2021-09-30-accounts

Trustees’ Annual Report for the period

From 01[st] October 2020 To 30[th] September 2021 Charity name: Dharam Seva Records

Charity registration number: 1153395

Objectives and Activities

Summary of the purposes of the charity as set out in its governing document	The advancement of the Sikhi religion for the benefit of the public in particular through the holding of prayer meetings, seminars, celebration of religious festivals and producing and/or distributing literature on the Sikhi religion and the promotion/production and sale of religious media sound track. Such charitable purposes for the public benefit as are exclusively charitable according to the laws in England and Wales as the trustees may from time to time determine.
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.	Extending reach within local communities: In addition to the Shabad releases, since the start of 2019, the Charity has continued to extend its focus to aid the most vulnerable members of society. Through its existing support network of high calibre artists, producers and writers, the artistic content produced is becoming increasingly weighted towards those who are suffering with mental health issues as well as promoting wellbeing and mindfulness. An example of which is the weekly research study forum that started in 2019 which has continued to go from strength to strength. The aim of this interactive group is for open minded individuals to attend and get closer to Sri Guru Nanak Dev Ji and their divine teachings in the form of Sri Guru Granth Sahib Ji. The forum is a 2 hour study session open to people of all ages and backgrounds. Attendees will often request a topic to be discussed in advance and then the Charity volunteers will facilitate how Sri Guru Granth Sahib Ji helps to understand that topic and address these challenges in modern society. A framework has been created by the charity which enables the sessions to run throughout the year and across traditional cultural boundaries. In Q2 2022, the study group expanded its reach on an international scale where the Charity volunteers were requested to host a group session in Vienna, Austria over a 2 day period. With attendance of over 300 delegates over the 2 days, it is reassuring to see the Charity’s work supporting society across geographical boundaries.

There are currently plans to extend this further across other European cities during late 2022 2023 due to public demand.

On a more local level, prior to the COVID 19 pandemic, due to the demand from the local communities, the sessions were extended to run twice per week. To date, over 250 different participants have attended the study forum.

As the UK has maintained its recovery from the pandemic and life in the “new normal” becomes increasingly standardised the charity will continue to host and facilitate the twice weekly forums. Should the delegate numbers continue to increase week on week the Charity may decide to further increase the frequency and has plans and capacity to support the demand as needed.

As a result of these forums taking place, a number of other projects to support local communities have also been identified. These will be reviewed and prioritised based on the need that arises. This will enable the charity to allocate resources accordingly whilst ensuring the core mission and charity aims are not compromised and provide an opportunity for the Charity to extend its partnership with other charitable causes to support the increasing demands for its services.

Summary of achievements and outlook going forward:

The Covid 19 pandemic brought unprecedented events around the globe; yet the demand for access to digital support services has never been greater.

Demand for the Charity’s services has continued to go from strength to strength over the past 12 months with another strong year of releases backed up by the 7m+ YouTube views on the selection of the 20 releases detailed above to date. This reinforces the global reach of the work conducted by the Charity and the mass audiences that are being reached by its continued work.

However, it is clear that the extended focus by the Charity to also aid the most vulnerable members of society through its work on promoting wellbeing and mindfulness is a key area of growth. The demand for its services in this area have become a reality through the study forms which are now taking place on an international scale.

To this end, the Charity is currently in discussions to re-brand its name from Dharam Seva Records to Dharam Seva in order to further represent the extended services it is now offering as demand for its services continue to evolve. Further details on this will be shared in the next report once approved by the Trustees and the process has been completed.

The COVID 19 pandemic has caused the worldwide community to look for new support mechanisms as we go about our daily lives. This is evident in the increase of traffic the Charity has seen to its social media platforms over the past 24 months in comparison to previous years. As we move into an increasingly digital era, and given the increase in demand for digital support services, the Trustees envisage

the demand for the Charity’s services will continue to increase further. All volunteers are continuing to donate their time and effort to the cause which is reinforced by a 0% salary bill being deducted for their work.

Dharam Seva Records is well placed to continue building on the success of previous years with an increased focus on supporting local communities to meet the increasing demands of modern society. Statement confirming Trustees have had regard to the guidance used by the whether the trustees have Charity Commission on public benefit. had regard to the guidance issued by the Charity Commission on public benefit

Achievements and Performance

	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.	Summary of activity by the charity over the last 12 months: Whilst the core activity of the charity remains based on the principles of the Sikh faith, the aim is to make an impact to the global society we live in. Given the existing worldwide reach and remit through the Charity’s activities focused around music, art and poetry, this artistic content continues to aid various demographic groups regardless of background religious belief and ethnic group. Below is a selection of significant Shabad (religious hymns) released by the Charity over the past 12 months. These view counts are taken directly from YouTube - the videos can be found by searching for ‘Dharam Seva Records’ once logging into YouTube and selecting the option for ‘This Year’ in the top left hand corner (information correct as of 16 July 2022 This summary confirms the reach of the charity’s work. Information on all Shabad releases is available upon request in writing to the Trustees of the Charity: 1. Chaupai Sahib 3,300,000 views 2. Mool Mantar for kids 3,000,000 views 3. Naam Ras Peeve 259,000 views 4. Simran Satnam Shree Waheguru Ji 248,000 views 5. Aukhi Ghadi Na Dekhen Deyi 158,000 views 6. Dhan Waheguru 117,000 views 7. Zindagi Teri 105,000 views 8. Se Senjog Karo Mere Pyare 72,000 views 9. The Chronicles of Fakeeri 58,000 views 10. Tuhi You 53,000 views 11. Baba Nanak 52,000 views 12. Mera Satgur Rakhvala 51,000 views 13. Tera Ehsaan Guru Gobind Singh Ji 36,000 views 14. Apni Kirpa Dhaar 33,000 views

1. Khayal 32,000 views 16. Ek Parivar 23,000 views 17. Jaag Salonadiyae Shabad Kirtan 15,000 views 18. Meh Bin Gur Dekhe 12,000 views 19. Satgur Hoye Dayal 8,700 views 20. Ja Tu Mere Val Hai 5,900 views

Financial Review

Review of the charity’s financial position at the end of the period Statement explaining the policy for holding reserves stating why they are held Amount of reserves held Reasons for holding zero reserves Details of fund materially in deficit Explanation of any uncertainties about the charity continuing as a going concern

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document	Constitution of a charitable incorporated organisation. Foundation model dated 23 April 2014.
How is the charity constituted?	CIO
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	Trustee appointment only

Reference and Administrative details

Charity name	Dharam Seva Records
Other name the charity uses
Registered charity number	1153395
Charity’s principal address	41 Oxford Street Office 112, Leamington Spa CV32 4RB

Names of the charity trustees who manage the charity

1 2 3 4 5 6 7 8 9 10	Trustee name	Office (if any)	Dates acted if not for whole **year **	Name of person (or body) entitled to appoint trustee (ifany)
	Sundip Singh Khakh
	Jarnail Singh Khalsa		Ceased 15/01/2021
	Gagandeep Singh Notay
	Muninder Singh Dhaliwal		15/01/2021 onwards	Existing trustees

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

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) Position (eg Secretary, Chair, etc) Date
	Mr Sundip Singh Khakh	Mr Muninder Singh Dhaliwal
	Chair	Trustee

REGISTERED CHARITY NUMBER: 1153395

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021

FOR

DHARAM SEVA RECORDS

Michael Harwood & Co Chartered Accountants Greville House 10 Jury Street Warwick Warwickshire CV34 4EW

DHARAM SEVA RECORDS

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 30 September 2021

		Page
Report of the Trustees		1
Independent Examiner's Report		2
Statement of Financial Activities		3
Balance Sheet		4
Notes to the Financial Statements	5	to	8
Detailed Statement of Financial Activities		9

DHARAM SEVA RECORDS

REPORT OF THE TRUSTEES for the Year Ended 30 September 2021

The trustees present their report with the financial statements of the charity for the year ended 30 September 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1153395

Principal address

Office 112 41 Oxford Street Leamington Spa Warwickshire CV32 4RB

Trustees

S S Khakh J S Khalsa (resigned 15.1.21) G S Notay M Dhaliwal (appointed 15.1.21)

Independent Examiner

Mr Steven Mugglestone FCA Michael Harwood & Co Chartered Accountants Greville House 10 Jury Street Warwick Warwickshire CV34 4EW

Approved by order of the board of trustees on 19 July 2022 and signed on its behalf by:

S S Khakh - Trustee

Page 1

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DHARAM SEVA RECORDS

Independent examiner's report to the trustees of Dharam Seva Records

I report to the charity trustees on my examination of the accounts of Dharam Seva Records (the Trust) for the year ended 30 September 2021.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or

2. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mr Steven Mugglestone FCA Michael Harwood & Co Chartered Accountants Greville House 10 Jury Street Warwick Warwickshire CV34 4EW

Date: .............................................

Page 2

DHARAM SEVA RECORDS

STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 30 September 2021

		30.9.21	30.9.20
		Unrestricted	Total
		fund	funds
	Notes	£	£
INCOME AND ENDOWMENTS FROM
Donations and legacies		13,316	9,467
EXPENDITURE ON
Raising funds	2	11,224	7,415
Other		463	273
Total		11,687	7,688
NET INCOME		1,629	1,779
RECONCILIATION OF FUNDS
Total funds brought forward		3,094	1,315
TOTAL FUNDS CARRIED FORWARD		4,723	3,094

The notes form part of these financial statements

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DHARAM SEVA RECORDS

BALANCE SHEET 30 September 2021

		30.9.21	30.9.20
		Unrestricted	Total
		fund	funds
	Notes	£	£
CURRENT ASSETS
Cash at bank and in hand		4,723	4,234
CREDITORS
Amounts falling due within one year	5	-	(1,140)
NET CURRENT ASSETS		4,723	3,094
TOTAL ASSETS LESS CURRENT LIABILITIES		4,723	3,094
NET ASSETS		4,723	3,094
FUNDS	6
Unrestricted funds		4,723	3,094
TOTAL FUNDS		4,723	3,094

The financial statements were approved by the Board of Trustees and authorised for issue on 19 July 2022 and were signed on its behalf by:

S S Khakh - Trustee

M Dhaliwal - Trustee

G S Notay - Trustee

The notes form part of these financial statements

Page 4

DHARAM SEVA RECORDS

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 30 September 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

2. RAISING FUNDS

Raising donations and legacies

Raising donations and legacies
	30.9.21	30.9.20
	£	£
Support costs	7,817	7,153

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September 2021 nor for the year ended 30 September 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September 2021 nor for the year ended 30 September 2020.

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DHARAM SEVA RECORDS

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 September 2021

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

					Unrestricted
					fund
					£
	INCOME AND ENDOWMENTS FROM
	Donations and legacies				9,467
	EXPENDITURE ON
	Raising funds				7,415
	Other				273
	Total				7,688
	NET INCOME				1,779
	RECONCILIATION OF FUNDS
	Total funds brought forward				1,315
	TOTAL FUNDS CARRIED FORWARD				3,094
5.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
			30.9.21		30.9.20
			£		£
	Trade creditors			-	1,140
6.	MOVEMENT IN FUNDS
			Net
		At	movement		At
		1.10.20	in funds		30.9.21
		£	£		£
	Unrestricted funds
	General fund	3,094	1,629		4,723
	TOTAL FUNDS	3,094	1,629		4,723
	Net movement in funds, included in the above are as follows:
		Incoming	Resources		Movement
		resources	expended		in funds
		£	£		£
	Unrestricted funds
	General fund	13,316	(11,687)		1,629
	TOTAL FUNDS	13,316	(11,687)		1,629

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DHARAM SEVA RECORDS

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 September 2021

6. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

		Net
	At	movement	At
1.10.19		in funds	30.9.20
	£	£	£
Unrestricted funds
General fund	1,315	1,779	3,094
TOTAL FUNDS	1,315	1,779	3,094
Comparative net movement in funds, included in the above are as follows:
Incoming		Resources	Movement
resources		expended	in funds
	£	£	£
Unrestricted funds
General fund	9,467	(7,688)	1,779
TOTAL FUNDS	9,467	(7,688)	1,779
A current year 12 months and prior year 12 months combined position is as follows:
		Net
	At	movement	At
1.10.19		in funds	30.9.21
	£	£	£
Unrestricted funds
General fund	1,315	3,408	4,723
TOTAL FUNDS	1,315	3,408	4,723

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	22,783	(19,375)	3,408
TOTAL FUNDS	22,783	(19,375)	3,408

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DHARAM SEVA RECORDS

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 September 2021

7. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 September 2021.

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DHARAM SEVA RECORDS

	DETAILED STATEMENT OF FINANCIAL ACTIVITIES
	for the Year Ended 30 September 2021
		30.9.21	30.9.20
		£	£
INCOME AND ENDOWMENTS
Donations and legacies
Donations		5,221	8,012
Media		8,095	1,455
		13,316	9,467
Total incoming resources		13,316	9,467
EXPENDITURE
Other trading activities
Media supplies		3,407	262
Other
Hire of equipment/venue		390	60
IT costs		73	213
		463	273
Support costs
Management
Travelling		308	259
Advertising		370	108
Sundries		305	-
Donations		5,694	5,383
		6,677	5,750
Governance costs
Accountancy and legal fees		1,140	1,403
Total resources expended		11,687	7,688
Net income		1,629	1,779

This page does not form part of the statutory financial statements

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