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2021-11-30-accounts

MIDLAND LANGAR SEVA SOCIETY

Charity No. 1156965

Company No. CE001884

Trustees' Report and Unaudited Accounts

30 November 2021

MIDLAND LANGAR SEVA SOCIETY Contents

Pages
Trustees' Annual Report 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Summary Income and Expenditure Account 5
Balance Sheet 6
Statement of Cash flows 7
Notes to the Accounts 8
Detailed Statement of Financial Activities 9 to

Page 1

MIDLAND LANGAR SEVA SOCIETY Trustees Annual Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 30 November 2021.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. CE001884

Charity No. 1156965

Principal Office

131BOSTY LANE WALSALL WS9 0JX

Registered Office

131 BOSTY LANE WALSALL WS9 0JX

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

P.S. BAHIYA

G.S. BASRA R.S. HEER A.S. LOTAY B.S. NIJJER

Accountants

Bilkhu and co ltd 18-20 Navigation Street Walsall West Midlands WS2 9LT

Bankers

Barclays PLC 20-22 Park Street Walsall WS1 1RN

Page 2

MIDLAND LANGAR SEVA SOCIETY Trustees Annual Report

OBJECTIVES AND ACTIVITIES

The objective of the Charity is to provide relief for the homeless by means of food and humanitarian support. The charity provides relief to persons who are in conditions of need, hardship or distress as a result of local or national disaster, or by reason of their social and economic circumstances .At present Midland Langar Seva Society are operational in 24 different locations across the UK and 11 locations abroad. Some teams offer daily services whereas some of the teams offer services on a few set days a week depending on volunteers available.Volunteers of MLSS became key workers in the pandemic. This is so that they could continue to do the following: Conduct street feeds;Drop off food parcels to those in need; Post letters for elderly and those who were less mobile;Collect and deliver prescriptions for vulnerable; Organise fundraisers; Conduct general day-to-day running of the charity.

Public benefit

Our activities have been undertaken to further the charity's purposes for the public benefit and the Trustees have had regard to the Charity Commission guidance on public benefit.During the pandemic, homeless people were housed in hotels, for shelter. They were provided with just a room and access to a bathroom. The support did not include other necessities like food. MLSS provided food parcels for those who had been given shelter in hotels.

ACHIEVEMENTS AND PERFORMANCE

In addition to the Birmingham New Street feed, Midland Langar Seva Society will also be holding further Christmas meals across the country in other venues, including Leicester (market) and Wolverhampton as well as our usual feeds at various locations. The Covid-19 pandemic was an issue facing the whole world, and Midland Langar Seva Society ensured continuity wherever possible and ensured feeds throughout the UK were still held whilst adhering to the Government Guidelines. There have been various fundraising events over the year such as a 5-day sleepout, zipwire and the annual charity walk to help with various projects around the world. Kisaan morcha took place to protest against the Indian government’s plan to enforce three farm acts, which would have been detrimental to all Indian farmers. The farmers had camped out on different sites along the border to the capital, New Delhi. MLSS raised £30,000 to help with this effort. Recognise 1 fundraiser- £400,000 was raised for India

FINANCIAL REVIEW

The main funding sources for the charity are currently by way of food donations, and general donations.

Page 3

MIDLAND LANGAR SEVA SOCIETY

Trustees Annual Report

Policy on reserves ... All donations and legacies received during the year totaled ( 2021 £962,430) from (2020: £475014) Cash at bank at the year-end increased from £109,910 in 2020 to (2021 £ 479,634) This a reasonable balance to ensure sufficient reserves remain in place and additional spend is forecast in the next financial year. Tangible fixed assets at the year-end are 2020 £124,802 (2021 £144546 ).Net assets as at 30 November 2020 were £237,797 (2021: £628,088 ). The Trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should equate to an amount that would enable the charity to continue its current activities for at least two months in the event of a significant drop in funding. This amount has been calculated at a minimum of £100,000. At the balance sheet date such reserves were £109,910 2020 AND (2021 £479,634 ).

Explanations of the nature of any uncertainties about the charity's ability to continue as a going concern...The Trustees have assessed the major risks to which the Charity is exposed to, those relating to the operations and finances of the Charity and are satisfied that systems are in place to mitigate exposure to those risks. Specifically, the Trustees have identified the need for a safeguarding strategy as follows: The Trustees have put procedures in place to protect all people connected with the charity, including volunteers. All parties are encouraged to come forward and report any incidents or concerns that they identify. Assurance is given to ensure that all reports are handled sensitively and appropriately Due to the current affairs surrounding the budget expenses, all walks of life are going to face hardship, in order to tackle this, we will support families by providing a free breakfast provision.After pandemic, a lot have been struggling due to a change in their circumstances. Support will be needed for people, as they navigate their way out the pandemic, in a time where things are still uncertain.

PLANS FOR FUTURE PERIODS

The charity plans to host a special Christmas Dinner for the homeless at Birmingham's New Street Station. This kind of charity falls in line with the charity's core objective of providing relief for the homeless.The Charity plans to continue its efforts both nationally and globally, with the strategy being to manage its resources as efficiently and effectively as possible to sustain its charitable activities. MLSS aims to focus on mental health and to support people, through these uncertain times. Supporting mental health is a key focus for those in need at MLSS, not just through street feeds but also through community outreach at the hub. MLSS aim to continue with the following: start school drop offs, serve food from the hub, have one to one chat room, offering lifestyle skills and coaching MLSS also aim to open more street feed locations, initially in West London, but then also aim to open more in the coming months and years. Community hub- MLSS opened the community hub in August 2021. The community hub has been set-up as a community outreach hub, to provide support to the local community. Facilities at the hub include: Gym,Café,Boxing ring, Music studio, Admin office,Gym classes,

MLSS has received award for food bank of the year .central Prestige Award

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Charity is controlled by its governing document, a deed of trust and constitutes a Charitable Incorporated Organisation.The Charity was formed on 8 May 2014 and registered with the Charity Commission (Registration Number1156965). trustees oversee the day-to-day running of the organisation. They also have monthly face-to-face meetings, as well as communication daily.

Page 4

MIDLAND LANGAR SEVA SOCIETY

Trustees Annual Report

The methods adopted for the recruitment and appointment of new trustees . The organisation has a robust recruitment system to ensure a broad skill mix is on the Board of Trustees. A skills audit of Trustees is periodically undertaken and in the event of skills being lost due to retirements, every .effort is made to recruit new Trustees with the appropriate skills. New trustees are appointed by the existing Trustees. During their induction they are briefed on their responsibilities and legal obligations under Charity Law and Trust Deed.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

B.S. NIJJER

Trustee

30 November 2021

Page 5

MIDLAND LANGAR SEVA SOCIETY Independent Examiners Report

Independent Examiner's Report to the trustees of MIDLAND LANGAR SEVA SOCIETY

I report to the charity trustees on my examination of the financial statements of MIDLAND LANGAR SEVA SOCIETY for the year ended 30 November 2021 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet, the Statement of Cash Flows and the related notes.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

As the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Association of International Accountants.

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

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 financial statements to be reached.

Mr Sarbjit Bilkhu FAIA,FMAAT Association of International Accountants Bilkhu and co ltd 18-20 Navigation Street Walsall West Midlands

WS2 9LT 30 November 2021

Page 6

MIDLAND LANGAR SEVA SOCIETY Statement of Financial Activities

for the year ended 30 November 2021

Notes
Income and endowments
from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
6
Total
Expenditure on:
Raising funds
7
Charitable activities
8
Other
9
Total
Net gains on investments
Net income
10
Transfers between funds
Net income before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2021
£
959,960
31,000
2,470
396		 Restricted
funds
2021
£
-
-
-
-		 Total funds
2021
£
959,960
31,000
2,470
396		 Total funds
2020
£
475,015
9,990
-
-
993,826
16,306
331,961
254,268		 -
-
-
-		 993,826
16,306
331,961
254,268		 485,005
600
236,567
129,129
602,535
-		 -
-		 602,535
-		 366,296
-
391,291
-		 -
-		 391,291
-		 118,709
-
391,291 - 391,291 118,709
391,291
151,829		 -
85,968		 391,291
237,797		 118,709
119,088
543,120 85,968 629,088 237,797

Page 7

MIDLAND LANGAR SEVA SOCIETY Summary Income and Expenditure Account

for the year ended 30 November 2021

Income
Interest and investment income
Gross income for the year
Expenditure
Depreciation and charges for
impairment of fixed assets
Total expenditure for the year
Net income before tax for the year
Net income for the year		 2021
£
993,430
396
993,826
569,383
33,152
602,535
391,291
391,291		 2020
£
475,015
-
475,015
366,296
-
366,296
108,719
108,719

Page 8

MIDLAND LANGAR SEVA SOCIETY Balance Sheet

at 30 November 2021

Company No.
CE001884
Notes
2021
£
Fixed assets
Tangible assets
13
144,546
Investments
14
-
144,546
Current assets
Stocks
15
3,000
Debtors
16
7,736
Cash at bank and in hand
479,634
490,370
Creditors:Amount falling due within one year
17
(5,828)
Net current assets
484,542
Total assets less current liabilities
629,088
Net assets excluding pension asset or liability
629,088
Total net assets
629,088
The funds of the charity
Restricted funds
18
Restricted income funds
85,968
85,968
Unrestricted funds
18
General funds
543,120
543,120
Reserves
18
Total funds
629,088		 2020
£
124,802
-
124,802
1,500
9,373
109,910
120,783
(7,788)
112,995
237,797
237,797
237,797
85,968
85,968
151,829
151,829
237,797

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 30 November 2021 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 30 November 2021

And signed on its behalf by:

P.S. BAHIYA

Trustee

Page 9

MIDLAND LANGAR SEVA SOCIErY Balance Sheet 30 November 2021 Page 10

MIDLAND LANGAR SEVA SOCIETY Notes to the Accounts

for the year ended 30 November 2021

Basis of preparation

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 11

MIDLAND LANGAR SEVA SOCIETY Notes to the Accounts

Expenditure

Taxation

The charity is exempt from corporation tax on its charitable activities.

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 12

MIDLAND LANGAR SEVA SOCIETY Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

Page 13

MIDLAND LANGAR SEVA SOCIETY

Notes to the Accounts

3 Income from donations and legacies

3
Income from donations and legacies
Unrestricted
£
864,890
-
95,070
959,960		 Total
2021
£
864,890
-
95,070
959,960		 Total
2020
£
344,886
120,000
10,129
475,015
Donated goods, facilities and services received
Donations received 1
No records were available for 2021 goods donated in the year		 Total
2021
£
-
-		 Total
2020
£
120,000
120,000

4 Income from charitable activities

5 Income from other trading activities
walsall council
6 Income from investments
Unrestricted
£
31,000
31,000
Unrestricted
£
2,470
2,470		 Total
2021
£
31,000
31,000
Total
2021
£
2,470
2,470		 Total
2020
£
9,990
9,990
Total
2020
£
-
-
Unrestricted
£
396
396		 Total
2021
£
396
396		 Total
2020
£
-
-

Page 14

MIDLAND LANGAR SEVA SOCIETY Notes to the Accounts

7 Expenditure on raising funds

Costs of generating voluntary
income
8
Expenditure on charitable activities
Expenditure on charitable
activities
Governance costs
9
Other expenditure
Employee costs
Motor and travel costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
10 Net income before transfers
This is stated after charging:
Depreciation of owned fixed assets
None Paid		 Unrestricted
£
16,306
16,306
Unrestricted
£
331,961
331,961
Unrestricted
£
7,486
55,082
47,788
42,636
33,152
64,524
3,600
254,268
2021
£
38,005		 Total
2021
£
16,306
16,306
Total
2021
£
331,961
331,961
Total
2021
£
7,486
55,082
47,788
42,636
33,152
64,524
3,600
254,268		 Total
2020
£
600
600
Total
2020
£
236,567
236,567
Total
2020
£
10,183
6,547
70,418
15,046
-
23,335
3,600
129,129
2020
£
-

Page 15

MIDLAND LANGAR SEVA SOCIETY Notes to the Accounts

2021 2020 Number Number

11 Trustee remuneration and expenses

The nature of the reimbursed expenses

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

12 Staff costs
Salaries and wages
No employee received emoluments in excess of £60,000.
13 Tangible fixed assets
Cost or revaluation
At 1 December 2020
Additions
Disposals
At 30 November 2021
Depreciation and
impairment
At 1 December 2020
Depreciation charge for the
year
Disposals
At 30 November 2021
Net book values
At 30 November 2021
At 30 November 2020
14 Investments
Other investments
bank interest
15 Stocks
Raw materials and consumables
Carrying value analysed by activities
0		 2021
55,082
55,082
£
190,739
27,715
(15,580)
202,874
87,359
25,729
(3,120)
109,968
92,906
103,380
2021
£
3,000
3,000
2021
£
3,000
3,000		 £
25,610
42,494
-
68,104
4,188
12,276
-
16,464
51,640
21,422		 2020
6,547
6,547
£
216,349
70,209
(15,580)
270,978
91,547
38,005
(3,120)
126,432
144,546
124,802
2020
£
1,500
1,500
2020
£
1,500
1,500

Page 16

MIDLAND LANGAR SEVA SOCIETY Notes to the Accounts

16 Debtors
Prepayments and accrued income
17 Creditors:
amounts falling due within one year
Trade creditors
Other taxes and social security
Accruals
18 Movement in funds
Restricted funds:
Restricted income funds:
Total
Unrestricted funds:
General funds
Total funds
19 Analysis of net assets between funds
Fixed assets
Net current assets		 At 1
December
2020
85,968
85,968
151,829
237,797		 2021
£
7,736
7,736
2021
£
-
2,228
3,600
5,828
Incoming
resources
(including
other
gains/losses
)
£
-
-
993,826
993,826
Unrestricted
funds
£
144,546
476,806
621,352		 Resources
expended
£
-
-
(602,535)
(602,535)
Restricted
funds
£
-
7,736
7,736		 2020
£
9,373
9,373
2020
£
4,188
-
3,600
7,788
At 30
November
2021
£
85,968
85,968
543,120
629,088
Total
£
144,546
484,542
629,088

Page 17

MIDLAND LANGAR SEVA SOCIETY Notes to the Accounts

20 Reconciliation of net debt

Reconciliation of net debt
Cash and cash equivalents
Net debt		 At 1
December
2020
£		 Cash flows
£		 At 30
November
2021
£
109,910 369,724 479,634
109,910
109,910		 369,724
369,724		 479,634
479,634

21 Related party disclosures

Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 18

MIDLAND LANGAR SEVA SOCIETY Detailed Statement of Financial Activities

for the year ended 30 November 2021

Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Investments
Total income and endowments
Expenditure on:
Costs of generating donations and
legacies
Total of expenditure on raising
funds
Charitable activities
Total of expenditure on charitable
activities
Other expenditure
Employee costs
Salaries/wages
Motor and travel costs
Vehicles - General costs
Travel and subsistence
Premises costs		 Unrestricte
d funds
2021
£
864,890
-
95,070
959,960
31,000
31,000
2,470
2,470
396
396
993,826
16,306
16,306
16,306
331,961
331,961
331,961
7,486
7,486
55,082
55,082
43,138
4,650
47,788		 2021
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total funds
2021
£
864,890
-
95,070
959,960
31,000
31,000
2,470
2,470
396
396
993,826
16,306
16,306
16,306
331,961
331,961
331,961
7,486
7,486
55,082
55,082
43,138
4,650
47,788		 Total funds
2020
£
344,886
120,000
10,129
475,015
9,990
9,990
-
-
-
-
485,005
600
600
600
236,567
236,567
236,567
10,183
10,183
6,547
6,547
70,095
323
70,418

Page 19

MIDLAND LANGAR SEVA SOCIETY

Detailed Statement of Financial Activities

Rent
Rates
Premises insurances
Premises repairs and
maintenance
Other premises costs
General administrative costs,
including depreciation and
amortisation
Depreciation of
Depreciation of
Profit on disposal of tangible
fixed assets
Bank charges
Equipment repairs and
maintenance
Information and publications
Postage and couriers
Subscriptions
Sundry expenses
Legal and professional costs
Accountancy and bookkeeping
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net income
Net income before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 20,000
3,429
669
-
18,538
42,636
25,729
12,276
(4,853)
3,708
17,480
11,473
3
31,293
567
97,676
3,600
3,600
254,268
602,535
-
391,291
391,291
-
391,291
151,829
543,120		 -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
85,968
85,968		 20,000
3,429
669
-
18,538
42,636
25,729
12,276
(4,853)
3,708
17,480
11,473
3
31,293
567
97,676
3,600
3,600
254,268
602,535
-
391,291
391,291
-
391,291
237,797
629,088		 2,000
-
520
2,694
9,832
15,046
-
-
-
866
1,140
6,071
-
1,838
13,420
23,335
3,600
3,600
129,129
366,296
-
118,709
118,709
-
118,709
119,088
237,797

Page 20