## **Trustees’ Annual Report for the period** **From** 01/04/2022 **To** 31/03/2023 **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 did reduce during**
**the year as a result of investment in the**
**Gurdwara, but are still at a good level**
**should any unexpected expenses arise.**| |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|**£37,960**| |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
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 (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)** Gurmej Singh **Position (eg Secretary, Chair, etc)**[Trustee ] **Date** 15/07/2024 CHARITY COMMISSION FOR ENGiANO AND WALES Sttri Guru Ttsgq B8i8dhLrr Gurowara hafl y PQO 1146231 Annual Accounts for the Period 0110412022 To 3110312023 Section A Statement of financial activities Restrict Income funds Recommended cat•gories by activity Unr•strictsd funds Endowment funds Prior year funds Totsl funds Incomlng resources {Note 3) F01 F02 F03 F04 F05 Income and endowments frorn.. Donation$ and laga¢itis Ch3titaUe OthertsJiThg Invesuxents $01 S02 30,204 30,204 38,002 S03 $04 SOS S06 6,645 6.645 6.636 Separate meteri¥ item ofintsjme 830 37.679 830 37.679 300 44,938 Total Re5011rc¢5 expended (Note 61 S07 Expendrture on: RaiywfiJnds Chatitabfe ¥bvitye5 sos S09 37,317 37,317 38,064 Sepsrale matsrial item ofexpense $10 S11 186 37,503 186 37,503 50 ,114 Total S12 Net Sncomel(expenditure} before Investment gainslllossesl S13 176 176 6,824 Nei g¥inslll¢6sesl on investrnents S14 Net incomellexpenditurel Extraordinary iterns Transfers between funds Other re¢ognised gainsl{losses}: S15 $16 S17 176 176 6,824 GaSnsand losses on revaluation offixed assebfurthe tharitys ovm use S18 Other gainslllossesl $19 Net movement in funds $20 176 176 6,824 Reconciliation of funds.. Total funds broughtforotsrd Total funds carried forward S21 357.350 357,526 357,350 357,526 350,526 357,350 SL Section B Balance sheet Restrl¢tgd Income fund8 Unre8trl¢ted funds Endowment Total th1$ funds year Toto118st year Fixed assets Intangible assets Tangible assets Heritage assets Investments F01 F02 F03 F04 F05 (Note 151 (Note 141 {Note 161 {Note 171 Total fixed assets B01 B02 319.566 319,566 310,352 B03 B04 B05 319566 319 566 310352 Current assets Stocks (Note 181 Debtors {Note 191 Investments (Note 17.41 Cash at bank and in hand (Note 241 Total Current assets B07 B08 B09 37,960 37,960 37 960 46,998 46,998 B10 Credltors: amounts falling due within one year (Note 201 B11 Net current assets/{liabilities) B12 Total assets less current Ilabllitles B13 357,526 357,526 357,350 Creditors: amounts falling due after one year (Note 20) Provisions for Ilabilities B14 815 Total net assots or Ilabilities Funds of the Charity Endowment funds {Note 27) Restricted incom¢ funds (Noto 271 Uniestricted funds Revaluation reserve 816 357,526 357,526 357,350 B18 B19 357.526 357,526 357,350 B20 Total funds B21 357 526 357 526 357 350 S￿ned by one or two Irijstees on behalf of all the trustees Date of approval ddlmml Signature Print Name Gumie Sin 1210712024 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 repared in accordan￿ wÉth'. the Statement of Recommended practi￿.. Accounting and Reporting by Charities 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 Charities Act 2011. and wtth" The chartty constitutes a public benefit entty 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 chartys abilty to continue as a going concern. please provide the lollowing details or state "Not applicable", rf appmpriate.. An explanation as to those factors that support the conclusion that the charity is a going concem; Disclosure of any uncertainties that make the going con￿￿ assumption doubtful; Not applicable Not appllcable Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trusteès 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 OLrtlined in note 2.2 Yes" -Tick as appropriate No" Please disclose." (i) the nature of the change in ac¢ounting policy," Not appI￿able (li) the reasons why applying the new a¢counting policy providos more reliable and more relevant information,. and Not applicable (iii) the amount of the adjustment lor each line affected in the Current period. ea¢h prior period presented and the aggregate amount of the adjustment relating to periods before those presented. 3.44 FRS 102 SORP. Not applicable 1.4 Changes to accounting estimates No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORPI. Yes. -Tick as appropriate No. Please disclose.. (l) the nature of any changes,. Not applicable (li) the effect of the Change on income and expense or assets and liabilities ft>r the current period,. and Not applicable (111) where practicable, the effect of the change in one or more future periods. Not applicable 1.5 Material prlor year errors No material prior year error have been identified in the reporting period {3.47 FRS 102 SORP). Yes" -Tick as appropri*e Please disclose.. (i) the nature of the prior period error,. Not applicable (li) for each priorperiod presented in the accounts, the amount of the Correction for each account line item affected," and Not applicable (iii) the amount of the correctlon at the beginning of the earliestpriorperiodpresented in the accounts. Not applKable Note 2 2.2 INCOME Accountlng pollcle$ This sl8nd8r(I list of acGounling polis￿8 has been appliedby the Gharitygxcept for thos8 ÈKk8d-No"or"JW8': Wlyere different or additionalpolicy has b8en adopledlhen this is rlet8iledin the box below Rlcognltlon of Income These are included in the Stat&ment of Financial Acb'vities ISOFAI when.. Ihe charity becomes entitled to the resources., it is more likely than not that the trustees will recelve the ￿0￿re6$". and the monel8ry value can be measured with suffi¢Ent Feliability. Yes No Nla There ha5 been no orrsetting of as58ts and liabiliti8s. or incom8 and expenses. unless ￿QUI￿ or pemiitted by the FRS 102 SORP or FRS 102. Yes No N13 Ye8 Nla Grants and donvticns are only included in the SOFA when the general Income r9¢0gnilion crilena are met15 10 10 5.12 FRS102 SORPI. and donatlons In Y)e ca88 of performance relaleo grants. in¢ome musi only bg recognisgd to the extent (hat the charity has prov*Jed the speofied go£￿5 or servi￿5 a5 entrt￿rnent to the grant only occurs when the Performan￿ related eondilions are met15.16 FRS 102 SORPI. Legaoes are included in the SOFAwhen receipt is probab￿. that is. when there has been grant of probate. the executors have established that there arÈ suf[￿Ent as$ets Sn the esiate and any ¢ondltion$ attached 10 the legacy are either wilhin the control of the charity or have been met. Yes No Nl8 Logaclgs Yes No Nla Yes No Nla Government grants The chadty has ￿Cewed govemment grants In the reporting perlod Grft re￿1¥able 1$ included In incorne when there Is a valhl decLgration from the donor. Any GrftA¥J èmount rtcovertd on a donation 1$ ¢onsidefe(I lo be part of that gift and is treated 0$ an addition lo the same fund 85 the Initsal donation un18SS the donor or the terms ofthe appeal have otherwtse. Tax reclaims on donatlons and glfts Yes No Nl8 Contractual income and Thts 1$ only in¢luded In the SOFA onee the charity hes pfovhled the related goods or performance related services or rnel the perfomian¢% ￿lated conditDns. grants es Nla Yes Nl8 Donatsd goods Donated good5 are Tneasured at fair value (the amount forwhich the asset COU￿ be exchanged) unless ImpractKal lo do so. The cost of 8ny stock of gocds donated for distributK)n to beneficiar￿S 18 deemed to be the fair value ol those gifts al the lime of their ieceipt and they are recognised on (*ipt In the reporting period in which the stocks are distributed, they are recognised as an eXp￿n88 at the carrying arnount of the siocks at distribution. Donated goods for rwle are mea$ured at fair value on inrtial recognition. which 1$ the expect&d proceeds frorn sale less the expected costs of sale, and recognised in'lncome from other trading a¢tivit*s' wth the corresponding StOL* recognised in th¢ balan sheet On 115 sal& the value of stoth 1$ charge¢ again$l'lncome from other trading activities, and the PrO￿e￿$ from sale are also recogni5ed as'lncome from other tradin9 actsvrties,. Yes Nla Yes Nla Yes Nla Goods donated for on-going use by the charity are recogn15ed as tangib￿ fixed assets and included In the SOFA as incornng resour¢e$ when receivable. Ye5 No Nla Gifts in kind for use tiy the chanty are included In the SOFA a5 incomè from donations when receivab￿. Donatsd $?Thlc88 and facillties Donat8d 5ervice$ and f8(#lit￿S 8re Included in the SOFAhvhen ￿￿￿ed at the value of the glft lo the charity provmled the value of tho grft ¢an be measured reliabty. tsnated servir*s and facilit￿S that art consumed Immediately are recogni5ed as income with Sn equiv41gllt #mount r8cogni8ed as an expense under the appropdat8 headin9 in the SOFA Yes No N12 Yes Nla Yes No Nla Support cosls The charty has incurred 8xpond11u￿ on support eosts. Yes Nla Volunt08r help The value of any voluntsry help re¢8wed is not induded in ￿CoUnt￿ but 15 d8scribed in the trustees, annual report. No Income frorn interesL royalties and dtvidends Thi8 Is included in the accounts vthen rethpt 15 probable and the amount r￿￿able can be rneasured ￿lIablY. Yes Nla Income from membership Mernbership subxriptv)ns received In the nature of a grft a￿ reeognised in Donations ut>xriptions and Legaues. Yes Nla MembershTP $ubscripb'ons whith gives a mernber the right io buy serwirm orother benefits are recognised as income eamed from the ProV￿10n of gooL¥s and Servi￿$ as income frorn charitabk activitie$. Insurance daims are onty induded In the SOFA When tr)e general Income ￿tOgnItrOn ¢riteria are met15.10 to 5.12 FRS102 SORPI and are induded as an Itern of other incorne in tr)e SOFA es Nla Settiernent of InsurarKe claims Yes No Iii¥estsnent gains and losses This indudes any realBed or unreali58d gains or losses on the sale of investments and any gain or Ioss ￿Su￿n9 frcrn revaluing inveslments to martet value at the end of the year. Yes Nla 2.3 EXPENDITURE AND LIABILITIES Llability rwnition abilitE5 are recognised where rft is more likety than notthat there 15 8 ￿gaI or constructive obligabon ¢omrTritbng the charty to pay out re50urce5 and the anount of the obligation Can be rneasu￿d with reasonaty￿ ¢ertainty. Govemance and support Support costs have been althated befften govemance costs and other support Governan￿ th5ts comprise all ¢o$ts inVo￿l￿g public a￿untability of the charty and tts Complian￿ with regulab.on and good practi￿. Yes Nla es Support costs ind￿& central funct￿nS and have tsen allocated to activty cost categories on a basis consistent the use of resources. eg allocabng propety costs by floor areas. or per capita, staff costs by the speni and othercosts by their us8ge. Yes No Nla GTrnts pertonnan¢e condition5 Where the ¢h8nty gives a grant with conditions for its p8yment teing a specffic level of service tsr oulpul to be provhyed, such gonts are only ￿cogniSed in the SOFA On￿ the reupient of grant has provKled the specffied service or output Where there are no (cndth'ons attaching to the grant that enables Ihe d¢)nor charity to realksb"cally avohl the corrmrfrnent, a llakn.lty forthe full fvnding obligatv)n rnust be cognised. Grants payable vAthoui rfomiante condition5 Yes Re(lundancy cost The charity made no redundancy payments during the reporting period. Yes Nla Deferrgd Inwm¢ No material item of defer￿ income has been induded in the accounts. Yes No Nla Yes No Nla CreditOW5 The charty has creditors which are measured at 5elUernefit arnounts kn any trade i8fxJunts A Ilatl'lty is me8sured on rscagntson at its h&Btorical wst 8nd then 8ubsequenUy measured at the b2St es*mate of the amount required to settle the obli9ation atthe reporting date The charity accoun15 for basic financial instruments on inrtK31 reccgnilion as per paragraph 10.7 FRS102 SORP. Subseouent measurement ts as per paragraphs 11.17 to 11.19, FRS102 SORP. Provisions for liabilities Yes No Nla Basic flnancial tnstruments Yes Nla 2.4 ASSETS Tangible fixed assets for These are caprtali8ed ff they (an be used for more than one year. and cost at kast use by charlty Yes No Nla They are valL*d at cost The depreciatEon rates antl methods used a￿ di$dosed in note 9.2. ¢hanty ha$ Intsngible fvxed assets. thal is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the tharity through ¢L￿t￿Y or *al rights. The amorbsatK>n rates and methods used dk5dosed in note 9.5 Intanglble flxed assets Yes es Tlw are valued at C05t Heritage a￿ts The ch8rity has heritage assets, that is, non-monetary assets with historic. arbstiq sc*ntific, tsd)nologi¢al. geophysical or environmentsl qualthes that are held and rnaintsined prinopally for their contribubon to knowktlge and ¢utture. The depreriation rates and methcxls used as dis¢kn￿ in note 9.6.1.4. Yes No Nla Yes Nla They are valued at cest. Inve8tments Fixed asset investsrenls in quoted shar9s, traded bonds and similar inve51Tnenl$ are valued at Initially at cost and subsequently al fairvalue Ith8ir Tnaikel value) at the year end. The same treamenl is applied to unlisted invesim&nls unless fair value cannot be measured reliably in which ¢ase It 1$ maasured at cost ￿5S impairmenl Investments held for resale or pending their sale and cash and cash equIva￿nts with maturity date of less than 1 year 81e treated as ¢Ufrent asset investments Yes No Nla Yes Nla Yes Nla Sio¢k$ and work In progrtss stod<$ held for sale as part of nonoharrt8b￿ trade are rneasured 81 the I￿r or cost or net reali5£b￿ value. Goods or Serv￿85 provided as part of a charitable activity are rneasu￿d at realisable v8￿je based on the Servi￿ potentsal provided by iterns of st¢xk. Work in progress is valuecj at cost ￿sS any foreseeats￿ los$ that is likety to oczur on the eontract. es No Nl8 Yes No Nla Debtors (including tra¢Je debtors and loans receivable) a￿ measured on Initwl tscognition al sethemenl amount after any tiade discounts or amount advancod by the charity. Subsequently, they are rnea5U￿ al the cash or other consideration expected lo be receivecl The charity has has inveslrrients whl¢h Il hO￿S for r£Sa￿ or p&ndlng their sale and ￿5￿ and cash equivaÈnts with 8 rnalurity date less than one ye8r These indude cash on ctepDSrt and cash 8quivalents wth a maturity date of less Ih8n one y¢ar held for investment purposes rather than to meet $hDrt temi cash commitments as they f811 due. Yes Nla Oebtora Yes Nts Nla Curr•nt as Investm8nls Yes Nla They are valued at fair value except %there they qualify a$ bast ftnancial instrum8nl5. POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE Section C Notes to the accounts (contl Note 3 Analysls of Income Restricteo income funds Unrestricted funds Endowm* funds Anal ifts S15 Total lunds Prfjoryear Donations and legacies: Donations and Gift Aid Le acies General grants provided by govemmenvolher harities Membership subscriptions and sponsorships which are in s bstance don tions Donated oods, facilities and seNices Other 30,204 30,204 38,002 830 830 300 Total 31,034 31,034 38.302 Charitsble activities: Other Total Other trading aclivities.. G m Income Hall Hire Other Totsl Income from investments: Interest income Dividend income Rental and leasin Other 45 45 36 income 6,600 6,600 6.600 Total 6,645 6,645 6.636 Separate materlal item of income- Total Other: HMRC Job Retention Scheme Grants Gain on disposal of a tangible fixed asset held for chari nuse Gain on disposal of a programme related investment Royatties from the explottation of intellectual ro Other Total TOTAL INCOME Other inforniation: All Income in the prlor y￿r was unrestrl¢ted ¥xcept for.. Iplease provlde doscrlptlon and amounts) Where any endowment fund Is converted Into income In the reportlng period. please glve the reason for the converslon. Within the Income Items above the followlng Itoms are mat8rial: (please dlsclos8 the nature, amount and any prior year arnounts) Section C Notes to the accounts contl Note 6 Analysis of expenditure RéSt￿cted in¢orne Endowment funds fun(Is Unrestricted fund$ T¢)tsl funds Prior y•ar Anal sis Incurred seeking donab.ons Incurred seeking legacies Incurred seeking grants Operating membership schemes and social lotteries Expenditure on raising funds: Staging fundraising events Fudraising agents Operating charity shops Operating a trading company undertaking nonrycharitable trading activi Advertising, marketing. direct mail and ublici Start up costs incurred in generating new source of futu￿ income Database development costs Other trading activities Investmerrt management costs: Portfolio mana ement costs Cost of obtsining investment advice Investment administration costs Intellectual property licencing costs Rent collection, propety repairs and maintenance charges Total expenditure on raising funds Expenditure on charitable activities Day-to4ay running Costs Donations made out 35,517 1.800 35,517 1.800 27,062 11,002 Total expenditure on charltable activities 37,317 37,317 38,C64 Separate materlal item of expense Total Other Bank char 186 50 Total other expendlture TOTAL EXPENDITURE 37,503 37,503 38,114 Section C Notes to the accounts (Gontl 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, frttings and equipment Total At the beginning of the vear Additions 150,000 109.727 50,625 310,352 9,214 9,214 Revaluations Disposals Transfers . At end of the year 150,000 109,727 59,839 319,566 14.2 Depreciation and impairnients "Basis SL SL SL SL Rate 00 0% 00 At beginning of the vear 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 50.625 310,352 150,000 109,727 59,839 319,566 14.4 Impairn)ent Please provide a descrlption of the events and circumstances that led to the recognition or reversal of an impalmjent loss. 14.5 Revaluation If an aecountlng policy of revaluation is adopted, lease the effective date of the revaluation mvide.. the name of independent valuer, If 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 (i) Please state the amount of borrowing costs, if any, capitalised in the constru¢tion of tangible fixed assets and the capltalisation rate used. (li) Please provide the amount of contractual Commitments for the acquisition of tangible Ixed assets. (lil) Details ol the existence and carrylng amounts of property, plant and equipment to which the charlty has restricted title or that are pledged as security for liabilities. Section C Notes to the accounts {contl Note 24 Cash at bank and in hand This year Last year Short tenn cash investments (less than 3 months maturity date Short temi deposits Cash at bank and on hand Other Total 37,960 46,998 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 Marth 2023 Charity no (if any) 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 charty's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 {'the Charities Act") and Ihat an independent examination is needed. It is my responsibility to.. examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(bl of the Charities Act, and to Statè whether particular matters have come to my attention. Basis of independent My examination was carried out in accordance wilh general Directions given examinerfs statsment by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented wÈth 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 providè all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a Irue 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 accounting records in accordan￿ wth seclion 130 of the Charities Act., and to prepare accounts whith accord wrth 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: Name: Dr Rakèsh Sachdev Bsc Msc PhD FCCA ACA IER Relevant professional qualificationls) or body lif any): ICAEW & ACCA Address: 5 Albany Road Coventry CV5 6JQ IER