REGISTERED CHARrrY NUMBER.. 1156965 REPORT OF THE TRUSTEES AND UNAUDrrED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEM8ER 2020 FOR MIDLAND LANGAR SEVA SOCIErf Know Tax Limrted CharteredAc¢ountants 90 New Town Row Bimiingham West Midlands B6 4HZ MIDLAND LANGAR SEVA SOCIETY CONTENTS OF THE FINANCIAL STATEMENTS for the Yèar Ended 30 NOVEMBER 2020 Rewrt ofthe Trustees 1to3 ndependent Examiners Rem)rt ststement of Financial Activities Balance Sheet Notes to theFinancial Statemerts 7tr)12 MIDLAND LANGAR SEVA SOCIETY REPORT OF THE TRUSTEES for the Year Ended 30 NOVEAIBER 2020 The trustees present their report with the financkil state￿￿nts of the charity for Ihe year ended 30 November 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practsce applicable to chariknes preparing their ac¢ounts in accordance wrth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (effecb've 1 January 2015}. OBJECTIVES AND ACTNMES Objecllves and alms The objective of the Charity 15 to provide reltef for the homeless by Ir￿an$ of food and humanitarian support. The charity prOV￿e5 relief to P*TSons who are in conditrons of need. hardship or distress as a resuit of local or nats'onal disaster. or by reason of their sock41 and economic circumstances. Al present Midland Langar Seva Society are operational in 24 drfferent IC￿￿0￿5 across the UK and 11 Ictaiions abroad. Some teams offer daity services whereas some of the teams offer seNiees on a few set days a week depending on volunteersavailable. Public benofft Our actNities have been undertaken to further the charity's pury)oses for the publ￿ benefit and the Tnjstees have had regard to the Charity Commission guKlance on public tenefit. ACHIEVEMENT AND PERFOKMANCE Charitable adivities As the charity is gr(hving, the need for storage sP￿e was overcome by KTC Edibles who donated a unit at their site in DarL4ston wh￿h has now become the ch8nty'g ororationalsrte. In addition to the Bimiir¥Jham New Street feed. Midlarml Langar Seva Society wll also be hdding fiJrther Christmas meals across the ¢ounty in other venues. including Leicester {marketl and Wolverhampton as well as our usual feeds at various locations. The Covid-19 parKlemic is an issue facing the whole wodd. and Midland Langar Seva Society ensuréd conb'nuity wherever possible and ensLsred feeds throughout the UK were still held whilst adhering to the Government Guidelines. The GN550 project was one of Ihe largest for MKlland Langar Seva kniety in the year. IYS aim is set out to lollow the teachings and emulates the ethos originally brought to us by Guru Nanak Dev Ji 550 years ago.11 is to be a multi-purpose new building wh￿￿ will facilitale over 200 res¥dents lo include Children, &Julls and the elderty_ This is an ongoing project on which Midland Lan9ar Seva Society will look to build upon. There have been various fuftdraising events over the year such as a 5-day sleepouL zipwire and the annual ¢harity walk to help wth various projects around theworhj. FINANCIAL REVIEW Financlal position The main funding sourcesforthe charity are currenty bywayoffood donats'ons. and general donations. All dOnat￿nS and leg¥ies received during the yeartotaled £475.014 (2019.. £315,357). Cash at bank at the year-end increased from £60,516 in 2019 to £109.910 in 2020. This a reasonable balance to ensu￿ sufficient reserves remain in pla￿ and addthonal spend is forecasl in the next financial year. Tangible fixed assets al the year-end are £124,802 {2019: £58,430). and the increase is largety reL4ted to the purchase of vehicles used for fcyJd dislributson and dent21 plan works. Net assets as at 30 November 2020 were £237.79712019 £119.088). MIDLAND LANGAR SEVA SOCIETY REPORT OF THE TRUSTEES for the Year Ended 30 NOVEMBER 2020 FINANCIAL REVIEW.... Contlnuod Re$¢rves pollcy The Tnjstees have established a poltey whereby the unre5tn.cted fvnds wt committed or invested in tangible fixed assets held by the charity shoukl equate to an anK)unt that would enable the charity to conts.nue its current activities for at least Iwo wThiths in the event of a significant drop in fvnding. This amount has been ¢alGulated at a minimum of£50,000. At the balance sheet date such reserves were £109.910 {2019 £60.516). FUTURE PLANS Wrthin the upcoming monlhs. the charity plans to h05t a s[￿CIal Christrnas Dinner for the homeless at Birmingham'g Street Station. This is the first of its ￿"nd for the Gharity and falls in line with the charity's co objedive of providing relief for the ho￿lesS. The Charity plans to continue its efforts nationalty and globally, with the stratsgy being io manage its resources as efficiently and effectrvety as possible to suslain its charitable activ￿"es. The GN550 project a5 menth)ned earfrer. will te one of the main frtuses for MKlland Langar Seva Sttiety ft)r offering global suppo Famiers support in India is a very hot topic and whilst not involved in the Political area. we ¢ommenced raising funds to provide necessities for IocwJ, clothing, rned￿ supplies and shettw frjr those on a peacefijl protest STRUCTURE. GOVERNANCE AND MANAGEMENT Governing document The Charity is Controlled by rts goveming d(ument, a deed of trust and conststutes a Charitable Incorporatsd Organisation. The Charity was fomied on 8 May 2014 and registered wilh the Chanty Commission (Registration Number 11569651. Recrnitment and appointment of new trustoes The organisalion has a robust wrurtment System to ensure a broad skill mix is on the Board of Trustees. A skills audit of Trustees is pericxJ￿lty undertaken and in the event of skn.lls being lost due lo retyremenls, every efft)rt is made to recTUrt new Trustees with the appropriate gkills. New trustees are apwinled by the exiskn'ng Trustees. During their induction they are briefed on their responsibilities and legal obligations under Charity Law and Trust Deed. Rlgk Asséssment The Trustees have assessed the major risks to which the Charity is exposed to, those relating to the oterations and finances of the Charity and are satisfied that systems are in place to mitigate exposure to those risks. Specfficalty, the Trustees have identified the need fora safeguarding strategy as follows.. The Trustees have put prc￿l￿reS in pl￿ to protect all people conne¢ted with the charity, including volunteers. All parties are encouTaged lo ￿me forward and report any incidents or concerns that they idenlfy. Assurance is given to ensure that all reports a￿ hand￿d sen5￿"Vety and appropfiatety. REFERENCE AND ADMINISTRATIVE DEfAILS Registor•d Charity numbor 115696S MIDLAND LANGARSEVA SOCIErY REPORT OF THE TRUSTEES for the Year Ended 30 NOVEMBER 2020 REFERENCE AND ADMINISTRATIVE DETAILS Principal address 131 Bosty Lane Walsall West Midlands S9 OJX Tntstees Mr R S Heer {Chairpersonl MrASLotsy Mr B S Niller MrBSHeer Mr P S Bahyia Mr G Basra MrA Singh -appointed 201112020 -appointed 251812020 -apFX)inted251812020 a￿1 resoned 261712021 Independenl examiner Mr P S Shaker FCCA l22 Park St The Bridge Walsall West Midlaad3 WS1 1RN Approved by order ofthe board of trustees on 27 August 2021 and signed on its behalf by.. B S NiJiar- Trustee Mr P S Bahyia- Trustse INDEPENDEKf EXAMINER'S REPORTTO THETRUSTEES OF IAIDLAND LANGAR SEVA SOCIErY Independent èxarnineffs report to the t￿￿tee$ of Midland Langar S•va S¢xiety I report lo the charity Iruslees on my examination of the accounts of th8 MKlland Langar Seva Society {the TTUSII for the year ended 30 November 2020. Rosponslbllltl88 and basls of report As the charity Iruslees of the Trust you are responsible for the p￿paratsOn of the accounts in accordance with the requirements of the Chartbes Act 2011 (kn pdi. I report in respect of my examination of the Trusfs accounts carried out under section 145 of the Act and in carying out my examInat￿n I have folk)wed all ap￿ICable Directions gNen by the Charity Commission under section 14515)Ib) of the Act. Independert examlnerfs statarnent Since your Gharity's gross income exceeded £250,CW your examiner must be a member of a listed body. I can confirm that l am qualified to undertake the examination because l am a registered member ofwhKh is one of the lisbj bodEs. I have completed my examination. I confimi that no material matters have come lo my attention in connection with the examination giving me cause lo bdieve that in any material respect" accounting records were not kepl in res￿ ofthe Ttust as required by sethon 130 ofthe Act or the accounts do not accord wilh those records,. or the accounts do not comply wrth the appI￿able requirements conceming the fonn and Contenl of accounts set out in the char￿eS (Accounts and ReFQrtsl ReguL8tions 2008 other than any requirement that the a¢¢ounts give a true and fa1rvlewwh￿h is r)ot a matterconsidered as partof an independent e￿MinatIon. I confirm that there a￿ no other matters lo which your attenbon should be drawn to enable a proper understanding of the accounts to be reached. Mr P S Shoker FCCA Know Tax Limited Chartered Accountants 90 N8w Town Row Bimingham West Midlands 86 4HZ 27 August 2021 MIDLAND LANGAR SEVA SOCIETY STATEMENTOF FINANCIALACTIVITIES for the Year Ended 30 NOVEMBER 2020 2020 Totsl fvnds 2019 Unrestricted Restricted fund furKIs funds INCOME AND ENDOWMENTS FROII Donations and legacies Charitable activlties se￿Ing¢0MMunIties 325,555 149.460 475,015 315,358 9,990 9.990 4,995 Total 325.555 159.450 485.005 320.353 EXPENDITURE ON Raising funds Charitable activitlè# Servin9communities Fcrfxl and humanitarian support 39.758 39,758 30.987 11,790 68.323 11.790 314.748 2,094 299,370 246,425 other Total 286.183 80.113 366,296 332.451 NEf INCOME I (EXPENDITURE) 39.372 79,337 118,709 (12,0981 RECONCILIATION OF FUNDS T¢>tal funds brought forward 112,457 6.631 119,088 131,186 TOTAL FUNDS CARRIED FORWARD 151,829 85,968 237,797 119,088 The notes fom part()fthese financial $￿te￿£￿ts MIDLAND LANGARSEVA SOCIETY BALANCE SHEET AT 30 NOVEMBER 2020 UnrestrKted funds Restrthd fijnds 2020 Tolal funds 2019 Total fijnds FIXED ASSETS Tangible assets 64.013 80.789 124,802 58,430 CURRENT ASSETS Stocks 1.5CiI 1,500 1,500 Debtors 9.373 9,373 4,100 Cash at bank 84.731 25.179 109,910 60,516 95.604 85,968 120,783 66,116 CREDITORS Amounts falling due wrthin one year {7.788) 17,7881 (5.458) NET CURRENT ASSETS 87,816 112,995 60.6S8 TOTAL ASSETS LESS CURRENT LIABILITIES 151,829 85,968 237,797 119,088 NET ASSETS 151,829 85,968 237,797 119,088 FUNDS Unrestricted funds Restricted funds 11 151,829 85.968 112.457 6,631 TOTAL FUNDS 237.797 119 088 The financial statements were approved by the Board OfT￿￿tee$ on 27 August 2021 and were signed on behalf by.. Mr B S NiJJar- Trustee Mr P S Bahyia- Trustee The notes torm partofthesefinanGial statements PAIDLAND LANGARSEVA SOCIETY NOTES TO THE FINANCIALSTATEMENTS for the Year Ended 30 NOVEMBER 2020 AccoupillNG POLICIES Basis ol preparlng the finan¢kl statements The financial statements of the charity, which 15 a public beneffit entity under FRS 102. have been prepared in accordance with the charit￿s SORP IFRS 102) Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounls in accordance wrth the F￿￿nC￿l Reportsng Standard applicable in the UK and Republic of Ireland (FRS 102) leffects.ve 1 January 20151., Financ￿1 Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the Charthe5 Act 2011. The financk81 statemenls have been prepared under the historical costconvention. The Charity has appl￿ Update Bulletin 1 as published on 2 February 2016 and does not include cash fiow statement on the grounds that il Is apptying FRS 102 Section 1 The financial statements are presented in sterting wh￿h is the fvnctional currency of the Charity and rounded to the nearest pound. Income All in¢orne is recognised in the Statement of Financial AGtivitie5 once the charity 17as entiuemenl to the funds. rt is proballe that the inco￿￿ will Le received and the a￿Unt can be measured reliably. Expenditure Liabilities are recc¥nised as expenditure as scon as there is a legal or coTrstructive obligation cofflmittrng the charity to that expenditure. it is probable that a transfer of economic benefits will te required in settlement and the anK)unt of the obligation can be measured reliably. Expendi￿re is accounted for on an accruals ￿15 and has been classified under headings that aggregate all cost related to the category. w￿re costs cannot be direcdy attributed to particular headings theyhave beèn allcKaled to activities on a basts consistent with the use of resources. Raising fund$ Raising funds includes all expenditure incurred by the charity to raise fvnds for its charitable purposes and includes costs of all fundraisin9 ￿tsVitieS, events and non-charitable tradin9. Ch•ritable activities Charitable expenditure compnses those costs in￿rred by the charity in undertaking activits'es and projects that further its charitable aims for the bthfit of its beneficiaries. Govemancg Costs Govemance Gost5 incllsde those costs associated with meeting the constitutional and stslutory requirements of the charity and inGlude costs linked to tts strategi¢ management. Tangiblo fixed assets Depreciatson is provided at the foll￿1ng annual rates in order lo wrtte off each asset over ts estimated useful Ilfe. Fixtures and equlpment Motor vehicles - 33% and 10% on cost - 25% on reducing balance Stocks St￿k 15 valued at the lower of the frdir value of g￿dS donated and their replacerrent cost. The fair value of the 9OC#ls donated is assessed by the trustees when the goods are received. The replacement cost of the goods donated is the e¢0￿m￿ cost that the charity would incur rf it were to replace the donated gc4x1s at rts ownexpense. Taxation The charity is exempt from tax ¢)n its charitable aCti¥￿e$. MIDLAND LANGARSEVA SOCIErY NOTES TO THE FINANCIAL STATEMENTS- CONTINUED forth8 Y￿r End¢d 30 NOVEAIBER 2020 ACCOUNTING POUCIES - contlnued Fund accounting Unrestricted funds can used in accordance with charrtable obiecbves at the discr8tion of the trustee5. Restricted lunds Gan only be used for pafts(aJlar restricted purposes within the objects of the charity. Reslriclions afise when specified by the donor or *when funds are raised for Pa￿CUlar restricted pury)ses. Further expL7natKsn of the nabjre and purpose of each fund L8 included in the notes to the financial statements. Donatod goods Donated goclls held by the charity for dislribution to its beneficiaries are recognised as stock, with the corresponding income recognised wrthin donats.ons and measured at ils fail value. IMen the stctks are distributed, they are recognised as an expense at the carrying amountatthe date of distribub'on. Going ¢onc•m The financial statements have been prepared on a going concem basis as the trustees believe that no material uneertainties exist. The trustees have considered the ￿Ve1 of fvjnds held and the expected level ol income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient wrth the fevd of reserves for the Charity to be able to conlinue as a going concem. RAISING FUNDS Raising donations and l•gacies 2020 2019 HI￿ of pknl and machinery Evenl costs Support costs 479 1,930 28,578 600 39,158 39,758 30,987 SUPPORT COSTS Govemance costs Finan Other Totals Raising donations and legacies Food and humanitaria Support 27.035 2,719 39,158 42,916 34,153 2.719 79,788 69,951 42.691 5,438 118,946 Suptxjrt costs, induded in the a￿Ve, are as fdkylts". MIDLAND LANGARSEVA SOCIETY NOTES TO THE FINANCIAL STATEMENTS - CONTINUED fi>r th• Year Ended 30 NOVEMBER 2020 SUPPORT COSTS- ¢onlinued 2020 2019 Rai￿ng F￿d and d(￿ationS humanitarian and ￿9a¢￿S sup Total activities Total activities Wages Rent Insurance Travel Expenses AdvertFsing & Markating Administrative costs Motor expenses Unifoms Bank charges Virgin bank charges Sundries Repairs & Maintenan Deprecialion of tangible fixed assets Professional Fees Accountsncy 6,547 4rx) 104 65 6,071 4,916 7.127 1.805 6.547 2.000 520 323 6,071 9,832 35,635 9,023 1,282 455 1,686 5,888 7,274 24,305 4,362 462 2,871 3,500 563 19.926 4,200 4,709 416 258 4.916 28.508 7,218 378 879 539 7.120 919 1,800 378 4,397 2,694 35,600 1,838 3,600 3.518 2.155 28,480 919 1,800 39.158 79.788 118.946 81.483 TRUSTEES. REMUNERATION AND BENEFrrs There were no trustees, remuneration or other benefits for the year ended 30 November 2020 nor for the year ended 30 November 2019. TNstoes' expenseg There We￿ no trustees. expenses pahl for the year ended 30 November 2020 nor for the year ended 30 November 2019. COMPARATIVES FOR THE STATEMENTOFFINANCIAL ACTIVITIES UnrestriGtgJ fvnd Resinct funds Total fvnds INCOME AND ENDOWMENTS FROM Donations and legacies Serving cOM￿￿nitI.eS 315,358 315,358 4,995 4.995 Total 315.358 4,995 320.353 EXPENDITURE ON Raising fuMIs Charitable actlvftles and humanitarian supp)rt Serving communities other 30.987 30,987 299.370 299.370 2,094 2,094 Total 330,357 2,094 332,451 NET INCOMEI(EXPENDtruRE) (14.999) 2.901 112,098) MIDLAND LANGAR SEVA SOCIETY NOTES TO THE FINANCIAL STATEMENTS- CONTINUED for thè Year Ended 30 NOVEMBER 2020 COMPARATIVES FOR THE STATEMETr￿ OF FINANCIAL ACTNITIES- continued un￿tricted Restricaed fijnd fijnds Total nds Transf•rJ between funds Net movement In fund8 {14.999) 2.901 {12,0981 RECONCILIATION OF FUNDS Total fund5 brought forward 127,456 3.730 131,186 TOTAL FUNDS CARRIED FORWARD 112,457 6.631 119.088 TANGIBLE FIXED ASSETS FiXbJ￿S and equipment Motor vehicles Totals COST At 1 December 2019 Additions 1.402 24.208 110.695 80.044 112,097 104,252 At 30 November 2020 25,610 190,739 216,349 DEPRECIATION At 1 December 2019 Charge for year 52,899 34,460 53,667 37,880 3.420 At 30 Novemter 2020 4,188 87,359 91,547 NET BOOK VALUE AI 30 November 2020 21.422 103.380 124.802 At 30 Novemter 2019 634 57.796 58,430 STOCKS 2020 2019 Food stock 1,500 1,5(Kl DEBTORS: AMOUNTS FALLING DUE I•ThIN ONEYEAR 2020 2019 Prepayments and acen￿d income 9.373 4,100 -10- MIDLAND LANGARSEVA SOCIErY NOTES TO THE FINANCIAL STATEMENTS - copinNUED for the Year Ended 30 NOVEMBER 2020 CREDITORS: AMOUNTS FALLING DUE wrrHIN ONEYEAR 2020 2019 Bank loans and overdrafts (see note 10) Trade creditors Accfuals and defe￿¢d income 4,188 3,600 58 5,41)0 7.788 5,458 10. LOANS The bank overdraft relates to the overdrawn bank balan￿ in respect of MLSS Serving commUn￿e5 project onty for the pr￿r financial year. 11. MOVEMENT IN FUNDS Nèt M0￿ment￿n At 11121019 furxjs At 30111120 Unrestricted funds General fund 112,457 39,372 151.829 Re$tri¢ted funds Endowment fund MLSS Serving Communits"es Fc*)d, packaging and support Vehicle grants 3,213 3.418 3,213 1.818 {1.8001 81.137 81,137 6,631 79,337 65,968 TOTAL FLINDS 119.088 118.709 237,797 Net rrOVe￿£nt in funds, ￿luded in the atrf)ve are as folb4ts'. Incoming Resources Movementin resourr￿ expend funds Unrestrlcted funds General fund 325.555 1286,183) 39,372 Restricted funds MLSS Serving Communlt*s Endowment fund Food, packaging and support Vehicle grants {11,790) 11.800) 39.500 109. (39.500) 128.8231 81.137 159,450 (80,1131 79,337 TOTAL FUNDS 485,005 1366,2*) 118,709 MIDLAND LANGAR SEVA SOCIErY NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for tho Year Ended 30 NOVEMBER 2020 11. MOVEMENT IN FUNDS - conlinugd Comparativ•s for mmment in funds Net movernentin funds Transfers At 1112118 fvnds At 30111119 Unrestrfcted Funds General fund 127.4 {14.999) 112,457 RestriGled Funds Endowment fund 3.730 2,901 6,631 TOTAL FUNDS 131.186 112,098) 119,088 Comparative net nw)vement in funds. inGluded in the above are as follows.. Incfming Resources Movemenlin expended fvnds Unr•strl¢t•d funds General fund 315.358 {330,357) {14,999) TOTAL FUNDS 315.358 {330,357) 114,999) The restricted funds relate to the following grants receivgj. Endowment - Grant in reLqtion to fund a ￿￿)bile hot fc#)J service to the hornebess and the ability to eat food whilst protected from inclement weather. MLSS Serving Communities - Grant provided by WaL8all Metropolitan Borough Council through the Black Country European Sttial Fund for the provision of the Serving comrnunth.es project. The project aims to equip eligible current users of the Midland Langar Seva Society servi¢• with empbyabilty skills su¢h as IT skills which will get them closer to the workplace and break their cycle of dependency. Many ofthe users have housing issues, lifestyles and some a￿ ex-offenders. Food, packaging and suprKrt Ihese were in relation to ehjht donations made in the year specifically to be spent in relation to food and packaging, with an element of support costs. Three lar9er donations We￿ made specificalty for motor vehi¢les in order to delNer the foods to be distributed. Also works on a dental van so that. commencement of dental work Can be given to those In 12. RELATED PAR￿ DISCLOSURES The￿ were no related party transathns for the year ended 30 November 2020. -12-