1.22|**£39,752 **| |Reasons for holding zero
reserves|Para 1.22|**N/A**| |Details of fund materially in
deficit|Para 1.24|**N/A**| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|**N/A**| ## **Additional information (optional)** You may choose to include further statements where relevant about: |The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|**Donations from the public – i.e. people**
**who visit the Gurdwara.**| |---|---|---| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|| |A description of the principal
risks facing the charity|Para 1.46|| |Other||| ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|**Constitution adopted 1 January 2012**| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|**Unincorporated trust.**| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|**Appointed by existing trustees.**| ## **Additional information (optional)** You may choose to include further statements where relevant about: |||| |---|---|---| |Policies and procedures
adopted for the induction and
training of trustees|Para 1.51|| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|| |Relationship with any related
parties|Para 1.51|| |Other||| ## **Reference and Administrative details** |Charity name|**Shri Guru Tegh Bahadhur Gurdwara**| |---|---| |Other name the charity uses|| |Registered charity number|**1146231 **| |Charity’s principal address|**Unit 1&2, Marlborough Road**
**Nuneaton**
**Warwickshire**
**CV11 5PG**| ||| **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee(if any)**| |---|---|---|---|---| ||Gurbaksh Singh
Bahia|||| ||GurmejSingh|||| ||Nirmal Singh|||| ||Avtar Singh Birring|||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| – Corporate trustees names of the directors at the date the report was approved **Director name** Name of trustees holding title to property belonging to the charity **Trustee name Dates acted if not for whole year** ## **Funds held as custodian trustees on behalf of others** Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** |**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**| |---|---|---| |**Type of**
**adviser **
**Name**
**Address**||| |Accountants|Sachdev & Co.|5 Albany Road, Coventry, CV5 6JQ| |||| |||| |||| ## **Name of chief executive or names of senior staff members (Optional information)** ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details ## **Other optional information** ## **Declarations** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** **Signature(s) Full name(s)** Gurmej Singh **Position (eg Secretary, Chair, etc)**[Trustee ] **Date** 28/01/2022 CHARITY COMMISSION FOR ENGLAND ANO WALES Shri GurL Teg.. B-ladhu.. tturthwGra Charity No 1146231 Annual Accounts for the Period 0110412020 3110312021 Section A Statement of financial activities RestrScted income funds Recommended utegories by activtty Unrestri¢t8d funds Endowment funds Prior year funds Total funds Incoming resources {Note 3) Inc¢)me al￿ eThJowments from.. F01 F02 F03 F04 F05 DoTrations¥nd1otyNe8 CharitaFAe S01 11,101 11,101 45.919 Othertsadiry Investments S03 550 9,054 550 9,054 1,416 19,515 S04 Sèpath materHI rtem cf kncom• sos 14,870 575 14,870 35,575 rotal ResoU￿e$ expended (Note 6) ExpendStuYe on: Rai￿r9ft￿ds Charilablè athé*s S07 66,850 17,853 17.853 20,579 st￿￿￿ matsrnl item ofexpEr sio S11 Total S12 17.853 17,853 20,579 Net incomellexpenditure) bgfore investment gainsl{losses} S13 17,722 17,722 46.271 Net￿1￿￿003593I on investments S14 S15 Net incomel{expendiiure} Extraordinary items Transfers between funds Other re¢ognised gainslllossesl: 17,722 1 T.722 46,271 S16 S17 and1055eson rwa￿•tityn tyffixed assetsforthe ÈhariW$m use Othergein￿o￿55P5I Netmovement in funds S18 S19 S20 17,722 Reconciliation of funds.. Totsl furth ￿OUg￿tIO￿¥ard Tolal fvnd5 canied forward S21 335,343 353,06 335.343 353,065 289.072 335,343 S22 Section B Balance sheet Restricted income fvnds Unrestrl¢tsd funds Endowment Total this funds year Total last year Fixed assets Intangible assets Tangible assets Heritage assets Investments F01 F02 F03 F04 F05 {Note 15) {Note 14) {Note 16 INot9 17) Total fixed assets B01 802 9,882 309, 309,882 309,882 Current assets Stocks {Note 18) Debtors {Note 19) Investments (Note 17.4) Cash at bank and in hand {Note 24) Total current assets 806 607 3,431 3,431 808 809 25,773 25.773 810 Creditors: amounts falling due within one year {Note 201 811 Net current assets/(liabilities) B12 25,773 Total assets less cuttent liabilities B13 335,655 Creditors: amounts falling due after one year {Note 20) Provisions for liabilities B14 312 815 Total net assets or liabilities Funds of the Charity Endowrnent funds (Note 27) Restricted income funds (Nots 27} Unrestricted funds Revaluation reserve B18 353,065 353.065 335,343 B17 B18 B19 353,065 353.065 335,343 Total funds B21 335,343 Signed by one or trusteès on behaW of all the trustees Date of approval ddlmm Signature Print Name Gumie Sin 2810112022 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 Ixn 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 accordan￿ with" the Statement of Recommended Practi￿.. Accounting and Reporting by Charitses 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" 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 concem ff there are material uncertainties related to events or conditions that cast signrficant doubt on the charitys ability to continue as a going concem, please pmvide the fi>llowing details orstate "Not applicable", if appropriats.. An explanation as to those factors that support the conclusion that the charÉty is a going Not applicable Disclosure of any uncertainties that make the going COn￿M assumption doubfful., Not applicable Where accounts are not prepared on a going con￿rn 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 concem. Not applicable 1.3 Change of accountlng policy The accounts present a true and fair view and the accounting policies adopted are those oLrtIin￿ in note 2.2 Yes" -Tick as appropriate Please disclose.. i) the nature of the change in accountlng policy,. (li) the reasons why applying the new accounting policy provides more reliable and more relevant information.. and (iii) the amount of the adjustment for each line affected in the curTrntperiod, each priorperiodpresented and the aggregate amount ol the adjustment relating to periods before those presented, 3.44 FRS 102 SORP. 1.4 Changes to accounting estimates No changes lo accounting estimates have occurred in the reporting period {3.46 FRS 102 SORP). Yes" -Tick as appropriate Please disclose.. (i) the nature of any changes,. (li) 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 FRS 102 SORP). Yes" No. -Tick as appropriate Please dis¢lose.' (i) the nature of the priorperiod error,. (li) for each priorperiod presented in the accounts. the amount of the correction for each account Ilne item affected,. and (iii) the amount of the correction at the beginning of the earliest PA70r periodpresonted in the a¢¢ounts. Section C Notes to the accounts (conti Note 2 Accounting pollcles 2.2 INCOME Trs stsnd8rf1ist ola¢¢ountingpolKi&s has been applied by ttye ch8tty 8x¢eptforth05e fvc&ed"No"or'JWa". Where 8 oraddthonalpolKyh88 been adopted then this is det&ilÈdin the box b&low. Recognitlon of inGome ThÈ5E are included in the Statemen¢ of Financial Actnithes ISOFAI wtEn". the charity beeomÈs Èntityed to the resources," it Is more lik&ty than not that the Iruslees will re￿1ve the resources., and the mon&tary value can be me8sured with 5ufficEnt reliability. Yes No Nla The￿ ha5 been no offsetting of asset5 and liabifities, or Incoff* artd expensas, unkss ￿quired or trnitted by the FRS 102 SORP or FRS 102. Yes No Nla Yes No Nla Grants and donations a￿ only indL*led in the SOFA when the general income recCgn1t￿n ¢rit¢ria are rnet15.lo to 5.12 FRS102 SORPI. Gr8ntS and donations In the rase of perfomance related grants. incorne must onty be re¢ogni5ed to the extent that the charity has provided the speafied good$ or $eTvices as entit￿ment te th2 gtant onty occurs when the performance related ¢onditions are met15.16 FRS 102 SORPI. Legacies are induded in the SOFA vthen re¢eipt is probable, that K%, when there has been grant of prebale, the executo[5 have estsblished that there are 5uffiuent assets in the estate and any conditi¢ns attached te the kga¢y are either within the ojntrol of the charrty or have been met. Nla Le#a¢ie5 Yes No Nla Yes No Nla Government 9rants The d)arfty ha$ reCery￿ government grants in the reporting PeriCNJ Grft re¢*Nable 45 Induded In Income when blere is a valid declaration from the donor. Any Gift Ah1 8mount recove￿￿ on a donation 18 consM1ered to be part of that grft and is tre8ted as an atldition to the same fund a$ the initBI donaticn unl￿8 the donor or the teTrns of the appeal have specffied otherwise. Tax reclaFms on donation5 and gtfts Yes Nla Contractual income and Thi$ 1$ onty included in the SOFA once the charity has prevtded the related goods or perfornian¢e r*lated seNic8s or met the perforrnance rell2led condib"on$. 9rants Yes No Nla Yes Dtsr￿ good5 Donate(J goods ere me8SUTed at fairvalue (the amount forwhi¢h the a55et coukl be exchanged) Un￿ impractical to do so. No Nla The cost of any5teck of gOLNls donated for diStribut￿n to beneficiaries $ tleerned to be the fair value of those gift5 at the lirre of their receipt and they a￿ ￿COgn￿￿ed on receipt In reporting period in which the stocks aw digtribLtted. they are recognised as an expense at ihe carying amount of the Stocks at distribution. Donatsd gOL)Js for resale are rrEasured at fair value on In¢tial recognition, hvhich is the exp&cted proceeds from Sa￿ ￿$5 the expe¢ted G05ts of sale, and recognised in'ln¢Lxne from othertrading 8Ctnithe$' with the GO￿spOndIng stod¢ p¢ognised in the balance sheet. On its sale the value of stock is charged against'lncorne from other trading a¢tivrties' and the procfieds from Sa￿ are aL80 recogniseo as'ln¢orT* from other trading actwthes,. Yes Nla Yes No Nla Yes No Good5 donated for on4oing use bythe charity are rwni*d as tangibkfLxgd a$sets and included in the SOFA a5 incoming resourees Yihtn reGeivable. Nla Grfts in kind for use by the Charity a￿ inGludwS in the SOFA as in¢￿￿ frtyn donaticns when ￿￿n{ab￿. Yes No Nla Oonated seThic8s and facllitles Donated servitss and facilibes are included in the SOFA when received at the value of the gfft to the chanty provided the value of the grft can be ff*8sured reliabty. Donated services and facilitEs that are consumed immedk2tely are recognised as incorr with an equivaknt afflount recoJnised as an expense underthe appropriate headin9 in the SOFA. Nla Yes No Nla Yes No Nla Support costs The charity has incJJrred expenditure on support costs. Yes No Nla Volunteer holp in the Iru5tees' annual ￿port. Inco￿￿ from interesl royalli¢s and dI￿dendS Thi5 15 induded in the accounts when receipt is probab* and the amtyjnt receivable can be m88sured reliabty. No Nla Income from membwshlp MÈmbet5hip sub5cr5Pt(ons recewed in the natu￿ of $ grft are reeognised in Donation5 subscriptitsns and Legach￿. Yes No Nla Meinbership subscriptions whth gfves a member the right to buy servlf*S orother benefits are r&cognised as income earned from the provision of goods and seNrces as incomÈ from charitable actwities. es No Nla Settlem¢nt of insurance clalms Insurance darns are onty included in the SOFA when the general incorne recognition eriteria are ￿￿t[S.10 to 5.12 FRS102 SORPI and are induded as an item of other )comB in the SOFA. Yes Nla Invast￿nI garn$ and losses This indudes any ￿#11$&￿ er un￿l￿ed gains or1055e5 on the Sa￿ of investr*nts arKt any gain or loss resuking from revaluing investments to market value at the end ofth& year. Yes No Nla 2.3 EXPENDITURE AND LIABILITIES Lia￿lIty recogniti¢)n LiabilitEs are recognised where it is more likely than not that there $ a legal or constructN* obligaiion ￿￿rnitbng the charity to pay out rEsource5 and the amount of the obligation can be measured with reasonable certainty. Support costs have been allocated bets￿n governants Gosts and other supporL G¢)Vernan￿ costs Compr￿ all costs Invofving public accountsbilty of the charty and it5 complKance with regulatlDn antl good practKe. Yes Nla Governance and $upport ¢osls Support costs indutle central functions and have been allocated to activity cost ¢ategOr￿ on a basis consistent wrth the use of resources, eg allocating property costs by floor areas, or per capita. staff costs by the tme S￿nt and other costs bytheir us8P. Yes No Nla Grants wÉih perforn￿n¢? conditions Where the charty gives a yrant with conditions for its payff*nt ￿Ing a 5pecrfic level of service or outyiut to be provided, such gpnts art only recogni%ed in the SOFA On￿ the reupEnt of the grant h25 provided the spe￿rIed servit* or output. es Nl8 Grants payable without p2rforrnance condtbons Where there are no Gondition5 attaching to the grant that enables the donor chanty IQ real￿t￿llY avoid the commitment. a lJabiltyfoT the full funding obligation must be recogniqed Yes Nla Redundan¢y Cost The chanty made no redundancy payments durSng the ￿pOrting Feriod. Yes No Nla Detsr￿￿ in¢omè No material rtem of deferred income has been in¢luded in the accounts. Ye5 No Nla No Cred5tors The charity ha5 crediiors whith are measured at settlernenl amounts ￿$S anytrade d￿CoUnt$ Nla A liability 6 measured on recOgnM￿n at its historical cost and then $ubse¥uent rneasured at the best esbrnate ofthe arnount required to Sett￿ the obligath?n at the reporting date The charity aGcounts for basic finanual in5trurnents on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraph$ 11.17 to 11.19. FRS102 SORP. Provislons for liabilities Yes No Nla Basi¢ finanGial instruments Yes Nla 2.4 ASSETS Tangible fixed assets for These are capltal(sed rfthey can be used for more than one year. aThJ cost at kast Use by charity They are valued at cost. Yes No N13 The depreciation rates and method5 used are discFo$ed in note 9.2. The charty has intangible fixed assets, that Is, non-monetary asse15 that do not have physul substance but are identffiable and are tontr¢lled by the charty through cvstody or legal rYJhts. The amortisation rates and methods used are disdosed in note 9.5 Intanysble fixed assets No Nla They a￿ valued at cost. Nv Nla Herltage assets Thè ¢harty has hertsge assets, that 1$. non-monetary assets wrth histor￿. arb$b'e, stsenlffic, technological, geophysical er environmental qualitEs that are held and maintained principally for their contrthubon to knowledge and cultu￿. The depreciation rates aTrd method$ used as disclosed in note 9.6.1.4. Ye5 No Nla Yes N18 They are valued at ￿$t. In¥8stm8nts Fixed asset InvesbY*nts In quoted shares, traded bonds and sirnilar inve51menls are valued at initK41ty al c05t and subsequ&ntty ai fair value (their market value) at the year end. The Same treatmÈnt is appl*d to unlisted investment$ unkss f8ir v81ue cannot be measured reliabty in which case it is measured at Cost less impai￿snt. Investments for resale or pending their sale and ¢ash and cash equ￿8￿nts wth a maturity date of than 1 year are treated as Gurrent asset in¥estments Yes Nla Yes No Nla Stocks and work In prog¥es8 Sto¢k5 hetd for Sa￿ as part of non-¢l7aritab￿ trade are measured at the lower or cest or realisable value. Yes No Nla Goods or seryices provided as part of a Charitab￿ actNty a￿ measured at ret real￿able val based on SÈNI￿ potential prcvided by items of stOGk. No Nla Yes N18 Vvork in progress i% valued at C05t less any foreseeable loss that is likety to occJJr on the sontra Debtors lincludlng trade debtors and loans recewablel a￿ measured on inrtial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequentty, they are ￿￿asured al th? cash or other ¢onsid&rats"on expected to bè ￿ceIved. The charity has ha$ investments wh￿h It holds for resale or pending their sale aThl tA$h and cash equnia￿nts with a mabJrty datÈ ￿$$ than one year. These include cash dewsit 8nd ￿$￿ equDl8￿nts with a matylrity date of less than one year he￿ for investment purposes rather than lo meet short terrn cash commitments as they fall due. Yes Nla Nla Currentasset investments Yes No Nl They a￿ valued atfair value excgptwhere they qualfy as basic finanoal instruments. POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE Section C Notes to the accounts (conti Note 3 Analysis of incomè estr*tsd UTrrestriGted Incw* EndovhM*Tht fvnds lund$ Tolal Prfpry￿r Anal Donations and rfts GiftAid acies Gener81 grants provided by governmenvother charities Membership subscripts.ons and sponsorships which are in substance donations Donated ood5, fa￿lIt￿?S and servi￿8 Other S15 Donations and legacies.. Total 11,101 11,101 45.919 Charitabl8 activities: Other Total Othertrading a¢tivilioS'. Income Hall Hire Other 550 1.230 186 Total 55D 1.416 Income from investhents: Inte￿51 incorne Dmdend income Rental and ￿aSin Other 15 income 9.050 19.500 Total 9.054 9,OS4 19.515 Separate material iiem of income= Total Olhef.. HMRC Job Retention Scherne Grants Gain on disposal of a tangible fixed asset held for chari s own use Gain on disposal of a programme related investrnent Royalties from the explthtation of intellectual ro hls Other 14.870 14,870 Total 14.870 14.870 TOTAL INCOME Other infoimation: All Fn¢{￿ in the pwioryearwas unrestrlct•d ex¢•ptfor.' Ipkase prov410 description and amounts) Where any endowmtrntfund 15 converted Inlo income in thè repo￿tlY period, please gi¥e the roasoh lor the corwer5iofL withln the incomp hlem5 al>ove the foll￿￿￿9 Items a¥¢ m4teri41.. Iplease distl*>S¢ the nature. amount andany prioryear amourtsl Section C Notes to the accounts Icontl Note 6 Analysi$ of expenditure UnrestiiEted In¢ome Endowment funds funds lunds To121 funds ￿lorY¢0r Anal is Incurred seeking donations Incurred seeking legaaes Incurred seeking grants Operating membership schernes and social lotteries Expendtture on ralslng fund¥= Staging fundraising events Fudraising agents Operating charity shops Operabn9 a trading cornpany undertaking non-ch8ritable trading activ Adverbsing, m8rketrng, direct mail and ublici Start up wsts incurred in generath.ng new source of future income Database development costs Other trading activitie5 Investment management costs. Portfolio mana ernent costs Cost of obtsinirwJ investment advice Investsnent administration costs Intellectual property licenung costs Rent collethon. property repairs and maintenance charges Total eX￿n￿ltur• orh ratsing funds Expenditure on charitsble activÉties Day-to-(Say Running Costs 17.853 17,853 20.579 Total •xpenditure on charitable activities 17,853 17,853 20.579 Separate material item of expense Total Olher Totsl oth&r ex￿ndItUre TOTAL EXPENDITURE 17,853 17,853 20,579 Other infomiation: Analysis of expendlture on charitable activitlos Actfvlty or proyramme Grant fvnding of activiknes Support Costs Totsl this rtslalprior Acti¥￿e5 undertaken directty Activrty 1 AGtiv Other Totsl -to4a Runnin Costs 20.579 31,847 20.579 31, Prloryear expenditure on chaiitsble activities caft te anatysod as follows: Day-to-day Running Costs Within the expenditure Items abow the followng 6tem8 are material.. (please di$¢losv the nature, amount and any prior yt¥r omourtsl Section C Notes to the accounts (cont) Note 14 Tangible fixed assets Please complets this note rf the charity has any tangible fixed assets 14.1 Cost or valuation Freehold land & buildings other land & buildings Plan( machinery and motor vehicles Fixtures. fittings and equipmont Total At the beginning of the year Additions 150,000 109.727 50,155 309,882 Revaluations Disposals Transfers . At end of the year 150.000 109,727 50.155 309,882 14.2 Depreciation and impaimients -Basis SLorRB SLorRB SLorRB SLorRB SLorRB Straight Line ("SL") or Reducing Balance ("RB") Rate At beginning of the year Disposals Depreciation Impairment Transfers" At end of the year 14.3 Net book value Net book value at the beginning of the year Net book value at the end of the year 150.000 109,727 50,155 309,882 150,000 109,727 50,155 309.882 14.4 Impaimient Please pmvide a description of the events and circumstances that led to the recognition or reversal of an impaim7ent loss. 14.5 Revaluation If an accounting policy of revaluatlon is adopted, please the effective date of the revaluation mvide." the name of independent valuer, rf applicable the methods applied and signffjcant assumptions the carrying amount that would have been recognised had the assets been carried under the ￿$t model. 14.6 Other dlsclosures (i) Please stste the amount of bormwing costs, rf any. Gapitalised in the construction of tangible fixed assets and the capitalisation rate used. (li) Please pmvide the amount of contractual commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts ofproperty, plant and equipment to which the charity has restricted tide or that are pledged as security for liabilities. The 'Yransfers" row is for movements between fixed asset categories. Please indicate th8 method of depreciation by deleting the method not applicable (SL - straight Section C Notes to the accounts Icontl Note 19 Debtors and prepayments Please complete this note rfthe charity has any debtors orprepayments. 19.1 Analysis of debtors This year Last year Trade debtor3 Prepayments and accrued Income Other debtors 3,431 3.431 Total Please Complete 19.2 where a matenal debtoriTS recoverable more than a yearafter the reporting date. 19.2 Analysis of debtors recoverable in more than 1 year (Included In debtors abovel This year Last year Trade debtors Prepayments and accrued in¢ome Other dgbtors Totsl CC17a IExcd} 2810112022 Section C Notes to the accounts {contl Note 20 Creditors and accruals Please complete this note if the Charity has any creditors oraccruats. 20.1 Analysis of creditors Amounts falling due within one year This year Last year Amounts falllng due after more than one year Thls year Last year Accruals for grants payable Bank loans and overdrafts 312 Trade creditors Payments received on account for contracts or perfomiance-related grants Accruals and deferred income Taxation and social security Other creditors Total 20.2 Deferred income Please complete thiTS note if the charity has deferred income. Please ex lain the reasons wh income is deferred. Movement in dgferred income account This year Last year Balance at the start of the reporting period Amounts added In current period Amounts released to income from previous periods Balance at the ond of the reportlng period Section C Notes to the accounts Icontl Note 24 Cash at bank and in hand This year Last year Short tern) cash investments (less than 3 months maturity datel Short temi deposits Cash at bank and on hand Other Total 39,752 25,773 Independent examiner's report on the accounts CHARITY COMMISSION FOR ENGLAND AND WALES Section A Independent Examiner's Report Report to the trusteesl members of Shri Gunj Tegh Bahadhur Gurdwara On accounts for the year ended 31 March 2021 Charity no (if any) 1146231 Set out on pages 1-16 Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charty's trustees consider that an audit is not required frjr this year under section 144 of the Charities Act 2011 ("the Charities Act.) and that an independent examination is nèeded. It is my responsibiltty to.. examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the general Directions given by thè Charity Commission (under section 145(5)(bl of the Charities Act. and to state whether particular matters have come to my attention. Basis of independent My examination was carried out in accordan￿ with general Directions given examiner's statement by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the eviden￿ that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fairf view and the report is limited to those matters set out in the statement below. Independent In connection with my examination, no matter has come to my atlention examinerfs statement 1. which gives me reasonable cause to believ8 that in, any material respect, the requirements.. to keep accounting records in accordance with section 130 of the Charities Act,. and to prepare accounts which accord with the accounting records and Comply with the accounting requirements of the Charities Act have not been met., or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the a¢counts to be reached. Signed- Date: ,01.70 Name: Dr Rakesh Sachdev Bsc Msc PhD FCCA ACA IER Relevant professional qualification{s) or body (if any): ICAEW & ACCA Address: 5 Albany Road Coventry CV5 6JQ IER