## **Trustees’ Annual Report for the period** **From** 01/04/2021 **To** 31/03/2022 **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
identified in the 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|**The Charity’s reserves have increased**
**over the year, donations have increased**
**as the Gurdwara has now fully reopened**
**after the COVID-19 pandemic.**| |Statement explaining the
policy for holding reserves
stating why they are held|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|**£46,997**| |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 Para 1.51 training of trustees The charity’s organisational structure and any wider Para 1.51 network with which the charity works Relationship with any related Para 1.51 parties 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
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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 (ifany)**| |---|---|---|---|---| ||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)** Kuldip Singh Basra **Position (eg Secretary, Chair, etc)**[Trustee ] **Date** 31/01/2023 CHARITY CQMM155ION FOR ENGLAND AND WALES Shri Guru T￿h Bahadhur Gurdwara Charity No 1146231 Annual Accounts for the Period 0110412021 To 3110312022 Section A Statement of financial activities Restricted income funds Recommended categories by a¢tiYity Unrestricted funds Endowment funds Prior year funds Totsl funds Incoming resource5 (Note 31 Income and endovrnents from: F01 F02 F03 F04 FOS Donatsor￿ and leg2 Chantsble Xbwiles Other ty*ing a&MtsaS Investments $01 S02 38,102 38,102 11,101 S03 550 9,054 6.636 6,636 Separydle ttpalerta iwn of Irume Othet $06 S07 300 45,038 300 14,870 35,575 Total Resources expended (Note 61 ExpEndituro on- R8i*nyfunds CTr)¥litable xtiwt S08 S09 38,685 38,685 17,853 Sep8th m*erial itern ofexpense S1D S11 Total S12 38,685 38,685 17,853 Net incomel{expenditure} before investment gainslllosses) S13 6,353 6.353 17,722 Net gainslllossesl on I￿veSts￿ents S14 S15 Net incomellexpenditurel Extraordinary items Transfers between fund$ other re¢ognised gainslllosso$1: 6,353 6,353 17.722 S16 S%7 Gansand losse5an revaluaty￿ Offfi%￿ assetsftrthetharitls own use Other oair6lOossesl Net movement in funds S18 S19 6,353 6,353 17,722 Reconciliation of funds.. Total funds br(xJghtfoThvard Totsl funds carried foThvard S21 350,526 356,879 350,526 356,879 332,804 350 526 S22 Section B Balance sheet Restrietèd income fvnds Unrestricted funds Endowment Total this funds year Total last year Fixed assets Intsn9ible assets Tangible assets Heritage assets Investments Fof F02 F03 F04 F05 (Note 151 (Note 14} (Note 16) (Note 171 rotal fixed assets 801 309,882 309,882 B04 309.882 Current assets Stocks (Note 181 L)ebtors {Note 19) Investments (Note 17.4) Cash at bank and in hand (Note 24) rotal current assets B07 3,431 806 B09 B10 40,644 Creditors: amounts falling due within one year (Note 201 Net cuffent asset￿<110bI1lties) B12 40.644 rotsl assets less current li0bilities 813 350,526 Creditors: amounts falling due after one year (Note 201 Provisions for liabilities 814 B15 Total net assets orliabilities B16 356,879 356,879 350,526 Funds of the Charity Endowment funds (Note 271 Restricted income funds (Nots 271 Unrestricted funds Revaluation reserve 817 818 819 356,879 356,879 350,526 B20 Total funds B21 Signed by one or kn trustees on ￿haLf of all the trustees Dale of approval ¢Jdlmm Signature Print Name Kuldi Sin h Basra 31101r2023 Section C Notes to the accounts Note 1 Basis of preparation This section should be completedby all charities. 1.1 Basis of accounting These accounts have been prepared under the historical co$t convention with ilem5 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 Charities preparing their accounts in accordance with the Financial Reporbng Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 and with the Charities Act 2011. and with. The charty constitutes a public benefrt entty as defined by FRS 102." -T￿k as appropriate 1.2 Going concern 11 there are material uncertainties related to events or conditions that cast slgnificant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable-, rfappmpriate." An explanalion as to those factors that support the conclusion that the charity is a going concem", Disclosure of any uncertainties that make the going concem assumption dokjbtful., Not applicable Not applicable Where accounts are not prepared on a going concern basis, please disclose Ihis fact together with Ihe basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. Not applicable 1.3 Change of accounting policy The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.2 -Tick as appropriate Please disclose.. (i) the nature of the change in accounting policy.- (li? the reasons why applying the new accounting pollcy provides more reliable and more relevant infonnation.. and (iiij the amount of the adjustment for each line affected in the currentperiod, each priorperiodpresentedand the aggregate amount of 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" -T¢ck 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 currentperiod," and (liij where practicable. the effect of the change in one or more future periods. 1.5 Materlal prior year errors No material prior year error have been idenlified in the reporting period {3.47 FRS 102 SORP). Yes" No" -Tick as appropriate Please disclose.. (i) the nature of the priorperiod ermr,. (li) for each priorperiodpresented in the accounts, the amount of the Gorrection for each account line ITtem affected,. and (iii) the amount of the correctson at the beginning ol the earliest priorperiodprèsented in the accounts. Section C Notes to the accounts Iconti Note 2 Accounting polictes 2.2 INCOME Thi5 slandardlisl ofa¢countingpolii8s h8$ been appliedby the ch8rtyexceptlorthose licked'No"or'Nla'. ￿￿ere & different oraddthon&policyh8s b8en 8doptedlhen this is detsiledin Ihe box below. ReGoonition ol incomE These ar& induded in the Statement of Finanaal ActNthes ISOFAI when.. the ch8rity becomes entiiÈd to the resources". L8 MO￿ likety than not Ihat the trustees urill re￿1ve the re50urce5.' aThY the mortstary value can be measured Wlh suffioent reliatsility. Yes No Nla Yes No Nla Offsettin9 There has ￿8￿ no off8etting of a55ets and li8ts1ities. or income and expenses, unkss required or permitw by th& FRS 102 SORP or FRS 102. Yes No Nla Grants and doA8tion5 Grants and donations are cnty induded in the SoFAwthen the 9eneral income recOgn￿on criteria are fflet15.10 to 5.12 FRS102 SORPI. In ofperforn2n￿ ￿￿ted grants, infX)me must onty be reLy)9n￿ed to Ihe extent that the charity has prOV￿ed thè speufEd gotsjs or servi￿$ as entitkmentto the gont only oc£urs when Performan￿ ￿lated conditions are met15.16 FRS 102 SORPI. Legacies are in¢lUtI￿ in the SOFAwhen reoipt is probable, that is. there has been grant of probate, the execulots have e5tsblished Ihatthere are suffiuent assets in the estate and any tondilions att8ched to the legaw are 81therwithSn the wntroi of tl]e ¢haDty or have b¢en mel Yes No Nla Le9acie5 Yes Yes GoveTnment grant8 No Nla The Iharity has receN8d government grants in thè reporbry GiftAid re￿IVab￿ is indudgd in income when Ih¢re 1$ a valKI dedaration from the donor. Any GitAid amount recovered on 8 donabon ￿ considered te be part ofthat9ift and is treated as an addition to th2 same fund as the init&41 donabw unless the donor or the terpn5 Df the appeal have spe¢ified otherwkse. Yax reclaims on donatiorns and gifts Yes No Nla Contra¢tual in¢orneand performance relat4d grants Yes No Thu8 ￿ onty induded in the SOFA once the charity ha$ provKled th8 rdated goods or semtss or mgt the perfomancè ￿lated COnd￿on8. Don*d go￿jS a￿ measured atfairvlue lthe arnwnt forwhich the asset couhy t excharyedl impractical to do $0. Yes No Nla Donatod 9(￿1$ The cost of any Stock ofgoods donat8d ft>rdEknbul￿n to beneficiarie5 aE deemed to be Ihe fair value of those 9ffts at the time of their r*ipt and they are recogrt￿ed or? ipt. In the reporting peri[￿ in vthich the stocks are di$tribuled. they are recogniged as an expense al the carrying amount of the stoc*s 8t di%knbutson. Donated goods for resale are mea5urEd atfairvalue on initial pcognthon, whKh i8 Ihe e4)etied prrKeeds from Sa￿ less the expected costs of sale. and recognised in'lno)me from othertrading acbvilBs' wth the rJ)rresponding Stock reo)gnised in the balance sheet. On its sale the v31ue ofstock is charg*J against'lncome from Olher trading athwtie5' 8nd the prooas from sale are o1$tr r&co9nise(J as'lncorne from othertrading athvilies,. Yes No Nla Yes No Nla Goods donated for an￿OIng use by th& charity a￿ recogni58d as tangib￿ assèts aTTd indud8d in the SoFAas irKomin9 resourceswhen recewable. Yes Nv Gifts in kind for use by the charity are included in the SOFA as income from d¢nabons when reTr1vab￿. Yes No Nla Donated $¢rvlG85 and facilitle$ Donated servicas and faralllies are indLkled in the SOFA when re￿Wed at the value of the gittto the charity provided the value of the grft can be measured reliably. Donated serv￿eS and facilit￿S that are consumed imrnedi8tely are re(xJgnEe(l as income wth an equDialent amount recognL%ed a$ an expense under th& approprkite headiTrJ in the SOFA Yes No Nla Yes No Nla Yes No Nla Support costs Tne dlarity ha8 incurred expBndilure on support Ix)sts. Yes No Volunteer help in the tNstees' annual report. Income from irrteiesL royatties and dlvldw This is indtsded in the axounts when ￿￿ ipl i5 probab￿ and the 3mount rec*niable can be m&agur￿ reliabty. es No Incom8 from memb¢tship Memborship subscllptions recewed in ttt nature ofa grft a￿ ￿￿gnised in Dona￿n& subscription5 and Legacies. es No Mernbership subscriptions whith gives a mÈmber the right to buy services or other benefrts are recty3ftBed as income earned trom the prow&on of goDds and 5ervitts as in¢ome from Char)tab￿ a¢bvitE5. es Settlement ol i1￿rance ¢lwms Insurance dain$ are onty Included in the SOFA when the general irKome recognition cITtena are m&t15.10 to 5.12 FRSf02 SORPI and *nduded as an itErn of other income in the SOFA Yes No Nla InvesbnÈTrt gaIr￿ and losses ThK5 includes any ￿all$& or unrealised gain5 or losses on the sale of inve5trneDts and any gain or loss re$ulling fvom revaluing inve5trnents to market value at the end ef the year. Nla 2.3 EXPENDITURE AND LIABILITIES Liobillty recognltlon Uabilities ao reccgnised Whe￿ it is more likely than that there is a k9al or 0)nst￿ctive obligatKin wmmitting the charity to pay oth re$ourrE5 and the amount of the obloatson Gan be ry6asured with reasonabÈ ￿rtainty. Govpmance and s4)port Support Costs have been allocated bemeen governance costs and other 8upporL Governan￿ costs comprise all cost5 involviry public accetsntsbility of th8 charty and Its compliance wth wulation and good prathce. Yes No Nla es Support costs include central functions and have b8en allocated to aCtiv￿y c05t ategories on a ba$15 wn515tentwith the use of ￿0￿r￿. eg alloraing property costs byfloor areas. or per tapita, staff costs by the time spent and other costs by their u￿98. Yes No Nla Grants with pertomian¢e Wl*re the charty give$ a 9tant with condilons for rfs payment being a SFÉCir￿ level of condition$ seNice or oulput lo be prowded, 5uth grants are only recognised in the SOFA once the rwiènt of the grant has provided the 5pecffEd service or outpuL Grants payabl¢ without Where theye are no conditions att8chiftg to trE grant that enab]es Ihe donor Gharity to pertonnance cond￿On5 rfaliskncally avoid the eornmilment, a liabllty forthe fvll funding obligatbn must te re¢ognised. Yes No R¢dundan¢y tost The chanty made no redundan￿ payn*nt5 duriTrJ the reptsting perigd. Yes No D¢f¢rred inc( No makrial item ofdeferr8d income ha5 been indL*led in the a¢￿Unts Yes No Wa The ¢harty has creditors which are measured al settknent amounts les5 any trade diseounts es No Nla Credfjtors Provlslons for li?biliti8S A liability is m2a5ured on recognilon at its h￿torICal cost and then $ubsequenUy measured at Ihe best estimate ef the 8mount required to Sett￿ the oblvJatyon at Ihe rewrting date Tre charity accounts for basicfinan¢¢l Instruff￿￿tS on Initial re¢ogniliDn as paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 71.17 to 11.19. FRS102 SORP. Yes No BasiG financial instruments Yes 2.4 ASSETS TangiblEfixed assets for These are capitallsed ifthey can be used for mts￿ Ihan one year. and cest 8t *$t se by Ghanty They are valued 8t Q)8t. Yes No Nla The depreciation rates and methods used arE d￿d0$ed in net? 9.2 The charity has intsngibl& fixed assets, that is, nOw0r￿tary a$sets Ihal do not have Phys￿41 Substan￿ bul are Identif￿blE and are controlled by thè tharitythrough custody or legal Thghts. The am¢rti5ation rates and methods used are di8dosed in nDte 9_5 IrrtangiNe fixed a55els Yes No Nla Ttrw are valu8d atujst es Nla Horitsge assets The charity has I￿rItage assets. that 1$. non-Mo￿tsry assets ¥ri*h historic. arbsts"c. scientific. technologiGal. geophys￿1 trrenvironmental qualities that are hekl and maintained principally fgrtheir contribution to knoWedge and cutture. The depreciqtion rate5 and method$ used a$ discknsed In note 9.6.1.4. Ye$ No Nla Yes They are valuerl at co$t Investments FLxed 8sset inve5trnents in quoted shares, trad￿ bonts and simllar invgstr*nts are vall￿d at initialty at cost and sub8equenly at fair value Ithar m8tket value) at the year end. The same treatment is appl￿d to unli51ed inve5trnents unless fair value Gannol be measured reliably whith case it ffleasur￿ at (X)5t less impaitment Investments for res#￿ or pending their S8￿ and cash and cash equwalents maturity date of ￿ than 1 year are treated as cutrent asset lo￿tsMents Yes Nla Yes No Stocks an¢J WO￿ in progress Stod¢s held forsale as part of non-chari*bEg trade are measured atthe loweror costor net reall%ab￿ value. Yes No Go￿S or services provKled as Part of a ch8rilable activty a￿ ffleaSU￿ atnet realisable value ba￿ on the service potenliql prOV￿ed by rtems of stoc*. Yes No Nla Worf¢ in progress 15 valued at cost less any foreseeab￿ loss th* o like￿ to occur M the contra Yes No Nla Debtors lindudTng trade debtors and loans reTr￿ab￿l are measured on initial ￿COgnitIon at settlement amount after any trade discounts oramount advanc￿ by the charity. Subsequenty, they are measured at the tssh or other ￿n$￿er01[0￿ expertsd to be re￿￿. The charity has has investments whKh il hokJ$ for resale or pending tr*IrSa￿ and and cash equivalents wth a malutity date less than onÈ year. These indude (2$h on deposit and h equwaknts with 8 maturity date of less than one year hekl for investment purposes rather than ID meet short Iwm cash cAmmitrnents as they fall due. Yes No Debtors Current asset investments Yes Nla Yes Nla They a￿ valued atfar value ex￿pt￿lE￿ tsy qualfy as basic finanual inslwments. POLICIES ADOPTED ADDrrioNAL TO OR DIFFERENT FROM THOSE ABOVE Section C Notes to the accounts Icontl Note 3 Analysis of incom¢ Re5thctsd Uttr•th¢t¢d incorn• ETrdowrnon* funds ftsnoÈ lunds Total lundB PrSoryear An8 ifts Oonations and legacies.. Donations an Gift Aid acies Genepl grants provided by governmenvother rities Membership subscriptions anit sponsorships whi n substance donation Donated ds. facilities and services Other 38.102 11.101 Total 38.102 38,102 11.101 Charitsble activlties= other Total othèr trading activities: IncoEnè Hzll Hire Other 550 Total 550 Income from Investments.. Interest incorne Dividend income Rentsl and leasin Other 36 income 6.6(M) 6.600 9.050 Total 6.836 6.636 Separate material itern of income- Total Other.. HMRC Job Retention Schèmo Grants Gain on disposal of a tangible fixed a8set held fof chaii s Own use Gain on disposal of a programme related inve5trnent Royalties from the explortth.on ol intellectual ro other 30) 3(X) 300 300 Totsl TOTAL INCOME Other informauon: All income in the prioryearwas unrestricted excepttr. (please provide ¢te5cription 3nd amountsl Whère any Ènd¢>wment fund is converte(l into i￿ome in the rpportlny pgrlod. plgasa give th8 rgason for th? conversion. withln tho income It*ns above the ftsll¢)wing item$ ar• material.. IplBase dlsclose the nathrÈ. amount and ary prior year arnountsl Section C Notes to the accounts Icontl Note 6 Analysis of expenditurè R*stri¢ted Unresth¢t*d inrorne endowment funds lunds Ivnds Yotsl lunds Pri0¢y￿r Ana 515 Incurred seeking donations Incurred seeking legaaes Incurred seeking grants Operating membership sthemes and soaal lotteaes Expenditure on rnlsing funds.. Stsging fundfftising events Fudraising agents Operating charty sh,ops Operabng a tradin9 company undertaking norxhantable trading activi Advertising. rnarf(eting, dirèLt rnail and stsrt up costs Ircu￿cl in generating new source of knture Income Database development costs Other trading activities Investrnent management etssts.. Portfolio mana ement costs Cost of obtaining investment advice Investment administration costs Intellectual wop8rty lirRnring costs Rent collection, property repair5 and rna1ntenan￿ charges Totsl e¥penditure on raising fvnd5 Expentliture on charitsble activities Day-to4ay Running Costs 38.865 17.853 Total eX￿ndItUre on Charitable actlvfjtées 38,865 38,865 Separate material item of expense Totsl other Total other expenditure TOTAL EXPENDITURE 38.865 38,865 17,853 Other information: Analysis of expenditure on charitsble activities Grant fvnding Activity or programme A￿￿1t*S undertak¢n direct Support Costs TDtsI thls Toi acknv￿e5 Activty I Activi Other Ttytal Runnin Costs 38,865 17.853 20. Prfor yearexpendityre on charitablè a￿l¥S￿es can be analyse(t as follows: Day-ttrday Running Costs thin the expenditu￿ items abovE thE following items are material= Iptea5e dL%close the nature, amount8nd any prior year mounts) Section C Notes to the accounts {contl Note 14 Tangible fixed assets Please complete this note rf tho charity has any tangible fixed assets 14.1 Cost or valuation Freehold land & buildings Other land & buildings Plant. machinery and motor vehicles Fixtures, fSttings and equipment 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 impalmients -Basis SLorRB SLorRB SLorRB SLorRB SLorRB Straighl Line I"SL")or Reducing Balan I'RB'I Rate At beginning of the vear Disposals Depreciation Impaimient 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 ofthe year 150,000 109,727 50,155 309,882 150,000 109,727 50.155 309.882 14.4 Impairment Please provide a description of the events and eircumstances that led to the recognition or reversal of an impaimient loss. 14.5 Revaluation If an accounting policy of revaluation is adopted, lease the effe¢thre date of the revaluation rovide.. the name of independent valuer, rf applicable the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model. 14.6 Other disclosures (l) Please state the amount of borrowing Costs, rfany, capitalised 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. (iiij Details of the existence and carrying amounts of pmperty. plant and equipment to which the charity has restricted title or that are pledged as security for liabilities. The "transfers" row is for movemenls behveen fixed asset Categories. ' Please indicate the method of depreolat￿n by deleting the method not applicable (SL = str8ight Section C Notes to the accounts (contl Note19 Debtors and prepayments Please complete this note il th¢ charity has any debtors orprepayments. 19.1 Analysis of debtors This year Last year Trade debtors Prepayments and accrued income Other debtors 3,431 3,431 Total Please complete 19.2 where a material debtoris recoverable more than a year after the repo￿ng date. 18.2 Analysis of debtors recoverable in more than 1 year (included in debtors above This year Last year Trade debtors Prepayments and accrued income Othor debtors Total Section C Notes to the accounts cont Note 24 Cash at bank and in hand This year Last year Short temi cash investments (less than 3 months maturFty datel Short temi deposits Cash at bank and on hand Other Total 46,997 37,21 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 Guru Tegh Bahadhur Gurdwara On accounts for the year ended 31 March 2022 Charity no lif anyl 1146231 Set out on pages 1-15 Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audtt 15 not required for this year under section 144 of the Charities Act 2011 {'the Charities Act.) and that an independent examination is needed. It is my responsibility to.. examine the accounts under section 145 of the Chartties Act, to follow the procedures laid down in the general Directions given by the Charity Commission {under section 145151{b) of the Charities Act, and to stats whether particular matters have come to my attention. Basis of independent My examination was carried out in accordance with general Directions given examinevs 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 Irustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a Xrue 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 attention examiner's statement 1. which gives me reasonable cause to believe that in, any material respect, the requirements.. to keep accounling records in accordan¢e with section 130 of the Chariti'es 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 accounts to be reached. Signed: Date: 3110112023 Name: Dr Rakesh SaGhdev BSC Msc PhD FCCA ACA IER Relevant professional qualification(sl or body {if any)., ICAEW & ACCA Address: 5 Albany Road Coventry CV5 VJQ IER